新闻源 财富源

2019年09月18日 星期三

泸州老窖(000568)公告正文

泸州老窖:2015年半年度报告

公告日期:2015-08-25

                    泸州老窖股份有限公司 2015 年半年度报告全文




泸州老窖股份有限公司

  2015 年半年度报告




    2015 年 08 月




                                                            1
                                           泸州老窖股份有限公司 2015 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。

    公司负责人刘淼、主管会计工作负责人谢红及会计机构负责人(会计主管人

员)敖治平声明:保证本半年度报告中财务报告的真实、准确、完整。

    公司在本报告中披露了 2015 年经营目标、财务预算及半年完成情况,并不

代表公司对 2015 年度的盈利预测,能否实现取决于市场状况变化、经营团队努

力程度等诸多因素,存在很大的不确定性,敬请投资者特别注意。




                                                                                   2
                                                                                          泸州老窖股份有限公司 2015 年半年度报告全文




                                                                    目录




2015 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 .............................................................................................................................. 19

第六节 股份变动及股东情况 .......................................................................................................... 29

第七节 优先股相关情况 .................................................................................................................. 29

第八节 董事、监事、高级管理人员情况 ...................................................................................... 30

第九节 财务报告 .............................................................................................................................. 32

第十节 备查文件目录 .................................................................................................................... 113




                                                                                                                                                 3
                                                       泸州老窖股份有限公司 2015 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   华西证券股份有限公司




                                                                                               4
                                                                         泸州老窖股份有限公司 2015 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) 泸州老窖

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          刘淼


二、联系人和联系方式

                                                     董事会秘书                          证券事务代表

姓名                                 刘淼(董事长代行董事会秘书职责)

                                     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 2014 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 2014 年年报。



                                                                                                                 5
                                                                  泸州老窖股份有限公司 2015 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 2014 年年报。




                                                                                                           6
                                                                   泸州老窖股份有限公司 2015 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)                              3,696,125,200.11            3,637,050,521.08                    1.62%

归属于上市公司股东的净利润(元)            1,021,475,057.49             958,400,714.61                     6.58%

归属于上市公司股东的扣除非经常性损
                                            1,019,854,372.74             950,610,385.01                     7.28%
益的净利润(元)

经营活动产生的现金流量净额(元)            -1,234,078,439.52           1,176,644,771.75                  -204.88%

基本每股收益(元/股)                                    0.728                    0.684                     6.43%

稀释每股收益(元/股)                                    0.728                    0.684                     6.43%

加权平均净资产收益率                                   11.22%                   10.31%                      0.91%

                                                                                           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)                               13,590,221,078.70        13,170,818,969.48                       3.18%

归属于上市公司股东的净资产(元)            9,922,857,213.12            9,713,103,886.32                    2.16%


二、境内外会计准则下会计数据差异

1、同时按照国际会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况

□ 适用 √ 不适用
公司报告期不存在按照国际会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况。


2、同时按照境外会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况

□ 适用 √ 不适用
公司报告期不存在按照境外会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况。


三、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)                  -161,899.42


                                                                                                                     7
                                                                    泸州老窖股份有限公司 2015 年半年度报告全文


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
                                                                       226,666.66
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                                  2,843,396.90

减:所得税影响额                                                      1,287,478.22

    少数股东权益影响额(税后)                                                1.17

合计                                                                  1,620,684.75             --

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
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。




                                                                                                             8
                                                                        泸州老窖股份有限公司 2015 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。
     2015年,白酒行业仍处于深度调整期,公司积极采取措施,通过提高管理效率,改进营销措施,应对市场变化,初步
遏制了利润下降趋势,各档次产品,尤其是中高档产品销售实现恢复性增长。2015年上半年主要措施如下:
     一、强化基础管理,优化激励机制,提高整体运营效率。
     2015年1月起,公司按照“制度设立刚性化、制度设计动态化、基础管理系统化、组织推动常态化”的制度建设原则,开
展了制度清理和规范管理专项工作,对全公司的制度、流程、授权体系进行了自下而上的全面清理和整改;按照公平、公正、
公开、奖惩分明的考核原则建设“月-季-年”三位一体的组织绩效考核体系、全员绩效考核体系、“职务+专业职级”的“双梯制”
销售岗位职业发展激励体系。通过加强基础管理,优化激励体系,推动公司向管理科学、风控有效、体制和组织驱动型的现
代企业组织迈进,向管理要效率,向管理要效益。
     二、稳价格,转模式,创方法,强宣传,清理产品,促进动销。
     2014年,公司中高档产品出现了不同程度的价格倒挂,造成了渠道阻塞和市场秩序混乱。针对这一情况,公司在2015
上半年,通过取消计划内外价差,帮助经销商消化库存,紧抓窜货、费用稽核等手段,维护产品价格,治理市场秩序,产品
价格稳步上升。各产品渠道库存,尤其是国窖1573渠道库存已恢复良性;
     销售管理模式上,继续推动事业部制向专营公司体系转型,组建国窖1573品牌专营公司,及多家地区子公司,进一步
推动销售管理的专业化和市场化,带动管理精细化;
     品牌宣传上,大力加强对新媒体投入,构建泸州老窖全媒体平台,提升新媒体传播水平,开通官方活动的微信平台,
形成网站、微博、微信、自媒体等全媒体宣传矩阵。代言人华少、孟非、汪涵拍摄的广告片与娱乐营销及网络营销相结合,
达到了代言人运用的最大化效果;
     产品推广上,中高档产品强化事件营销,强化VIP客户建设和服务;低档次产品通过构建“基地+卫星市场+星火市场”
体系,通过“幸福启航、过节的味道、万镇创富”等活动,捍卫了利润、坚挺了价格、发育了组织、下沉了市场,“大单品”
打造战略稳步推进;
     “条码瘦身”工作有序进行,按公司规划,对所有销售体系2014年销售在50万以下的产品条码进行了统一清理和删除,
产品清理各项工作有序进行中。


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

营业收入                       3,696,125,200.11      3,637,050,521.08                  1.62%

营业成本                       1,749,297,496.88      1,808,255,549.68                  -3.26%

                                                                                                主要是广告费用大幅增
销售费用                        398,706,265.65         203,829,309.12                  95.61%
                                                                                                长影响所致

管理费用                        202,342,018.85         208,970,697.38                  -3.17%

财务费用                         -35,499,771.41        -50,296,564.08




                                                                                                                       9
                                                              泸州老窖股份有限公司 2015 年半年度报告全文


所得税费用               287,054,346.33     309,543,380.95                   -7.27%

                                                                                      主要是研发项目减少影
研发投入                   7,384,731.36      10,847,445.26                  -31.92%
                                                                                      响所致

                                                                                      主要是销售商品收到的
经营活动产生的现金流
                       -1,234,078,439.52   1,176,644,771.75                -204.88% 银行承兑汇票增加影响
量净额
                                                                                      所致

投资活动产生的现金流                                                                  主要是在建工程投入比
                         -22,516,299.60      -76,971,681.52
量净额                                                                                去年同期减少影响所致

                                                                                      主要是本报告期内利息
筹资活动产生的现金流
                         -14,416,318.79        -527,778.72                            收入减少和支付少数股
量净额
                                                                                      东股利共同影响所致

现金及现金等价物净增
                       -1,271,011,057.91   1,099,145,311.51                -215.64%
加额

                                                                                      主要是本公司全资子公
                                                                                      司泸州老窖酿酒有限责
营业税金及附加           268,946,155.40     191,450,185.85                  40.48%
                                                                                      任公司本期消费税大幅
                                                                                      增长影响所致

                                                                                      主要是本报告期计提的
资产减值损失                 493,871.47        1,011,490.22                 -51.17% 应收款项坏账减少影响
                                                                                      所致

                                                                                      主要是本报告期内华西
投资收益                 232,520,604.50      34,053,922.94                 582.80% 证券的利润增长影响所
                                                                                      致

                                                                                      主要是本报告期内政府
营业外收人                 3,178,916.88      14,503,344.45                  -78.08%
                                                                                      补助减少影响所致

                                                                                      主要是本报告期内对外
营业外支出                   270,752.74        3,719,608.34                 -92.72%
                                                                                      捐赠减少影响所致

                        期末数             年初数                   增减                       变动原因

                                                                                      主要是本报告期内销售
应收票据               2,854,296,052.24    1,456,912,013.03                 95.91% 商品收到的银行承兑汇
                                                                                      票增加影响所致

                                                                                      主要是公司为了拓展销
应收账款                  11,690,777.78        4,705,568.29                148.45% 售,适当放宽赊销额度
                                                                                      影响所致

                                                                                      主要是去年预付广告费
预付款项                  72,447,260.65     124,025,264.61                  -41.59% 和货款到期结算减少影
                                                                                      响所致

                                                                                      主要是年初待抵扣税费
其他流动资产             281,027,404.02     464,347,488.57                  -39.48% 在本报告期内抵扣减少
                                                                                      影响所致


                                                                                                           10
                                                                      泸州老窖股份有限公司 2015 年半年度报告全文


                                                                                            主要是对投资的国泰君
                                                                                            安证券股份公司核算由
可供出售金融资产             462,778,715.77           61,975,905.45              646.71%
                                                                                            成本计量改为以公允价
                                                                                            值计量影响所致

                                                                                            主要是对投资的国泰君
                                                                                            安证券股份公司核算由
其他综合收益                 324,316,196.00           14,235,945.89             2,178.15%
                                                                                            成本计量改为以公允价
                                                                                            值计量影响所致

                                                                                            主要是应付未付的采购
应付账款                     419,508,204.54          236,850,161.31               77.12%
                                                                                            款增加影响所致

                                                                                            主要是预收泸州老窖柒
                                                                                            泉营销华北酒业股份有
                                                                                            限公司的货款减少
                                                                                            340,371,098.70 元,预收
                                                                                            泸州老窖柒泉西南酒类
                                                                                            销售有限公司的货款减
预收款项                    1,085,351,017.09     2,311,650,251.32                 -53.05%
                                                                                            少 234,781,407.24 元以
                                                                                            及预收泸州老窖柒泉华
                                                                                            中酒类销售有限公司的
                                                                                            货款减少
                                                                                            144,769,081.36 元共同
                                                                                            影响所致

                                                                                            主要是公司本报告期内
应交税费                     206,943,489.26          109,103,058.73               89.68% 未清缴的税费增加影响
                                                                                            所致

                                                                                            主要是母公司应付未付
应付股利                    1,165,507,224.91          52,358,380.17             2,126.02% 的普通股股利增加影响
                                                                                            所致

                                                                                            主要是对投资的国泰君
                                                                                            安证券股份公司核算由
递延所得税负债               103,848,181.21            3,647,478.61             2,747.12%
                                                                                            成本计量改为以公允价
                                                                                            值计量影响所致

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                          2015年计划                   2015年1-6月实际            实际完成比例%


                                                                                                                     11
                                                                                 泸州老窖股份有限公司 2015 年半年度报告全文


销售收入                           77.78                             36.96                       47.52%
销售费用                           11.06                             3.99                        36.08%
管理费用                           5.36                              2.02                        37.69%
财务费用                           -0.60                             -0.35                       58.33%




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                3,535,003,699.66 1,742,812,816.14            50.70%               1.86%         -3.04%          2.49%

分产品

高档酒类             578,410,804.72       91,449,682.03          84.19%              11.95%         62.04%         -4.89%

中档酒类            1,023,656,059.53   272,073,109.18            73.42%              27.11%        -14.63%         13.00%

低档酒类            1,932,936,835.41 1,379,290,024.93            28.64%             -10.02%         -3.03%         -5.15%

合计                3,535,003,699.66 1,742,812,816.14            50.70%               1.86%         -3.04%          2.49%

分地区

华北地区             928,245,159.43    481,163,891.09            48.16%               8.63%         10.13%         -0.71%

华中地区             378,660,623.94    184,760,776.45            51.21%              31.99%         24.89%          2.77%

西南地区            1,794,547,101.37   816,756,988.30            54.49%              -8.56%        -16.64%          4.41%

其他地区             433,550,814.92    260,131,160.30            40.00%              18.33%         11.71%          3.56%

合计                3,535,003,699.66 1,742,812,816.14            50.70%               1.86%         -3.04%          2.49%


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

                         1,916,412,299.59                            1,153,166,079.27                              66.19%


                                                                                                                        12
                                                                               泸州老窖股份有限公司 2015 年半年度报告全文


                                                       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

深圳新港丰发展有限公司                   项目开发                                                                     33.00%

                                         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%

泸州尊驰汽车服务有限公司                 汽车租赁                                                                      5.00%

四川北方硝化棉股份有限公司               硝化棉产品、工业泵的生产、销售                                                0.38%

四川中国白酒金三角品牌运营发展有限
                                         白酒销售                                                                     10.00%
公司

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%


(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

华西证券
                       1,122,188, 272,831,14             272,831,14              1,453,633, 231,479,07 长期股权 发起人股
股份有限 证券公司                               12.99%                  12.99%
                          000.00           4                     4                  583.82       5.08 投资          份及收购
公司

国泰君安
                      12,719,156                                                 417,141,23              可供出售
证券股份 证券公司                  11,776,997    0.19% 11,776,997        0.15%                   0.00               认购配股
                             .76                                                       3.74              金融资产
有限公司

泸州市商
业银行股              10,000,000                                                 10,000,000 1,600,000. 可供出售 发起人股
           商业银行                16,000,000    2.21% 16,000,000        2.21%
份有限公                     .00                                                        .00        00 金融资产 份


                       1,144,907, 300,608,14             300,608,14              1,880,774, 233,079,07
合计                                             --                      --                                 --         --
                          156.76           1                     1                  817.56       5.08


(3)证券投资情况

□ 适用 √ 不适用
公司报告期不存在证券投资。


(4)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;持有国泰君安证券股份有限公司(股票简称:国泰君安,股票代码:601211)1,177.70


                                                                                                                            13
                                                                    泸州老窖股份有限公司 2015 年半年度报告全文


万股份,占该公司股权比例为0.15%。


2、委托理财、衍生品投资和委托贷款情况

(1)委托理财情况

□ 适用 √ 不适用
公司报告期不存在委托理财。


(2)衍生品投资情况

□ 适用 √ 不适用
公司报告期不存在衍生品投资。


(3)委托贷款情况

□ 适用 √ 不适用
公司报告期不存在委托贷款。


3、募集资金使用情况

√ 适用 □ 不适用


(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                                                                                   280

已累计投入募集资金总额                                                                               4,204.68

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

承诺投资项目和超募 是否已变 募集资金 调整后投 本报告期 截至期末 截至期末 项目达到 本报告期 是否达到 项目可行



                                                                                                           14
                                                                        泸州老窖股份有限公司 2015 年半年度报告全文


       资金投向       更项目 承诺投资 资总额 投入金额 累计投入 投资进度 预定可使 实现的效 预计效益 性是否发
                      (含部分     总额         (1)          金额(2)    (3)=     用状态日   益              生重大变
                        变更)                                          (2)/(1)        期                         化

承诺投资项目

                                                                                 2014 年
中国酒城老酒镇第一                          22,628.16
                     否         10,240.61               280 5,677.23   25.09% 12 月 31           0否        否
期项目                                      (注 1)
                                                                                 日

承诺投资项目小计          --    10,240.61 22,628.16     280 5,677.23     --           --         0     --        --

超募资金投向

合计                      --    10,240.61 22,628.16     280 5,677.23     --           --         0     --        --

未达到计划进度或预
计收益的情况和原因 因仿古建筑施工难度较大,项目未达到计划进度。
(分具体项目)

项目可行性发生重大
                     不适用
变化的情况说明

超募资金的金额、用 不适用
途及使用进展情况

                     不适用
募集资金投资项目实
施地点变更情况


                     不适用
募集资金投资项目实
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




                                                                                                                      15
                                                                            泸州老窖股份有限公司 2015 年半年度报告全文


注 1:该数据为项目投资总额,不足部分由公司自有资金补足。


(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。


(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(原名手工作坊项目),
                                                                                  《第七届董事会五次会议决议公告》公
计划在黄舣镇建设 9 个浓香型手工作坊。
                                     2013 年 04 月 02 日                          告编
资金来源为公司期权激励募集资金,不足
                                                                                  号:2013-02(http://www.cninfo.com.cn/)
部分由公司以自有资金补足。建设周期两
年。


4、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、
                                                 2,100,000,0 73,083,226, 9,851,345,7 3,252,602,8 2,315,897 1,777,306,12
股份有限     参股公司    证券       自营、投资
                                                 00                173.54       71.78       86.50     ,897.86        1.56
公司                                银行等

泸州老窖                            泸州老窖
股份有限                            系列定型     100,000,00 4,089,206,7 367,749,86 1,829,990,8 435,509,1 399,900,465.
             子公司      白酒销售
公司销售                            包装白酒     0.00               10.32        9.58       33.60       01.75            26
公司                                销售

                                    泸州老窖
泸州老窖                            系列酒生
                                                 30,000,000. 1,993,298,3 278,579,14 1,090,642,4 116,864,0 87,708,008.1
酿酒有限     子公司      白酒生产   产销售、曲
                                                 00                 28.17        3.02       67.29       39.28             6
责任公司                            药生产销
                                    售


5、非募集资金投资的重大项目情况

√ 适用 □ 不适用
                                                                                                                单位:万元

  项目名称      计划投资总额 本报告期投入 截至报告期末        项目进度       项目收益情况 披露日期(如 披露索引(如


                                                                                                                          16
                                                                   泸州老窖股份有限公司 2015 年半年度报告全文


                               金额         累计实际投入                               有)          有)
                                                金额

                                                                                                 第六届董事会
                                                                                                 十三次会议决
酿造固液副产
                                                                                 2011 年 03 月 议公告》公告
物资源化利用         10,388           280       10,436.52    85.00% 建设中
                                                                                 26 日           编号:2011-6
项目工程
                                                                                                 (http://www.c
                                                                                                 ninfo.com.cn/)

                                                                                                 《第七届董事
                                                                                                 会二十次会议
                                                                                                 决议公告》公
安宁穿梭板仓                                                                     2015 年 01 月
                      6,773       150.69         4,888.93    95.00% 建设中                       告编号:
库建设项目                                                                       17 日
                                                                                                 2015-3
                                                                                                 (http://www.c
                                                                                                 ninfo.com.cn/)

合计                 17,161       430.69        15,325.45   --           --              --            --


六、对 2015 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
    四川华信(集团)会计师事务所(特殊普通合伙)对公司2014年年度财务报告出具了带强调事项段非标准无保留审计意见。
    董事会对涉及事项说明如下:公司在中国农业银行长沙迎新支行、中国工商银行南阳中州支行等三处储蓄存款50,000万
元涉及合同纠纷,公司已报请公安机关介入,采取资产保全措施,并对中国农业银行长沙迎新支行、中国工商银行南阳中州
支行提起了民事诉讼。结合公安机关保全资产情况以及律师出具的专业法律意见,公司已对50,000万元存款按40%比例计提
坏账准备20,000万元。2015年4月17日,公司收到其中另一处存款10,000万元及相应利息。董事会认为:带强调事项段非标准
无保留审计意见提示了公司或有风险,公司也在2014年年度报告中进行了相关风险提示。2015年,公司将继续配合公安机关
保全资产,积极应对民事诉讼,力争将损失降到最低。


九、公司报告期利润分配实施情况

报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况
√ 适用 □ 不适用
   2015年3月29日,第七届董事会二十二次会议审议通过了《2014年度分配预案》,拟向全体股东每10股派发现金红利8元
(含税),该预案已于2015年6月30日经2014年度股东大会审议通过,并于2015年7月21日实施。


                                                                                                                17
                                                                      泸州老窖股份有限公司 2015 年半年度报告全文




                                             现金分红政策的专项说明

是否符合公司章程的规定或股东大会决议的要求:            是

分红标准和比例是否明确和清晰:                          是

相关的决策程序和机制是否完备:                          是

独立董事是否履职尽责并发挥了应有的作用:                是

中小股东是否有充分表达意见和诉求的机会,其合法权益是
                                                        是
否得到了充分保护:

现金分红政策进行调整或变更的,条件及程序是否合规、透
                                                        是
明:


十、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

                                                                      方正证券、英大证
2015 年 03 月 12 日 公司本部      实地调研           机构                                行业及公司生产经营情况
                                                                      券等

                                                                      海通证券、中信建
                                                                      投、中国中投、民
                                                                      生证券、广汇缘资
2015 年 04 月 16 日 公司本部      实地调研           机构                                行业及公司发展展望
                                                                      产管理公司、深圳
                                                                      天生桥资产管理有
                                                                      限公司

2015 年 05 月 18 日 公司本部      实地调研                            德意志银行         公司基本情况及规划

                                                                      高华证券、兰馨亚
                                                                      洲投资、惠理基金、
                                                                      润晖投资、淡水泉
2015 年 05 月 21 日 公司本部      实地调研           机构             投资管理有限公     行业发展及公司经营情况
                                                                      司、中金公司、毕
                                                                      胜资产、长金投资、
                                                                      泰康资产

2015 年 05 月 21 日 公司本部      实地调研           个人             张健               行业发展及公司经营情况




                                                                                                              18
                                                                      泸州老窖股份有限公司 2015 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。2015年上半年,公司获评“最佳分红回报公司”金牛奖。
     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14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。
      2015年3月4日,蔡秋全先生已辞去公司董事、副总经理职务,2015年6月30日公司董事会换届选举,张良先生不再担
任公司董事、总经理、党委书记职务,至此,该承诺事项已履行完毕。


二、诉讼事项

重大诉讼仲裁事项
√ 适用 □ 不适用

诉讼(仲裁)基本情 涉案金额(万 是否形成预计 诉讼(仲裁) 诉讼(仲裁)审理 诉讼(仲裁)判决
                                                                                          披露日期       披露索引
         况          元)          负债         进展         结果及影响     执行情况

公司就与中国农
                                            四川省高级                                                  见本节"其
业银行长沙迎新                                                                          2014 年 10 月
                       15,000 是            人民法院已 中止诉讼           中止诉讼                      他重大事项
支行存款纠纷提                                                                          15 日
                                            受理该案                                                    说明"
起诉讼

公司就与中国工
                                            四川省高级                                                  见本节"其
商银行南阳中州                                                                          2015 年 01 月
                       15,000 是            人民法院已 中止诉讼           中止诉讼                      他重大事项
支行存款纠纷提                                                                          10 日
                                            受理该案                                                    说明"
起诉讼

其他诉讼事项
□ 适用 √ 不适用


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。




                                                                                                                    19
                                                                           泸州老窖股份有限公司 2015 年半年度报告全文


四、破产重整相关事项

□ 适用 √ 不适用
公司报告期未发生破产重整相关事项。


五、资产交易事项

1、收购资产情况

□ 适用 √ 不适用
公司报告期未收购资产。


2、出售资产情况

□ 适用 √ 不适用
公司报告期未出售资产。


3、企业合并情况

□ 适用 √ 不适用
公司报告期未发生企业合并情况。


六、公司股权激励的实施情况及其影响

□ 适用 √ 不适用
公司报告期无股权激励计划及其实施情况。


七、重大关联交易

1、与日常经营相关的关联交易

√ 适用 □ 不适用

                                                                 占同类 获批的                   可获得
                                    关联交            关联交                     是否超 关联交
关联交 关联关 关联交 关联交                  关联交              交易金 交易额                   的同类 披露日      披露
                                    易定价            易金额                     过获批 易结算
  易方        系    易类型 易内容            易价格              额的比 度(万                   交易市        期   索引
                                     原则             (万元)                   额度    方式
                                                                  例     元)                      价

                          为本公 在四川                                                                             《201
泸州老                    司工程 省建筑                                                                             5 年日
         控股股
窖建筑                    项目、技 工程计                                                                 2015 年 常关
         东的三 接受劳
安装工                    改项目 价定额 协议价            650 92.42%      2,930 否      现金     不适用 03 月 31 联交
         级子公 务
程有限                    及维修 及配套                                                                   日        易公
         司
公司                      工程提 文件标                                                                             告》公
                          供劳动 准的基                                                                             告编



                                                                                                                           20
                                                                           泸州老窖股份有限公司 2015 年半年度报告全文


                         服务     础上下                                                                           号:
                                  浮 10%                                                                           2015-1
                                  进行结                                                                           5(http:
                                  算                                                                               //www
                                                                                                                   .cninfo
                                                                                                                   .com.c
                                                                                                                   n/

                                  根据公
                                  开招标
泸州老
         控股股                   投标价
窖智同                                                                                                  2015 年
         东的控 购买商 采购促 格、市场                          100.00
商贸股                                      招标价    802.46              2,000 否        现金   不适用 03 月 31 同上
         股子公 品       销品     同类产                              %
份有限                                                                                                  日
         司                       品的采
公司
                                  购价格
                                  确定

         控股股
泸州老                   培训和                                                                         2015 年
         东的全 接受劳
窖商学                   住宿服                        53.29    7.57%        0            现金   不适用 03 月 31
         资子公 务
院                       务                                                                             日
         司

合计                                   --     --     1,505.75    --       4,930      --     --     --        --         --

大额销货退回的详细情况            不适用

按类别对本期将发生的日常关联交
                                  公司 2015 年度关联交易预计金额为 16,685.03 万元,见《2015 年日常关联交易公告》
易进行总金额预计的,在报告期内
                                  公告编号:2015-15,报告期实际履行 1,505.75 万元,占预计总金额的 9.02%。
的实际履行情况(如有)

交易价格与市场参考价格差异较大
                                  不适用
的原因(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、关联债权债务往来

√ 适用 □ 不适用
是否存在非经营性关联债权债务往来
□ 是 √ 否


                                                                                                                             21
                                                                   泸州老窖股份有限公司 2015 年半年度报告全文


公司报告期不存在非经营性关联债权债务往来。


5、其他关联交易

□ 适用 √ 不适用
公司报告期无其他关联交易。


八、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。


九、重大合同及其履行情况

1、托管、承包、租赁事项情况

(1)托管情况

□ 适用 √ 不适用
公司报告期不存在托管情况。


(2)承包情况

□ 适用 √ 不适用
公司报告期不存在承包情况。


(3)租赁情况

□ 适用 √ 不适用
公司报告期不存在租赁情况。


2、担保情况

□ 适用 √ 不适用
公司报告期不存在担保情况。


3、其他重大合同

□ 适用 √ 不适用
公司报告期不存在其他重大合同。


4、其他重大交易

□ 适用 √ 不适用


                                                                                                          22
                                                                         泸州老窖股份有限公司 2015 年半年度报告全文


公司报告期不存在其他重大交易。


十、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

               承诺事由                   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

                                                                                                       2015 年 3 月 4
                                                                                                       日,蔡秋全先生
                                                                                                       已辞去在泸州
                                                                                                       老窖股份有限
                                                                                                       公司的所有任
                                                                                                       职;2015 年 6
                                                    2015 年 10 月 31
                                                                       2014 年 02 月 14 2015 年 10 月 31 月 30 日,公司
其他对公司中小股东所作承诺           泸州市国资委   日前解决高管
                                                                       日              日前            董事会换届选
                                                    人员兼职问题。
                                                                                                       举,张良先生不
                                                                                                       再担任公司董
                                                                                                       事、总经理、党
                                                                                                       委书记职务。至
                                                                                                       此,该承诺事项
                                                                                                       已履行完毕。

承诺是否及时履行                     是

未完成履行的具体原因及下一步计划
                                     不适用
(如有)


十一、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
公司半年度报告未经审计。


十二、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。




                                                                                                                        23
                                                                    泸州老窖股份有限公司 2015 年半年度报告全文


十三、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。


十四、其他重大事项的说明

√ 适用 □ 不适用
    1、公司先后披露了与中国农业银行长沙迎新支行、中国工商银行南阳中州支行等三处储蓄存款合同纠纷事项,共涉及
金额50,000万元,公司已报请公安机关介入调查,相关案侦和资产保全工作正在进行中,其中10,000万元已于2015年4月17
日收回,公司就与中国农业银行长沙迎新支行、中国工商银行南阳中州支行储蓄合同纠纷事项向四川省高级人民法院提起诉
讼,四川省高级人民法院裁定将两案分别移送湖南省高级人民法院与河南省高级人民法院。湖南省高级人民法院、河南省高
级人民法院审理认为因涉及刑事案件,其审理需以刑事案件的审理结果为依据,目前刑事案件尚未结案,裁定中止诉讼。详
细情况参见公司公告:
        公告日期             公告编号             公告目录                   指定公告网站
2014年10月15日           2014-35        《重大诉讼公告》             http://www.cninfo.com.cn/
2014年11月12日           2014-41        《重大诉讼进展公告》
2014年12月6日            2014-43        《重大诉讼进展公告之二》
2015年1月10日            2015-1         《重大事项公告》
2015年2月4日             2015-4         《重大事项进展公告》
2015年3月25日            2015-11        《重大诉讼进展公告之三》
2015年4月18日            2015-20        《重大诉讼进展公告之四》
2015年4月22日            2015-21        《重大事项进展公告之二》
2015年4月24日            2015-25        《重大诉讼进展公告之五》
2015年7月15日            2015-44        《重大诉讼进展公告之六》
2015年7月22日            2015-45        《重大诉讼进展公告之七》


    2、2014年4月14日至2015年4月27日,公司控股股东泸州老窖集团有限责任公司通过深交所以竞价买入方式增持公司股
份8,603,116股。详细情况参见公司2015年4月29日公告:《关于控股股东增持股份计划完成的公告》,公告编号:2015-26
(http://www.cninfo.com.cn/)。
    3、公司控股股东泸州老窖集团有限责任公司计划于2015年7月10日起未来6个月内拟再次增持公司股票,用于增持的金
额不低于1亿元人民币。详细情况参见公司2015年7月10日公告:《关于控股股东拟增持公司股份的公告》,公告编号:2015-43
(http://www.cninfo.com.cn/)。




                                                                                                            24
                                                                             泸州老窖股份有限公司 2015 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       1,790,437     0.13%                                       -63,422    -63,422 1,727,015       0.12%

3、其他内资持股          1,790,437     0.13%                                       -63,422    -63,422 1,727,015       0.12%

       境内自然人持股    1,790,437     0.13%                                       -63,422    -63,422 1,727,015       0.12%

                         1,400,462,                                                                      1,400,525
二、无限售条件股份                    99.87%                                        63,422    63,422                 99.88%
                               039                                                                            ,461

                         1,400,462,                                                                      1,400,525
1、人民币普通股                       99.87%                                        63,422    63,422                 99.88%
                               039                                                                            ,461

                         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
   公司有限售条件股份均为高管锁定股份。报告期内,因刘淼董事长、沈才洪董事股份年度解锁,致使有限售条件股份减
少63,422股,无限售条件股份相应增加63,422股。
股份变动的批准情况
□ 适用 √ 不适用
股份变动的过户情况
□ 适用 √ 不适用
股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响
□ 适用 √ 不适用
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股
报告期末普通股股东总数                             103,874                                                                  0
                                                             股东总数(如有)(参见注 8)



                                                                                                                            25
                                                                        泸州老窖股份有限公司 2015 年半年度报告全文


                              持股 5%以上的普通股股东或前 10 名普通股股东持股情况

                                                                 持有有限 持有无限          质押或冻结情况
                                             报告期末 报告期内
                                                                 售条件的 售条件的
     股东名称      股东性质      持股比例 持有的普 增减变动
                                                                 普通股数 普通股数     股份状态        数量
                                             通股数量    情况
                                                                   量          量

泸州老窖集团                                 368,603,1
                国有法人           26.29%
有限责任公司                                       16

泸州市兴泸投
                                             331,971,1
资集团有限公 国有法人              23.67%                                            质押             165,980,000
                                                   42


泸州市国有资
                                             56,200,25
产监督管理委 国有法人                4.01%                                           质押              19,000,000
                                                    0
员会

全国社保基金                                 25,000,15
                其他                 1.78%
一一零组合                                          1

中国人寿保险
股份有限公司
-分红-个人                                 11,039,87
                其他                 0.79%
分红                                                9
-005L-FH002


中国银行-易
方达积极成长 其他                    0.56% 7,849,813
证券投资基金

全国社保基金
                其他                 0.53% 7,499,823
一零二组合

中国建设银行
-长城品牌优
                其他                 0.38% 5,300,000
选股票型证券
投资基金

中国银行股份
有限公司-招
商中证白酒指 其他                    0.36% 5,066,506
数分级证券投
资基金

中国农业银行
股份有限公司
-富兰克林国
                其他                 0.34% 4,759,485
海弹性市值股
票型证券投资
基金


                                                                                                               26
                                                                      泸州老窖股份有限公司 2015 年半年度报告全文


战略投资者或一般法人因配售新
股成为前 10 名普通股股东的情况 无
(如有)(参见注 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监
上述股东关联关系或一致行动的
                                 督管理委员会下辖国有独资公司。2、除此之外,其余股东之间是否存在关联关系或是
说明
                                 否属于一致行动人未知。

                                      前 10 名无限售条件普通股股东持股情况

                                                                                            股份种类
              股东名称               报告期末持有无限售条件普通股股份数量
                                                                                   股份种类            数量

泸州老窖集团有限责任公司                                             368,603,116 人民币普通股          368,603,116

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

全国社保基金一一零组合                                                25,000,151 人民币普通股           25,000,151

中国人寿保险股份有限公司-分
                                                                      11,039,879 人民币普通股           11,039,879
红-个人分红-005L-FH002 深

中国银行-易方达积极成长证券
                                                                       7,849,813 人民币普通股            7,849,813
投资基金

全国社保基金一零二组合                                                 7,499,823 人民币普通股            7,499,823

中国建设银行-长城品牌优选股
                                                                       5,300,000 人民币普通股            5,300,000
票型证券投资基金

中国银行股份有限公司-招商中
                                                                       5,066,506 人民币普通股            5,066,506
证白酒指数分级证券投资基金

中国农业银行股份有限公司-富
兰克林国海弹性市值股票型证券                                           4,759,485 人民币普通股            4,759,485
投资基金

前 10 名无限售条件普通股股东之
间,以及前 10 名无限售条件普通
                                 见上表
股股东和前 10 名普通股股东之间
关联关系或一致行动的说明

前 10 名普通股股东参与融资融券
                                 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 股股份作为担保物,
业务股东情况说明(如有)(参见
                                 通过中信证券股份有限公司参与融资业务。
注 4)

公司前 10 名普通股股东、前 10 名无限售条件普通股股东在报告期内是否进行约定购回交易
□ 是 √ 否
公司前 10 名普通股股东、前 10 名无限售条件普通股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


                                                                                                                27
                                                                 泸州老窖股份有限公司 2015 年半年度报告全文


□ 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

泸州老窖集团有                                                                  2014 年 04 月 24 2015 年 04 月 29
                                                    8,603,116           0.62%
限责任公司                                                                      日                日

其他情况说明
   公司于2015年7月10日接到控股股东老窖集团通知,老窖集团计划于2015年7月10日起6个月内再次增持公司股份,用于
增持的金额不低于1亿元人民币。




                                                                                                                28
                                            泸州老窖股份有限公司 2015 年半年度报告全文




                           第七节 优先股相关情况

□ 适用 √ 不适用
报告期公司不存在优先股。




                                                                                   29
                                                                                  泸州老窖股份有限公司 2015 年半年度报告全文




                            第八节 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

                                                   本期增持 本期减持                   期初被授予 本期被授予 期末被授予的限
                                     期初持股                              期末持股
   姓名         职务      任职状态                 股份数量 股份数量                   的限制性股 的限制性股      制性股票数量
                                     数(股)                              数(股)
                                                   (股)       (股)                 票数量(股)票数量(股)     (股)

郭智勇        副总经理 离任            246,000              0     61,500     184,500

合计             --          --        246,000              0     61,500     184,500             0           0                   0


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

                  董事长、党委书                       2015 年 06 月 30
刘淼                                 被选举
                  记                                   日

                                                       2015 年 06 月 30
林锋              董事、总经理       被选举
                                                       日

                  董事、党委副书                       2015 年 04 月 16
王洪波                               被选举
                  记、副总经理                         日

                                                       2015 年 06 月 30
谭丽丽            独立董事           被选举
                                                       日

                                                       2015 年 06 月 30
杜坤伦            独立董事           被选举
                                                       日

                                                       2015 年 06 月 30
徐国祥            独立董事           被选举
                                                       日

                                                       2015 年 06 月 30
钱旭              外部董事           被选举
                                                       日

                                                       2015 年 06 月 30
伍勤              监事主席           被选举
                                                       日

                                                       2015 年 06 月 30
何诚              副总经理           聘任
                                                       日

                                                       2015 年 03 月 10
谢红              财务总监           聘任
                                                       日

                                                       2015 年 06 月 30
谢明              董事长             任期满离任
                                                       日



                                                                                                                                 30
                                                                 泸州老窖股份有限公司 2015 年半年度报告全文


               董事、总经理、                 2015 年 06 月 30
张良                             任期满离任
               党委书记                       日

                                              2015 年 03 月 04
蔡秋全         董事、副总经理 离任
                                              日

                                              2015 年 06 月 30
沈才洪(注 1) 副总经理          任期满离任
                                              日

                                              2015 年 06 月 30
益智           独立董事          任期满离任
                                              日

                                              2015 年 06 月 30
王雪梅         独立董事          任期满离任
                                              日

                                              2015 年 06 月 30
姜玉梅         独立董事          任期满离任
                                              日

                                              2015 年 03 月 04
刘俊涛         监事会主席        离任
                                              日

                                              2015 年 06 月 30
黄毅           监事会主席        任期满离任
                                              日

                                              2015 年 06 月 30
徐勇           监事              任期满离任
                                              日

                                              2015 年 06 月 30
郭智勇         副总经理          任期满离任
                                              日

                                              2015 年 06 月 30
孙跃           副总经理          任期满离任
                                              日

                                              2015 年 03 月 04
敖治平         财务总监          离任
                                              日

                                              2015 年 06 月 30
曾颖           董事会秘书        任期满离任
                                              日

                                              2015 年 06 月 30
曹聪           监事              被选举
                                              日

注 1:沈才洪先生仍任公司董事。




                                                                                                        31
                                                               泸州老窖股份有限公司 2015 年半年度报告全文




                                    第九节 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
                                      2015 年 06 月 30 日
                                                                                                    单位:元

                  项目                  期末余额                                 期初余额

流动资产:

     货币资金                                      3,438,596,416.42                         4,709,607,474.33

     结算备付金

     拆出资金

     以公允价值计量且其变动计入当
期损益的金融资产

     衍生金融资产

     应收票据                                      2,854,296,052.24                         1,456,912,013.03

     应收账款                                        11,690,777.78                              4,705,568.29

     预付款项                                        72,447,260.65                           124,025,264.61

     应收保费

     应收分保账款

     应收分保合同准备金

     应收利息                                        11,136,500.00                            15,356,850.00

     应收股利                                            46,906.65

     其他应收款                                     222,873,985.97                           317,639,367.04

     买入返售金融资产

     存货                                          2,892,398,619.91                         2,826,992,567.86



                                                                                                          32
                                                泸州老窖股份有限公司 2015 年半年度报告全文


    划分为持有待售的资产

    一年内到期的非流动资产

    其他流动资产                     281,027,404.02                         464,347,488.57

流动资产合计                        9,784,513,923.64                      9,919,586,593.73

非流动资产:

    发放贷款及垫款

    可供出售金融资产                 462,778,715.77                          61,975,905.45

    持有至到期投资

    长期应收款

    长期股权投资                    1,453,633,583.82                      1,222,154,508.74

    投资性房地产

    固定资产                        1,017,985,771.55                      1,086,492,487.54

    在建工程                         294,756,857.20                         285,439,418.78

    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                         247,390,985.12                         251,461,871.32

    开发支出

    商誉

    长期待摊费用                                                                 88,401.43

    递延所得税资产                   318,583,463.39                         333,042,004.28

    其他非流动资产                    10,577,778.21                          10,577,778.21

非流动资产合计                      3,805,707,155.06                      3,251,232,375.75

资产总计                           13,590,221,078.70                     13,170,818,969.48

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

    以公允价值计量且其变动计入当
期损益的金融负债

    衍生金融负债

    应付票据                          111,810,000.00                        126,410,000.00




                                                                                        33
                                         泸州老窖股份有限公司 2015 年半年度报告全文


    应付账款                  419,508,204.54                         236,850,161.31

    预收款项                 1,085,351,017.09                      2,311,650,251.32

    卖出回购金融资产款

    应付手续费及佣金

    应付职工薪酬               60,232,342.05                          85,377,552.68

    应交税费                  206,943,489.26                         109,103,058.73

    应付利息

    应付股利                 1,165,507,224.91                         52,358,380.17

    其他应付款                392,210,212.29                         411,697,617.51

    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

    划分为持有待售的负债

    一年内到期的非流动负债

    其他流动负债

流动负债合计                 3,441,562,490.14                      3,333,447,021.72

非流动负债:

    长期借款

    应付债券

      其中:优先股

               永续债

    长期应付款

    长期应付职工薪酬             1,651,522.45                          1,651,522.45

    专项应付款

    预计负债

    递延收益                   39,924,319.48                          38,740,986.14

    递延所得税负债            103,848,181.21                           3,647,478.61

    其他非流动负债

非流动负债合计                145,424,023.14                          44,039,987.20

负债合计                     3,586,986,513.28                      3,377,487,008.92

所有者权益:

    股本                     1,402,252,476.00                      1,402,252,476.00

    其他权益工具



                                                                                 34
                                                                   泸州老窖股份有限公司 2015 年半年度报告全文


      其中:优先股

               永续债

    资本公积                                            652,078,482.34                           652,078,482.34

    减:库存股

    其他综合收益                                        324,316,196.00                            14,235,945.89

    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                                         6,141,957,582.78                         6,242,284,506.09

归属于母公司所有者权益合计                             9,922,857,213.12                         9,713,103,886.32

    少数股东权益                                         80,377,352.30                            80,228,074.24

所有者权益合计                                     10,003,234,565.42                            9,793,331,960.56

负债和所有者权益总计                               13,590,221,078.70                        13,170,818,969.48


法定代表人:刘淼                   主管会计工作负责人:谢红                          会计机构负责人:敖治平


2、母公司资产负债表

                                                                                                        单位:元

                 项目                       期末余额                                 期初余额

流动资产:

    货币资金                                           2,368,342,106.25                         4,002,908,368.63

    以公允价值计量且其变动计入当
期损益的金融资产

    衍生金融资产

    应收票据

    应收账款                                                                                             491.50

    预付款项                                                576,889.27

    应收利息                                             11,125,500.00                            14,848,100.00

    应收股利                                                 46,906.65

    其他应收款                                         5,944,639,704.57                         3,557,435,652.89

    存货

    划分为持有待售的资产

    一年内到期的非流动资产

    其他流动资产                                         23,212,392.16                            32,809,119.67

流动资产合计                                           8,347,943,498.90                         7,608,001,732.69


                                                                                                              35
                                                泸州老窖股份有限公司 2015 年半年度报告全文


非流动资产:

    可供出售金融资产                 462,753,715.77                          61,950,905.45

    持有至到期投资

    长期应收款

    长期股权投资                    1,908,910,004.21                      1,677,430,929.13

    投资性房地产

    固定资产                         719,398,567.11                         766,625,819.50

    在建工程                         233,250,354.09                         223,932,915.67

    工程物资

    固定资产清理

    生产性生物资产

    油气资产

    无形资产                         239,401,612.13                         243,405,722.86

    开发支出

    商誉

    长期待摊费用

    递延所得税资产                    75,497,186.23                          75,497,186.23

    其他非流动资产

非流动资产合计                      3,639,211,439.54                      3,048,843,478.84

资产总计                           11,987,154,938.44                     10,656,845,211.53

流动负债:

    短期借款

    以公允价值计量且其变动计入当
期损益的金融负债

    衍生金融负债

    应付票据

    应付账款                            5,645,004.69                          8,776,998.44

    预收款项                            5,385,571.79                          9,173,989.86

    应付职工薪酬                      32,578,152.97                          43,687,837.68

    应交税费                            9,740,012.27                          5,522,166.16

    应付利息

    应付股利                        1,121,801,980.80

    其他应付款                       608,040,705.39                         645,735,713.60

    划分为持有待售的负债




                                                                                        36
                                                   泸州老窖股份有限公司 2015 年半年度报告全文


    一年内到期的非流动负债

    其他流动负债

流动负债合计                         1,783,191,427.91                            712,896,705.74

非流动负债:

    长期借款

    应付债券

      其中:优先股

               永续债

    长期应付款

    长期应付职工薪酬                       1,651,522.45                            1,651,522.45

    专项应付款

    预计负债

    递延收益                              33,093,605.18                           31,693,605.18

    递延所得税负债                    103,848,181.21                               3,647,478.61

    其他非流动负债

非流动负债合计                        138,593,308.84                              36,992,606.24

负债合计                             1,921,784,736.75                            749,889,311.98

所有者权益:

    股本                             1,402,252,476.00                        1,402,252,476.00

    其他权益工具

      其中:优先股

               永续债

    资本公积                          652,014,264.64                             652,014,264.64

    减:库存股

    其他综合收益                      316,113,296.23                              14,905,811.28

    专项储备

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

    未分配利润                       6,292,737,688.82                        6,435,530,871.63

所有者权益合计                      10,065,370,201.69                        9,906,955,899.55

负债和所有者权益总计                11,987,154,938.44                       10,656,845,211.53


3、合并利润表

                                                                                       单位:元

                 项目        本期发生额                             上期发生额



                                                                                             37
                                                     泸州老窖股份有限公司 2015 年半年度报告全文


一、营业总收入                           3,696,125,200.11                      3,637,050,521.08

    其中:营业收入                       3,696,125,200.11                      3,637,050,521.08

             利息收入

             已赚保费

             手续费及佣金收入

二、营业总成本                           2,584,286,036.84                      2,363,220,668.17

    其中:营业成本                       1,749,297,496.88                      1,808,255,549.68

             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               268,946,155.40                         191,450,185.85

             销售费用                     398,706,265.65                         203,829,309.12

             管理费用                     202,342,018.85                         208,970,697.38

             财务费用                      -35,499,771.41                        -50,296,564.08

             资产减值损失                     493,871.47                           1,011,490.22

    加:公允价值变动收益(损失以
“-”号填列)

         投资收益(损失以“-”号填
                                          232,520,604.50                          34,053,922.94
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)       1,344,359,767.77                      1,307,883,775.85

    加:营业外收入                           3,178,916.88                         14,503,344.45

         其中:非流动资产处置利得

    减:营业外支出                            270,752.74                           3,719,608.34

         其中:非流动资产处置损失             161,899.42                            217,516.89

四、利润总额(亏损总额以“-”号填列)   1,347,267,931.91                      1,318,667,511.96

    减:所得税费用                        287,054,346.33                         309,543,380.95

五、净利润(净亏损以“-”号填列)       1,060,213,585.58                      1,009,124,131.01

    归属于母公司所有者的净利润           1,021,475,057.49                        958,400,714.61


                                                                                             38
                                                                     泸州老窖股份有限公司 2015 年半年度报告全文


    少数股东损益                                            38,738,528.09                         50,723,416.40

六、其他综合收益的税后净额                                 309,534,848.12                         -2,758,546.68

  归属母公司所有者的其他综合收益
                                                           310,080,250.11                         -2,241,232.32
的税后净额

    (一)以后不能重分类进损益的其
他综合收益

             1.重新计量设定受益计划净
负债或净资产的变动

             2.权益法下在被投资单位不
能重分类进损益的其他综合收益中享
有的份额

    (二)以后将重分类进损益的其他
                                                           310,080,250.11                         -2,241,232.32
综合收益

             1.权益法下在被投资单位以
后将重分类进损益的其他综合收益中                              605,377.23                           1,428,246.38
享有的份额

             2.可供出售金融资产公允价
                                                           310,141,475.31                         -3,037,205.59
值变动损益

             3.持有至到期投资重分类为
可供出售金融资产损益

             4.现金流量套期损益的有效
部分

             5.外币财务报表折算差额                           -666,602.43                           -632,273.11

             6.其他

  归属于少数股东的其他综合收益的
                                                              -545,401.99                           -517,314.36
税后净额

七、综合收益总额                                         1,369,748,433.70                      1,006,365,584.33

    归属于母公司所有者的综合收益
                                                         1,331,555,307.60                        956,159,482.29
总额

    归属于少数股东的综合收益总额                            38,193,126.10                         50,206,102.04

八、每股收益:

    (一)基本每股收益                                             0.728                                 0.684

    (二)稀释每股收益                                             0.728                                 0.684

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


法定代表人:刘淼                        主管会计工作负责人:谢红                       会计机构负责人:敖治平




                                                                                                             39
                                                             泸州老窖股份有限公司 2015 年半年度报告全文


4、母公司利润表

                                                                                                 单位:元

                 项目                 本期发生额                              上期发生额

一、营业收入                                       827,965,124.20                          804,668,075.04

    减:营业成本                                   630,723,248.84                          529,645,295.64

         营业税金及附加                              5,555,258.75                            7,866,069.89

         销售费用

         管理费用                                  166,099,009.66                          177,667,637.63

         财务费用                                  -25,885,403.18                          -45,060,283.17

         资产减值损失                                 297,402.82                              144,422.37

    加:公允价值变动收益(损失以
“-”号填列)

         投资收益(损失以“-”号填
                                                   944,823,647.68                      1,070,605,043.25
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)                 995,999,254.99                      1,205,009,975.93

    加:营业外收入                                   1,224,433.91                           10,625,887.11

         其中:非流动资产处置利得

    减:营业外支出                                    161,899.42                             3,495,412.56

         其中:非流动资产处置损失                     161,899.42                                -6,587.45

三、利润总额(亏损总额以“-”号填
                                                   997,061,789.48                      1,212,140,450.48
列)

    减:所得税费用                                  18,052,991.49                           30,235,001.92

四、净利润(净亏损以“-”号填列)                 979,008,797.99                      1,181,905,448.56

五、其他综合收益的税后净额                         310,746,852.54                           -1,608,959.21

    (一)以后不能重分类进损益的
其他综合收益

             1.重新计量设定受益计划
净负债或净资产的变动

             2.权益法下在被投资单位
不能重分类进损益的其他综合收益中
享有的份额

    (二)以后将重分类进损益的其
                                                   310,746,852.54                           -1,608,959.21
他综合收益

             1.权益法下在被投资单位                   605,377.23                             1,428,246.38


                                                                                                       40
                                                           泸州老窖股份有限公司 2015 年半年度报告全文


以后将重分类进损益的其他综合收益
中享有的份额

           2.可供出售金融资产公允
                                                 310,141,475.31                           -3,037,205.59
价值变动损益

           3.持有至到期投资重分类
为可供出售金融资产损益

           4.现金流量套期损益的有
效部分

           5.外币财务报表折算差额

           6.其他

六、综合收益总额                             1,289,755,650.53                        1,180,296,489.35

七、每股收益:

     (一)基本每股收益                                  0.698                                   0.843

     (二)稀释每股收益                                  0.698                                   0.843


5、合并现金流量表

                                                                                               单位:元

                 项目               本期发生额                              上期发生额

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            1,693,798,001.20                        4,844,155,507.10

     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

     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

     处置以公允价值计量且其变动计
入当期损益的金融资产净增加额

     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                                 262,882.77                              824,244.45

     收到其他与经营活动有关的现金                208,465,745.44                          154,422,840.07

经营活动现金流入小计                         1,902,526,629.41                        4,999,402,591.62


                                                                                                     41
                                                 泸州老窖股份有限公司 2015 年半年度报告全文


     购买商品、接受劳务支付的现金   1,903,567,105.06                       2,411,740,842.96

     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
                                      113,639,275.12                          90,572,303.72


     支付的各项税费                   579,524,881.65                         897,220,038.47

     支付其他与经营活动有关的现金     539,873,807.10                         423,224,634.72

经营活动现金流出小计                3,136,605,068.93                       3,822,757,819.87

经营活动产生的现金流量净额          -1,234,078,439.52                      1,176,644,771.75

二、投资活动产生的现金流量:

     收回投资收到的现金

     取得投资收益收到的现金             1,600,000.00                           2,000,000.00

     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
的现金净额

     收到其他与投资活动有关的现金

投资活动现金流入小计                    1,600,000.00                           3,800,000.00

     购建固定资产、无形资产和其他
                                       24,116,299.60                          80,771,681.52
长期资产支付的现金

     投资支付的现金

     质押贷款净增加额

     取得子公司及其他营业单位支付
的现金净额

     支付其他与投资活动有关的现金

投资活动现金流出小计                   24,116,299.60                          80,771,681.52

投资活动产生的现金流量净额            -22,516,299.60                         -76,971,681.52

三、筹资活动产生的现金流量:

     吸收投资收到的现金                29,688,937.89                          50,947,112.22

     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


                                                                                         42
                                                           泸州老窖股份有限公司 2015 年半年度报告全文


     发行债券收到的现金

     收到其他与筹资活动有关的现金

筹资活动现金流入小计                              29,688,937.89                           50,947,112.22

     偿还债务支付的现金

     分配股利、利润或偿付利息支付
                                                  44,105,256.68                           51,474,890.94
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                              44,105,256.68                           51,474,890.94

筹资活动产生的现金流量净额                       -14,416,318.79                             -527,778.72

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                -1,271,011,057.91                        1,099,145,311.51

     加:期初现金及现金等价物余额            4,709,607,474.33                        5,349,434,667.26

六、期末现金及现金等价物余额                 3,438,596,416.42                        6,448,579,978.77


6、母公司现金流量表

                                                                                               单位:元

               项目                 本期发生额                              上期发生额

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                964,931,268.74                          950,726,510.70

     收到的税费返还

     收到其他与经营活动有关的现金                186,729,797.59                          143,111,596.97

经营活动现金流入小计                         1,151,661,066.33                        1,093,838,107.67

     购买商品、接受劳务支付的现金                741,655,084.16                          622,398,941.63

     支付给职工以及为职工支付的现
                                                 107,565,537.88                           83,003,138.43


     支付的各项税费                               42,262,126.38                          101,604,686.99

     支付其他与经营活动有关的现金            1,905,385,816.72                            168,949,485.02

经营活动现金流出小计                         2,796,868,565.14                            975,956,252.07

经营活动产生的现金流量净额                  -1,645,207,498.81                            117,881,855.60

二、投资活动产生的现金流量:

     收回投资收到的现金

     取得投资收益收到的现金                        3,010,221.00                            2,000,000.00


                                                                                                     43
                                                泸州老窖股份有限公司 2015 年半年度报告全文


    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
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                   3,010,221.00                           3,800,000.00

    购建固定资产、无形资产和其他
                                      22,057,911.22                          58,928,888.84
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                  22,057,911.22                          58,928,888.84

投资活动产生的现金流量净额           -19,047,690.22                         -55,128,888.84

三、筹资活动产生的现金流量:

    吸收投资收到的现金                29,688,926.65                          45,136,800.79

    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                  29,688,926.65                          45,136,800.79

    偿还债务支付的现金

    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            29,688,926.65                          45,136,800.79

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       -1,634,566,262.38                        107,889,767.55

    加:期初现金及现金等价物余额   4,002,908,368.63                       4,022,571,843.38

六、期末现金及现金等价物余额       2,368,342,106.25                       4,130,461,610.93


7、合并所有者权益变动表

本期金额
                                                                                  单位:元




                                                                                        44
                                                                              泸州老窖股份有限公司 2015 年半年度报告全文


                                                                      本期

                                                   归属于母公司所有者权益
                                                                                                                             所有者
       项目                    其他权益工具                                                                        少数股
                                                 资本公 减:库 其他综 专项储 盈余公 一般风 未分配                            权益合
                     股本     优先 永续                                                                            东权益
                                          其他     积      存股   合收益     备     积        险准备    利润                   计
                              股    债

                     1,402,                                                       1,402,2              6,242,2               9,793,3
                                                 652,078          14,235,                                          80,228,
一、上年期末余额 252,47                                                           52,476.              84,506.               31,960.
                                                 ,482.34           945.89                                           074.24
                      6.00                                                               00                 09                      56

     加:会计政策
变更

           前期差
错更正

           同一控
制下企业合并

           其他

                     1,402,                                                       1,402,2              6,242,2               9,793,3
                                                 652,078          14,235,                                          80,228,
二、本年期初余额 252,47                                                           52,476.              84,506.               31,960.
                                                 ,482.34           945.89                                           074.24
                      6.00                                                               00                 09                      56

三、本期增减变动                                                                                       -100,32
                                                                  310,080                                          149,278 209,902
金额(减少以“-”                                                                                     6,923.3
                                                                  ,250.11                                              .06 ,604.86
号填列)                                                                                                       1

                                                                                                       1,021,4               1,331,7
(一)综合收益总                                                  310,080                                          149,278
                                                                                                       75,057.               04,585.
额                                                                ,250.11                                              .06
                                                                                                            49                      66

(二)所有者投入
和减少资本

1.股东投入的普
通股

2.其他权益工具
持有者投入资本

3.股份支付计入
所有者权益的金


4.其他

                                                                                                       -1,121,8              -1,121,8
(三)利润分配                                                                                         01,980.               01,980.
                                                                                                            80                      80

1.提取盈余公积




                                                                                                                                     45
                                                                             泸州老窖股份有限公司 2015 年半年度报告全文


2.提取一般风险
准备

                                                                                                      -1,121,8             -1,121,8
3.对所有者(或
                                                                                                      01,980.              01,980.
股东)的分配
                                                                                                           80                     80

4.其他

(四)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

(五)专项储备

1.本期提取

2.本期使用

(六)其他

                    1,402,                                                       1,402,2              6,141,9              10,003,
                                                652,078          324,316                                         80,377,
四、本期期末余额 252,47                                                          52,476.              57,582.              234,565
                                                ,482.34          ,196.00                                         352.30
                     6.00                                                               00                 78                   .42

上年金额
                                                                                                                           单位:元

                                                                     上期

                                                  归属于母公司所有者权益
                                                                                                                           所有者
       项目                   其他权益工具                                                                       少数股
                                                资本公 减:库 其他综 专项储 盈余公 一般风 未分配                           权益合
                    股本                                                                                         东权益
                             优先 永续                                                                                       计
                                         其他     积      存股   合收益     备     积        险准备    利润
                             股    债

                    1,402,                                                       1,402,2               7,115,3             10,637,
                                                648,354          -80,546.                                        69,337,
一、上年期末余额 252,47                                                          52,476.              05,531.              421,586
                                                ,531.35               31                                         117.96
                     6.00                                                               00                 90                  .90

    加:会计政策
变更

           前期差
错更正

           同一控
制下企业合并


                                                                                                                                   46
                                                   泸州老窖股份有限公司 2015 年半年度报告全文


           其他

                     1,402,                            1,402,2        7,115,3              10,637,
                              648,354   -80,546.                                 69,337,
二、本年期初余额 252,47                                52,476.        05,531.              421,586
                              ,531.35        31                                  117.96
                      6.00                                 00              90                   .90

三、本期增减变动                                                      -794,41              -796,00
                                        -551,72                                  -1,042,
金额(减少以“-”                                                    4,880.3              9,536.3
                                           6.79                                  929.13
号填列)                                                                    9                    1

(一)综合收益总                        -551,72                       958,400 -1,042, 956,806
额                                         6.79                       ,714.61 929.13 ,058.69

(二)所有者投入
和减少资本

1.股东投入的普
通股

2.其他权益工具
持有者投入资本

3.股份支付计入
所有者权益的金


4.其他

                                                                      -1,752,8             -1,752,8
(三)利润分配                                                        15,595.              15,595.
                                                                           00                   00

1.提取盈余公积

2.提取一般风险
准备

                                                                      -1,752,8             -1,752,8
3.对所有者(或
                                                                      15,595.              15,595.
股东)的分配
                                                                           00                   00

4.其他

(四)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




                                                                                                 47
                                                                                  泸州老窖股份有限公司 2015 年半年度报告全文


(五)专项储备

1.本期提取

2.本期使用

(六)其他

                     1,402,                                                              1,402,2         6,320,8                9,841,4
                                                648,354              -632,27                                       68,294,
四、本期期末余额 252,47                                                                  52,476.         90,651.                12,050.
                                                   ,531.35              3.10                                        188.83
                       6.00                                                                  00              51                     59


8、母公司所有者权益变动表

本期金额
                                                                                                                               单位:元

                                                                         本期

       项目                         其他权益工具                     减:库存 其他综合                           未分配 所有者权
                      股本                               资本公积                           专项储备 盈余公积
                                优先股 永续债   其他                    股        收益                             利润        益合计

                                                                                                                 6,435,5
                     1,402,25                            652,014,2              14,905,81            1,402,252                9,906,955
一、上年期末余额                                                                                                 30,871.
                     2,476.00                                64.64                   1.28              ,476.00                  ,899.55
                                                                                                                      63

     加:会计政策
变更

           前期差
错更正

           其他

                                                                                                                 6,435,5
                     1,402,25                            652,014,2              14,905,81            1,402,252                9,906,955
二、本年期初余额                                                                                                 30,871.
                     2,476.00                                64.64                   1.28              ,476.00                  ,899.55
                                                                                                                      63

三、本期增减变动                                                                                                 -142,79
                                                                                301,207,4                                     158,414,3
金额(减少以“-”                                                                                               3,182.8
                                                                                   84.95                                         02.14
号填列)                                                                                                                  1

(一)综合收益总                                                                301,207,4                        979,008 1,280,216
额                                                                                 84.95                         ,797.99        ,282.94

(二)所有者投入
和减少资本

1.股东投入的普
通股

2.其他权益工具
持有者投入资本

3.股份支付计入
所有者权益的金


                                                                                                                                        48
                                                                               泸州老窖股份有限公司 2015 年半年度报告全文




4.其他

                                                                                                              -1,121,8
                                                                                                                         -1,121,80
(三)利润分配                                                                                                01,980.
                                                                                                                          1,980.80
                                                                                                                   80

1.提取盈余公积

                                                                                                              -1,121,8
2.对所有者(或                                                                                                          -1,121,80
                                                                                                              01,980.
股东)的分配                                                                                                              1,980.80
                                                                                                                   80

3.其他

(四)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

(五)专项储备

1.本期提取

2.本期使用

(六)其他

                                                                                                              6,292,7
                    1,402,25                          652,014,2              316,113,2            1,402,252              10,065,37
四、本期期末余额                                                                                              37,688.
                    2,476.00                             64.64                  96.23               ,476.00               0,201.69
                                                                                                                   82

上年金额
                                                                                                                          单位:元

                                                                      上期

       项目                        其他权益工具                   减:库存 其他综合                           未分配 所有者权
                     股本                             资本公积                           专项储备 盈余公积
                               优先股 永续债   其他                  股        收益                            利润       益合计

                                                                                                              7,127,3
                    1,402,25                          648,290,3                                   1,402,252              10,580,09
一、上年期末余额                                                                                              01,968.
                    2,476.00                             13.65                                      ,476.00               7,234.34
                                                                                                                   69

     加:会计政策
变更

           前期差
错更正


                                                                                                                                   49
                                            泸州老窖股份有限公司 2015 年半年度报告全文


           其他

                                                                        7,127,3
                     1,402,25   648,290,3                   1,402,252              10,580,09
二、本年期初余额                                                        01,968.
                     2,476.00      13.65                      ,476.00               7,234.34
                                                                             69

三、本期增减变动                                                        -570,91
                                                                                   -570,910,
金额(减少以“-”                                                      0,146.4
                                                                                     146.44
号填列)                                                                      4

                                                                        1,181,9
(一)综合收益总                                                                   1,181,905
                                                                        05,448.
额                                                                                   ,448.56
                                                                             56

(二)所有者投入
和减少资本

1.股东投入的普
通股

2.其他权益工具
持有者投入资本

3.股份支付计入
所有者权益的金


4.其他

                                                                        -1,752,8
                                                                                   -1,752,81
(三)利润分配                                                          15,595.
                                                                                    5,595.00
                                                                             00

1.提取盈余公积

                                                                        -1,752,8
2.对所有者(或                                                                    -1,752,81
                                                                        15,595.
股东)的分配                                                                        5,595.00
                                                                             00

3.其他

(四)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

(五)专项储备




                                                                                          50
                                                                      泸州老窖股份有限公司 2015 年半年度报告全文


1.本期提取

2.本期使用

(六)其他

                                                                                                   6,556,3
                   1,402,25                      648,290,3                             1,402,252             10,009,18
四、本期期末余额                                                                                   91,822.
                   2,476.00                          13.65                               ,476.00              7,087.90
                                                                                                       25


三、公司基本情况

    1、公司历史沿革
   泸州老窖股份有限公司(以下简称“公司”或“本公司”)前身为泸州老窖酒厂,始建于1950年3月,1993年9月20日经四川
省经济体制改革委员会川体改(1993)105号文批准,由泸州老窖酒厂以其经营性资产独家发起以募集方式设立的股份有限公
司。1993年10月25日经四川省人民政府川府函(1993)673号文和中国证券监督管理委员会证监发审字(1993)108号文批准
公开发行股票,于1994年5月9日在深交所挂牌交易。
    2005年10月27日公司股东大会审议通过了《泸州老窖股份有限公司股权分置改革方案》,于2005年11月3日办妥股份变
更登记手续。变更后,公司股本总数未发生变化,仍为841,399,673.00股,其中,控股股东泸州市国有资产监督管理委员会
(以下简称“泸州市国资委”)持有的本公司国家股由585,280,800.00股下降到508,445,139.00股,占公司总股本的比例由69.56%
下降到60.43%。
    2006年11月公司定向增发获得批准,总股本由841,399,673.00股增加到871,399,673.00股;泸州市国资委占公司总股本的
比例由60.43%下降到58.35%。
    2007年2月27日控股股东泸州市国资委已累计售出本公司股票42,069,983股,出售后还持有本公司股份466,375,156股,占
公司总股本的53.52%,仍为本公司第一大股东。
    经公司2007年度股东大会批准,本公司于2008年5月19日用资本公积、未分配利润转增股本522,839,803股,累计股本达
到1,394,239,476股,其中,控股股东泸州市国资委持有本公司股份746,200,250股,占公司总股本比例仍为53.52%。
    2010年9月3日经国务院国资委国资产权[2010]817号文件批准,泸州市国资委将持有本公司股权30,000万股股份、28,000
万股股份分别划转给泸州老窖集团有限责任公司(以下简称“老窖集团”)和泸州市兴泸投资集团有限公司(以下简称“兴泸
集团”),于2010年9月21日办妥股份过户登记,至此,老窖集团、兴泸集团、泸州市国资委分别持有本公司股权30,000万股、
28,197.11万股、16,620.025万股,持股比例分别为21.52%、20.22%、11.92%,老窖集团成为本公司第一大股东。
    2012年6月6日,公司股票股权激励计划第一期行权,142名激励对象在第一个行权期统一行权,可行权股票期权数量为
402.9万份,行权价格为12.78元;本次行权占已授予权益总量的30%;行权后,公司股本变更为1,398,268,476.00股,其中,
老窖集团、兴泸集团、泸州市国资委分别持有本公司股权30,000万股、28,197.11万股、16,620.025万股,持股比例下降为21.46%、
20.17%、11.89%,老窖集团仍为本公司第一大股东。
    2013年6月21日,公司股票股权激励计划第二期行权除张顺泽、刘淼先生外,其余138名激励对象共计行权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
团自2014年4月14日至2015年2月9日止,增持公司股份6,709,170股, 2015年4月23日至2015年4月27日止,继续增持公司股份
1,893,946股。截止2015年6月30日,泸州老窖集团累计增持8,603,116股公司股份。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36,860.31万股、33,197.11万股、5,620.03万股,持股比例分
别为26.29%、23.67%、4.01%,老窖集团为本公司第一大股东。


                                                                                                                    51
                                                                      泸州老窖股份有限公司 2015 年半年度报告全文


    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地址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2015年8月25日
    本期纳入合并财务报表范围的子(孙)16家,列示如下:
  子公司名称                                             子公司类型               持股比例%        表决权比例%
  泸州老窖酿酒有限责任公司                               全资子公司                      100.00            100.00
  泸州老窖博大酿酒有限公司                        全资子公司的全资子公司                 100.00            100.00
  泸州老窖股份有限公司销售公司                           全资子公司                      100.00            100.00
  泸州老窖定制酒类营销有限公司                    全资子公司的全资子公司                 100.00            100.00
  泸州鼎力酒业有限公司                            全资子公司的全资子公司                 100.00            100.00
  泸州鼎益酒业销售有限公司                        全资子公司的全资子公司                 100.00            100.00
  泸州鼎昊酒业销售有限公司                        全资子公司的全资子公司                 100.00            100.00
  泸州老窖进出口贸易有限公司                      全资子公司的全资子公司                 100.00            100.00
  泸州老窖博大酒业营销有限公司                    全资子公司的控股子公司                  75.00             75.00
  泸州老窖贵宾服务有限公司                        全资子公司的控股孙公司                  95.00             95.00
  泸州老窖博盛恒祥酒类销售有限公司                控股子公司的全资孙公司                  75.00             75.00
  泸州老窖永盛酒业销售有限公司                           全资子公司                      100.00            100.00
  泸州老窖国窖文化旅行社有限责任公司                     全资子公司                      100.00            100.00
  泸州品创科技有限公司                                   控股子公司                       95.00             95.00
  泸州老窖国际发展(香港)有限公司                       控股子公司                       55.00             55.00
  泸州老窖电子商务股份有限公司                           控股子公司                       83.33             83.33




四、财务报表的编制基础

1、编制基础

    本公司以持续经营为基础,根据实际发生的交易和事项按照财政部颁布的企业会计准则及其配套指南、解释(以下合称
“企业会计准则”),以及中国证券监督管理委员会《公开发行证券的公司信息披露编报规则第15号——财务报告的一般规定》
(2014年修订)的规定,编制财务报表。


2、持续经营

    本公司经营活动有足够的财务支持。从公司目前获知的信息,综合考虑宏观政策风险、市场经营风险、企业目前或长
期的盈利能力、偿债能力、财务资源支持等因素,本公司认为不存在对公司未来12个月持续经营能力产生重大怀疑的事项或

                                                                                                             52
                                                                   泸州老窖股份有限公司 2015 年半年度报告全文


情况,以持续经营为基础编制财务报表是合理的。


五、重要会计政策及会计估计

具体会计政策和会计估计提示:



1、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2015年6月30日的财务状况以
及2015年上半年度经营成果和现金流量等有关信息。此外,本公司的财务报表在所有重大方面符合中国证券监督管理委员会
2014年修订的《公开发行证券的公司信息披露编报规则第15号—财务报告的一般规定》有关财务报表及其附注的披露要求。


2、会计期间

       本公司自公历1月1日至12月31日止为一个会计年度。


3、营业周期

     本公司营业周期为12个月。


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:本公司在企业合并中取得的资产和负债,按照合并日在被合并方资产、负债(包括最终控
制方收购被合并方而形成的商誉)在最终控制方合并财务报表中的账面价值计量。在合并中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,调整资本公积中的股本溢价,资本公积中的股本溢价不足冲减的,调整
留存收益。
     (2)非同一控制下企业合并:本公司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。本公司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;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的差额,经复核后,计入当期损益。
     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直接相关费用,于发生时计入当期损益;为企业合并
而发行权益性证券的交易费用,冲减权益。


6、合并财务报表的编制方法

     (1)合并范围
     本公司合并财务报表的合并范围以控制为基础确定,所有子公司均纳入合并财务报表。
     (2)合并程序
     本公司以自身和各子公司的财务报表为基础,根据其他有关资料,编制合并财务报表。本公司编制合并财务报表,将整
个企业集团视为一个会计主体,依据相关企业会计准则的确认、计量和列报要求,按照统一的会计政策,反映本企业集团整
体财务状况、经营成果和现金流量。

                                                                                                          53
                                                                     泸州老窖股份有限公司 2015 年半年度报告全文


       所有纳入合并财务报表合并范围的子公司所采用的会计政策、会计期间与本公司一致,如子公司采用的会计政策、会计
期间与本公司不一致的,在编制合并财务报表时,按本公司的会计政策、会计期间进行必要的调整。对于非同一控制下企业
合并取得的子公司,以购买日可辨认净资产公允价值为基础对其财务报表进行调整。对于同一控制下企业合并取得的子公司,
以其资产、负债(包括最终控制方收购该子公司而形成的商誉)在最终控制方财务报表中的账面价值为基础对其财务报表进
行调整。
       子公司所有者权益、当期净损益和当期综合收益中属于少数股东的份额分别在合并资产负债表中所有者权益项目下、合
并利润表中净利润项目下和综合收益总额项目下单独列示。子公司少数股东分担的当期亏损超过了少数股东在该子公司期初
所有者权益中所享有份额而形成的余额,冲减少数股东权益。
       1)增加子公司或业务
    在报告期内,若因同一控制下企业合并增加子公司或业务的,则调整合并资产负债表的期初数;将子公司或业务合并当
期期初至报告期末的收入、费用、利润纳入合并利润表;将子公司或业务合并当期期初至报告期末的现金流量纳入合并现金
流量表,同时对比较报表的相关项目进行调整,视同合并后的报告主体自最终控制方开始控制时点起一直存在。
    因追加投资等原因能够对同一控制下的被投资方实施控制的,视同参与合并的各方在最终控制方开始控制时即以目前的
状态存在进行调整。在取得被合并方控制权之前持有的股权投资,在取得原股权之日与合并方和被合并方同处于同一控制之
日孰晚日起至合并日之间已确认有关损益、其他综合收益以及其他净资产变动,分别冲减比较报表期间的期初留存收益或当
期损益。
    在报告期内,若因非同一控制下企业合并增加子公司或业务的,则不调整合并资产负债表期初数;将该子公司或业务自
购买日至报告期末的收入、费用、利润纳入合并利润表;该子公司或业务自购买日至报告期末的现金流量纳入合并现金流量
表。
    因追加投资等原因能够对非同一控制下的被投资方实施控制的,对于购买日之前持有的被购买方的股权,本公司按照该
股权在购买日的公允价值进行重新计量,公允价值与其账面价值的差额计入当期投资收益。购买日之前持有的被购买方的股
权涉及权益法核算下的其他综合收益以及除净损益、其他综合收益和利润分配之外的其他所有者权益变动的,与其相关的其
他综合收益、其他所有者权益变动转为购买日所属当期投资收益,由于被投资方重新计量设定受益计划净负债或净资产变动
而产生的其他综合收益除外。
    2)处置子公司或业务
    ①一般处理方法
    在报告期内,本公司处置子公司或业务,则该子公司或业务期初至处置日的收入、费用、利润纳入合并利润表;该子公
司或业务期初至处置日的现金流量纳入合并现金流量表。
    因处置部分股权投资或其他原因丧失了对被投资方控制权时,对于处置后的剩余股权投资,本公司按照其在丧失控制权
日的公允价值进行重新计量。处置股权取得的对价与剩余股权公允价值之和,减去按原持股比例计算应享有原有子公司自购
买日或合并日开始持续计算的净资产的份额与商誉之和的差额,计入丧失控制权当期的投资收益。与原有子公司股权投资相
关的其他综合收益或除净损益、其他综合收益及利润分配之外的其他所有者权益变动,在丧失控制权时转为当期投资收益,
由于被投资方重新计量设定受益计划净负债或净资产变动而产生的其他综合收益除外。
    ②分步处置子公司
    通过多次交易分步处置对子公司股权投资直至丧失控制权的,处置对子公司股权投资的各项交易的条款、条件以及经济
影响符合以下一种或多种情况,通常表明应将多次交易事项作为一揽子交易进行会计处理:
    A.这些交易是同时或者在考虑了彼此影响的情况下订立的;
    B.这些交易整体才能达成一项完整的商业结果;
    C.一项交易的发生取决于其他至少一项交易的发生;
    D.一项交易单独看是不经济的,但是和其他交易一并考虑时是经济的。
    处置对子公司股权投资直至丧失控制权的各项交易属于一揽子交易的,本公司将各项交易作为一项处置子公司并丧失控
制权的交易进行会计处理;但是,在丧失控制权之前每一次处置价款与处置投资对应的享有该子公司净资产份额的差额,在
合并财务报表中确认为其他综合收益,在丧失控制权时一并转入丧失控制权当期的损益。
    处置对子公司股权投资直至丧失控制权的各项交易不属于一揽子交易的,在丧失控制权之前,按不丧失控制权的情况下



                                                                                                             54
                                                                    泸州老窖股份有限公司 2015 年半年度报告全文


部分处置对子公司的股权投资的相关政策进行会计处理;在丧失控制权时,按处置子公司一般处理方法进行会计处理。
    3)购买子公司少数股权
    本公司因购买少数股权新取得的长期股权投资与按照新增持股比例计算应享有子公司自购买日(或合并日)开始持续计
算的净资产份额之间的差额,调整合并资产负债表中的资本公积中的股本溢价,资本公积中的股本溢价不足冲减的,调整留
存收益。
    4)不丧失控制权的情况下部分处置对子公司的股权投资
    在不丧失控制权的情况下因部分处置对子公司的长期股权投资而取得的处置价款与处置长期股权投资相对应享有子公
司自购买日或合并日开始持续计算的净资产份额之间的差额,调整合并资产负债表中的资本公积中的股本溢价,资本公积中
的股本溢价不足冲减的,调整留存收益。


7、合营安排分类及共同经营会计处理方法

    (1)合营安排的分类
    本公司根据合营安排的结构、法律形式以及合营安排中约定的条款、其他相关事实和情况等因素,将合营安排分为共同
经营和合营企业。未通过单独主体达成的合营安排,划分为共同经营;通过单独主体达成的合营安排,通常划分为合营企业;
但有确凿证据表明满足下列任一条件并且符合相关法律法规规定的合营安排划分为共同经营:
    ①合营安排法律形式表明合营方对该安排中的相关资产和负债分别享有权利和承担义务。
    ②合营安排合同条款约定合营方对该安排中的相关资产和负债分别享有权利和承担义务。
    ③其他相关事实情况表明合营方对该安排中的相关资产和负债分别享有权利和承担义务,
    如合营方享有与合营安排相关的几乎所有产出,并且该安排中负债的清偿持续依赖于合营方的支持。
    (2)共同经营会计处理方法
    本公司确认共同经营中利益份额中与本公司相关的下列项目,并按照相关企业会计准则的规定进行会计处理:
    ①确认单独所持有的资产,以及按其份额确认共同持有的资产;
    ②确认单独所承担的负债,以及按其份额确认共同承担的负债;
    ③确认出售其享有的共同经营产出份额所产生的收入;
    ④按其份额确认共同经营因出售产出所产生的收入;
    ⑤ 确认单独所发生的费用,以及按其份额确认共同经营发生的费用。
    本公司向共同经营投出或出售资产等(该资产构成业务的除外),在该资产等由共同经营出售给第三方之前,仅确认因
该交易产生的损益中归属于共同经营其他参与方的部分。投出或出售的资产发生符合《企业会计准则第 8 号——资产减值》
等规定的资产减值损失的,本公司全额确认该损失。本公司自共同经营购买资产等(该资产构成业务的除外),在将该资产
等出售给第三方之前,仅确认因该交易产生的损益中归属于共同经营其他参与方的部分。购入的资产发生符合《企业会计准
则第 8 号——资产减值》等规定的资产减值损失的,本公司按承担的份额确认该部分损失。本公司对共同经营不享有共同
控制,如果本公司享有该共同经营相关资产且承担该共同经营相关负债的,仍按上述原则进行会计处理,否则,应当按照相
关企业会计准则的规定进行会计处理。


8、现金及现金等价物的确定标准

    在编制现金流量表时,将本公司库存现金以及可以随时用于支付的存款确认为现金。将同时具备期限短(一般从购买日
起,三个月内到期)、流动性强、易于转换为已知金额的现金、价值变动风险很小四个条件的投资,确定为现金等价物。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。


9、外币业务和外币报表折算

    (1)外币业务
    外币业务交易在初始确认时,采用交易发生日的即期汇率作为折算汇率折合成人民币记账。资产负债表日,外币货币性

                                                                                                           55
                                                                     泸州老窖股份有限公司 2015 年半年度报告全文


项目按资产负债表日即期汇率折算,由此产生的汇兑差额,除属于与购建符合资本化条件的资产相关的外币专门借款产生的
汇兑差额按照借款费用资本化的原则处理外,均计入当期损益。以历史成本计量的外币非货币性项目,仍采用交易发生日的
即期汇率折算,不改变其记账本位币金额。
       以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,由此产生的汇兑差额作为公允价值变动损
益计入当期损益。如属于可供出售外币非货币性项目的,形成的汇兑差额计入其他综合收益。
       (2)外币报表折算
    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,采用当期即期汇率的近似汇率折算,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“其他综合收益”项目列示。处置境外经营时,将资产负债表中其他综合收益项
目中列示的、与该境外经营相关的外币财务报表折算差额,自其他综合收益项目转入处置当期损益;部分处置境外经营的,
按处置的比例计算处置部分的外币财务报表折算差额,转入处置当期损益。
       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的近似汇率折算。


10、金融工具

    (1)金融资产、金融负债的分类
    1)金融资产在初始确认时划分为以下四类:
    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;
    ②持有至到期投资;
    ③贷款和应收款项;
    ④可供出售金融资产。
    2)金融负债在初始确认时划分为以下两类:
    ①以公允价值计量且其变动计入当期损益的金融负债,包括交易性金融负债和指定为以公允价值计量且其变动计入当期
损益的金融负债;
    ②其他金融负债。
    (2)金融工具的确认依据和计量方法
    公司成为金融工具合同的一方时,确认一项金融资产或金融负债。
    1)公司在初始确认金融资产时,均按公允价值计量,在进行后续计量时,四类资产的计量方式有所不同。
    ①公司以公允价值计量且其变动计入当期损益的金融资产,按取得时的公允价值作为初始确认金额,相关交易费用计入
当期损益。持有期间取得的利息或现金股利,确认为投资收益。资产负债表日以公允价值计量,因公允价值变动形成的利得
或损失计入当期损益。该金融资产处置时其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公司可供出售金融资产,按取得时该金融资产公允价值和相关交易费用之和作为初始确认金额。持有期间取得的利息
或现金股利,确认为投资收益。资产负债表日以公允价值计量,因公允价值变动形成的利得或损失直接计入资本公积。该金
融资产处置时其取得价款与账面价值之间的差额确认为投资收益,同时原计入资本公积的公允价值变动额转入投资收益。但
是,在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,以及与该权益工具挂钩并须通过交付该权益工具结
算的衍生金融资产,按照成本计量。
       ③公司对外销售商品或提供劳务形成的应收款项按双方合同或协议价款作为初始确认金额。收回或处置应收款项时,取
得的价款与账面价值之间的差额计入当期损益。
       ④公司持有至到期投资,按取得时该金融资产公允价值和相关交易费用之和作为初始确认金额,持有期间按实际利率及
摊余成本计算确认利息收入计入投资收益。该金融资产处置时其取得价款与账面价值之间的差额确认为投资收益。
       2)公司以公允价值计量且其变动计入当期损益的金融负债,取得时以公允价值计量,相关交易费用直接计入当期损益,
持有期间按公允价值进行后续计量;其他金融负债,取得时按公允价值和相关交易费用之和作为初始确认金额。持有期间按



                                                                                                            56
                                                                    泸州老窖股份有限公司 2015 年半年度报告全文


实际利率法,以摊余成本计量。
    (3)金融资产和金融负债公允价值的确定
    存在活跃市场的金融资产或金融负债,采用活跃市场中的报价确认其公允价值;不存在活跃市场的,采用估值技术确定
其公允价值;初始取得或衍生的金融资产或承担的金融负债,以市场交易价格为基础确定其公允价值。
    (4)金融资产减值准备测试及提取方法
    资产负债表日公司对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产的账面价值进行检查,有客观证
据表明该金融资产发生减值的,计提减值准备。对单项金额重大的金融资产单独进行减值测试,对单项金额不重大的金融资
产,可以单独进行减值测试,或包括在具有类似信用风险特征的金融资产组合中进行减值测试。
    对贷款及应收款项、持有至到期投资按预计未来现金流量现值与账面价值的差额计提减值准备;计提后如有客观证据表
明其价值已恢复,原确认的减值损失可予以转回计入当期损益。
    可供出售的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,应予以转出计入当期损益。其中,属于可供出售债务工具的,在随后发生公允价值回升时,原减值准备可转回计入当
期损益,属于可供出售权益工具投资,其减值准备不得通过损益转回。
    (5)金融资产转移的确认和计量
    公司将金融资产所有权上几乎所有的风险和报酬转移给转入方时,终止确认该金融资产;保留了金融资产所有权上几乎
所有的风险和报酬的,不终止确认该金融资产。公司既没有转移也没有保留金融资产所有权上几乎所有风险和报酬的,如果
放弃了对该金融资产控制的,终止确认该金融资产;未放弃对该金融资产控制的,按照继续涉入所转移金融资产的程度确认
有关金融资产,并相应确认有关负债。
    金融资产整体转移满足终止确认条件的,将因转移而收到的对价与原直接计入所有者权益的公允价值变动累计额(涉及
可供出售金融资产)之和,与所转移金融资产账面价值之间的差额计入当期损益。金融资产部分转移满足终止确认条件的,
将所转移金融资产整体账面价值在终止确认和未终止确认部分之间,按照各自相对公允价值进行分摊,并将终止确认部分的
对价与原直接计入所有者权益的公允价值变动累计额中终止确认部分的金额(涉及可供出售金融资产)之和,与终止确认部
分的账面价值之间的差额计入当期损益。


11、应收款项

(1)单项金额重大并单独计提坏账准备的应收款项


                                                       单项应收账款余额在 500 万元以上、单项其他应收款余额在
单项金额重大的判断依据或金额标准                       300 万元以上,逾期的单项应收票据、预付账款、长期应收款
                                                       余额在 500 万元以上。

                                                       取得债务人偿债能力信息进行分析可能发生的坏账损失;对
                                                       无法取得债务人偿债能力信息(或取得成本过高)难以进行
单项金额重大并单项计提坏账准备的计提方法               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)按信用风险特征组合计提坏账准备的应收款项


                       组合名称                                           坏账准备计提方法

单项金额不重大但按信用风险特征组合后该组合的风险较大
                                                       账龄分析法
的应收款项

其他不重大的应收款项                                   其他方法


                                                                                                            57
                                                                     泸州老窖股份有限公司 2015 年半年度报告全文


组合中,采用账龄分析法计提坏账准备的:
√ 适用 □ 不适用

                    账龄                     应收账款计提比例                     其他应收款计提比例

1 年以内(含 1 年)                                              5.00%                                  5.00%

1-2 年                                                         10.00%                                 10.00%

2-3 年                                                         20.00%                                 20.00%

3-4 年                                                         40.00%                                 40.00%

4-5 年                                                         80.00%                                 80.00%

5 年以上                                                        100.00%                                100.00%

组合中,采用余额百分比法计提坏账准备的:
□ 适用 √ 不适用
组合中,采用其他方法计提坏账准备的:
□ 适用 √ 不适用


(3)单项金额不重大但单独计提坏账准备的应收款项


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。

                                                     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
坏账准备的计提方法
                                                     损失。


12、存货

    (1)存货分类
    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
    原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)存货盘存制度
    存货实行永续盘存制。
    (5)包装物、低值易耗品的摊销方法
    采用一次性摊销法。




                                                                                                             58
                                                                   泸州老窖股份有限公司 2015 年半年度报告全文


13、长期股权投资

    (1)共同控制、重大影响的判断标准
    如果本公司按照相关约定与其他参与方集体控制某项安排,并且对该安排回报具有重大影响的活动决策,需要经过分享
控制权的参与方一致同意时才存在,则视为本公司与其他参与方共同控制某项安排,该安排即属于合营安排。合营安排通过
单独主体达成的,根据相关约定判断本公司对该单独主体的净资产享有权利时,将该单独主体作为合营企业,采用权益法核
算。若根据相关约定判断本公司并非对该单独主体的净资产享有权利时,该单独主体作为共同经营,本公司确认与共同经营
利益份额相关的项目,并按照相关企业会计准则的规定进行会计处理。
    重大影响,是指投资方对被投资单位的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制
这些政策的制定。本公司通过以下一种或多种情形,并综合考虑所有事实和情况后,判断对被投资单位具有重大影响:
    ①在被投资单位的董事会或类似权力机构中派有代表。
    ②参与被投资单位财务和经营政策制定过程。
    ③与被投资单位之间发生重要交易。
    ④向被投资单位派出管理人员。
    ⑤向被投资单位提供关键技术资料。
    (2)初始投资成本的确定
    ①企业合并形成的长期股权投资
    同一控制下的企业合并:公司以支付现金、转让非现金资产或承担债务方式以及以发行权益性证券作为合并对价的,在
合并日按照取得被合并方所有者权益在最终控制方合并财务报表中的账面价值的份额作为长期股权投资的初始投资成本。因
追加投资等原因能够对同一控制下的被投资单位实施控制的,在合并日根据合并后应享有被合并方净资产在最终控制方合并
财务报表中的账面价值的份额,确定长期股权投资的初始投资成本。合并日长期股权投资的初始投资成本,与达到合并前的
长期股权投资账面价值加上合并日进一步取得股份新支付对价的账面价值之和的差额,调整股本溢价,股本溢价不足冲减的,
冲减留存收益。
    非同一控制下的企业合并:公司按照购买日确定的合并成本作为长期股权投资的初始投资成本。因追加投资等原因能够
对非同一控制下的被投资单位实施控制的,按照原持有的股权投资账面价值加上新增投资成本之和,作为改按成本法核算的
初始投资成本。
    ②其他方式取得的长期股权投资
    以支付现金方式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。
    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。
    在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的
长期股权投资以换出资产的公允价值和应支付的相关税费确定其初始投资成本,除非有确凿证据表明换入资产的公允价值更
加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入长期股权投资的初始投
资成本。
    通过债务重组取得的长期股权投资,其初始投资成本按照公允价值为基础确定。
    (3)后续计量及损益确认
    ①成本法核算的长期股权投资
    公司对子公司的长期股权投资,采用成本法核算。除取得投资时实际支付的价款或对价中包含的已宣告但尚未发放的现
金股利或利润外,公司按照享有被投资单位宣告发放的现金股利或利润确认当期投资收益。
    ②权益法核算的长期股权投资
    对联营企业和合营企业的长期股权投资,采用权益法核算。初始投资成本大于投资时应享有被投资单位可辨认净资产公
允价值份额的差额,不调整长期股权投资的初始投资成本;初始投资成本小于投资时应享有被投资单位可辨认净资产公允价
值份额的差额,计入当期损益。
    公司按照应享有或应分担的被投资单位实现的净损益和其他综合收益的份额,分别确认投资收益和其他综合收益,同时
调整长期股权投资的账面价值;按照被投资单位宣告分派的利润或现金股利计算应享有的部分,相应减少长期股权投资的账



                                                                                                           59
                                                                   泸州老窖股份有限公司 2015 年半年度报告全文


面价值;对于被投资单位除净损益、其他综合收益和利润分配以外所有者权益的其他变动,调整长期股权投资的账面价值并
计入所有者权益。在确认应享有被投资单位净损益的份额时,以取得投资时被投资单位可辨认净资产的公允价值为基础,并
按照公司的会计政策及会计期间,对被投资单位的净利润进行调整后确认。在持有投资期间,被投资单位编制合并财务报表
的,以合并财务报表中的净利润、其他综合收益和其他所有者权益变动中归属于被投资单位的金额为基础进行核算。公司与
联营企业、合营企业之间发生的未实现内部交易损益按照应享有的比例计算归属于公司的部分,予以抵销,在此基础上确认
投资收益。与被投资单位发生的未实现内部交易损失,属于资产减值损失的,全额确认。
    在公司确认应分担被投资单位发生的亏损时,按照以下顺序进行处理:首先,冲减长期股权投资的账面价值。其次,长
期股权投资的账面价值不足以冲减的,以其他实质上构成对被投资单位净投资的长期权益账面价值为限继续确认投资损失,
冲减长期应收项目等的账面价值。最后,经过上述处理,按照投资合同或协议约定企业仍承担额外义务的,按预计承担的义
务确认预计负债,计入当期投资损失。


14、投资性房地产

投资性房地产计量模式
成本法计量
折旧或摊销方法
    投资性房地产是指为赚取租金或资本增值,或两者兼有而持有的房地产,包括已出租的土地使用权、持有并准备增值后
转让的土地使用权、已出租的建筑物。
    (1)初始计量
    本公司能够取得与投资性房地产相关的租金收入或增值收益以及投资性房地产的成本能够可靠计量时,本公司按购置或
建造的实际支出对其进行初始计量:
    外购投资性房地产的成本,包括购买价款和可直接归属于该资产的相关税费;
    自行建造投资性房地产的成本,由建造该项资产达到预定可使用状态前所发生的必要支出构成;
    以其他方式取得的投资性房地产的成本,适用相关会计准则的规定确认。
    (2)后续计量
    一般情况下,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。对投资性房地产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。
    如有确凿证据表明公司相关投资性房地产的公允价值能够持续可靠取得的,则对该等投资性房地产采用公允价值模式进
行后续计量。采用公允价值模式计量的,不对投资性房地产计提折旧或进行摊销,并以资产负债表日投资性房地产的公允价
值为基础调整其账面价值,公允价值与原账面价值之间的差额计入当期损益。
    (3)当本公司改变投资性房地产用途时,将相关投资性房地产转入其他资产。


15、固定资产

(1)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)折旧方法


        类别                折旧方法             折旧年限               残值率               年折旧率




                                                                                                          60
                                                                     泸州老窖股份有限公司 2015 年半年度报告全文


房屋建筑物           年限平均法            10-35                5                       9.50-2.71

专用设备             年限平均法            5-30                 5                       19.00-3.17

通用设备             年限平均法            4-15                 5                       23.75-6.33

交通运输设备         年限平均法            6                    5                       15.83

其他设备             年限平均法            4-16                 5                       23.75-5.94


(3)融资租入固定资产的认定依据、计价和折旧方法

       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。           融资租赁的
固定资产采用与自有固定资产相一致的折旧政策计提融资租入固定资产折旧。能够合理确定租赁期届满时取得租赁资产所有
权的,在租赁资产使用寿命内计提折旧。无法合理确定租赁期届满时能够取得租赁资产所有权的,在租赁期与租赁资产使用
寿命两者中较短的期间内计提折旧。


16、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。


17、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;


                                                                                                             61
                                                                  泸州老窖股份有限公司 2015 年半年度报告全文


    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。
    (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。


18、无形资产

(1)计价方法、使用寿命、减值测试

    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)计价方法
    ①外购的无形资产,按照其购买价款、相关税费以及直接归属于使该资产达到预定用途所发生的实际成本入账;
    ②投资者投入的无形资产,按投资合同或协议约定的价值计价;
    ③公司内部研究开发项目研究阶段的支出,于发生时计入当期损益;公司内部研究开发项目开发阶段发生的支出,满足
下列条件时确认为无形资产,否则于发生时计入当期损益:
    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)使用寿命和摊销方法
    对于使用寿命有限的无形资产,在为企业带来经济利益的期限内按直线法摊销,每期末,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,如与原先估计数存在差异的,进行相应的调整。
    无法预见无形资产为企业带来经济利益期限的,视为使用寿命不确定的无形资产。对于使用寿命不确定的无形资产,在
持有期间内不摊销,每期末对无形资产的寿命进行复核。如果期末重新复核后仍为不确定的,在每个会计期间继续进行减值
测试。每期末,对使用寿命不确定的无形资产的使用寿命进行复核。
    (3)减值测试
    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。


(2)内部研究开发支出会计政策

    内部研究开发项目开发阶段的支出,同时满足下列条件时确认为无形资产:
    ①完成该无形资产以使其能够使用或出售在技术上具有可行性;
    ②具有完成该无形资产并使用或出售的意图;
    ③无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资
产将在内部使用的,能够证明其有用性;
    ④有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;

                                                                                                          62
                                                                  泸州老窖股份有限公司 2015 年半年度报告全文


    ⑤归属于该无形资产开发阶段的支出能够可靠地计量。
    不满足上述条件的开发阶段的支出,于发生时计入当期损益。以前期间已计入损益的开发支出不在以后期间重新确认为
资产。已资本化的开发阶段的支出在资产负债表上列示为开发支出,自该项目达到预定用途之日起转为无形资产。


19、长期资产减值

    本公司在资产负债表日判断长期资产是否存在可能发生减值的迹象。如果长期资产存在减值迹象的,以单项资产为基础
估计其可收回金额;难以对单项资产的可收回金额进行估计的,以该资产所属的资产组为基础确定资产组的可收回金额。
    资产可收回金额的估计,根据其公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。
    可收回金额的计量结果表明,长期资产的可收回金额低于其账面价值的,将长期资产的账面价值减记至可收回金额,减
记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。资产减值损失一经确认,在以后会计期间不
得转回。
    资产减值损失确认后,减值资产的折旧或者摊销费用在未来期间作相应调整,以使该资产在剩余使用寿命内,系统地分
摊调整后的资产账面价值(扣除预计净残值)。
    因企业合并所形成的商誉和使用寿命不确定的无形资产,无论是否存在减值迹象,每年都进行减值测试。
    商誉,结合与其相关的资产组或者资产组组合进行减值测试。在对包含商誉的相关资产组或者资产组组合进行减值测试
时,如与商誉相关的资产组或者资产组组合存在减值迹象的,先对不包含商誉的资产组或者资产组组合进行减值测试,计算
可收回金额,并与相关账面价值相比较,确认相应的减值损失。再对包含商誉的资产组或者资产组组合进行减值测试,比较
这些相关资产组或者资产组组合的账面价值(包括所分摊的商誉的账面价值部分)与其可收回金额,如相关资产组或者资产
组组合的可收回金额低于其账面价值的,确认商誉的减值损失。


20、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。


21、职工薪酬

(1)短期薪酬的会计处理方法

    短期薪酬是指本公司在职工提供相关服务的年度报告期间结束后十二个月内需要全部予以支付的职工薪酬,离职后福利
和辞退福利除外。本公司在职工提供服务的会计期间,将应付的短期薪酬确认为负债,并根据职工提供服务的受益对象计入
相关资产成本和费用。


(2)离职后福利的会计处理方法

    ①设定提存计划
    本公司按当地政府的相关规定为职工缴纳基本养老保险和失业保险,在职工为本公司提供服务的会计期间,按以当地规
定的缴纳基数和比例计算应缴纳金额,确认为负债,并计入当期损益或相关资产成本。
    ②设定受益计划
    本公司根据预期累计福利单位法确定的公式将设定受益计划产生的福利义务归属于职工提供服务的期间,并计入当期损
益或相关资产成本。
    设定受益计划义务现值减去设定受益计划资产公允价值所形成的赤字或盈余确认为一项设定受益计划净负债或净资产。
设定受益计划存在盈余的,本公司以设定受益计划的盈余和资产上限两项的孰低者计量设定受益计划净资产。
    所有设定受益计划义务,包括预期在职工提供服务的年度报告期间结束后的十二个月内支付的义务,根据资产负债表日

                                                                                                          63
                                                                     泸州老窖股份有限公司 2015 年半年度报告全文


与设定受益计划义务期限和币种相匹配的国债或活跃市场上的高质量公司债券的市场收益率予以折现。
    设定受益计划产生的服务成本和设定受益计划净负债或净资产的利息净额计入当期损益或相关资产成本;重新计量设定
受益计划净负债或净资产所产生的变动计入其他综合收益,并且在后续会计期间不转回至损益。
    在设定受益计划结算时,按在结算日确定的设定受益计划义务现值和结算价格两者的差额,确认结算利得或损失。


(3)辞退福利的会计处理方法

    本公司在不能单方面撤回因解除劳动关系计划或裁减建议所提供的辞退福利时,或确认与涉及支付辞退福利的重组相关
的成本或费用时(两者孰早),确认辞退福利产生的职工薪酬负债,并计入当期损益。对于辞退福利预期在年度报告期间期
末后12个月内不能完全支付的辞退福利,公司选择恰当的折现率,以折现后的金额计量应计入当期损益的辞退福利金额。


(4)其他长期职工福利的会计处理方法

    其他长期职工福利是指除短期薪酬、离职后福利、辞退福利之外的其他所有职工福利。
    本公司向职工提供的其他长期职工福利,符合设定提存计划条件的,按照设定提存计划相同的原则进行处理;符合设定
受益条件的,按照设定受益计划的有关规定,确认和计量其他长期职工福利净负债或净资产。


22、预计负债

    (1)预计负债的确认标准
    与或有事项相关的义务同时满足下列条件时,本公司确认为预计负债:
    该义务是本公司承担的现时义务;履行该义务很可能导致经济利益流出本公司;该义务的金额能够可靠地计量。
    (2)预计负债的计量方法
    本公司预计负债按履行相关现时义务所需的支出的最佳估计数进行初始计量。
    本公司在确定最佳估计数时,综合考虑与或有事项有关的风险、不确定性和货币时间价值等因素。对于货币时间价值影
响重大的,通过对相关未来现金流出进行折现后确定最佳估计数。
    最佳估计数分别以下情况处理:
    所需支出存在一个连续范围(或区间),且该范围内各种结果发生的可能性相同的,则最佳估计数按照该范围的中间值
即上下限金额的平均数确定。
    所需支出不存在一个连续范围(或区间),或虽然存在一个连续范围但该范围内各种结果发生的可能性不相同的,如或
有事项涉及单个项目的,则最佳估计数按照最可能发生金额确定;如或有事项涉及多个项目的,则最佳估计数按各种可能结
果及相关概率计算确定。
    本公司清偿预计负债所需支出全部或部分预期由第三方补偿的,补偿金额在基本确定能够收到时,作为资产单独确认,
确认的补偿金额不超过预计负债的账面价值。


23、股份支付

    (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

                                                                                                            64
                                                                     泸州老窖股份有限公司 2015 年半年度报告全文


    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。


24、收入

     (1)销售商品的收入
     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
理代理出口证明后开具出口发票确认收入。
     (2)提供劳务的收入
     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。
     (3)让渡资产使用权的收入
     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。


25、政府补助

(1)与资产相关的政府补助判断依据及会计处理方法

    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。与资产相关的政府补助,
确认为递延收益,按照所建造或购买的资产使用年限分期计入营业外收入。


(2)与收益相关的政府补助判断依据及会计处理方法

    与收益相关的政府补助,是指除与资产相关的政府补助之外的政府补助。与收益相关的政府补助,用于补偿企业以后期
间的相关费用或损失的,确认为递延收益,在确认相关费用的期间计入当期营业外收入;用于补偿企业已发生的相关费用或
损失的,取得时直接计入当期营业外收入。


26、递延所得税资产/递延所得税负债

    本公司的所得税采用资产负债表债务法核算。

                                                                                                            65
                                                                     泸州老窖股份有限公司 2015 年半年度报告全文


    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。


27、租赁

(1)经营租赁的会计处理方法

    ①公司租入资产所支付的租赁费,在不扣除免租期的整个租赁期内,按直线法进行分摊,计入当期费用。公司支付的与
租赁交易相关的初始直接费用,计入当期费用。资产出租方承担了应由公司承担的与租赁相关的费用时,公司将该部分费用
从租金总额中扣除,按扣除后的租金费用在租赁期内分摊,计入当期费用。
    ②公司出租资产所收取的租赁费,在不扣除免租期的整个租赁期内,按直线法进行分摊,确认为租赁收入。公司支付的
与租赁交易相关的初始直接费用,计入当期费用;如金额较大的,则予以资本化,在整个租赁期间内按照与租赁收入确认相
同的基础分期计入当期收益。公司承担了应由承租方承担的与租赁相关的费用时,公司将该部分费用从租金收入总额中扣除,
按扣除后的租金费用在租赁期内分配。


(2)融资租赁的会计处理方法

    ①融资租入资产:公司在承租开始日,将租赁资产公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价
值,将最低租赁付款额作为长期应付款的入账价值,其差额作为未确认的融资费用。公司采用实际利率法对未确认的融资费
用,在资产租赁期间内摊销,计入财务费用。
    ②融资租出资产:公司在租赁开始日,将应收融资租赁款,未担保余值之和与其现值的差额确认为未实现融资收益,在
将来收到租金的各期间内确认为租赁收入,公司发生的与出租交易相关的初始直接费用,计入应收融资租赁款的初始计量中,
并减少租赁期内确认的收益金额。


28、重要会计政策和会计估计变更

(1)重要会计政策变更

□ 适用 √ 不适用


(2)重要会计估计变更

□ 适用 √ 不适用


六、税项

1、主要税种及税率


                    税种                          计税依据                                税率



                                                                                                            66
                                                                       泸州老窖股份有限公司 2015 年半年度报告全文


增值税                                 应税销售收入                             17%、6%

营业税                                 应税收入                                 3%、5%

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

企业所得税                             应纳税所得额                             25%、15%、16.5%

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

教育费附加                             应纳流转税额                             3%

地方教育费附加                         应纳流转税额                             2%

房产税注 4                             房产原值*70%;房屋租金                   1.2%、12%

土地使用税                             土地面积                                 6、8 元/平方米

其他税项                               按国家规定计缴

存在不同企业所得税税率纳税主体的,披露情况说明

                        纳税主体名称                                                  所得税税率

泸州品创科技有限公司                                      15%

泸州老窖国际发展(香港)有限公司                          16.5%


2、税收优惠

    (1)本公司之控股子公司泸州品创科技有限公司于2014年5月14日取得四川省泸州市地方税务局第一直属税务分局下达
的泸地税一直税通【2014】27号文件,经审核同意2013年享受西部大开发企业所得税优惠,减按15%缴纳企业所得税。另外,
税通【2014】27号文件说明自2011年1月1日至2020年12月31日,对设在西部地区以《西部地区鼓励类产业目录》中规定的产
业项目为主营业务,且其当年度主营业务收入占企业收入总额70%以上的企业,经企业申请,主管税务机关审核确认后,可
减按15%税率缴纳企业所得税。2015年上半年泸州品创科技有限公司主营业务收入占营业收入比例100.00%,均为技术开发
服务相关收入,因此2015年继续减按15%的优惠税率计缴企业所得税。
       (2)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%的税率计缴企业
所得税。


七、合并财务报表项目注释

1、货币资金

                                                                                                                单位: 元

                 项目                                 期末余额                                   期初余额

库存现金                                                           13,804.91                                     6,835.37

银行存款                                                     3,438,582,611.51                           4,687,690,638.96

其他货币资金                                                                                                21,910,000.00

合计                                                         3,438,596,416.42                           4,709,607,474.33

其他说明



                                                                                                                       67
                                                                                泸州老窖股份有限公司 2015 年半年度报告全文


2、应收票据

(1)应收票据分类列示

                                                                                                                       单位: 元

                项目                                         期末余额                                  期初余额

银行承兑票据                                                        2,811,180,052.24                            1,432,152,013.03

商业承兑票据

国内信用证                                                               43,116,000.00                            24,760,000.00

合计                                                                2,854,296,052.24                            1,456,912,013.03


(2)期末公司已质押的应收票据

                                                                                                                       单位: 元

                              项目                                                        期末已质押金额

银行承兑票据                                                                                                      66,380,000.00

合计                                                                                                              66,380,000.00


(3)期末公司已背书或贴现且在资产负债表日尚未到期的应收票据

                                                                                                                       单位: 元

                项目                                   期末终止确认金额                         期末未终止确认金额

银行承兑票据                                                            531,832,419.24

合计                                                                    531,832,419.24

其他说明
应收票据期末较期初增加 1,397,384,039.21 元,增幅 95.91%,主要系本报告期内销售商品收到的银行承兑汇票增加影响所致。
期末已质押的票据主要系用于大面值票据换小面值票据,以便于支付供应商的货款。


3、应收账款

(1)应收账款分类披露

                                                                                                                       单位: 元

                                            期末余额                                            期初余额

                         账面余额               坏账准备                       账面余额            坏账准备
       类别
                                                       计提比 账面价值                                                账面价值
                       金额          比例    金额                           金额     比例       金额       计提比例
                                                        例

按信用风险特征组    20,199,2                8,508,51            11,690,77 12,946,             8,241,429               4,705,568.2
                                 100.00%               42.12%                       100.00%                  63.66%
合计提坏账准备的        92.23                   4.45                7.78 998.10                     .81                        9



                                                                                                                               68
                                                                                 泸州老窖股份有限公司 2015 年半年度报告全文


应收账款

                      20,199,2             8,508,51               11,690,77 12,946,             8,241,429              4,705,568.2
合计                             100.00%               42.12%                         100.00%                 63.66%
                        92.23                  4.45                   7.78 998.10                     .81                         9

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

                                                                             期末余额
            账龄
                                           应收账款                          坏账准备                        计提比例

1 年以内分项

1 年以内                                        11,405,879.81                          570,293.99                           5.00%

1 年以内小计                                    11,405,879.81                          570,293.99                           5.00%

1至2年                                                681,996.80                        68,199.68                         10.00%

2至3年                                                272,432.05                        54,486.41                         20.00%

3至4年                                                 39,082.00                        15,632.80                         40.00%

5 年以上                                         7,799,901.57                         7,799,901.57                       100.00%

合计                                            20,199,292.23                         8,508,514.45                        42.12%

确定该组合依据的说明:
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:


(2)本期计提、收回或转回的坏账准备情况

本期计提坏账准备金额 269,757.98 元;本期收回或转回坏账准备金额 0.00 元。


(3)本期实际核销的应收账款情况

                                                                                                                         单位: 元

                           项目                                                               核销金额

客户合作终止                                                                                                              2,673.34


(4)按欠款方归集的期末余额前五名的应收账款情况

                    单位名称                          与本公司关系           期末余额           计提的坏账准备      占应收账款总额的
                                                                                                                        比例(%)
第一名                                                     客户                4,208,944.42          4,208,944.42                 20.84
第二名                                                     客户                2,054,658.04           108,080.71                  10.17


                                                                                                                                  69
                                                                         泸州老窖股份有限公司 2015 年半年度报告全文


第三名                                             客户                  893,170.85            893,170.85                      4.42
第四名                                             客户                  850,549.92             42,527.50                      4.21
第五名                                             客户                  706,187.00            706,187.00                      3.50
                     合计                                               8,713,510.23         5,958,910.48                  43.14


4、预付款项

(1)预付款项按账龄列示

                                                                                                                    单位: 元

                                        期末余额                                            期初余额
           账龄
                                金额                 比例                        金额                        比例

1 年以内                        71,657,260.65                  98.90%            123,235,259.04                       99.36%

1至2年                                                                                 460,000.00                      0.37%

2至3年                             490,000.00                  0.68%

3 年以上                           300,000.00                  0.41%                   330,005.57                      0.27%

合计                            72,447,260.65             --                     124,025,264.61                --

账龄超过 1 年且金额重要的预付款项未及时结算原因的说明:
    期末较期初减少51,578,003.96元,减幅41.59%,主要系去年预付广告费和货款到期结算减少影响所致。
    期末一年以上的预付款项中,主要系预付泸州市电业局的电费保证金790,000.00元。


(2)按预付对象归集的期末余额前五名的预付款情况

                     单位名称                      与本公司关系             期末余额           占预付账款百         未结算原因
                                                                                                    分比%
第一名                                                供应商                  47,195,888.00             65.15       未到结算期
第二名                                                供应商                  12,995,493.00             17.94       未到结算期
第三名                                                供应商                    3,600,000.00                4.97    未到结算期
第四名                                                供应商                     790,000.00                 1.09    未到结算期
第五名                                                供应商                     576,889.27                 0.80    未到结算期
                         合计                                                 65,158,270.27             89.94


5、应收利息

(1)应收利息分类

                                                                                                                    单位: 元

                  项目                             期末余额                                     期初余额

定期存款                                                        11,136,500.00                                 15,356,850.00

合计                                                            11,136,500.00                                 15,356,850.00


                                                                                                                           70
                                                                               泸州老窖股份有限公司 2015 年半年度报告全文


6、应收股利

(1)应收股利

                                                                                                                        单位: 元

          项目(或被投资单位)                                期末余额                                   期初余额

四川北方硝化棉股份有限公司                                                46,906.65                                          0.00

合计                                                                      46,906.65


7、其他应收款

(1)其他应收款分类披露

                                                                                                                        单位: 元

                                          期末余额                                              期初余额

                         账面余额              坏账准备                       账面余额             坏账准备
       类别
                                                      计提比 账面价值                                                  账面价值
                       金额      比例        金额                         金额      比例        金额       计提比例
                                                       例

单项金额重大并单
                    400,000,              200,000,             200,000,0 500,000              200,000,0                300,000,00
独计提坏账准备的                 90.32%               50.00%                       93.04%                     40.00%
                       000.00                000.00               00.00 ,000.00                  00.00                       0.00
其他应收款

按信用风险特征组
                    42,881,3              20,007,3             22,873,98 37,419,              19,780,56                17,639,367.
合计提坏账准备的                  9.68%               46.66%                          6.96%                   52.86%
                        35.42                 49.45                 5.97 929.66                    2.62                        04
其他应收款

                    442,881,              220,007,             222,873,9 537,419              219,780,5                317,639,36
合计                            100.00%               49.68%                       100.00%                    40.90%
                       335.42                349.45               85.97 ,929.66                  62.62                       7.04

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
                                                                                                                        单位: 元

                                                                       期末余额
其他应收款(按单位)
                                其他应收款                  坏账准备                计提比例                     计提理由

                                                                                                          公司于 2015 年 1 月 10
                                                                                                          日披露了与中国农业银
                                                                                                          行长沙迎新支行、中国
中国农业银行长沙迎新                                                                                      工商银行南阳中州支行
支行、中国工商银行南              400,000,000.00             200,000,000.00                    50.00% 等三处储蓄存款合同纠
阳中州支行等三处银行                                                                                      纷事项,共涉及金额
                                                                                                          50,000 万元。具体内容
                                                                                                          详见公司刊载于巨潮资
                                                                                                          讯网的 2015-1 号《重大



                                                                                                                                   71
                                                                          泸州老窖股份有限公司 2015 年半年度报告全文


                                                                                             事项公告》 。其中提及
                                                                                             的另一处存款 20,000 万
                                                                                             元,公司已于 2015 年 4
                                                                                             月 17 日收到其中 10,000
                                                                                             万元及相应利息。本公
                                                                                             司本着从谨慎性原则出
                                                                                             发,并结合目前公安机
                                                                                             关保全资产金额的情
                                                                                             况,暂未调整坏账准备
                                                                                             的金额。具体情况详见
                                                                                             “附注十二、2”。

合计                           400,000,000.00            200,000,000.00           --                    --

组合中,按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

                                                                     期末余额
            账龄
                                    其他应收款                       坏账准备                    计提比例

1 年以内分项

1 年以内                                    21,649,177.70                   1,082,458.85                         5.00%

1 年以内小计                                21,649,177.70                   1,082,458.85                         5.00%

1至2年                                          1,676,046.01                  167,604.55                      10.00%

2至3年                                           396,275.21                     79,255.05                     20.00%

3至4年                                           772,600.00                   309,040.00                      40.00%

4至5年                                            91,227.52                     72,982.02                     80.00%

5 年以上                                    18,296,008.98                  18,296,008.98                     100.00%

合计                                        42,881,335.42                  20,007,349.45                      46.66%

确定该组合依据的说明:
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


(2)本期计提、收回或转回的坏账准备情况

本期计提坏账准备金额 226,786.83 元;本期收回或转回坏账准备金额 0.00 元。
其中本期坏账准备转回或收回金额重要的:


(3)其他应收款按款项性质分类情况

                                                                                                             单位: 元

                                                                                                                     72
                                                                                    泸州老窖股份有限公司 2015 年半年度报告全文


                  款项性质                               期末账面余额                                期初账面余额

借款                                                                   17,772,707.64                              12,250,351.47

保证金                                                                  2,462,873.28                                7,434,793.04

备用金                                                                  7,619,919.15                                7,421,935.02

代垫款                                                                 10,573,050.53                                7,849,590.85

涉及合同纠纷的储蓄存款                                                400,000,000.00                             500,000,000.00

其他                                                                        952,784.82                              2,463,259.28

往来款                                                                  3,500,000.00

合计                                                                  442,881,335.42                             537,419,929.66


(4)按欠款方归集的期末余额前五名的其他应收款情况

                                                                                                                       单位: 元

                                                                                          占其他应收款期末
       单位名称           款项的性质           期末余额                 账龄                                 坏账准备期末余额
                                                                                          余额合计数的比例

第一名                储蓄存款                 400,000,000.00 1 年以内                              90.32%       200,000,000.00

第二名                借款                          3,585,110.35 5 年以上                            0.81%          3,585,110.35

第三名                借款                          2,000,000.00 5 年以上                            0.45%          2,000,000.00

第四名                借款                          1,500,000.00 5 年以上                            0.34%          1,500,000.00

第五名                借款                          1,425,570.64 5 年以上                            0.32%          1,425,570.64

合计                             --            408,510,680.99               --                      92.24%       208,510,680.99


8、存货

(1)存货分类

                                                                                                                       单位: 元

                                         期末余额                                                 期初余额
       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                       77,822.93                         77,822.93           5,690,731.70                     5,690,731.70

在产品                41,773,339.83                        41,773,339.83          91,705,352.30                   91,705,352.30

库存商品             825,201,247.29                       825,201,247.29 1,127,728,877.04                      1,127,728,877.04

周转材料                4,521,265.89                        4,521,265.89           6,773,519.61                     6,773,519.61

自制半成品          1,467,995,018.81                    1,467,995,018.81 1,381,853,837.69                      1,381,853,837.69

发出商品             552,829,925.16                       552,829,925.16         213,240,249.52                  213,240,249.52

合计                2,892,398,619.91                    2,892,398,619.91 2,826,992,567.86                      2,826,992,567.86




                                                                                                                               73
                                                                            泸州老窖股份有限公司 2015 年半年度报告全文


9、其他流动资产

                                                                                                                   单位: 元

                  项目                                  期末余额                                 期初余额

待抵扣增值税                                                       158,418,884.03                           302,722,588.22

待抵企业所得税                                                     122,608,519.99                           161,604,040.27

待抵扣其他税费                                                               0.00                                  20,860.08

合计                                                               281,027,404.02                           464,347,488.57

其他说明:
    预计将于一个会计年度内抵扣的待抵扣增值税、企业所得税在其他流动资产列示。
   其他流动资产较期初减少183,320,084.55元,减幅39.48%,主要系年初待抵扣税费在本报告期内抵扣减少影响所致。


10、可供出售金融资产

(1)可供出售金融资产情况

                                                                                                                   单位: 元

                                          期末余额                                          期初余额
           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

可供出售债务工具:                 0.00          0.00              0.00              0.00           0.00                0.00

可供出售权益工具:       468,132,715.77   5,354,000.00 462,778,715.77     67,329,905.45     5,354,000.00     61,975,905.45

    按公允价值计量的     429,141,881.53                 429,141,881.53    15,619,914.45                      15,619,914.45

    按成本计量的          38,990,834.24   5,354,000.00 33,636,834.24      51,709,991.00     5,354,000.00     46,355,991.00

合计                     468,132,715.77   5,354,000.00 462,778,715.77     67,329,905.45     5,354,000.00     61,975,905.45


(2)期末按公允价值计量的可供出售金融资产

                                                                                                                   单位: 元

可供出售金融资产分类      可供出售权益工具        可供出售债务工具                                          合计

权益工具的成本/债务工
                                 13,749,156.76                                                               13,749,156.76
具的摊余成本

公允价值                        429,141,881.53                                                              429,141,881.53

累计计入其他综合收益
                                415,392,724.77                                                              415,392,724.77
的公允价值变动金额


(3)期末按成本计量的可供出售金融资产

                                                                                                                   单位: 元

被投资单                   账面余额                                       减值准备                     在被投资 本期现金


                                                                                                                          74
                                                                                  泸州老窖股份有限公司 2015 年半年度报告全文


     位                                                                                                       单位持股        红利
              期初         本期增加 本期减少      期末         期初        本期增加 本期减少      期末
                                                                                                                比例

国泰君安
           22,611,834                          22,611,834
投资管理                                                                                                         0.86%
                     .24                                 .24
有限公司

泸州市商 10,000,000                            10,000,000                                                                 1,600,000.
                                                                                                                 2.21%
业银行               .00                                 .00                                                                         00

深圳新港
            2,354,000.                         2,354,000. 2,354,000.                            2,354,000.
丰发展公                                                                                                        33.00%
                     00                                  00           00                                 00


四川德阳    2,000,000.                         2,000,000. 2,000,000.                            2,000,000.
                                                                                                                 3.05%
金泰饭店             00                                  00           00                                 00

海南汇通
            1,000,000.                         1,000,000. 1,000,000.                            1,000,000.
国际信托                                                                                                         0.89%
                     00                                  00           00                                 00
公司

四川中国
白酒金三
角品牌运    1,000,000.                         1,000,000.
                                                                                                                10.00%
营发展股             00                                  00
份有限公


泸州尊驰
汽车服务    25,000.00                            25,000.00                                                       5.00%
有限公司

           38,990,834                          38,990,834 5,354,000.                            5,354,000.                1,600,000.
合计                                                                                                             --
                     .24                                 .24          00                                 00                          00


(4)报告期内可供出售金融资产减值的变动情况

                                                                                                                             单位: 元

可供出售金融资产分类          可供出售权益工具        可供出售债务工具                                                合计

期初已计提减值余额                    5,354,000.00                                                                     5,354,000.00

期末已计提减值余额                    5,354,000.00                                                                     5,354,000.00


11、长期股权投资

                                                                                                                             单位: 元

                                                           本期增减变动
被投资单                                                                                                                     减值准备
           期初余额                        权益法下 其他综合 其他权益 宣告发放 计提减值                        期末余额
     位                追加投资 减少投资                                                            其他                     期末余额
                                           确认的投 收益调整          变动    现金股利   准备



                                                                                                                                      75
                                                                                  泸州老窖股份有限公司 2015 年半年度报告全文


                                             资损益                            或利润

一、合营企业

二、联营企业

华西证券
           1,224,721                        230,873,6           605,377.2                                   1,456,200 2,567,098
股份有限
              ,607.54                           97.85                      3                                     ,682.62        .80
公司

           1,224,721                        230,873,6           605,377.2                                   1,456,200 2,567,098
小计
              ,607.54                           97.85                      3                                     ,682.62        .80

           1,224,721                        230,873,6           605,377.2                                   1,456,200 2,567,098
合计
              ,607.54                           97.85                      3                                     ,682.62        .80

其他说明


12、固定资产

(1)固定资产情况

                                                                                                                           单位: 元

       项目             房屋建筑物        专用设备         通用设备            交通运输设备      其他设备              合计

一、账面原值:

  1.期初余额            933,898,151.64   527,514,880.89   240,088,613.35        38,660,907.76   430,685,539.97 2,170,848,093.61

  2.本期增加金
                                                            4,213,291.62         4,049,681.82     1,636,264.96        9,899,238.40


     (1)购置                                              1,890,655.07         4,049,681.82     1,636,264.96        7,576,601.85

     (2)在建工
                                                            2,322,636.55                                              2,322,636.55
程转入

     (3)企业合
并增加

  3.本期减少金
                                                            4,282,218.96                                              4,282,218.96


     (1)处置或
                                                            4,282,218.96                                              4,282,218.96
报废

  4.期末余额            933,898,151.64   527,514,880.89   240,019,686.01        42,710,589.58   432,321,804.93 2,176,465,113.05

二、累计折旧

  1.期初余额            458,724,256.52   368,496,018.22    94,732,877.61        28,412,100.99   128,006,483.40 1,078,371,736.74

  2.本期增加金
                         21,865,533.76    24,066,610.77    15,702,044.34         1,358,468.79    15,199,185.77      78,191,843.43


     (1)计提           21,865,533.76    24,066,610.77    15,702,044.34         1,358,468.79    15,199,185.77      78,191,843.43

  3.本期减少金                                              4,068,108.00                                              4,068,108.00



                                                                                                                                  76
                                                                          泸州老窖股份有限公司 2015 年半年度报告全文




     (1)处置或
                                                        4,068,108.00                                       4,068,108.00
报废

  4.期末余额        480,589,790.28   323,834,515.65   106,366,813.95    29,770,569.78   211,933,782.51 1,152,495,472.17

三、减值准备

  1.期初余额          5,152,689.46      824,627.28                           6,552.59                      5,983,869.33

  2.本期增加金


     (1)计提

  3.本期减少金


     (1)处置或
报废

  4.期末余额          5,152,689.46      824,627.28                           6,552.59                      5,983,869.33

四、账面价值

  1.期末账面价
                    448,155,671.90   202,855,737.96   133,652,872.06    12,933,467.21   220,388,022.42 1,017,985,771.55


  2.期初账面价
                    470,021,205.66   158,194,235.39   145,355,735.74    10,242,254.18   302,679,056.57 1,086,492,487.54



(2)未办妥产权证书的固定资产情况

                                                                                                              单位: 元

                   项目                                账面价值                         未办妥产权证书的原因

酒检中心实验楼                                                    27,797,455.27 正在办理中

罗汉粮仓                                                           9,266,748.90 正在办理中

莲江路等公寓宿舍                                                   3,826,857.35 正在办理中

罗汉基地房屋                                                       2,195,997.00 暂未办理

生物工程综合大楼及车间                                             2,244,397.47 暂未办理

宰牛院活动室                                                           82,127.08 正在办理中

合计                                                              45,413,583.07


13、在建工程

(1)在建工程情况

                                                                                                              单位: 元

       项目                           期末余额                                             期初余额


                                                                                                                     77
                                                                                   泸州老窖股份有限公司 2015 年半年度报告全文


                       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
资源化利用项目        104,365,179.23                        104,365,179.23    104,365,179.23                       104,365,179.23
工程

安宁穿梭板仓库
                       48,889,256.16                         48,889,256.16       47,382,362.75                      47,382,362.75
建设项目

罗汉输酒管网改
                       57,533,341.62                         57,533,341.62       57,533,341.62                      57,533,341.62


中国酒城老酒镇
                       53,972,309.10                         53,972,309.10       53,972,309.10                      53,972,309.10
第一期项目

三星街"封藏大
                        6,948,954.02                          6,948,954.02
典"广场项目

其他零星工程           23,047,817.07                         23,047,817.07       22,186,226.08                      22,186,226.08

合计                  294,756,857.20                        294,756,857.20    285,439,418.78                       285,439,418.78


(2)重要在建工程项目本期变动情况

                                                                                                                          单位: 元

                                          本期转                         工程累                       其中:本
                                                   本期其                                    利息资              本期利
项目名                期初余    本期增    入固定              期末余     计投入     工程进            期利息               资金来
           预算数                                  他减少                                    本化累              息资本
     称                 额      加金额    资产金                额       占预算       度              资本化                 源
                                                     金额                                    计金额               化率
                                            额                            比例                         金额

酿造固
液副产
物资源     103,880, 104,365,                                  104,365,
                                                                         100.47% 85.00                                    其他
化利用       000.00    179.23                                  179.23
项目工


罗汉输
           84,000,0 57,533,3                                  57,533,3
酒管网                                                                    68.49% 85.00                                    其他
              00.00     41.62                                   41.62
改造

安宁穿
梭板仓     67,730,0 47,382,3 1,506,89                         48,889,2
                                                                          72.18% 95.00                                    其他
库建设        00.00     62.75      3.41                         56.16
项目

中国酒
城老酒     226,281, 53,972,3                                  53,972,3
                                                                          23.85% 90.00                                    其他
镇第一       600.00     09.10                                   09.10
期项目

三星街" 12,800,0         0.00 6,948,95                        6,948,95    54.29% 70.00                                    其他



                                                                                                                                  78
                                                                                    泸州老窖股份有限公司 2015 年半年度报告全文


封藏大          00.00                4.02                           4.02
典"广场
项目

其他工                  22,186,2 3,103,46 2,241,87            23,047,8
                                                                                                                            其他
程                        26.08      3.44      2.45                17.07

              494,691, 285,439, 11,559,3 2,241,87             294,756,
合计                                                                          --        --                                     --
               600.00    418.78    10.87       2.45            857.20


14、无形资产

(1)无形资产情况

                                                                                                                           单位: 元

       项目         土地使用权        专利权          非专利技术           软件         商标使用权        土地使用权       合计

一、账面原值

     1.期初余
                                                                     18,864,078.64      1,114,952.80 303,836,329.47 323,815,360.91


     2.本期增
                                                                            59,829.07                                      59,829.07
加金额

        (1)购
                                                                            59,829.07                                      59,829.07


        (2)内
部研发

        (3)企
业合并增加

  3.本期减少
金额

        (1)处


     4.期末余
                                                                     18,923,907.71      1,114,952.80 303,836,329.47 323,875,189.98


二、累计摊销

     1.期初余
                                                                      8,622,993.17           829,099.40 62,901,397.02 72,353,489.59


     2.本期增
                                                                           943,702.51         55,747.64   3,131,265.12   4,130,715.27
加金额

        (1)计
                                                                           943,702.51         55,747.64   3,131,265.12   4,130,715.27


     3.本期减


                                                                                                                                    79
                                                                    泸州老窖股份有限公司 2015 年半年度报告全文


少金额

        (1)处


      4.期末余
                                                         9,566,695.68    884,847.04 66,032,662.14 76,484,204.86


三、减值准备

      1.期初余


      2.本期增
加金额

        (1)计


      3.本期减
少金额

      (1)处置

      4.期末余


四、账面价值

      1.期末账
                                                         9,357,212.03    230,105.76 237,803,667.33 247,390,985.12
面价值

      2.期初账
                                                        10,241,085.47    285,853.40 240,934,932.45 251,461,871.32
面价值

本期末通过公司内部研发形成的无形资产占无形资产余额的比例 0.00%。


(2)未办妥产权证书的土地使用权情况

                                                                                                        单位: 元

                  项目                             账面价值                       未办妥产权证书的原因

罗汉基地土地                                                   276,451.05 暂未办理

其他说明:
     本报告期末无形资产无可变现净值低于账面成本的情形,故未计提无形资产减值准备。




15、长期待摊费用

                                                                                                        单位: 元

         项目            期初余额        本期增加金额     本期摊销金额      其他减少金额          期末余额

租入固定资产装修
                             88,401.43                          88,401.43                                    0.00
支出


                                                                                                               80
                                                                        泸州老窖股份有限公司 2015 年半年度报告全文


合计                          88,401.43                            88,401.43

其他说明
  租入固定资产装修支出的摊销期限为5年。


16、递延所得税资产/递延所得税负债

(1)未经抵销的递延所得税资产

                                                                                                              单位: 元

                                           期末余额                                       期初余额
           项目
                          可抵扣暂时性差异        递延所得税资产        可抵扣暂时性差异          递延所得税资产

资产减值准备                    242,331,681.41          60,582,920.35           241,835,136.60            60,457,134.03

内部交易未实现利润              903,193,725.84         225,798,431.46           934,366,087.40           233,591,521.85

薪酬的所得税影响                  90,075,793.52         22,518,948.38            79,035,016.77            19,758,754.19

递延收益                          38,732,652.81          9,683,163.20            37,549,319.47             8,801,758.44

可弥补亏损所得税影响                                                             41,731,343.06            10,432,835.77

合计                           1,274,333,853.58        318,583,463.39          1,334,516,903.30          333,042,004.28


(2)未经抵销的递延所得税负债

                                                                                                              单位: 元

                                           期末余额                                       期初余额
           项目
                          应纳税暂时性差异        递延所得税负债        应纳税暂时性差异          递延所得税负债

可供出售金融资产公允
                                415,392,724.77         103,848,181.21            14,589,914.45             3,647,478.61
价值变动

合计                            415,392,724.77         103,848,181.21            14,589,914.45             3,647,478.61


(3)以抵销后净额列示的递延所得税资产或负债

                                                                                                              单位: 元

                         递延所得税资产和负债 抵销后递延所得税资产 递延所得税资产和负债 抵销后递延所得税资产
           项目
                            期末互抵金额          或负债期末余额          期初互抵金额            或负债期初余额

递延所得税资产                                         318,583,463.39                                    333,042,004.28

递延所得税负债                                         103,848,181.21                                      3,647,478.61


(4)未确认递延所得税资产明细

                                                                                                              单位: 元

                  项目                                期末余额                                期初余额


                                                                                                                     81
                                                                       泸州老窖股份有限公司 2015 年半年度报告全文


资产减值准备                                                      107,894.75                                91,823.96

薪酬的所得税影响                                                      376.65                              471,013.92

可弥补亏损                                                     42,687,293.19                            44,994,600.47

合计                                                           42,795,564.59                            45,557,438.35


(5)未确认递延所得税资产的可抵扣亏损将于以下年度到期

                                                                                                            单位: 元

             年份                    期末金额                      期初金额                       备注

2015 年                                         24,863.32                       24,863.32

2016 年                                    6,892,583.47                    6,892,583.47

2017 年

2018 年                                   23,235,823.84                   25,543,131.12

2019 年                                   12,534,022.56                   12,534,022.56

合计                                      42,687,293.19                   44,994,600.47            --

其他说明:
  本公司之子公司泸州老窖永盛酒业销售有限公司等3家公司未来盈利具有较大不确定性,本期未确认相关递延所得税资
产。


17、其他非流动资产

                                                                                                            单位: 元

                    项目                            期末余额                                期初余额

待抵企业所得税                                                 10,577,778.21                            10,577,778.21

合计                                                           10,577,778.21                            10,577,778.21


18、应付票据

                                                                                                            单位: 元

                    种类                            期末余额                                期初余额

银行承兑汇票                                                   111,810,000.00                          126,410,000.00

合计                                                           111,810,000.00                          126,410,000.00

本期末已到期未支付的应付票据总额为 0.00 元。


19、应付账款

(1)应付账款列示

                                                                                                            单位: 元


                                                                                                                   82
                                                                       泸州老窖股份有限公司 2015 年半年度报告全文


                 项目                               期末余额                                 期初余额

1 年以内                                                       413,016,463.82                           233,429,288.62

1 年至 2 年                                                      3,028,914.98                             1,718,491.87

2 年至 3 年                                                       913,058.09                               312,728.00

3 年以上                                                         2,549,767.65                             1,389,652.82

合计                                                           419,508,204.54                           236,850,161.31


(2)账龄超过 1 年的重要应付账款

                                                                                                             单位: 元

                 项目                               期末余额                           未偿还或结转的原因

无                                                                       0.00 不适用

合计                                                                     0.00                   --

其他说明:
     期末较期初增加 182,658,043.23 元,增幅 77.12%,主要系应付未付的采购款增加影响所致。


20、预收款项

(1)预收款项列示

                                                                                                             单位: 元

                 项目                               期末余额                                 期初余额

1 年以内                                                       890,086,422.24                        2,228,842,522.81

1 年至 2 年                                                    164,664,118.00                            41,370,162.86

2 年至 3 年                                                      8,222,311.71                            30,477,548.45

3 年以上                                                        22,378,165.14                            10,960,017.20

合计                                                        1,085,351,017.09                         2,311,650,251.32


(2)账龄超过 1 年的重要预收款项

                                                                                                             单位: 元

                 项目                               期末余额                           未偿还或结转的原因

预收款项一                                                      31,538,154.79 结算期内货款

预收款项二                                                      16,663,852.00 结算期内货款

预收款项三                                                      13,706,323.71 结算期内货款

预收款项四                                                      11,384,703.75 结算期内货款

合计                                                            73,293,034.25                   --




                                                                                                                    83
                                                            泸州老窖股份有限公司 2015 年半年度报告全文


21、应付职工薪酬

(1)应付职工薪酬列示

                                                                                             单位: 元

         项目           期初余额          本期增加              本期减少              期末余额

一、短期薪酬              81,212,374.35     92,078,105.07         116,986,920.49         56,303,558.93

二、离职后福利-设定提
                           2,582,027.61     15,837,969.09          14,942,904.15          3,477,092.55
存计划

三、辞退福利               1,583,150.72                             1,131,460.15           451,690.57

合计                      85,377,552.68    107,916,074.16         133,061,284.79         60,232,342.05


(2)短期薪酬列示

                                                                                             单位: 元

         项目           期初余额          本期增加              本期减少              期末余额

1、工资、奖金、津贴和
                          67,184,549.49     65,693,336.57          91,670,931.04         41,206,955.02
补贴

2、职工福利费                               11,856,357.47          11,856,317.47                 40.00

3、社会保险费              6,528,832.64      5,837,304.60           5,312,367.75          7,053,769.49

    其中:医疗保险费       6,061,020.05      4,948,991.78           4,420,974.76          6,589,037.07

          工伤保险费         224,653.16        526,250.75            547,981.67            202,922.24

          生育保险费         243,159.43        362,062.07             343,411.32           261,810.18

4、住房公积金                293,108.44      6,319,053.63           7,049,038.18           -436,876.11

5、工会经费和职工教育
                           7,205,883.78      2,372,052.80           1,098,266.05          8,479,670.53
经费

合计                      81,212,374.35     92,078,105.07         116,986,920.49         56,303,558.93


(3)设定提存计划列示

                                                                                             单位: 元

         项目           期初余额          本期增加              本期减少              期末余额

1、基本养老保险              958,566.78     14,511,475.43          14,006,323.32          1,463,718.89

2、失业保险费              1,623,460.83      1,326,493.66            936,580.83           2,013,373.66

合计                       2,582,027.61     15,837,969.09          14,942,904.15          3,477,092.55


22、应交税费

                                                                                             单位: 元

                                                                                                    84
                                                                    泸州老窖股份有限公司 2015 年半年度报告全文


                 项目                            期末余额                             期初余额

增值税                                                       58,341,336.99                          5,511,937.76

消费税                                                       84,248,374.30                        17,493,884.47

营业税                                                        1,155,629.44                          1,297,945.93

企业所得税                                                   53,765,246.25                        50,672,378.26

个人所得税                                                     610,181.60                           1,956,751.27

城市维护建设税                                                4,294,477.23                          1,883,170.26

教育费附加                                                    1,840,490.24                           807,072.95

地方教育附加                                                  1,226,993.54                        27,917,626.99

房产税                                                           65,896.66                           225,824.36

印花税                                                        1,394,863.01                          1,336,466.48

合计                                                        206,943,489.26                       109,103,058.73

其他说明:
  期末较期初增加97,840,430.53元,增幅89.68%,主要系公司本报告期内未清缴的税费增加影响所致。
  本公司的各项税费以税务机关的核定金额为准。


23、应付股利

                                                                                                      单位: 元

                 项目                            期末余额                             期初余额

普通股股利                                               1,165,507,224.91                         52,358,380.17

合计                                                     1,165,507,224.91                         52,358,380.17

其他说明,包括重要的超过 1 年未支付的应付股利,应披露未支付原因:
   期末较期初增加1,113,148,844.74元,增幅2126.02%,主要系母公司应付未付的普通股股利增加影响所致。


24、其他应付款

(1)按款项性质列示其他应付款

                                                                                                      单位: 元

                 项目                            期末余额                             期初余额

1 年以内                                                    112,617,347.47                       172,187,192.29

1 年至 2 年                                                 172,429,193.52                       100,589,452.68

2 年至 3 年                                                  55,104,748.57                        83,475,112.71

3 年以上                                                     52,058,922.73                        55,445,859.83

合计                                                        392,210,212.29                       411,697,617.51




                                                                                                              85
                                                                               泸州老窖股份有限公司 2015 年半年度报告全文


(2)账龄超过 1 年的重要其他应付款

                                                                                                                   单位: 元

                 项目                                    期末余额                            未偿还或结转的原因

货款保证金                                                          273,111,817.27 货款保证金在交易关系终止后退还客户

合计                                                                273,111,817.27                      --

其他说明
   按款项性质列示其他应付款
单位名称                                                                                期末余额             期初余额
保证金                                                                             382,775,924.65                396,828,109.47
暂扣款                                                                               8,182,798.50                  8,724,028.41
押金                                                                                   134,800.00                  3,090,416.35
保险赔款                                                                               523,741.71                  1,659,130.63
关联往来                                                                                                               703,325.32
其他                                                                                   592,947.43                      692,607.33
合计                                                                               392,210,212.29                411,697,617.51




25、长期应付职工薪酬

(1)长期应付职工薪酬表

                                                                                                                   单位: 元

                 项目                                    期末余额                                   期初余额

三、其他长期福利                                                      1,651,522.45                               1,651,522.45

合计                                                                  1,651,522.45                               1,651,522.45


26、递延收益

                                                                                                                   单位: 元

         项目           期初余额              本期增加              本期减少            期末余额               形成原因

政府补助                 38,740,986.14          1,720,000.00           536,666.66         39,924,319.48 收到财政拨款

合计                     38,740,986.14          1,720,000.00           536,666.66         39,924,319.48           --

涉及政府补助的项目:
                                                                                                                   单位: 元

                                   本期新增补助金 本期计入营业外                                             与资产相关/与收
   负债项目         期初余额                                              其他变动           期末余额
                                         额              收入金额                                                益相关

双床热解气化规
                    1,050,000.00                                                              1,050,000.00 与资产相关
模化生产生物质



                                                                                                                             86
                                                             泸州老窖股份有限公司 2015 年半年度报告全文


燃气设备研发与
示范项目

资源勘探电力信
息等事务支持中
小企业发展和管
                  1,191,666.67                  216,666.66                   975,000.01 与资产相关
理支出中小企业
发展专项-1573
陈酿服务工程

生产装备系统建
                  1,620,500.00                                             1,620,500.00 与资产相关


绿色循环固体发
酵工艺系统优化     330,000.01                                                330,000.01 与资产相关
与集成项目

泸州老窖酿造固
液副产物资源化    1,403,111.12                                             1,403,111.12 与资产相关
利用及减排项目

酒类可追溯源供
应链体系建设及
                  1,600,000.00                                             1,600,000.00 与资产相关
生产线信息化改


功能微生物强化
浓香型大曲生产
                  1,166,666.67                                             1,166,666.67 与资产相关
技术研究及产业
化应用

国家酿造工程中
                  1,166,666.67                                             1,166,666.67 与资产相关


区域循环经济发
展关键技术与示
范/农工社一体化   2,080,000.00   1,530,000.00                              3,610,000.00 与资产相关
区域循环经济技
术模式及示范

中国白酒金三角
文化展示及体验    1,320,000.00                                             1,320,000.00 与资产相关
项目

2012 年酒类流通
电子追溯体系建    6,000,000.00                                             6,000,000.00 与资产相关
设试点项目

酒类流通电子追
                  4,500,000.00                                             4,500,000.00 与资产相关
溯体系

人工窖泥培养关
                  1,120,000.00                                             1,120,000.00 与资产相关
键技术研究及产


                                                                                                     87
                                                                   泸州老窖股份有限公司 2015 年半年度报告全文


业化(第二批)

人工窖泥培养关
键技术研究及产        525,000.00                                                    525,000.00 与资产相关
业化

2013 年中央财政
促进服务业发展       3,200,000.00                                                 3,200,000.00 与资产相关
资金

酿酒固态废弃物
生成生物质燃气
                     1,600,000.00                                                 1,600,000.00 与资产相关
技术及设备产业
化示范

固态酿造工程能
                     2,250,000.00                                                 2,250,000.00 与资产相关
力提升项目

2013 年国家服务
业发展引导资金       1,285,714.29                                                 1,285,714.29 与资产相关
中央基地建

泸州市市级财政
国库中心拨固态
酿造生产设备及        500,000.00                                                    500,000.00 与收益相关
仓储系统升级改
造补助资金

基于风味指纹图
谱的微生物强化
                      949,375.00                                   -320,000.00      629,375.00 与收益相关
共培技术研究及
应用款

泸州财政局企业
政策性补贴(泸       1,714,285.71                                                 1,714,285.71 与收益相关
市建(2014)040)

科学技术部条财
司款转双床热气
化规模生产生物       1,143,000.00                                                 1,143,000.00 与资产相关
质燃气设备研发
示范预算拨款

其他项目              675,000.00                                                    675,000.00 与资产相关

其他项目              350,000.00     190,000.00                                     540,000.00 与收益相关

合计                38,740,986.14   1,720,000.00    216,666.66     -320,000.00   39,924,319.48       --

其他说明:
其他变动-320,000.00元,系泸州市财政局拨入基于风味指纹图谱的微生物强化共培技术研究及应用款,其中-240,000.00元泸
州市财政局要求划至四川大学,-40,000.00元要求划至四川省阆州醋业有限公司,另外-40,000.00元要求划至成都鑫鸿望食品
有限公司。



                                                                                                            88
                                                                                      泸州老窖股份有限公司 2015 年半年度报告全文


27、股本

                                                                                                                                单位:元

                                                               本次变动增减(+、—)
                    期初余额                                                                                                期末余额
                                     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


28、资本公积

                                                                                                                               单位: 元

           项目                     期初余额                   本期增加                   本期减少                   期末余额

资本溢价(股本溢价)                 643,955,089.47                                                                       643,955,089.47

其他资本公积                           8,123,392.87                                                                         8,123,392.87

合计                                 652,078,482.34                                                                       652,078,482.34


29、其他综合收益

                                                                                                                               单位: 元

                                                                                    本期发生额

                                                        本期所得 减:前期计入                                    税后归属
                  项目                   期初余额                                     减:所得税 税后归属                      期末余额
                                                        税前发生 其他综合收益                                    于少数股
                                                                                         费用      于母公司
                                                           额          当期转入损益                                  东

二、以后将重分类进损益的其他综 14,235,945.8 412,915,33                                 103,380,49 310,080,25                   324,316,1
                                                                                                                 -545,401.99
合收益                                              9           9.89                        1.77          0.11                    96.00

其中:权益法下在被投资单位以后
                                                                                                                               4,568,752
将重分类进损益的其他综合收益中 3,963,375.44 605,377.23                                             605,377.23
                                                                                                                                     .67
享有的份额

         可供出售金融资产公允价值 10,942,435.8 413,521,96                              103,380,49 310,141,47                   321,083,9
变动损益                                            4           7.08                        1.77          5.31                     11.15

                                                        -1,212,004.                                                            -1,336,46
         外币财务报表折算差额            -669,865.39                                               -666,602.43 -545,401.99
                                                                 42                                                                 7.82

                                        14,235,945.8 412,915,33                        103,380,49 310,080,25                   324,316,1
其他综合收益合计                                                                                                 -545,401.99
                                                    9           9.89                        1.77          0.11                    96.00


30、盈余公积

                                                                                                                               单位: 元

           项目                     期初余额                   本期增加                   本期减少                   期末余额



                                                                                                                                        89
                                                                           泸州老窖股份有限公司 2015 年半年度报告全文


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


31、未分配利润

                                                                                                                      单位: 元

                     项目                                     本期                                     上期

调整前上期末未分配利润                                           6,242,284,506.09                          7,115,305,531.90

调整后期初未分配利润                                             6,242,284,506.09                          7,115,305,531.90

加:本期归属于母公司所有者的净利润                               1,021,475,057.49                             958,400,714.61

    应付普通股股利                                               1,121,801,980.80                          1,752,815,595.00

期末未分配利润                                                   6,141,957,582.78                          6,320,890,651.51

调整期初未分配利润明细:
1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响期初未分配利润 0.00 元。
2)、由于会计政策变更,影响期初未分配利润 0.00 元。
3)、由于重大会计差错更正,影响期初未分配利润 0.00 元。
4)、由于同一控制导致的合并范围变更,影响期初未分配利润 0.00 元。
5)、其他调整合计影响期初未分配利润 0.00 元。


32、营业收入和营业成本

                                                                                                                      单位: 元

                                       本期发生额                                             上期发生额
           项目
                               收入                    成本                          收入                      成本

主营业务                     3,535,003,699.66        1,742,812,816.14               3,470,303,146.39       1,797,479,785.57

其他业务                       161,121,500.45            6,484,680.74                166,747,374.69            10,775,764.11

合计                         3,696,125,200.11        1,749,297,496.88               3,637,050,521.08       1,808,255,549.68


33、营业税金及附加

                                                                                                                      单位: 元

                  项目                              本期发生额                                    上期发生额

消费税                                                          219,539,760.78                                134,641,165.53

营业税                                                               1,318,989.35                               4,486,365.07

城市维护建设税                                                   28,066,805.59                                 30,551,949.90

教育费附加                                                       12,157,433.61                                 13,093,614.04

地方教育费附加                                                       7,863,166.07                               8,677,091.31




                                                                                                                             90
                                          泸州老窖股份有限公司 2015 年半年度报告全文


合计                           268,946,155.40                         191,450,185.85


34、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                   92,926,578.72                        86,980,363.00

宣传广告费                     211,818,461.27                           35,910,687.53

职工薪酬                           15,422,103.59                        16,871,070.59

配售酒费用                         19,426,890.88                        12,496,417.70

促销费                             11,169,403.18                        12,301,454.10

差旅费                              4,718,218.55                         4,799,432.99

业务招待费                          3,627,753.17                         5,511,488.74

办公费                              1,344,360.84                         2,462,541.64

咨询中介费                          9,962,550.55                         5,401,169.07

展览费                               717,910.60                          3,737,454.63

其他                               27,572,034.30                        17,357,229.13

合计                           398,706,265.65                         203,829,309.12


35、管理费用

                                                                            单位: 元

               项目   本期发生额                           上期发生额

职工薪酬                           50,467,165.77                        47,889,824.54

折旧费                             65,124,133.37                        60,739,811.59

技术开发费                          7,384,731.36                        11,199,486.87

税费                                8,655,465.35                         7,547,251.92

资产管理费和服务费                  8,332,837.25                         3,620,352.20

车辆费用                            4,435,710.84                         4,571,773.32

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

保险费                              9,296,209.79                        14,517,387.45

业务招待费                           636,871.79                          1,282,688.88

审计、中介费                        1,552,541.72                         1,217,177.40

修理费                              4,859,176.25                         1,048,895.72

差旅费                              1,977,212.63                         1,644,585.65

信息网络费                          2,673,627.62                         8,632,976.52


                                                                                   91
                                                                       泸州老窖股份有限公司 2015 年半年度报告全文


其他                                                          32,816,118.42                              40,928,268.63

合计                                                       202,342,018.85                            208,970,697.38


36、财务费用

                                                                                                             单位: 元

                    项目                         本期发生额                                上期发生额

利息支出                                                               52.00                               254,775.00

减:利息收入                                                  35,658,770.05                              50,947,112.22

汇兑净损失                                                       -116,110.03                               127,678.53

金融机构手续费                                                    275,056.67                               268,094.61

合计                                                          -35,499,771.41                            -50,296,564.08


37、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                                                      493,871.47                              1,011,490.22

合计                                                              493,871.47                              1,011,490.22


38、投资收益

                                                                                                             单位: 元

                     项目                            本期发生额                              上期发生额

权益法核算的长期股权投资收益                                     230,873,697.85                          32,002,422.94

可供出售金融资产在持有期间的投资收益                               1,646,906.65                           2,051,500.00

合计                                                             232,520,604.50                          34,053,922.94

其他说明:
   本期较上期增加 198,466,681.56 元,增幅 582.80%,主要系对华西证券股份有限公司的投资收益增加影响所致。
   本公司投资收益汇回无重大限制。


39、营业外收入

                                                                                                             单位: 元

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

政府补助                                     226,666.66                   8,221,302.21                     226,666.66

罚款收入                                   2,174,801.54                   1,634,592.57                    2,174,801.54



                                                                                                                    92
                                                                    泸州老窖股份有限公司 2015 年半年度报告全文


赔偿收入                                    739,839.90                  3,949,780.72                        739,839.90

其他收入                                       37,608.78                 697,668.95                          37,608.78

合计                                      3,178,916.88                 14,503,344.45                       3,178,916.88

计入当期损益的政府补助:
                                                                                                              单位: 元

           补助项目              本期发生金额                  上期发生金额               与资产相关/与收益相关

资源勘探电力信息等事务支
持中小企业发展和管理支出
                                            216,666.66                                  与资产相关
中小企业发展专项-1573 陈酿
服务工程

其他项目                                       10,000.00                8,221,302.21

合计                                        226,666.66                  8,221,302.21                 --

其他说明:
  本期较上期减少11,324,427.57元,减幅78.08%,主要系本报告期内政府补助减少影响所致。


40、营业外支出

                                                                                                              单位: 元

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

非流动资产处置损失合计                      161,899.42                   217,516.89                         161,899.42

其中:固定资产处置损失                      161,899.42                   217,516.89                         161,899.42

对外捐赠                                                                3,500,000.00

其他                                        108,853.32                       2,091.45                       108,853.32

合计                                        270,752.74                  3,719,608.34                        270,752.74

其他说明:
  本期较上期减少3,448,855.60元,减幅92.72%,主要系本报告期内对外捐赠减少影响所致。


41、所得税费用

(1)所得税费用表

                                                                                                              单位: 元

                    项目                          本期发生额                               上期发生额

当期所得税费用                                             172,395,102.84                             238,453,448.20

递延所得税费用                                              114,659,243.49                                71,089,932.75

合计                                                       287,054,346.33                             309,543,380.95




                                                                                                                     93
                                                                   泸州老窖股份有限公司 2015 年半年度报告全文


(2)会计利润与所得税费用调整过程

                                                                                                     单位: 元

                           项目                                             本期发生额

利润总额                                                                                     1,347,267,931.91

按法定/适用税率计算的所得税费用                                                                336,816,982.98

子公司适用不同税率的影响                                                                          -8,627,634.58

调整以前期间所得税的影响                                                                         16,995,149.05

非应税收入的影响                                                                                 -58,130,151.14

所得税费用                                                                                     287,054,346.33

其他说明
   子公司适用不同税率的影响是指本公司之控股子公司泸州品创科技有限公司和泸州老窖国际发展(香港)有限公司分别
按15%和16.5%的税率计缴企业所得税影响。


42、其他综合收益

详见附注附注五、29。


43、现金流量表项目

(1)收到的其他与经营活动有关的现金

                                                                                                     单位: 元

                 项目                          本期发生额                           上期发生额

涉及合同纠纷的储蓄存款收回现金                           100,000,000.00

品牌使用费收入                                              66,126,610.30                        83,414,157.48

与收益相关的政府补助                                          200,000.00                          2,009,180.00

租赁收入                                                     1,284,302.43                           590,019.60

索赔和罚款收入                                               1,637,224.08                         3,833,747.75

奖励收入                                                                                             25,600.00

其他                                                        39,217,608.63                        64,550,135.24

合计                                                     208,465,745.44                        154,422,840.07

收到的其他与经营活动有关的现金说明:


(2)支付的其他与经营活动有关的现金

                                                                                                     单位: 元

                 项目                          本期发生额                           上期发生额




                                                                                                             94
                                                               泸州老窖股份有限公司 2015 年半年度报告全文


宣传广告费                                            165,354,932.40                         33,647,816.59

技术开发费                                              7,258,871.11                         16,566,297.87

促销及展览费                                           11,887,313.78                          6,060,035.99

业务招待费和接待费                                      4,264,624.96                          2,838,625.96

管理费和服务费                                         11,834,772.66                          6,270,510.37

差旅费                                                  6,695,431.18                          4,826,551.54

办公费及会费                                            3,766,234.56                          5,373,328.85

咨询费                                                 13,901,357.70                          5,337,990.45

车辆使用费                                              4,858,923.92                          3,926,518.85

捐赠支出                                                                                      4,500,000.00

劳务及保险费                                           19,478,357.54                         41,875,786.58

信息网络费                                              2,673,627.62                          1,557,951.91

质量管理费                                              3,868,277.69                          1,527,014.50

运输及仓储费                                           89,771,410.18                         17,292,107.21

其他                                                  194,259,671.80                        271,624,098.05

合计                                                  539,873,807.10                        423,224,634.72

支付的其他与经营活动有关的现金说明:


44、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                                             1,060,213,585.58                       1,009,124,131.01

加:资产减值准备                                          493,871.47                          1,011,490.22

固定资产折旧、油气资产折耗、生产性生
                                                       78,191,843.43                         72,675,964.83
物资产折旧

无形资产摊销                                            4,130,715.27                          4,130,216.69

长期待摊费用摊销                                           88,401.43                           175,287.61

处置固定资产、无形资产和其他长期资产
                                                         161,899.42                            217,516.89
的损失(收益以“-”号填列)

财务费用(收益以“-”号填列)                        -35,499,771.41                        -50,296,564.08

投资损失(收益以“-”号填列)                     -232,520,604.50                          -34,053,922.94

递延所得税资产减少(增加以“-”号填列)               -14,458,540.89                       -71,089,932.75



                                                                                                        95
                                                                         泸州老窖股份有限公司 2015 年半年度报告全文


递延所得税负债增加(减少以“-”号填列)                        100,200,702.60

存货的减少(增加以“-”号填列)                               -65,406,052.05                         215,563,995.58

经营性应收项目的减少(增加以“-”号填
                                                              -1,254,299,385.14                       725,735,855.38
列)

经营性应付项目的增加(减少以“-”号填
                                                                -875,375,104.73                       -696,549,266.69
列)

经营活动产生的现金流量净额                                   -1,234,078,439.52                      1,176,644,771.75

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                                               3,438,596,416.42                       6,448,579,978.77

减:现金的期初余额                                           4,709,607,474.33                       5,349,434,667.26

现金及现金等价物净增加额                                     -1,271,011,057.91                      1,099,145,311.51


(2)现金和现金等价物的构成

                                                                                                           单位: 元

                     项目                           期末余额                               期初余额

一、现金                                                     3,438,596,416.42                       4,709,607,474.33

其中:库存现金                                                      13,804.91                                6,835.37

       可随时用于支付的银行存款                              3,438,582,611.51                       4,687,690,638.96

三、期末现金及现金等价物余额                                 3,438,596,416.42                       4,709,607,474.33


45、外币货币性项目

(1)外币货币性项目

                                                                                                           单位: 元

              项目                  期末外币余额                    折算汇率               期末折算人民币余额

       港币                                26,371,670.68 0.78861                                       20,796,963.21

       港币                                 4,293,258.60 0.78861                                         3,385,706.66

预付款项

其中:港币                                  1,481,428.02 0.78861                                         1,168,268.95

其他应收款

其中:港币                                  2,170,165.10 0.78861                                         1,711,413.90

应付账款

其中:港币                                  1,243,417.03 0.78861                                          980,571.10



                                                                                                                   96
                                                                      泸州老窖股份有限公司 2015 年半年度报告全文


其他应付款

其中:港币                                12,195,403.04 0.78861                                       9,617,416.79


(2)境外经营实体说明,包括对于重要的境外经营实体,应披露其境外主要经营地、记账本位币及选择
依据,记账本位币发生变化的还应披露原因。

√ 适用 □ 不适用

境外经营实体                                     境外主要经营地            记账本位币         记账本位币选择依据
泸州老窖国际发展(香港)有限公司                      香港                    港币            选用注册地货币单位




八、合并范围的变更

1、非同一控制下企业合并

(1)本期发生的非同一控制下企业合并

                                                                                                         单位: 元

                                                                                           购买日至期 购买日至期
 被购买方名 股权取得时 股权取得成 股权取得比 股权取得方                       购买日的确
                                                                  购买日                   末被购买方 末被购买方
     称             点      本           例           式                        定依据
                                                                                            的收入     的净利润

其他说明:
    本期未发生非同一控制下的企业合并。


2、同一控制下企业合并

(1)本期发生的同一控制下企业合并

其他说明:
    本期未发生同一控制下的企业合并。


3、反向购买

交易基本信息、交易构成反向购买的依据、上市公司保留的资产、负债是否构成业务及其依据、合并成本的确定、按照权益
性交易处理时调整权益的金额及其计算:
    本期无反向购买情况。


4、处置子公司

是否存在单次处置对子公司投资即丧失控制权的情形
□ 是 √ 否
是否存在通过多次交易分步处置对子公司投资且在本期丧失控制权的情形



                                                                                                                   97
                                                                  泸州老窖股份有限公司 2015 年半年度报告全文


□ 是 √ 否


5、其他原因的合并范围变动

说明其他原因导致的合并范围变动(如,新设子公司、清算子公司等)及其相关情况:
    本期合并范围无变动


九、在其他主体中的权益

1、在子公司中的权益

(1)企业集团的构成


                                                                         持股比例
   子公司名称      主要经营地       注册地       业务性质                                        取得方式
                                                                  直接              间接

泸州老窖酿酒有
                 泸州市         泸州市       酿酒                   100.00%           100.00% 投资设立
限责任公司

泸州老窖博大酿
                 泸州市         泸州市       酿酒                   100.00%           100.00% 投资设立
酒有限公司

泸州老窖股份有
                 泸州市         泸州市       白酒销售               100.00%           100.00% 投资设立
限公司销售公司

泸州老窖定制酒
                 泸州市         泸州市       白酒销售               100.00%           100.00% 投资设立
类营销有限公司

泸州鼎力酒业有
                 泸州市         泸州市       白酒销售               100.00%           100.00% 投资设立
限公司

泸州鼎益酒业销
                 泸州市         泸州市       白酒销售               100.00%           100.00% 投资设立
售有限公司

泸州鼎昊酒业销
                 泸州市         泸州市       白酒销售               100.00%           100.00% 投资设立
售有限公司

泸州老窖进出口
                 泸州市         泸州市       进出口白酒贸易         100.00%           100.00% 投资设立
贸易有限公司

泸州老窖博大酒
                 泸州市         泸州市       白酒销售                75.00%            75.00% 投资设立
业营销有限公司

泸州老窖贵宾服                               商务服务、酒类
                 泸州市         泸州市                               95.00%            95.00% 投资设立
务有限公司                                   销售

泸州老窖博盛恒
祥酒类销售有限 泸州市           泸州市       白酒销售                75.00%            75.00% 投资设立
公司

泸州老窖永盛酒
                 泸州市         泸州市       白酒销售               100.00%           100.00% 投资设立
业销售有限公司



                                                                                                            98
                                                                                     泸州老窖股份有限公司 2015 年半年度报告全文


泸州老窖国窖文
                                                          白酒销售、旅游
化旅行社有限责 泸州市                  泸州市                                          100.00%            100.00% 投资设立
                                                          业
任公司

泸州品创科技有
                    泸州市             泸州市             技术研发                      95.00%             95.00% 投资设立
限公司

泸州老窖国际发
展(香港)有限 香港                    香港               酒类销售                      55.00%             55.00% 投资设立
公司

泸州老窖电子商
                    泸州市             泸州市             白酒销售                      83.33%             83.33% 投资设立
务股份有限公司


(2)重要的非全资子公司

                                                                                                                                单位: 元

                                                        本期归属于少数股东的 本期向少数股东宣告分
       子公司名称              少数股东持股比例                                                                期末少数股东权益余额
                                                                 损益                    派的股利

泸州老窖博大酒业营销
                                               25.00%             35,309,110.96                35,729,904.17              57,507,447.16
有限公司(合并)

泸州品创科技有限公司                            5.00%              3,429,429.90                 3,429,429.90               4,870,444.95

泸州老窖国际发展(香
                                               45.00%                   59,593.86               1,154,867.22               6,199,071.13
港)有限公司

泸州老窖电子商务股份
                                               16.67%              1,665,344.63