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泸州老窖(000568)公告正文

泸州老窖:2016年半年度报告

公告日期:2016-08-31

                    泸州老窖股份有限公司 2016 年半年度报告全文




泸州老窖股份有限公司

  2016 年半年度报告




    2016 年 08 月




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                                           泸州老窖股份有限公司 2016 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及会计机构负责人(会计主管人员)

谢红声明: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 2016 年经营目标、财务预算及半年完成情况,并不

代表公司对 2016 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。




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                                                                                          泸州老窖股份有限公司 2016 年半年度报告全文




                                                                    目录




2016 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 .............................................................................................................................. 18

第六节 股份变动及股东情况 .......................................................................................................... 24

第七节 优先股相关情况 .................................................................................................................. 27

第八节 董事、监事、高级管理人员情况 ...................................................................................... 28

第九节 财务报告 .............................................................................................................................. 29

第十节 备查文件目录 .................................................................................................................... 114




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                                                       泸州老窖股份有限公司 2016 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




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                                                                         泸州老窖股份有限公司 2016 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                                 王洪波                                   王川

                                     四川省泸州市南光路泸州老窖营销网络 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                                 指挥中心

电话                                 (0830)2398826                            (0830)2398826

传真                                 (0830)2398864                            (0830)2398864

电子信箱                             dsb@lzlj.com                             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 2015 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 2015 年年报。



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                                                                  泸州老窖股份有限公司 2016 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 2015 年年报。




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                                                                     泸州老窖股份有限公司 2016 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

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

                                                            调整前               调整后                调整后

营业收入(元)                        4,269,518,789.20    3,696,125,200.11    3,696,125,200.11              15.51%

归属于上市公司股东的净利润(元)      1,112,415,943.72    1,021,475,057.49    1,020,947,753.20                  8.96%

归属于上市公司股东的扣除非经常性损
                                      1,105,649,415.38    1,019,854,372.74    1,019,327,068.45                  8.47%
益的净利润(元)

经营活动产生的现金流量净额(元)      1,561,773,336.64   -1,234,078,439.52   -1,233,297,892.61             226.63%

基本每股收益(元/股)                          0.7933                0.728                0.728                 8.97%

稀释每股收益(元/股)                          0.7933                0.728                0.728                 8.97%

加权平均净资产收益率                           10.30%                9.84%                9.83%                 0.47%

                                                                                                  本报告期末比上年
                                                                      上年度末
                                       本报告期末                                                     度末增减

                                                            调整前               调整后                调整后

总资产(元)                         13,323,160,280.61   13,181,673,694.79   13,204,397,402.89                  0.90%

归属于上市公司股东的净资产(元)     10,208,809,987.07   10,276,158,778.85   10,272,688,921.43              -0.62%

注:年初余额及上期发生额较去年公告数有所调整,主要系2016年收购老窖集团之控股子公司泸州红高粱现代农业开发有限
公司而进行追溯调整影响所致。


二、境内外会计准则下会计数据差异

1、同时按照国际会计准则与按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。




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                                                                    泸州老窖股份有限公司 2016 年半年度报告全文


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)                   -531,444.65

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
                                                                      9,280,625.97 详见“附注五、37”
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                                     654,236.03 详见“附注五、37 和 38”

减:所得税影响额                                                      2,350,854.34

    少数股东权益影响额(税后)                                           286,034.67

合计                                                                  6,766,528.34                --

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。




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                                                                        泸州老窖股份有限公司 2016 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。
    2016年上半年,公司紧紧围绕竞争性市场策略,规范内部管理,坚守质量底线,优化营销体系,实现了业绩持续增长。
主要措施如下:
    1.规范内部管理,提升运营效率
    集中开展了优化考核体系、授权体系、财务风控体系,信息化顶层设计等方面的工作。在考核体系上启动了员工专业级
和行政级“双通道”职业晋升机制和分层激励机制的建设工作;在授权体系上完成并发布了公司管理授权手册文件;在财务风
控上完善了覆盖公司各板块的财务风险预警及控制机制;在信息化建设上深入实施信息化顶层设计工程。通过以上措施,员
工积极性、责任感和创造性增强,公司管理效率进一步提高,风险控制得到加强。
    2.坚守质量底线,发展纯粮酿造
    公司利用RFID和二维码技术建立了产品溯源系统,严格实行生产单位、驻点质量监管队伍和质量部三级质量监管模式,
所有产品均委托“国家酒类及加工食品监督检验中心”进行质量检测,质量管理与生产管理水平进一步提高。
    为优化产能结构,储备发展后劲,公司启动了酿造工程技改项目,项目完成后,将形成年产优质基酒10万吨的现代化产
业基地。
   3.坚持竞争导向,狠抓市场营销
    在销售组织体系上,根据竞争型市场的特点,加快构建“四总三线一中心”营销组织体系,努力实现营销管理由“垂直型”
向“蜂窝状扁平化”方向转变,启动了北京、上海、广州等全国7大营销服务中心设立工作,大力推动行政、人资、财务、企
划、市场监管、KA等后勤服务职能前移。
    在品牌策略上,坚持国窖1573、泸州老窖“双品牌”的定位,加快构建 “3线5大超级单品” 品牌体系,即:由国窖1573、
窖龄酒和泸州老窖(特曲、头曲和二曲)的3大产品线和由国窖1573、窖龄酒、特曲、头曲和二曲构成的5大超级单品。结合
品牌体系构建,深入进行品牌清理,坚决实施品牌瘦身,泸州老窖品牌形象和品牌价值得到提升。
    在价格策略上,通过价格物流治理、市场库存清理、终端动销促进和统一计划内外价格等举措,实施了中高端产品的市
场定位恢复与品牌提升工作,稳定了渠道利润,同时,对国窖1573实行按年份定价,成为行业内第一家出台年份酒标价的企
业,顺应了老酒价值回归的消费趋势,提升了国窖1573的品牌影响力。
    在市场布局上,实施“聚焦资源、分区推进”的策略,集中资源,重点打造全国多个核心市场,通过核心市场辐射,影响
带动周边市场。上半年,公司重点对9个省、市级市场进行了销售攻坚,取得预期成果,全国性市场布局更趋合理。
    在广宣策略上,积极实施高低搭配、线上线下整合。根据全国各市场区域情况以及重点核心市场打造,采取针对性的广
宣策略和费用投入方式;充分利用微博、微信和网络视频等新媒体,增强广宣工作的精准度和覆盖面;结合线下促销活动开
展精准宣传,加强与消费者的互动与联系,取得良好效果。
    加大对费用和政策执行的稽核力度,建立了常态化的促销费用和政策事前、事中、事后稽核机制,在7大重点区域开展
了专项市场稽核行动,推动了促销政策和费用落地。


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                      4,269,518,789.20       3,696,125,200.11                  15.51%



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                                                                      泸州老窖股份有限公司 2016 年半年度报告全文


营业成本                    1,740,459,925.61     1,749,297,496.88                  -0.51%

                                                                                            主要系为了促进销售,
                                                                                            本期加大了广告宣传的
销售费用                     594,942,505.35          398,706,265.65               49.22%
                                                                                            投放力度,宣传广告费
                                                                                            增加影响所致。

管理费用                     206,003,279.06          204,501,920.10                0.73%

财务费用                      -28,632,420.75         -35,532,533.80               19.42%

                                                                                            主要系本报告期内利润
所得税费用                   375,134,746.42          287,054,346.33               30.68%
                                                                                            增加影响所致。

研发投入                        8,032,756.56           7,384,731.36                8.78%

                                                                                            主要系本报告期内销售
经营活动产生的现金流
                            1,561,773,336.64     -1,233,297,892.61               226.63% 商品收到的货款增加影
量净额
                                                                                            响所致。

投资活动产生的现金流
                              -23,917,439.73         -22,516,299.60                -6.22%
量净额

                                                                                            主要系本报告期内利息
筹资活动产生的现金流                                                                        收入增加和支付少数股
                                6,179,395.78         -14,416,318.79              142.86%
量净额                                                                                      东股利减少共同影响所
                                                                                            致。

                                                                                            主要系报告期内经营活
现金及现金等价物净增
                            1,544,035,292.69     -1,270,230,511.00               221.56% 动现金流量净额增加影
加额
                                                                                            响所致。

                                                                                            主要系对华西证券的投
投资收益                      72,038,368.67          232,520,604.50               -69.02%
                                                                                            资收益减少影响所致。

                                                                                            主要系本报告期内政府
营业外收入                    14,074,895.68            4,427,215.26              217.92%
                                                                                            补助增加影响所致。

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
公司在2015年年度报告中披露了公司2016年度经营计划,完成情况如下表所示:
                                                                                                   单位:亿元
指标                          2016年上半年完成情况         2016年计划                 完成比例%
销售收入                      42.70                        80.17                      53.26
销售费用                      5.95                         17.44                      34.12
管理费用                      2.06                         4.88                       42.21



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                                                                                 泸州老窖股份有限公司 2016 年半年度报告全文


财务费用                           -0.29                             -0.42                       69.05
净利润                             11.52                             18.07                       63.75


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                4,138,096,181.46 1,714,837,201.59           58.56%               17.06%         -1.61%          7.86%

分产品

高档酒类            1,704,265,385.34   187,793,271.35           88.98%              194.65%        105.35%          4.79%

中档酒类            1,205,867,413.48   487,079,944.09           59.61%               17.80%         79.03%        -13.81%

低档酒类            1,227,963,382.64 1,039,963,986.15           15.31%              -36.47%        -24.60%        -13.33%

分地区

华北地区             999,490,268.53    342,822,980.49           65.70%                7.68%        -28.75%         17.54%

华中地区             595,774,424.78    136,231,644.00           77.13%               57.34%        -26.27%         25.92%

西南地区            1,838,405,954.67   797,672,572.18           56.61%                2.44%         -2.34%          2.12%

其他地区             704,425,533.48    438,110,004.92           37.81%               62.48%         68.42%         -2.19%


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

                         1,867,614,847.93                            1,916,412,299.59                              -2.55%

                                                        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

深圳新港丰发展公司                          项目开发                                                               33.00%

四川德阳金泰饭店                            酒店经营                                                                3.05%



                                                                                                                         11
                                                                             泸州老窖股份有限公司 2016 年半年度报告全文


                                         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)

四川中国白酒金三角品牌运营发展股份
                                         白酒销售                                                                    2.86%
有限公司

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

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            1,561,267, 69,651,081 长期股权 发起人股
股份有限 证券公司                               12.99%                12.99%
                          000.00           4                     4                840.46         .00 投资         份及收购
公司

国泰君安
                      12,719,156                                               209,512,77              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                                                     6.63              金融资产
有限公司

泸州市商
业银行股              10,000,000                                               51,120,000 2,387,287. 可供出售 发起人股
           商业银行                32,000,000    2.21% 32,000,000      2.27%
份有限公                     .00                                                      .00        67 金融资产 份及配股


                       1,144,907, 316,608,14             316,608,14            1,821,900, 72,038,368
合计                                             --                    --                                 --         --
                          156.76           1                     1                617.09         .67


(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
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

                                                                                                                          12
                                                                              泸州老窖股份有限公司 2016 年半年度报告全文


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                                                                                                          0

已累计投入募集资金总额                                                                                                4,088.55

报告期内变更用途的募集资金总额                                                                                            6,441.8

累计变更用途的募集资金总额                                                                                                6,441.8

累计变更用途的募集资金总额比例                                                                                         62.90%

                                              募集资金总体使用情况说明

本报告期内无募集资金支出。


(2)募集资金承诺项目情况

√ 适用 □ 不适用
                                                                                                                    单位:万元

                     是否已变                                               截至期末 项目达到                        项目可行
                                募集资金 调整后投                截至期末                         本报告期
承诺投资项目和超募    更项目                          本报告期              投资进度 预定可使                是否达到 性是否发
                                承诺投资 资总额                  累计投入                         实现的效
      资金投向       (含部分                          投入金额               (3)=     用状态日              预计效益 生重大变
                                  总额       (1)                 金额(2)                             益
                      变更)                                                  (2)/(1)      期                               化

承诺投资项目

中国酒城老酒镇第一
                     是         10,240.61 10,240.61          0 4,088.55      39.92%                       0是        是
期项目工程



                                                                                                                                13
                                                                                   泸州老窖股份有限公司 2016 年半年度报告全文


承诺投资项目小计           --         10,240.61 10,240.61          0 4,088.55       --         --           0    --        --

超募资金投向



合计                       --         10,240.61 10,240.61          0 4,088.55       --         --           0    --        --

未达到计划进度或预
计收益的情况和原因 中国酒城老酒镇第一期项目工程因市场环境发生巨大变化,调整了项目建设进度。
(分具体项目)

项目可行性发生重大 中国酒城老酒镇第一期项目工程可行性发生重大变化的情况参见公司于 2016 年 4 月 28 日发布的《关
变化的情况说明          于变更募集资金用途的公告》公告编号:2016-11(http://www.cninfo.com.cn/)

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 不适用
情况


(3)募集资金变更项目情况

√ 适用 □ 不适用
                                                                                                                       单位:万元

                          变更后项目                                                                                  变更后的项
                                                      截至期末实 截至期末投 项目达到预
变更后的项 对应的原承 拟投入募集 本报告期实                                                    本报告期实 是否达到预 目可行性是
                                                      际累计投入     资进度       定可使用状
     目        诺项目      资金总额 际投入金额                                                  现的效益   计效益     否发生重大
                                                        金额(2)     (3)=(2)/(1)     态日期
                                (1)                                                                                      变化



                                                                                                                                14
                                                                                     泸州老窖股份有限公司 2016 年半年度报告全文


             中国酒城老
藏酒洞库打                                                                         2018 年 03
             酒镇第一期     6,441.8               0           0        0.00%                               0否              否
造项目                                                                             月 31 日
             项目工程

合计             --         6,441.8               0           0       --               --                  0        --            --

                                      参见公司于 2016 年 4 月 28 日发布的《关于变更募集资金用途的公告》公告编号:
变更原因、决策程序及信息披露情况
                                      2016-11;2016 年 6 月 23 日发布的《2015 年度股东大会决议公告》公告编号:2016-25
说明(分具体项目)
                                      (http://www.cninfo.com.cn/)

未达到计划进度或预计收益的情况
                                      不适用
和原因(分具体项目)

变更后的项目可行性发生重大变化
                                      不适用
的情况说明


(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

                                                                                              《第七届董事会五次会议决议公告》公
中国酒城老酒镇第一期项目工程                2013 年 04 月 02 日                               告编
                                                                                              号:2013-02(http://www.cninfo.com.cn/)

                                                                                              《关于变更募集资金用途的公告》公告
藏酒洞库打造项目                            2016 年 04 月 28 日                               编号:2016-11
                                                                                              (http://www.cninfo.com.cn/)


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

                                       泸州老窖
泸州老窖                               系列酒生
                                                      30,000,000. 2,250,010,0 509,131,35 1,224,243,0 166,946,9 125,462,035.
酿酒有限     子公司       白酒生产     产销售、曲
                                                      00                   78.71             8.97       86.41       73.41              43
责任公司                               药生产销
                                       售

泸州老窖                               泸州老窖
股份有限                               系列定型       100,000,00 5,634,500,9 1,222,841,4 4,101,596,5 1,275,359 946,918,870.
             子公司       白酒销售
公司销售                               包装、白酒 0.00                     04.68            47.21       99.15     ,859.21              16
公司                                   销售




                                                                                                                                        15
                                                                              泸州老窖股份有限公司 2016 年半年度报告全文


5、非募集资金投资的重大项目情况

√ 适用 □ 不适用
                                                                                                               单位:万元

                                              截至报告期末
                               本报告期投入                                                   披露日期(如 披露索引(如
  项目名称     计划投资总额                   累计实际投入         项目进度    项目收益情况
                                   金额                                                           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        14,588.8         114.53       12,217.61            85.00% 建设中
                                                                                              26 日        编号:2011-6
项目工程
                                                                                                           (http://www.c
                                                                                                           ninfo.com.cn/)

合计                14,588.8         114.53       12,217.61           --            --                --         --


六、对 2016 年 1-9 月经营业绩的预计

预测年初至下一报告期期末的累计净利润可能为亏损或者与上年同期相比发生大幅度变动的警示及原因说明
□ 适用 √ 不适用


七、董事会、监事会对会计师事务所本报告期“非标准审计报告”的说明

□ 适用 √ 不适用


八、董事会对上年度“非标准审计报告”相关情况的说明

□ 适用 √ 不适用


九、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
2016年4月26日,第八届董事会七次会议审议通过了《2015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2016年6月22日经2015年度股东大会审议通过,并于2016年8月12日实施。


                                               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



                                                                                                                          16
                                                                   泸州老窖股份有限公司 2016 年半年度报告全文


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

2016 年 01 月 14 日 公司本部      实地调研        机构             长江养老保险       公司基本情况及规划

                                                                   国海证券、华泰证
2016 年 03 月 17 日 公司本部      实地调研        机构                                公司基本情况及规划
                                                                   券

                                                                   申万宏源、光大证
2016 年 03 月 25 日 公司本部      实地调研        机构             券、光大永明资产、行业及公司生产经营情况
                                                                   银河基金

                                                                   招商证券、方正证
2016 年 05 月 19 日 公司本部      实地调研        机构             券、国泰君安、南 行业发展及公司经营情况
                                                                   方证券等

                                                                   申万宏源、交银施
2016 年 06 月 23 日 公司本部      实地调研        机构             罗德、东方证券、 行业发展及公司经营情况
                                                                   中泰证券




                                                                                                           17
                                                                      泸州老窖股份有限公司 2016 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。公司
治理的实际状况与《公司法》和中国证监会相关规定的要求不存在重大差异。


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

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

                                           已完结 13   已完结 13 起诉讼
液态法白酒标签
                                           起,其余 11 中,公司胜诉 2
标识争议诉讼 24       188.77 否                                           不适用
                                           起尚在审    起,11 起原告撤

                                           理中。      诉。

劳动争议仲裁          329.81 否            仲裁中      仲裁中             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。




                                                                                                                    18
                                                                              泸州老窖股份有限公司 2016 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
    公司第八届董事会五次会议于2015年12月18日审议通过了《关于受让红高粱公司60%股权关联交易的议案》,公司全资
子公司泸州老窖酿酒有限责任公司受让控股股东泸州老窖集团有限责任公司所持全部泸州红高粱现代农业开发有限公司
60%股权,交易价格按评估价格794.214万元执行,2016年4月完成合同签订及款项支付,将其纳入2016年合并报表范围,该
合并不影响公司业务连续性、管理层稳定性,对公司财务状况和经营成果无重大影响。合并后,年初余额及上期发生额在本
报告进行了追溯调整。
    公告内容详见公司于2015年12月19日发布的《第八届董事会五次会议决议公告》,公告编号:2015-55。


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

泸州老 控股股 接受关 为本公 在四川                                        11,459.2                             2016 年 《201
                                             协议价    311.39     2.72%               否      现金    不适用
窖建筑 东的三 联人提 司工程 省建筑                                                4                            04 月 28 6 年日



                                                                                                                             19
                                                                            泸州老窖股份有限公司 2016 年半年度报告全文


安装工 级子公 供的劳 项目、技 工程计                                                                    日        常关
程有限 司           务       改项目 价定额                                                                        联交
公司                         及维修 及配套                                                                        易预
                             工程提 文件标                                                                        计公
                             供劳动 准的基                                                                        告》公
                             服务     础上下                                                                      告编
                                      浮 10%                                                                      号:
                                      进行结                                                                      2016-1
                                      算                                                                          0(http:
                                                                                                                  //www
                                                                                                                  .cninfo
                                                                                                                  .com.c
                                                                                                                  n/

                                      根据公
泸州老                                开招投
         控股股
窖智同              向关联            票价格、                                                          2016 年
         东的控              采购促
商贸股              人采购            市场同 招标价       24.8 46.65%     53.16 否        现金   不适用 04 月 28 同上
         股子公              销品
份有限              商品              类产品                                                            日
         司
公司                                  的采购
                                      价确定

合计                                       --    --     336.19   --     11,512.4     --     --     --        --        --

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 2016 年度关联交易预计金额为 11,762.4 万元,见《2016 年日常关联交易预计公告》
易进行总金额预计的,在报告期内
                                      公告编号:2016-10,报告期实际履行 336.19 万元,占预计总金额的 2.86%。
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
公司报告期不存在关联债权债务往来。



                                                                                                                            20
                                                                   泸州老窖股份有限公司 2016 年半年度报告全文


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
公司报告期不存在其他重大交易。




                                                                                                          21
                                                                   泸州老窖股份有限公司 2016 年半年度报告全文


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
公司报告期不存在公司或持股 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。


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。


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.子公司投资酿酒工程技改项目启动

                                                                                                          22
                                                                    泸州老窖股份有限公司 2016 年半年度报告全文


     基于泸州老窖股份有限公司的发展战略、“十三五”总体规划以及对白酒行业、企业自身实际情况的深入分析,公司拟以
子公司泸州老窖酿酒有限责任公司为主体,投资实施酿酒工程技改项目。该项目总投资741,428万元,其中固定资产投资
729,688万元,铺底流动资金11,740万元,所需资金由公司以自有资金并结合其他融资方式自筹解决。本项目分两期实施,项
目计划于2016年开工,一期工程预计完成时间为2020年12月;二期工程预计完成时间为2025年12月。本项目将对公司现有生
产布局、生产设备设施、配套功能实现全方位优化升级,提升公司现有固态白酒酿造能力,提高生产体系运营效率,降低生
产成本。详细情况参见公司公告:《关于子公司投资酿酒工程技改项目的公告》,公告编号:2016-12,公告时间:2016年4
月28日;《2015年度股东大会决议公告》,公告编号:2016-25,公告时间:2016年6月23日。(http://www.cninfo.com.cn/)
     3.非公开发行A股股票项目
     2016年5月16日,公司第八届董事会八次会议决议,拟非公开发行A股股票不超过13,723.6962万股,筹资30亿元用于投
资建设酿酒工程技改项目一期工程,该方案已经四川省国资委批准,尚需经股东大会审议并经中国证监会核准方可实施。详
细情况参见公司于2016年5月17日发布的《第八届董事会八次会议决议公告》,公告编号:2016-16,及其同日发布的《2016
年非公开发行A股股票预案》等相关系列公告。(http://www.cninfo.com.cn/)


十五、公司债相关情况

公司是否存在公开发行并在证券交易所上市,且在半年度报告批准报出日未到期或到期未能全额兑付的公司债券





                                                                                                            23
                                                                                泸州老窖股份有限公司 2016 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         480,515     0.03%                                                                  480,515     0.03%

3、其他内资持股            480,515     0.03%                                                                  480,515     0.03%

       境内自然人持股      480,515     0.03%                                                                  480,515     0.03%

                         1,401,771,                                                                          1,401,771
二、无限售条件股份                    99.97%                                                                             99.97%
                                961                                                                               ,961

                         1,401,771,                                                                          1,401,771
1、人民币普通股                       99.97%                                                                             99.97%
                                961                                                                               ,961

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

股份变动的原因
□ 适用 √ 不适用
股份变动的批准情况
□ 适用 √ 不适用
股份变动的过户情况
□ 适用 √ 不适用
股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响
□ 适用 √ 不适用
公司认为必要或证券监管机构要求披露的其他内容
□ 适用 √ 不适用
公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明
□ 适用 √ 不适用


二、公司股东数量及持股情况

                                                                                                                         单位:股

                                                             报告期末表决权恢复的优先股
报告期末普通股股东总数                              52,443                                                                      0
                                                             股东总数(如有)(参见注 8)

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

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


                                                                                                                                24
                                                                        泸州老窖股份有限公司 2016 年半年度报告全文


                                             持有的普 增减变动 售条件的 售条件的
                                             通股数量    情况   普通股数 普通股数         股份状态     数量
                                                                   量          量

泸州老窖集团                                 373,137,1                      373,137,16
               国有法人             26.61%
有限责任公司                                       69                               9

泸州市兴泸投
                                             331,971,1                      274,971,14
资集团有限公 国有法人               23.67%                                               质押         165,980,000
                                                   42                               2


泸州市国有资
                                             56,200,25
产监督管理委 国有法人                4.01%                                  56,200,250
                                                    0
员会

中国证券金融                                 35,810,70
               国有法人              2.55%                                  35,810,706
股份有限公司                                        6

中央汇金资产
                                             20,937,50
管理有限责任 国有法人                1.49%                                  20,937,500
                                                    0
公司

中国建设银行
股份有限公司
-易方达新丝                                 17,300,00
               其他                  1.23%                                  17,300,000
路灵活配置混                                        0
合型证券投资
基金

全国社保基金                                 14,383,49
               其他                  1.03%                                  14,383,491
一零二组合                                          1

全国社保基金                                 14,005,56
               其他                  1.00%                                  14,005,565
一一二组合                                          5

华泰证券股份                                 12,185,64
               境内非国有法人        0.87%                                  12,185,640
有限公司                                            0

光大证券股份                                 10,000,00
               境内非国有法人        0.71%                                  10,000,000
有限公司                                            0

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
                                督管理委员会下辖国有独资公司,两家公司于 2015 年 12 月 31 日签署一致行动人协议,
上述股东关联关系或一致行动的 详细情况参见公司 2016 年 1 月 5 日、6 日公告,《关于股东签署一致行动协议的公告》
说明                            公告编号:2016-1《关于股东签署一致行动协议的补充公告》公告编号:2016-2
                                (http://www.cninfo.com.cn/)。2、除此之外,其余股东之间是否存在关联关系或是否属
                                于一致行动人未知。

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



                                                                                                               25
                                                                      泸州老窖股份有限公司 2016 年半年度报告全文


                                                                                            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                                             373,137,169 人民币普通股          373,137,169

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

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

中国证券金融股份有限公司                                              35,810,706 人民币普通股           35,810,706

中央汇金资产管理有限责任公司                                          20,937,500 人民币普通股           20,937,500

中国建设银行股份有限公司-易
方达新丝路灵活配置混合型证券                                          17,300,000 人民币普通股           17,300,000
投资基金

全国社保基金一零二组合                                                14,383,491 人民币普通股           14,383,491

全国社保基金一一二组合                                                14,005,565 人民币普通股           14,005,565

华泰证券股份有限公司                                                  12,185,640 人民币普通股           12,185,640

光大证券股份有限公司                                                  10,000,000 人民币普通股           10,000,000

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
□ 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
在公司所知的范围内,没有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。




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                                            泸州老窖股份有限公司 2016 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。




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                                                                   泸州老窖股份有限公司 2016 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
公司董事、监事和高级管理人员在报告期持股情况没有发生变动,具体可参见 2015 年年报。


二、公司董事、监事、高级管理人员变动情况

□ 适用 √ 不适用
公司董事、监事和高级管理人员在报告期没有发生变动,具体可参见 2015 年年报。




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                                                               泸州老窖股份有限公司 2016 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
                                      2016 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                                      5,090,446,574.76                         3,546,111,282.07

     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                                      1,680,014,274.62                         2,268,110,161.56

     应收账款                                          6,177,343.68                           12,226,328.76

     预付款项                                        52,549,185.82                            94,997,045.20

     应收保费

     应收分保账款

     应收分保合同准备金

     应收利息                                          7,763,300.00                           11,619,900.00

     应收股利                                        31,371,206.15

     其他应收款                                     231,774,781.96                           220,267,542.83

     买入返售金融资产

     存货                                          2,440,451,426.20                         2,859,998,734.39



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                                                泸州老窖股份有限公司 2016 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                     166,159,849.83                         371,860,435.74

流动资产合计                        9,706,707,943.02                      9,385,191,430.55

非流动资产:

    发放贷款及垫款

    可供出售金融资产                 306,347,007.47                         378,279,459.14

    持有至到期投资

    长期应收款

    长期股权投资                    1,561,267,840.46                      1,522,910,942.42

    投资性房地产

    固定资产                        1,114,431,610.85                      1,121,449,723.26

    在建工程                         128,645,642.47                         182,954,414.80

    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                         239,426,427.63                         243,576,008.96

    开发支出

    商誉

    长期待摊费用

    递延所得税资产                   264,556,613.07                         368,258,228.12

    其他非流动资产                      1,777,195.64                          1,777,195.64

非流动资产合计                      3,616,452,337.59                      3,819,205,972.34

资产总计                           13,323,160,280.61                     13,204,397,402.89

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




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                                         泸州老窖股份有限公司 2016 年半年度报告全文


    应付账款                  442,925,566.14                         326,176,558.16

    预收款项                  662,460,155.52                       1,598,402,168.78

    卖出回购金融资产款

    应付手续费及佣金

    应付职工薪酬               68,309,430.16                          86,016,812.40

    应交税费                  197,599,440.48                         286,300,866.96

    应付利息

    应付股利                 1,121,801,980.80                         36,202,505.07

    其他应付款                399,664,070.96                         397,033,053.68

    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                 2,892,760,644.06                      2,730,131,965.05

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              473,057.61                            473,057.61

    专项应付款

    预计负债

    递延收益                   33,663,044.53                          39,481,850.50

    递延所得税负债             54,460,254.12                          72,449,617.04

    其他非流动负债

非流动负债合计                 88,596,356.26                         112,404,525.15

负债合计                     2,981,357,000.32                      2,842,536,490.20

所有者权益:

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

    其他权益工具



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                                                                  泸州老窖股份有限公司 2016 年半年度报告全文


      其中:优先股

               永续债

    资本公积                                           651,340,124.27                           650,136,342.34

    减:库存股

    其他综合收益                                       170,418,031.41                           226,114,710.62

    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                                        6,582,546,879.39                         6,591,932,916.47

归属于母公司所有者权益合计                        10,208,809,987.07                        10,272,688,921.43

    少数股东权益                                       132,993,293.22                            89,171,991.26

所有者权益合计                                    10,341,803,280.29                        10,361,860,912.69

负债和所有者权益总计                              13,323,160,280.61                        13,204,397,402.89


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:谢红


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                                          2,733,798,434.54                         2,100,085,510.42

    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                                                14,006.69                               287,123.57

    预付款项                                               334,168.53                                    76.45

    应收利息                                              6,705,600.00                             7,871,700.00

    应收股利                                            31,371,206.15

    其他应收款                                        4,857,963,865.54                         5,366,437,841.33

    存货                                                  1,270,749.59                               24,871.32

    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                                        37,909,642.31                            18,110,790.95

流动资产合计                                          7,669,367,673.35                         7,492,817,914.04


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                                                泸州老窖股份有限公司 2016 年半年度报告全文


非流动资产:

    可供出售金融资产                 306,322,007.47                         378,279,459.14

    持有至到期投资

    长期应收款

    长期股权投资                    2,040,544,260.85                      2,002,187,362.81

    投资性房地产

    固定资产                         768,273,219.56                         753,076,699.65

    在建工程                         125,904,379.70                         180,421,340.92

    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                         231,393,390.73                         235,397,501.46

    开发支出

    商誉

    长期待摊费用

    递延所得税资产                    73,067,262.67                          73,067,262.67

    其他非流动资产                      1,765,370.00                          1,765,370.00

非流动资产合计                      3,547,269,890.98                      3,624,194,996.65

资产总计                           11,216,637,564.33                     11,117,012,910.69

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                            2,799,494.62                          2,366,512.62

    预收款项                            3,084,421.35                          3,090,908.64

    应付职工薪酬                      34,418,494.52                          46,570,685.75

    应交税费                            1,171,434.81                          4,412,402.75

    应付利息

    应付股利                        1,121,801,980.80

    其他应付款                       701,396,094.27                         548,642,342.44

    划分为持有待售的负债




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                                                   泸州老窖股份有限公司 2016 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                         1,864,671,920.37                            605,082,852.20

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                        473,057.61                              473,057.61

    专项应付款

    预计负债

    递延收益                              20,748,465.30                           25,610,416.69

    递延所得税负债                        54,460,254.12                           72,449,617.04

    其他非流动负债

非流动负债合计                            75,681,777.03                           98,533,091.34

负债合计                             1,940,353,697.40                            703,615,943.54

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                          653,218,046.57                             652,014,264.64

    减:库存股

    其他综合收益                      170,365,970.87                             226,644,324.10

    专项储备

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

    未分配利润                       5,648,194,897.49                        6,730,233,426.41

所有者权益合计                       9,276,283,866.93                       10,413,396,967.15

负债和所有者权益总计                11,216,637,564.33                       11,117,012,910.69


3、合并利润表

                                                                                       单位:元

                 项目        本期发生额                             上期发生额



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                                                     泸州老窖股份有限公司 2016 年半年度报告全文


一、营业总收入                           4,269,518,789.20                      3,696,125,200.11

    其中:营业收入                       4,269,518,789.20                      3,696,125,200.11

             利息收入

             已赚保费

             手续费及佣金收入

二、营业总成本                           2,823,557,366.20                      2,586,413,175.70

    其中:营业成本                       1,740,459,925.61                      1,749,297,496.88

             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               310,197,547.44                         268,946,155.40

             销售费用                     594,942,505.35                         398,706,265.65

             管理费用                     206,003,279.06                         204,501,920.10

             财务费用                      -28,632,420.75                        -35,532,533.80

             资产减值损失                     586,529.49                            493,871.47

    加:公允价值变动收益(损失以
“-”号填列)

         投资收益(损失以“-”号填
                                           72,038,368.67                         232,520,604.50
列)

         其中:对联营企业和合营企业
                                           69,651,081.00                         230,873,697.85
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)       1,517,999,791.67                      1,342,232,628.91

    加:营业外收入                         14,074,895.68                           4,427,215.26

         其中:非流动资产处置利得

    减:营业外支出                           4,671,478.33                           270,752.74

         其中:非流动资产处置损失             531,444.65                            161,899.42

四、利润总额(亏损总额以“-”号填列)   1,527,403,209.02                      1,346,389,091.43

    减:所得税费用                        375,134,746.42                         287,054,346.33

五、净利润(净亏损以“-”号填列)       1,152,268,462.60                      1,059,334,745.10

    归属于母公司所有者的净利润           1,112,415,943.72                      1,020,947,753.20


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                                                                     泸州老窖股份有限公司 2016 年半年度报告全文


    少数股东损益                                           39,852,518.88                          38,386,991.90

六、其他综合收益的税后净额                                -55,220,764.10                         309,534,848.12

  归属母公司所有者的其他综合收益
                                                          -55,696,679.21                         310,080,250.11
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
                                                          -55,696,679.21                         310,080,250.11
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                           -2,310,264.48                            605,377.23
享有的份额

             2.可供出售金融资产公允价
                                                          -53,968,088.75                         310,141,475.31
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                          581,674.02                             -666,602.43

             6.其他

  归属于少数股东的其他综合收益的
                                                             475,915.11                             -545,401.99
税后净额

七、综合收益总额                                        1,097,047,698.50                       1,368,869,593.22

    归属于母公司所有者的综合收益
                                                        1,056,719,264.51                       1,331,028,003.31
总额

    归属于少数股东的综合收益总额                           40,328,433.99                          37,841,589.91

八、每股收益:

    (一)基本每股收益                                             0.7933                                0.728

    (二)稀释每股收益                                             0.7933                                0.728

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:-476,670.22 元,上期被合并方实现的净利润为:
-878,840.48 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:谢红




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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                                       789,935,612.86                          827,965,124.20

    减:营业成本                                   679,433,380.00                          630,723,248.84

         营业税金及附加                              1,271,243.67                            5,555,258.75

         销售费用

         管理费用                                  165,931,760.02                          166,099,009.66

         财务费用                                  -19,536,105.52                          -25,885,403.18

         资产减值损失                                 503,731.86                              297,402.82

    加:公允价值变动收益(损失以
“-”号填列)

         投资收益(损失以“-”号填
                                                    72,038,368.67                          944,823,647.68
列)

         其中:对联营企业和合营企
                                                    69,651,081.00                          230,873,697.85
业的投资收益

二、营业利润(亏损以“-”号填列)                  34,383,640.80                          995,999,254.99

    加:营业外收入                                   9,756,874.29                            1,224,433.91

         其中:非流动资产处置利得

    减:营业外支出                                   4,122,850.29                             161,899.42

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

三、利润总额(亏损总额以“-”号填
                                                    40,017,664.80                          997,061,789.48
列)

    减:所得税费用                                    254,212.92                            18,052,991.49

四、净利润(净亏损以“-”号填列)                  39,763,451.88                          979,008,797.99

五、其他综合收益的税后净额                         -56,278,353.23                          310,746,852.54

    (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
                                                   -56,278,353.23                          310,746,852.54
他综合收益

             1.权益法下在被投资单位                 -2,310,264.48                             605,377.23


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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
                                                 -53,968,088.75                          310,141,475.31
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                                 -16,514,901.35                      1,289,755,650.53

七、每股收益:

     (一)基本每股收益                                 0.0280                                  0.6980

     (二)稀释每股收益                                 0.0280                                  0.6980


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            4,653,539,842.12                        1,693,798,001.20

     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                                 226,411.20                              262,882.77

     收到其他与经营活动有关的现金                47,071,242.42                           215,850,961.26

经营活动现金流入小计                         4,700,837,495.74                        1,909,911,845.23


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     购买商品、接受劳务支付的现金   1,386,536,265.02                      1,909,887,028.84

     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
                                     153,701,727.76                         113,643,297.57


     支付的各项税费                  954,550,384.52                         579,563,221.18

     支付其他与经营活动有关的现金    644,275,781.80                         540,116,190.25

经营活动现金流出小计                3,139,064,159.10                      3,143,209,737.84

经营活动产生的现金流量净额          1,561,773,336.64                     -1,233,297,892.61

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

     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
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

     购建固定资产、无形资产和其他
                                      15,200,299.73                          24,116,299.60
长期资产支付的现金

     投资支付的现金                     8,717,140.00

     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                  23,917,439.73                          24,116,299.60

投资活动产生的现金流量净额            -23,917,439.73                        -22,516,299.60

三、筹资活动产生的现金流量:

     吸收投资收到的现金                 4,250,000.00

     其中:子公司吸收少数股东投资
收到的现金

     取得借款收到的现金


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     发行债券收到的现金

     收到其他与筹资活动有关的现金                 38,131,900.85                           29,688,937.89

筹资活动现金流入小计                              42,381,900.85                           29,688,937.89

     偿还债务支付的现金

     分配股利、利润或偿付利息支付
                                                  36,202,505.07                           44,105,256.68
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                              36,202,505.07                           44,105,256.68

筹资活动产生的现金流量净额                         6,179,395.78                          -14,416,318.79

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                 1,544,035,292.69                       -1,270,230,511.00

     加:期初现金及现金等价物余额            3,546,111,282.07                        4,717,613,419.98

六、期末现金及现金等价物余额                 5,090,146,574.76                        3,447,382,908.98


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                899,715,820.03                          964,931,268.74

     收到的税费返还

     收到其他与经营活动有关的现金                799,653,649.01                          186,729,797.59

经营活动现金流入小计                         1,699,369,469.04                        1,151,661,066.33

     购买商品、接受劳务支付的现金                796,561,212.26                          741,655,084.16

     支付给职工以及为职工支付的现
                                                 138,354,822.95                          107,565,537.88


     支付的各项税费                               47,950,733.31                           42,262,126.38

     支付其他与经营活动有关的现金                 90,359,626.46                      1,905,385,816.72

经营活动现金流出小计                         1,073,226,394.98                        2,796,868,565.14

经营活动产生的现金流量净额                       626,143,074.06                     -1,645,207,498.81

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


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                                               泸州老窖股份有限公司 2016 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
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

    购建固定资产、无形资产和其他
                                     12,722,521.43                          22,057,911.22
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                 12,722,521.43                          22,057,911.22

投资活动产生的现金流量净额           -12,722,521.43                        -19,047,690.22

三、筹资活动产生的现金流量:

    吸收投资收到的现金

    取得借款收到的现金

    发行债券收到的现金

    收到其他与筹资活动有关的现金     20,292,371.49                          29,688,926.65

筹资活动现金流入小计                 20,292,371.49                          29,688,926.65

    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           20,292,371.49                          29,688,926.65

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        633,712,924.12                      -1,634,566,262.38

    加:期初现金及现金等价物余额   2,100,085,510.42                      4,002,908,368.63

六、期末现金及现金等价物余额       2,733,798,434.54                      2,368,342,106.25


7、合并所有者权益变动表

本期金额
                                                                                 单位:元




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                                                                       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              6,593,4              10,362,
                                                 652,078           226,114                                         86,190,
一、上年期末余额 252,47                                                            52,476.              60,633.              349,248
                                                 ,482.34           ,710.62                                         469.54
                      6.00                                                                00                 89                   .39

     加:会计政策
变更

           前期差
错更正

           同一控                                -1,942,1                                               -1,527,7 2,981,5 -488,33
制下企业合并                                       40.00                                                  17.42     21.72       5.70

           其他

                     1,402,                                                        1,402,2              6,591,9              10,361,
                                                 650,136           226,114                                         89,171,
二、本年期初余额 252,47                                                            52,476.              32,916.              860,912
                                                 ,342.34           ,710.62                                         991.26
                      6.00                                                                00                 47                   .69

三、本期增减变动
                                                 1,203,7           -55,696,                             -9,386,0 43,821, -20,057,
金额(减少以“-”
                                                   81.93            679.21                                37.08 301.96 632.40
号填列)

                                                                                                        1,112,4              1,097,0
(一)综合收益总                                                   -55,696,                                        40,328,
                                                                                                        15,943.              47,698.
额                                                                  679.21                                         433.99
                                                                                                             72                     50

(二)所有者投入                                                                                                   4,250,0 4,250,0
和减少资本                                                                                                          00.00      00.00

1.股东投入的普                                                                                                    4,250,0 4,250,0
通股                                                                                                                00.00      00.00

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




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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

                                                1,203,7                                                           -757,13 446,649
(六)其他
                                                  81.93                                                              2.03        .90

                    1,402,                                                        1,402,2              6,582,5              10,341,
                                                651,340           170,418                                         132,993
四、本期期末余额 252,47                                                           52,476.              46,879.              803,280
                                                ,124.27           ,031.41                                         ,293.22
                     6.00                                                                00                 39                   .29

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              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                               -1,942,1                                               -1,527,7 2,981,5 -488,33


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制下企业合并                    40.00                                  17.42      21.72      5.70

           其他

                     1,402,                           1,402,2        6,240,7              9,792,8
                              650,136   14,235,                                 83,209,
二、本年期初余额 252,47                               52,476.        56,788.              43,624.
                              ,342.34    945.89                                  595.96
                      6.00                                00              67                   86

三、本期增减变动                                                     -100,85
                                        310,080                                 149,278 209,375
金额(减少以“-”                                                   4,227.6
                                        ,250.11                                     .06 ,300.57
号填列)                                                                   0

                                                                     1,020,9              1,331,1
(一)综合收益总                        310,080                                 149,278
                                                                     47,753.              77,281.
额                                      ,250.11                                     .06
                                                                          20                   37

(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

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


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                                                                                  泸州老窖股份有限公司 2016 年半年度报告全文


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         6,139,9              10,002,
                                                650,136              324,316                                       83,358,
四、本期期末余额 252,47                                                                  52,476.         02,561.             218,925
                                                   ,342.34           ,196.00                                        874.02
                       6.00                                                                  00              07                   .43


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

                                                                                                                 6,730,2
                     1,402,25                            652,014,2              226,644,3            1,402,252              10,413,39
一、上年期末余额                                                                                                 33,426.
                     2,476.00                                64.64                 24.10               ,476.00               6,967.15
                                                                                                                      41

     加:会计政策
变更

           前期差
错更正

           其他

                                                                                                                 6,730,2
                     1,402,25                            652,014,2              226,644,3            1,402,252              10,413,39
二、本年期初余额                                                                                                 33,426.
                     2,476.00                                64.64                 24.10               ,476.00               6,967.15
                                                                                                                      41

三、本期增减变动                                                                                                 -1,082,0
                                                         1,203,781              -56,278,3                                   -1,137,11
金额(减少以“-”                                                                                               38,528.
                                                               .93                 53.23                                     3,100.22
号填列)                                                                                                              92

(一)综合收益总                                                                -56,278,3                        39,763, -16,514,9
额                                                                                 53.23                           451.88      01.35

(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



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                                                                               泸州老窖股份有限公司 2016 年半年度报告全文


3.股份支付计入
所有者权益的金


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

                                                      1,203,781                                                          1,203,781
(六)其他
                                                            .93                                                                .93

                                                                                                              5,648,1
                    1,402,25                          653,218,0              170,365,9            1,402,252              9,276,283
四、本期期末余额                                                                                              94,897.
                    2,476.00                             46.57                  70.87               ,476.00                ,866.93
                                                                                                                   49

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

                                                                                                              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


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                                              泸州老窖股份有限公司 2016 年半年度报告全文


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


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


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(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


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%。
    2009年9月3日经国务院国资委国资产权[2009]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2009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、
28,000 万股、16,620.025万股,持股比例分别为21.52%、20.08%、11.92%,老窖集团成为本公司第一大股东。
    2012年6月6日,公司股票股权激励计划第一期行权,142名激励对象在第一个行权期统一行权,可行权股票期权数量为
402.9万份,行权价格为12.78元;本次行权占已授予权益总量的30%;行权后,公司股本变更为1,398,268,476.00股,其中,
老窖集团、兴泸集团、泸州市国资委分别持有本公司股权30,000万股、28,197.11万股、16,620.025万股,持股比例下降为21.46%、
20.17%、11.89%,老窖集团仍为本公司第一大股东。
    2013年6月21日,公司股票股权激励计划第二期行权除张顺泽、刘淼先生外,其余138名激励对象共计行权373.8万份股
票期权,行权价格为12.78元;2013年11月20日,刘淼、张顺泽先生共计行权24.6万份股票期权,行权价格为12.78元/股;本
期两次实际行权股票合计398.40万股,行权后,公司股本变更为1,402,252,476.00股,其中,老窖集团、兴泸集团、泸州市国
资委分别持有本公司股权30,000万股、28,197.11万股、16,620.025万股,持股比例下降为21.39%、20.11%、11.85%,老窖集
团仍为本公司第一大股东。
    2014年4月10日公司获得中国证券登记结算有限责任公司深圳分公司《证券过户登记确认书》,泸州市国资委将所持6,000
万股国有股权无偿划转给老窖集团,将所持5,000万股国有股权无偿划转给兴泸集团,已办完过户登记手续。除此,老窖集
团另购买本公司股份67.5456万股。至此,公司股本仍为1,402,252,476.00股,其中,老窖集团、兴泸集团、泸州市国资委分
别持有本公司股权36,067.55万股、33,197.11万股、5,620.025万股,持股比例分别为25.72%、23.67%、4.01%,老窖集团仍为
本公司第一大股东。


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    2015年6月、9月和12月,老窖集团分别增持公司股份792.77万股、273.97万股和179.43万股,累计增持1,246.17万股;至
此,公司股本仍为1,402,252,476.00股,其中,老窖集团、兴泸集团、泸州市国资委分别持有本公司股权37,313.72万股、33,197.11
万股、5,620.025万股,持股比例分别为26.61%、23.67%、4.01%,老窖集团仍为本公司第一大股东。
    2016年7月18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
2,108.83万股国有股权无偿划转给老窖集团,将所持3,400万股国有股权无偿划转给兴泸集团,已办完过户登记手续。本次划
转登记过户后,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39,422.5489
万股、36,597.1142万股、111.1930万股,持股比例分别为28.11%、26.10%、0.08%,老窖集团仍为公司控股股东,兴泸集团仍
为公司第二大股东,泸州市国资委仍为公司实际控制人,其直接和间接控制我公司股份不变。
    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,组织类型为其他股份有限公司(上
市)。
    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。
    公司主要经营活动:泸州老窖系列酒的生产、销售。
    公司产品主要有:国窖1573系列酒、百年泸州老窖窖龄系列酒、泸州老窖特曲、头曲、二曲等系列酒。
    4、控股股东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
    本公司财务报告的批准报出者是公司董事会,报出日期为2016年8月31日。
    6、合并财务报表范围及其变化
    (1)本期纳入合并财务报表范围的子(孙)20家,列示如下:
子公司名称                                            简称                子公司类型             直接及间    表决权比
                                                                                                 接持股比      例%
                                                                                                   例%
泸州老窖酿酒有限责任公司                            酿酒公司              全资子公司                100.00      100.00
泸州老窖博大酿酒有限公司                            博大酿酒         酿酒公司之全资子公司           100.00      100.00
泸州老窖股份有限公司销售公司                        销售公司              全资子公司                100.00      100.00
泸州老窖怀旧酒类营销有限公司                    怀旧公司             销售公司之全资子公司           100.00      100.00
泸州鼎力酒业有限公司                                鼎力公司         销售公司之全资子公司           100.00      100.00
泸州鼎益酒业销售有限公司                            鼎益公司         销售公司之全资子公司           100.00      100.00
泸州鼎昊酒业销售有限公司                            鼎昊公司         销售公司之全资子公司           100.00      100.00
泸州老窖进出口贸易有限公司                         进出口公司        销售公司之全资子公司           100.00      100.00
泸州老窖博大酒业营销有限公司                        博大营销         销售公司之控股子公司            75.00       75.00
泸州老窖贵宾服务有限公司                            贵宾公司         博大营销之控股子公司            95.00       95.00
泸州老窖博盛恒祥酒类销售有限公司                    博盛恒祥         博大营销之全资子公司            75.00       75.00
泸州老窖永盛酒业销售有限公司                        永盛公司              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                 国窖旅行社             全资子公司                100.00      100.00
泸州品创科技有限公司                                品创公司              控股子公司                 95.00       95.00
泸州老窖国际发展(香港)有限公司                    香港公司              控股子公司                 55.00       55.00
泸州老窖电子商务股份有限公司                        电子商务              控股子公司                 81.40       81.40
泸州保诺生物科技有限公司                            保诺生物              全资子公司                100.00      100.00
泸州老窖旅游文化有限责任公司                        旅游文化              全资子公司                100.00      100.00


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泸州红高粱现代农业开发有限公司                         红高粱     酿酒公司控股子公司                60.00      60.00
泸州老窖定制酒有限公司                               定制酒公司   销售公司之控股子公司              15.00      15.00
     合并范围子公司具体信息详见“附注七、1”。
     (2)本期新纳入合并范围的子公司
                         子公司名称                                                    变更原因
              泸州红高粱现代农业开发有限公司                                           股权受让
                  泸州老窖定制酒有限公司                                               投资设立
     合并范围变更主体的具体信息详见“附注六、5”。


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》要求,真实、完整地反映了本公司2016年6月30日的财务状况以及
2016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》有关财务报表及附注披露要求。


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。




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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。
       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

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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
    A.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。
    B.分步处理子公司
    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
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。
    C.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。
    D.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


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    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
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:
    A.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;
    B.持有至到期投资;
    C.贷款和应收款项;

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       D.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:
       A.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;
       B.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。
    A.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。
       B.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。
       C.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。
       D.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
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


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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                                   账龄分析法

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。




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                                                       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、在产品、自制半成品、库存商品、周转材料(包装物、低值易耗品)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。


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,


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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
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;


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    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(年)           残值率%                年折旧率%

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                      19.00-3.71

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

    除对已提足折旧仍继续使用的固定资产外,本公司对所有固定资产计提折旧,固定资产折旧采用年限平均法计算。
   本公司根据固定资产的性质和使用情况,确定固定资产的使用寿命和预计净残值,并在年度终了,对固定资产的使用寿
命、预计净残值和折旧方法进行复核。固定资产使用寿命、预计净残值和折旧方法的改变作为会计估计变更处理。


(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。

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    (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;
    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
    A.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;
    B.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;
    C.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;

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    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。
    D.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;
    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。



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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

    A.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。
    B.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


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    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
    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。

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    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。
    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。

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(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

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

消费税                                    白酒计税价格或出厂价格          20%

营业税                                    应税收入                        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     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%




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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6月13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】75号文件,经审核同意2014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】75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。2016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2016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                                                            303.76                              11,947.93

银行存款                                                  5,090,146,271.00                      3,545,799,334.14

其他货币资金                                                     300,000.00                          300,000.00

合计                                                      5,090,446,574.76                      3,546,111,282.07

其他说明
注1:货币资金较年初增加1,544,335,292.69 元,增长43.55%,主要系本报告期内销售商品收到的银行存款增加影响所致。
注2:存放在境外的款项总额为22,530,573.28 元,均系子公司泸州老窖国际发展(香港)有限公司的现金和银行存款。
注3:其他货币资金期末余额系本公司之全资子公司泸州老窖国窖文化旅行社有限责任公司和泸州老窖旅游文化有限责任公
司根据旅游局规定分别向指定银行存入的不得随意支取的旅游服务保证金100,000.00元和200,000.00元。


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                                              1,680,014,274.62                      2,235,950,161.56

国内信用证                                                                                         32,160,000.00

合计                                                      1,680,014,274.62                      2,268,110,161.56


(2)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


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银行承兑票据                                                         971,961,000.00

合计                                                                 971,961,000.00


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
                     12,743,9             6,566,56             6,177,343 19,094,             6,867,928                12,226,328.
合计提坏账准备的                100.00%               51.53%                       100.00%                   35.97%
                       04.38                  0.70                   .68 257.74                      .98                      76
应收账款

                     12,743,9             6,566,56             6,177,343 19,094,             6,867,928                12,226,328.
合计                            100.00%               51.53%                       100.00%                   35.97%
                       04.38                  0.70                   .68 257.74                      .98                      76

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

结算期内                                              20,269.44

1 年以内                                           6,382,336.59                      319,116.83                            5.00%

1至2年                                                 6,760.01                         676.00                            10.00%

2至3年                                               100,800.07                       20,160.01                           20.00%

4至5年                                                35,652.04                       28,521.63                           80.00%

5 年以上                                           6,198,086.23                    6,198,086.23                          100.00%

合计                                              12,743,904.38                    6,566,560.70                           51.53%

确定该组合依据的说明:
期末余额较期初余额减少6,350,353.36元,下降33.26%,主要系公司加大应收账款的管理力度所致。
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:




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(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元;本期收回或转回坏账准备金额 301,368.28 元。


(3)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(%)
辽宁北方名酒销售有限公司               客户      4,208,944.42           4,208,944.42                      33.03%
甘肃一品酒业有限责任公司               客户      521,034.00             521,034.00                        4.09%
泸州龙泉窖酒业有限公司                 客户      463,026.73             23,151.34                         3.63%
南京市雨花台区聚朋酒业经营部           客户      338,837.49             16,941.87                         2.66%
唐山市长宁酒业有限公司                 客户      269,389.62             269,389.62                        2.11%
                  合计                           5,801,232.26           5,039,461.25                      45.52%


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                        30,557,015.64                    58.15%              73,106,351.08                 76.96%

1至2年                          21,075,818.12                    40.11%              21,100,694.12                 22.21%

2至3年                             790,000.00                       1.50%                460,000.00                 0.48%

3 年以上                           126,352.06                       0.24%                330,000.00                 0.35%

合计                            52,549,185.82              --                        94,997,045.20           --

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:
   注1:预付账款较期初减少42,447,859.38元,下降44.68%,主要系预付账款到期结算影响所致。
   注2:期末1年以上未结算的预付款项为预付广东邓老凉茶药业集团有限公司的货款21,001,204.11元,按合同约定尚未到
结算期。


(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              占预付账款百分比%
新舒特斯布鲁克私人公司                          供应商                               26,251,104.63                      49.96
广东邓老凉茶药业集团有限公司                    供应商                               21,001,204.11                      39.96
上海麦罗特广告有限公司                          供应商                                 1,000,000.00                       1.90
北京赛腾标识系统股份有限公司                    供应商                                  334,092.00                        0.64
成都润维德科技有限公司                          供应商                                  265,370.00                        0.50
                         合计                                                        48,851,770.74                      92.96



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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                                                                   7,763,300.00                               11,619,900.00

合计                                                                       7,763,300.00                               11,619,900.00


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

泸州市商业银行                                                             2,387,287.67

华西证券股份有限公司                                                      28,983,918.48

合计                                                                      31,371,206.15


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,            200,000,0 400,000               200,000,0              200,000,00
独计提坏账准备的                    89.72%               50.00%                       92.28%                    50.00%
                           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
                       45,851,1               14,076,4            31,774,78 33,456,               13,188,50              20,267,542.
合计提坏账准备的                    10.28%               30.70%                           7.72%                 39.42%
                            84.51                02.55                 1.96 047.61                     4.78                      83
其他应收款

                       445,851,               214,076,            231,774,7 433,456               213,188,5              220,267,54
合计                                100.00%              48.02%                       100.00%                   49.18%
                           184.51               402.55               81.96 ,047.61                   04.78                     2.83

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




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                                                                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

                                                                                                本公司于 2014 年年报披
                                                                                                露了在中国农业银行长
                                                                                                沙迎新支行、中国工商
                                                                                                银行南阳中州支行等三
                                                                                                处储蓄存款合计
                                                                                                500,000,000.00 元,因涉
                                                                                                及合同纠纷事项,已不
                                                                                                具备货币资金性质,转
                                                                                                入“其他应收款”核算;
                                                                                                2015 年 4 月 17 日公司收
                                                                                                回了 2015-1 号《重大事
                                                                                                项公告》中提及的另一
                                                                                                处存款 200,000,000.00
                                                                                                元中的 100,000,000.00
中国农业银行长沙迎新
                                                                                                元本金及相应利息;北
支行、中国工商银行南         400,000,000.00            200,000,000.00                  50.00%
                                                                                                京炜横(成都)律师事
阳中州支行等三处银行
                                                                                                务所相关律师依据警方
                                                                                                追赃情况和对该案件过
                                                                                                错责任和损失的专业判
                                                                                                断于 2016 年 3 月 25 日
                                                                                                出具了《关于泸州老窖
                                                                                                股份有限公司针对长
                                                                                                沙、南阳等三地异常存
                                                                                                款计提坏账准备金的法
                                                                                                律意见》,认为公司对涉
                                                                                                及合同纠纷事项的储蓄
                                                                                                存款计提的 2 亿元坏账
                                                                                                准备是有依据的。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                                  29,774,286.56                    1,476,473.12                            5.00%

1至2年                                        2,132,535.75                  213,253.58                             10.00%



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2至3年                                      1,533,000.01                      306,600.00                        20.00%

3至4年                                        292,277.24                      116,910.90                        40.00%

4至5年                                        779,600.00                      623,680.00                        80.00%

5 年以上                                   11,339,484.95                    11,339,484.95                      100.00%

合计                                       45,851,184.51                    14,076,402.55                       30.74%

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 887,897.77 元;本期收回或转回坏账准备金额 0.00 元。


(3)其他应收款按款项性质分类情况

                                                                                                              单位: 元

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

借款                                                              10,853,681.72                           10,853,681.72

保证金                                                             6,902,229.00                            3,731,605.29

备用金                                                            10,991,341.01                            5,938,688.41

代垫款                                                            14,744,573.52                           10,450,716.11

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

其他                                                               2,359,359.26                            2,481,356.08

合计                                                          445,851,184.51                             433,456,047.61


(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

中国农业银行长沙
迎新支行、中国工商
                      储蓄存款            400,000,000.00 1-2 年                             89.72%       200,000,000.00
银行南阳中州支行
等三处银行

泸州天地印务有限
                      借款                  3,587,567.84 5 年以上                            0.80%         3,587,567.84
公司

中国房地产开发总 借款                       1,500,000.00 5 年以上                            0.34%         1,500,000.00


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公司泸州分公司

泸州沱江市场       借款                        1,233,098.00 5 年以上                            0.28%          1,233,098.00

李阳               备用金                      1,041,818.00 1-2 年                              0.23%           104,181.80

合计                        --            407,362,483.84               --                      91.37%        206,424,847.64


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             45,904,624.54                      45,904,624.54          28,354,528.61                    28,354,528.61

周转材料                                                                       999,528.86                       999,528.86

自制半成品       1,573,787,072.98                  1,573,787,072.98 1,487,625,405.72                     1,487,625,405.72

库存商品          712,224,160.42                     712,224,160.42         946,840,258.86                   946,840,258.86

发出商品           48,242,475.97                      48,242,475.97         311,321,183.40                   311,321,183.40

在产品             60,293,092.29                      60,293,092.29          84,857,828.94                    84,857,828.94

合计             2,440,451,426.20                  2,440,451,426.20 2,859,998,734.39                     2,859,998,734.39


(2)存货期末余额含有借款费用资本化金额的说明




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                                                         60,196,484.39                           237,867,341.24

待抵企业所得税                                                   105,963,365.44                              133,853,156.35

待抵其他税费                                                                                                    139,938.15

合计                                                             166,159,849.83                              371,860,435.74

其他说明:
     注1:预计将于一个会计年度内抵扣的待抵扣增值税、企业所得税及其他税费在其他流动资产列示。
     注2:其他流动资产较期初减少205,700,585.91元,下降55.32%,主要系年初待抵扣税费在本报告期内抵扣影响所致。




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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

可供出售权益工具:            311,701,007.47    5,354,000.00 306,347,007.47 383,633,459.14          5,354,000.00     378,279,459.14

     按公允价值计量的         231,590,173.23                    231,590,173.23 303,547,624.90                        303,547,624.90

     按成本计量的              80,110,834.24    5,354,000.00 74,756,834.24        80,085,834.24     5,354,000.00         74,731,834.24

合计                          311,701,007.47    5,354,000.00 306,347,007.47 383,633,459.14          5,354,000.00     378,279,459.14


(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                             231,590,173.23                                                                  231,590,173.23

累计计入其他综合收益
                                     217,841,016.47                                                                  217,841,016.47
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

                                账面余额                                         减值准备                       在被投资
被投资单                                                                                                                    本期现金
                                                                                                                单位持股
     位        期初         本期增加 本期减少      期末          期初        本期增加 本期减少      期末                      红利
                                                                                                                  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 51,120,000                              51,120,000                                                                 2,387,287.
                                                                                                                   2.27%
业银行                .00                                 .00                                                                        67

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.       0.89%



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国际信托           00                                  00          00                                 00
公司

四川中国
白酒金三
角品牌运    1,000,000.                       1,000,000.
                                                                                                              2.86%
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

           80,085,834                        80,110,834 5,354,000.                             5,354,000.               2,387,287.
合计                     25,000.00                                                                            --
                   .24                                .24          00                                 00                        67


(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                                 权益法下                         宣告发放                                        减值准备
           期初余额                                   其他综合 其他权益               计提减值              期末余额
     位                追加投资 减少投资 确认的投                         现金股利                 其他                   期末余额
                                                      收益调整     变动                 准备
                                          资损益                           或利润

一、合营企业

二、联营企业

华西证券
           1,525,478                     69,651,08 -2,310,26              28,983,91                         1,563,834 2,567,098
股份有限
             ,041.22                           1.00         4.48               8.48                           ,939.26          .80
公司

           1,525,478                     69,651,08 -2,310,26              28,983,91                         1,563,834 2,567,098
小计
             ,041.22                           1.00         4.48               8.48                           ,939.26          .80

           1,525,478                     69,651,08 -2,310,26              28,983,91                         1,563,834 2,567,098
合计
             ,041.22                           1.00         4.48               8.48                           ,939.26          .80




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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       1,104,087,088.55   535,176,402.08   241,218,634.19    42,946,335.58   431,175,077.01 2,354,603,537.41

  2.本期增加金
                     62,173,558.66      1,581,355.37     1,989,273.20         5,836.48      277,865.75     66,027,889.46


     (1)购置                          1,581,355.37     1,989,273.20         5,836.48      277,865.75      3,854,330.80

     (2)在建工
                     62,173,558.66                                                                         62,173,558.66
程转入

     (3)企业合
并增加

  3.本期减少金
                         63,073.82         73,429.06                                        470,865.75       607,368.63


     (1)处置或
                         63,073.82         73,429.06                                        470,865.75       607,368.63
报废

  4.期末余额       1,166,197,573.39   536,684,328.39   243,207,907.39    42,952,172.06   430,982,077.01 2,420,024,058.24

二、累计折旧

  1.期初余额        505,054,173.87    416,601,313.31   116,741,012.28    31,545,541.19   157,227,904.17 1,227,169,944.82

  2.本期增加金
                     21,895,291.30     20,078,887.61    14,239,103.56     1,656,900.03    14,820,706.30    72,690,888.80


     (1)计提       21,895,291.30     20,078,887.61    14,239,103.56     1,656,900.03    14,820,706.30    72,690,888.80

  3.本期减少金
                                           68,905.56                                        183,350.00       252,255.56


     (1)处置或
                                           68,905.56                                        183,350.00       252,255.56
报废

  4.期末余额        526,949,465.17    436,611,295.36   130,980,115.84    33,202,441.22   171,865,260.47 1,299,608,578.06

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

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报废

  4.期末余额

四、账面价值         5,152,689.46     824,627.28                           6,552.59                       5,983,869.33

  1.期末账面价


  2.期初账面价
                  634,095,418.76    99,248,405.75   112,227,791.55     9,743,178.25    259,116,816.54 1,114,431,610.85



(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

                                                                                因市政建设道路未命名,产权证正在办
酒检中心实验楼                                                  26,621,040.69
                                                                                理中

                                                                                因历史原因暂未办理房屋产权证,拟逐
罗汉基地房屋建筑等                                               2,089,373.26
                                                                                步完善后办理

                                                                                因历史原因暂未办理房屋产权证,拟逐
生物工程综合大楼及车间                                           2,012,626.56
                                                                                步完善后办理

其他房屋                                                         3,478,290.54 正在办理中

合计                                                            34,201,331.05


13、在建工程

(1)在建工程情况

                                                                                                             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

酿造固液副产物
资源化利用项目    122,176,050.70                    122,176,050.70   121,030,774.06                     121,030,774.06
工程

中国酒城老酒镇
                                                                      57,085,327.76                      57,085,327.76
第一期项目

其他零星工程         6,469,591.77                     6,469,591.77     4,838,312.98                       4,838,312.98

合计              128,645,642.47                    128,645,642.47   182,954,414.80                     182,954,414.80


(2)重要在建工程项目本期变动情况

                                                                                                             单位: 元



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                                            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        145,888, 121,030, 1,145,27                       122,176,
                                                                            83.75% 85%                                        其他
化利用         000.00    774.06      6.64                       050.70
项目工


中国酒
城老酒        226,281, 57,085,3 5,088,23 62,173,5
                                                                                                                              其他
镇第一         600.00     27.76      0.90     58.66
期项目

其他工                  4,838,31 1,631,27                      6,469,59
                                                                                                                              其他
程                         2.98      8.79                           1.77

              372,169, 182,954, 7,864,78 62,173,5              128,645,
合计                                                                          --          --                                     --
               600.00    414.80      6.33     58.66             642.47


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
                                                                        19,251,370.95     1,114,952.80 303,836,329.47 324,202,653.22


      2.本期增
加金额

          (1)购


          (2)内
部研发

          (3)企
业合并增加

  3.本期减少
金额

          (1)处




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     4.期末余
                                                      19,251,370.95   1,114,952.80 303,836,329.47 324,202,653.22


二、累计摊销

     1.期初余
                                                      10,522,122.39    940,594.68 69,163,927.19 80,626,644.26


     2.本期增
                                                         962,568.58     55,747.64    3,131,265.12   4,149,581.33
加金额

       (1)计
                                                         962,568.58     55,747.64    3,131,265.12   4,149,581.33


     3.本期减
少金额

       (1)处


     4.期末余
                                                      11,484,690.97    996,342.32 72,295,192.31 84,776,225.59


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
                                                       7,766,679.98    118,610.48 231,541,137.17 239,426,427.63
面价值

     2.期初账
                                                       8,729,248.56    174,358.12 234,672,402.28 243,576,008.96
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。


15、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


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                                             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

资产减值准备影响                  234,276,247.90          58,569,061.98            233,961,401.89            58,498,615.98

内部交易未实现利润影
                                  732,983,937.00         183,245,984.25           1,128,741,575.96          282,185,393.99


薪酬影响                           59,807,337.86          14,951,834.47             77,929,941.77            19,153,488.43

递延收益影响                       26,525,251.02           6,053,634.18             32,196,845.27              7,390,568.46

可弥补亏损影响                       6,944,392.80          1,736,098.20               4,120,645.04             1,030,161.26

合计                             1,060,537,166.58        264,556,613.08           1,476,950,409.93          368,258,228.12


(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
                                  217,841,016.48          54,460,254.12            289,798,468.14            72,449,617.04
价值变动

合计                              217,841,016.48          54,460,254.12            289,798,468.14            72,449,617.04


(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                                           264,556,613.07                                     368,258,228.12

递延所得税负债                                            54,460,254.12                                      72,449,617.04


(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

可抵扣亏损                                                         6,364,560.74                                7,114,426.68

合计                                                               6,364,560.74                                7,114,426.68


(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



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2016 年                                   5,954,874.36                  6,704,740.30

2017 年

2018 年                                     106,346.28                   106,346.28

2019 年

2020 年                                     303,340.10                   303,340.10

合计                                      6,364,560.74                  7,114,426.68          --

其他说明:
子公司泸州鼎益酒业销售有限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。


16、其他非流动资产

                                                                                                       单位: 元

                 项目                            期末余额                              期初余额

预付设备款                                                    1,765,370.00                          1,765,370.00

待抵企业所得税                                                   11,825.64                             11,825.64

合计                                                          1,777,195.64                          1,777,195.64

其他说明:
    期末待抵企业所得税余额系本公司之全资子公司泸州老窖永盛酒业销售有限公司以前年度预交企业所得税,预计该公司
未来1年内无法实现盈利抵扣预交的所得税,故在其他非流动资产列报。


17、应付账款

(1)应付账款列示

                                                                                                       单位: 元

                 项目                            期末余额                              期初余额

1 年以内                                                    440,783,767.06                        322,968,103.39

1-2 年                                                         742,557.40                           2,262,871.20

2-3 年                                                         399,482.27                            331,974.87

3 年以上                                                       999,759.41                            613,608.70

合计                                                        442,925,566.14                        326,176,558.16


18、预收款项

(1)预收款项列示

                                                                                                       单位: 元

                 项目                            期末余额                              期初余额



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1 年以内                                                    563,202,679.30                         1,491,672,487.17

1 年至 2 年                                                  43,251,231.28                           67,668,823.00

2 年至 3 年                                                  23,385,114.69                           13,512,064.60

3 年以上                                                     32,621,130.25                           25,548,794.01

合计                                                        662,460,155.52                         1,598,402,168.78


(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

沈阳市顺天利酒业销售有限公司                                  9,829,046.77 结算期内货款

山东泰山壹伍叁贰物联供应链有限公司                            7,541,892.00 结算期内货款

中国烟草山东进出口有限责任公司                                5,124,691.92 结算期内货款

合计                                                         22,495,630.69                    --


19、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                     78,342,102.84    114,926,703.58             133,592,082.16          59,676,724.26

二、离职后福利-设定提
                                  7,028,853.08     16,021,253.70              15,063,257.36            7,986,849.42
存计划

三、辞退福利                       645,856.48                 0.00                     0.00             645,856.48

合计                             86,016,812.40    130,947,957.28             148,655,339.52          68,309,430.16


(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
                                 62,843,878.64     86,157,589.90             108,805,859.16          40,195,609.38
补贴

2、职工福利费                                      12,425,711.46              12,425,711.46

3、社会保险费                     7,282,874.39      6,082,716.16               5,008,915.77            8,356,674.78

    其中:医疗保险费              6,673,440.48      5,001,043.78               4,073,080.32            7,601,403.94

              工伤保险费           259,581.64         706,206.62                 573,511.54             392,276.72

              生育保险费           349,852.27         375,465.76                362,323.91              362,994.12


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4、住房公积金                       9,543.66            6,853,915.68                6,774,890.22               88,569.12

5、工会经费和职工教育
                                8,205,806.15            3,406,770.38                 576,705.55            11,035,870.98
经费

合计                           78,342,102.84          114,926,703.58              133,592,082.16           59,676,724.26


(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                 2,792,716.59           14,986,278.32               14,333,648.53            3,445,346.38

2、失业保险费                   4,236,136.49            1,034,975.38                 729,608.83             4,541,503.04

合计                            7,028,853.08           16,021,253.70               15,063,257.36            7,986,849.42


20、应交税费

                                                                                                               单位: 元

                  项目                           期末余额                                      期初余额

企业所得税                                                     32,204,689.17                               66,181,943.89

增值税                                                       115,690,824.81                               103,805,918.48

消费税                                                         39,254,740.98                               83,136,520.03

城市维护建设税                                                  3,983,803.69                               16,084,468.78

个人所得税                                                      1,516,522.10                                3,148,411.02

教育费附加                                                      1,707,429.38                                6,893,343.74

地方教育费附加                                                  1,138,286.32                                4,756,640.86

房产税                                                                 3,959.98                              145,831.01

土地使用税                                                                                                          0.02

营业税                                                                 8,217.80                                62,349.94

印花税                                                          2,090,966.25                                2,085,439.19

合计                                                         197,599,440.48                               286,300,866.96

其他说明:
    注1:期末余额较期初余额减少88,701,426.48元,下降30.98%,主要系公司本报告期内未缴税金大量解缴入库影响所致。
    注2:本公司的各项税费以税务机关的核定金额为准。


21、应付股利

                                                                                                               单位: 元

                  项目                           期末余额                                      期初余额



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普通股股利                                             1,121,801,980.80

博大营销公司应付少数股东股利                                                                            36,202,505.07

合计                                                   1,121,801,980.80                                 36,202,505.07


22、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

保证金                                                     382,387,455.42                              371,369,659.09

暂扣款                                                      13,641,204.67                               15,010,607.90

关联往来                                                     1,183,262.39                                9,024,491.22

保险赔款                                                     1,069,392.65                                1,069,392.65

押金                                                          203,548.00                                  210,200.00

其他                                                         1,179,207.83                                 348,702.82

合计                                                       399,664,070.96                              397,033,053.68


(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

                                                                            货款保证金在交易关系终止后退还经销
经销商货款保证金                                           227,316,189.63
                                                                            商

合计                                                       227,316,189.63                      --


23、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                                              473,057.61                                  473,057.61

合计                                                          473,057.61                                  473,057.61


24、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


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政府补助                 39,481,850.50         3,461,820.00       9,280,625.97    33,663,044.53 收到财政拨款

合计                     39,481,850.50         3,461,820.00       9,280,625.97    33,663,044.53        --

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

酒类流通电子追
溯体系一期建设     4,500,000.00                          750,000.00                   3,750,000.00 与资产相关
项目

酒类流通电子追
溯体系二期建设     3,000,000.00                          750,000.00                   2,250,000.00 与资产相关
项目

泸州老窖股份有
限公司物流业务     2,950,000.00                          300,000.00                   2,650,000.00 与资产相关
剥离项目

中央财政促进服
                   2,400,000.00                          400,000.00                   2,000,000.00 与资产相关
务业发展项目

酿酒固态废弃物
生产生物质燃气
                   1,933,333.33                          200,000.00                   1,733,333.33 与资产相关
技术及设备产业
化示范项目

固态酿造工程能
                   1,875,000.00                          187,500.00                   1,687,500.00 与资产相关
力提升项目

农工社一体化区
域循环经济技术     1,560,000.00                          260,000.00                   1,300,000.00 与资产相关
模式及示范项目

酿酒固态废弃物
生成生物质燃气
                   1,200,000.00                          200,000.00                   1,000,000.00 与资产相关
技术及设备产业
化示范项目

国家服务业发展
引导资金中央基     1,071,428.58                          107,142.86                     964,285.72 与资产相关
地建设项目

酒类可追溯源供
应链体系建设及
                   1,000,000.00                          300,000.00                     700,000.00 与资产相关
生产线信息化改
造项目

现代仓储物流信
息化运维系统建         983,333.33                        100,000.00                     883,333.33 与资产相关
设项目


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第二批省级战略
                   966,666.67                    100,000.00                    866,666.67 与资产相关
性新兴产业项目

生产装备系统建
                   954,500.00                    333,000.00                    621,500.00 与资产相关
设项目

中国白酒金三角
文化展示及体验     880,000.00                    220,000.00                    660,000.00 与资产相关
项目

人工窖泥培养关
键技术研究及产     840,000.00                    140,000.00                    700,000.00 与资产相关
业化项目

功能微生物强化
浓香型大曲生产
                   766,666.67                    200,000.00                    566,666.67 与资产相关
技术研究及产业
化应用项目

国家酿造工程中
                   766,666.67                    200,000.00                    566,666.67 与资产相关
心建设项目

双床热气化规模
生产生物质燃气
                   762,000.00                    190,500.00                    571,500.00 与资产相关
设备研发示范预
算拨款

泸州老窖酿造固
液副产物资源化     718,666.68                    342,222.22                    376,444.46 与资产相关
利用及减排项目

1573 陈酿服务工
                   758,333.34                    758,333.34                              与资产相关
程建设项目

双床热解气化规
模化生产生物质
                   700,000.00                    175,000.00                    525,000.00 与资产相关
燃气设备研发与
示范项目

人工窖泥培养关
键技术研究及产     350,000.00                     87,500.00                    262,500.00 与资产相关
业化项目

基于风味指纹图
谱的微生物强化
                   341,250.00                    111,562.50                    229,687.50 与收益相关
共培技术研究及
应用项目

标准化示范基地
                  6,106,450.69   1,859,420.00   1,248,298.38                 6,717,572.31 与收益相关
项目

其他项目-与收
                  1,597,554.54   1,420,000.00   1,420,000.00                 1,597,554.54 与收益相关
益相关



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其他项目-与资
                           500,000.00          182,400.00          199,566.67                               482,833.33 与资产相关
产相关

合计                     39,481,850.50      3,461,820.00          9,280,625.97                           33,663,044.53             --


25、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


26、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                             6,181,252.87                1,203,781.93                                               7,385,034.80

合计                                 650,136,342.34                  1,203,781.93                                             651,340,124.27


27、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           226,114,710. -73,210,127                      -17,989,362 -55,696,679                     170,418,0
                                                                                                                     475,915.11
合收益                                              62            .02                            .92           .21                      31.41

其中:权益法下在被投资单位以后
                                                         -2,310,264.                                   -2,310,264.                 6,985,208
将重分类进损益的其他综合收益中 9,295,472.98
                                                                   48                                          48                         .50
享有的份额

         可供出售金融资产公允价值 217,348,851. -71,957,451                             -17,989,362 -53,968,088                     163,380,7
变动损益                                            12            .67                            .92           .75                      62.37

                                                         1,057,589.1
         外币财务报表折算差额             -529,613.48                                                  581,674.02 475,915.11 52,060.54
                                                                    3

                                         226,114,710. -73,210,127                      -17,989,362 -55,696,679                     170,418,0
其他综合收益合计                                                                                                     475,915.11
                                                    62            .02                            .92           .21                      31.41




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28、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

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

盈余公积说明,包括本期增减变动情况、变动原因说明:
按母公司净利润的10%提取法定盈余公积,同时以母公司股本金额为限。


29、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                                           6,593,460,633.89                        6,242,284,506.09

调整期初未分配利润合计数(调增+,调减-)                                -1,527,717.42                       -1,527,717.42

调整后期初未分配利润                                             6,591,932,916.47                        6,240,756,788.67

加:本期归属于母公司所有者的净利润                                   1,112,415,943.72                    1,020,947,753.20

    应付普通股股利                                               1,121,801,980.80                        1,121,801,980.80

期末未分配利润                                                   6,582,546,879.39                        6,139,902,561.07

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-1,527,717.42 元。
5)、其他调整合计影响期初未分配利润 0.00 元。


30、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                     4,138,096,181.46        1,714,837,201.59            3,535,003,699.66        1,742,812,816.14

其他业务                       131,422,607.74          25,622,724.02               161,121,500.45            6,484,680.74

合计                         4,269,518,789.20        1,740,459,925.61            3,696,125,200.11        1,749,297,496.88


31、营业税金及附加

                                                                                                                  单位: 元



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                 项目                            本期发生额                           上期发生额

消费税                                                     245,815,615.07                        219,539,760.78

营业税                                                          602,069.00                          1,318,989.35

城市维护建设税                                                37,204,920.30                        28,066,805.59

教育费附加                                                    15,944,965.81                        12,157,433.61

地方教育附加                                                  10,629,977.26                         7,863,166.07

合计                                                       310,197,547.44                        268,946,155.40


32、销售费用

                                                                                                       单位: 元

                 项目                            本期发生额                           上期发生额

运输和仓储保管费                                              79,664,166.53                        92,926,578.72

宣传广告费                                                 384,609,909.86                        211,818,461.27

职工薪酬                                                      23,031,745.38                        15,422,103.59

配售酒费用                                                    19,558,349.65                        19,426,890.88

促销费                                                         8,041,851.86                        11,169,403.18

差旅费                                                         7,056,023.04                         4,718,218.55

业务招待费                                                     9,803,836.43                         3,627,753.17

办公费                                                        15,770,028.43                         1,344,360.84

咨询中介费                                                    13,085,703.74                         9,962,550.55

展览费                                                         5,704,092.58                          717,910.60

其他                                                          28,616,797.85                        27,572,034.30

合计                                                       594,942,505.35                        398,706,265.65

其他说明:
本期发生额较上期发生额增加196,236,239.70 元,增长49.22%,主要系为了促进销售,本期加大了广告宣传的投放力度,宣传
广告费增加影响所致。


33、管理费用

                                                                                                       单位: 元

                 项目                            本期发生额                           上期发生额

职工薪酬                                                      58,449,330.15                        50,467,165.77

折旧费                                                        62,038,908.99                        65,124,133.37

技术开发费                                                     9,714,231.30                         7,384,731.36

税费                                                           9,109,739.38                         8,655,465.35



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资产管理费和服务费                                            9,135,739.90                           8,332,837.25

车辆费用                                                      4,457,052.57                           4,435,710.84

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

保险费                                                        9,023,061.90                           9,296,209.79

业务招待费                                                      952,239.82                            636,871.79

审计、中介费                                                    932,141.65                           1,552,541.72

修理费                                                        1,394,184.69                           4,859,176.25

差旅费                                                        2,033,256.15                           1,977,212.63

信息网络费                                                    2,746,003.47                           2,673,627.62

其他                                                         31,887,172.40                         34,976,019.67

合计                                                      206,003,279.06                         204,501,920.10


34、财务费用

                                                                                                       单位: 元

                 项目                           本期发生额                            上期发生额

利息支出                                                      6,228,748.00                                 52.00

减:利息收入                                                 34,567,794.12                         35,691,532.44

汇兑净损失                                                     -513,361.08                            -116,110.03

金融机构手续费                                                  219,986.45                            275,056.67

合计                                                         -28,632,420.75                        -35,532,533.80


35、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                                                    586,529.49                            493,871.47

合计                                                            586,529.49                            493,871.47


36、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                                     69,651,081.00                   230,873,697.85

可供出售金融资产在持有期间的投资收益                              2,387,287.67                       1,646,906.65

合计                                                             72,038,368.67                   232,520,604.50

   注1:本期发生额较上期发生额减少160,482,235.83 元,下降69.02%,主要系对华西证券股份有限公司的投资收益减少影


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响所致。
     注2:本公司投资收益汇回无重大限制。
     注3:华西证券数据未经审计。


37、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

违约赔偿收入                                 1,521,569.82                  739,839.90                   1,521,569.82

政府补助                                     9,280,625.97                  226,666.66                   9,280,625.97

罚款收入                                     2,258,334.88                2,174,801.54                   2,258,334.88

其他收入                                     1,014,365.01                1,285,907.16                   1,014,365.01

合计                                        14,074,895.68                4,427,215.26

计入当期损益的政府补助:
                                                                                                          单位: 元

                                                   补贴是否影 是否特殊补 本期发生金 上期发生金 与资产相关/
 补助项目      发放主体    发放原因     性质类型
                                                   响当年盈亏     贴            额            额        与收益相关

酒类流通电
子追溯体系
                                                                              750,000.00
一期建设项


酒类流通电
子追溯体系
                                                                              750,000.00
二期建设项


泸州老窖股
份有限公司
                                                                              300,000.00
物流业务剥
离项目

中央财政促
进服务业发                                                                    400,000.00
展项目

酿酒固态废
弃物生产生
物质燃气技
                                                                              200,000.00
术及设备产
业化示范项


固态酿造工                                                                    187,500.00


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程能力提升
项目

农工社一体
化区域循环
经济技术模          260,000.00
式及示范项


酿酒固态废
弃物生成生
物质燃气技
                    200,000.00
术及设备产
业化示范项


国家服务业
发展引导资
                    107,142.86
金中央基地
建设项目

酒类可追溯
源供应链体
系建设及生          300,000.00
产线信息化
改造项目

现代仓储物
流信息化运
                    100,000.00
维系统建设
项目

第二批省级
战略性新兴          100,000.00
产业项目

生产装备系
                    333,000.00
统建设项目

中国白酒金
三角文化展
                    220,000.00
示及体验项


人工窖泥培
养关键技术
                    140,000.00
研究及产业
化项目

功能微生物
                    200,000.00
强化浓香型



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大曲生产技
术研究及产
业化应用项


国家酿造工
程中心建设                                                                    200,000.00
项目

双床热气化
规模生产生
物质燃气设                                                                    190,500.00
备研发示范
预算拨款

泸州老窖酿
造固液副产
物资源化利                                                                    342,222.22
用及减排项


1573 陈酿服
务工程建设                                                                    758,333.34    216,666.66
项目

双床热解气
化规模化生
产生物质燃                                                                    175,000.00
气设备研发
与示范项目

其他项目                                                                    3,066,927.55     10,000.00

合计                 --       --          --              --      --        9,280,625.97    226,666.66       --

其他说明:
     本期发生额较上期发生额增加10,895,978.80元,增长342.76%,主要系本报告期内政府补助增加影响所致。


38、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                          531,444.65                 161,899.42                     531,444.65

其中:固定资产处置损失                          521,471.15                 161,899.42                     521,471.15

对外捐赠                                       3,110,000.00                                              3,110,000.00

非常损失                                       1,012,850.29                                              1,012,850.29

其他                                             17,183.39                 108,853.32                      17,183.39


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合计                                       4,671,478.33                   270,752.74                 4,671,478.33

其他说明:
本期发生额较上期发生额增加4,400,725.59 元,增长1625.37%,主要系本报告期内对外捐赠及固定资产报损增加影响所致。


39、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                                             289,422,494.29                        172,395,102.84

递延所得税费用                                                85,712,252.13                      114,659,243.49

合计                                                       375,134,746.42                        287,054,346.33


(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                                                                                       1,527,403,209.02

按法定/适用税率计算的所得税费用                                                                  382,348,662.14

子公司适用不同税率的影响                                                                             -6,176,068.53

调整以前期间所得税的影响                                                                            17,494,923.06

非应税收入的影响                                                                                    -18,532,770.25

所得税费用                                                                                       375,134,746.42

其他说明
子公司适用不同税率的影响系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16.50%的税率计缴企业所得税。


40、其他综合收益

详见附注五、28。


41、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



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品牌使用费收入                                     36,366,612.21                        66,126,610.30

与收益相关的政府补助                                3,461,820.00                          200,000.00

租赁收入                                               30,795.60                         1,284,302.43

索赔和罚款收入                                      1,678,200.00                         1,637,224.08

奖励收入

其他                                                5,533,814.61                        46,602,824.45

合计                                               47,071,242.42                       215,850,961.26


(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

宣传广告费                                        326,609,909.86                       165,354,932.40

技术开发费                                          9,714,231.30                         7,258,871.11

促销及展览费                                       16,126,105.27                        11,887,313.78

业务招待费和接待费                                 10,460,461.69                         4,264,624.96

管理费和服务费                                     12,697,645.07                        11,834,772.66

差旅费                                              6,905,532.71                         6,695,431.18

办公费及会费                                       14,827,245.42                         3,766,234.56

咨询费                                             19,099,826.88                        13,901,357.70

车辆使用费                                          2,648,666.17                         4,858,923.92

捐赠支出                                            3,610,000.00

劳务及保险费                                       27,417,350.79                        19,478,357.54

信息网络费                                          4,247,202.92                         2,673,627.62

质量管理费                                          1,533,658.50                         3,868,277.69

运输及仓储费                                       79,664,166.53                        89,771,410.18

其他                                              108,713,778.69                       194,502,054.95

合计                                              644,275,781.80                       540,116,190.25


42、现金流量表补充资料

(1)现金流量表补充资料

                                                                                            单位: 元

                 补充资料              本期金额                             上期金额

1.将净利润调节为经营活动现金流量:        --                                   --



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净利润                                                    1,152,268,462.60                      1,059,334,745.10

加:资产减值准备                                                687,802.28                            571,675.07

固定资产折旧、油气资产折耗、生产性生
                                                              72,690,888.80                        78,191,843.43
物资产折旧

无形资产摊销                                                   4,149,581.33                          4,130,715.27

长期待摊费用摊销                                                                                       88,401.43

处置固定资产、无形资产和其他长期资产
                                                                521,471.15                            161,899.42
的损失(收益以“-”号填列)

财务费用(收益以“-”号填列)                               -28,632,420.75                        -35,499,771.41

投资损失(收益以“-”号填列)                               -74,131,081.00                       -232,520,604.50

递延所得税资产减少(增加以“-”号填列)                     103,701,615.05                        -23,588,314.57

递延所得税负债增加(减少以“-”号填列)                     -17,989,362.92                          2,274,972.54

存货的减少(增加以“-”号填列)                             419,547,308.19                        -65,406,052.05

经营性应收项目的减少(增加以“-”号填
                                                          -596,893,415.61                       -1,254,377,188.74
列)

经营性应付项目的增加(减少以“-”号填
                                                             525,852,487.52                       -766,660,213.60
列)

经营活动产生的现金流量净额                                1,561,773,336.64                      -1,233,297,892.61

2.不涉及现金收支的重大投资和筹资活
                                                     --                                    --
动:

3.现金及现金等价物净变动情况:                      --                                    --

现金的期末余额                                            5,090,146,574.76                      3,447,382,908.98

减:现金的期初余额                                        3,546,111,282.07                      4,717,613,419.98

现金及现金等价物净增加额                                  1,544,035,292.69                      -1,270,230,511.00


(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                                                  5,090,146,574.76                      3,546,111,282.07

其中:库存现金                                                      303.76                             11,947.93

         可随时用于支付的银行存款                         5,090,146,271.00                      3,545,799,334.14

三、期末现金及现金等价物余额                              5,090,146,574.76                      3,546,111,282.07

其他说明:
期末现金及现金等价物余额与货币资金期末余额的差异系其他货币资金中使用权受到限制的旅游服务保证金300,000.00元。




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43、所有者权益变动表项目注释

说明对上年期末余额进行调整的“其他”项目名称及调整金额等事项:
本报告期所有者权益年初余额较去年公告数有所调整,主要系2016年收购老窖集团之控股子公司泸州红高粱现代农业开发有
限公司而进行追溯调整影响所致,具体科目如下:
           科目                     调整前                            调整后                            调整金额
资本公积                                  652,078,482.34                   650,136,342.34                    -1,942,140.00
未分配利润                              6,593,460,633.89                  6,591,932,916.47                   -1,527,717.42
少数股东权益                               86,190,469.54                        89,171,991.26                 2,981,521.72




44、所有权或使用权受到限制的资产

                                                                                                               单位: 元

                     项目                          期末账面价值                                 受限原因

                                                                                根据旅游局规定存入指定银行的不得随
其他货币资金                                                       300,000.00
                                                                                意支取的旅游服务保证金

合计                                                               300,000.00                      --


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                               26,361,722.40 0.8547                                             22,530,573.28

       港币                                  1,983,413.09 0.8547                                            1,695,163.67

预付款项                                  31,800,579.99 0.8547                                             27,179,001.70

其中:港币                                31,800,579.99 0.8547                                             27,179,001.70

其他应收款                                   1,476,520.90 0.8547                                            1,261,938.12

其中:港币                                   1,476,520.90 0.8547                                            1,261,938.12

应付账款                                     1,407,159.06 0.8547                                            1,202,656.63

其中:港币                                   1,407,159.06 0.8547                                            1,202,656.63

其他应付款                                33,464,374.28 0.8547                                             28,600,996.77

其中:港币                                33,464,374.28 0.8547                                             28,600,996.77


(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


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    境外经营实体说明
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、同一控制下企业合并

(1)本期发生的同一控制下企业合并

                                                                                                                          单位: 元

                                                                      合并当期期 合并当期期
               企业合并中 构成同一控                                                                   比较期间被 比较期间被
被合并方名                                             合并日的确 初至合并日 初至合并日
               取得的权益 制下企业合      合并日                                                       合并方的收 合并方的净
       称                                                定依据       被合并方的 被合并方的
                 比例      并的依据                                                                       入              利润
                                                                          收入            净利润

                                                       完成重组被
                                                       收购方董事
                                                       会,且控制被
泸州红高粱               都属于同一                    收购方的财
                                       2016 年 04 月
现代农业开         60.00% 实际控制人                   务和经营政                0.00    -313,195.20           0.00     -152,599.60
                                       28 日
发有限公司               之下企业                      策,并享有相
                                                       应的收益并
                                                       承担相应的
                                                       风险


(2)合并成本

                                                                                                                          单位: 元

                        合并成本                                                           7,942,140.00

--现金                                                                                                                 7,942,140.00


(3)合并日被合并方资产、负债的账面价值

                                                                                                                          单位: 元

                                                         合并日                                        上期期末

货币资金                                                               7,313,916.40                                    6,604,670.67

应收款项                                                               5,216,655.44

存货                                                                       2,807.23

固定资产                                                              10,074,645.41                                   10,922,381.99

应付款项                                                               3,636,027.89                                    4,919,879.04

净资产                                                                 6,977,134.08                                    7,453,804.30


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取得的净资产                                                    6,977,134.08                              7,453,804.30


2、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:
      公司第八届董事会七次会议于2016年4月26日以十票赞成审议通过了《关于子公司投资设立泸州老窖定制酒有限公司的
议案》,决定投资75万元成立控股子公司泸州老窖定制酒有限公司,本公司持有其15.00%的控股权,由泸州老窖股份有限
公司销售公司实际控制,将其纳入2016年合并报表范围。


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%                 0.00% 投资设立
限责任公司

泸州老窖博大酿
                 泸州市         泸州市         酿酒                       90.00%             10.00% 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%                 0.00% 投资设立
限公司销售公司

泸州老窖怀旧酒
类营销有限公司 泸州市           泸州市         白酒销售                       0.00%         100.00% 投资设立
注1

泸州鼎力酒业有
                 泸州市         泸州市         白酒销售                       0.00%         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                       0.00%         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                       0.00%         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                 0.00%         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                       0.00%          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                                        0.00%          95.00% 投资设立
务有限公司                                     销售

泸州老窖博盛恒
                 泸州市         泸州市         白酒销售                       0.00%          75.00% 投资设立
祥酒类销售有限



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公司

泸州老窖永盛酒
                   泸州市         泸州市             白酒销售                 90.00%           10.00% 投资设立
业销售有限公司

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                                      83.33%           16.67% 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%            0.00% 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%            0.00% 投资设立
公司

泸州老窖电子商
                   泸州市         泸州市             白酒销售                 81.40%            0.00% 投资设立
务股份有限公司

泸州保诺生物科
                   泸州市         泸州市             发酵制品制造              0.00%         100.00% 投资设立
技有限公司

泸州老窖旅游文                                       白酒销售、旅游
                   泸州市         泸州市                                      83.33%           16.67% 投资设立
化有限责任公司                                       业

泸州红高粱现代
农业开发有限公 泸州市             泸州市             高粱销售                  0.00%           60.00% 股权受让


泸州老窖定制酒
                   泸州市         泸州市             白酒销售                  0.00%           15.00% 投资设立
有限公司     注2

其他说明:
     注1:原泸州老窖定制酒类营销有限公司于2016年4月5日更名为泸州老窖怀旧酒类营销有限公司。
     注2:公司持有定制酒公司15.00%的控股权,并向其派出关键管理人员,形成实际控制,按照企业会计准则第33号规定,
将其纳入2016年合并报表范围。


(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%            36,963,628.87                                98,764,038.59
有限公司(合并)

泸州品创科技有限公司                       5.00%            2,142,821.77                                 7,167,916.46

泸州老窖国际发展(香
                                         45.00%             2,143,969.44                                10,961,302.66
港)有限公司

泸州老窖电子商务股份
                                         18.60%              -679,154.52                                10,678,352.47
有限公司



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泸州红高粱现代农业开
                                                40.00%                 -351,536.19                                                     2,629,985.53
发有限公司

泸州老窖定制酒有限公
                                                85.00%                 -367,210.49                                                     2,791,697.51


合计                                                                 39,852,518.88                                                132,993,293.22


(3)重要非全资子公司的主要财务信息

                                                                                                                                             单位: 元

                                     期末余额                                                             期初余额
子公司
           流动资     非流动      资产合    流动负      非流动     负债合    流动资       非流动      资产合        流动负      非流动        负债合
 名称
             产        资产         计          债        负债       计           产       资产         计            债         负债           计

泸州老
窖博大
           259,886, 10,478,4 270,365, 32,109,8                     32,109,8 304,995, 10,478,4 315,473, 75,473,8                              32,109,8
酒业营                                                      0.00
             973.61      84.97     458.58       05.29                05.29       359.23     84.97       844.20        44.20                     05.29
销有限
公司

泸州品
创科技     101,863, 53,913,8 155,777, 6,642,22 5,776,78 12,419,0 61,142,5 56,688,0 117,830, 10,742,3 6,586,42 17,328,7
有限公       446.96      89.49     336.45        1.58       5.72     07.30        67.47     85.21       652.68        30.34           8.58      58.92


泸州老
窖国际
           53,179,0 454,925. 53,633,9 29,275,5                     29,275,5 33,207,1 532,078. 33,739,2 15,160,1                              15,160,1
发展(香                                                    0.00
              55.73          22     80.95       30.59                30.59        55.25          46      33.71        54.03                     54.03
港)有限
公司

泸州老
窖电子
           94,010,7 720,740. 94,731,4 37,320,9                     37,320,9 121,225, 614,352. 121,839, 60,777,9                              60,777,9
商务股                                                      0.00
              51.25          19     91.44       94.31                94.31       477.33          49     829.82        64.31                     64.31
份有限
公司

                                                                                                                                             单位: 元

                                         本期发生额                                                      上期发生额
子公司名称                                      综合收益总 经营活动现                                               综合收益总 经营活动现
                  营业收入        净利润                                          营业收入            净利润
                                                     额            金流量                                                  额            金流量

泸州老窖博
                                                                 35,325,153.9                     137,179,485. 137,179,485. 19,461,929.8
大酒业营销        -329,550.46 -1,744,346.71 -1,744,346.71                        -1,846,900.30
                                                                             5                                 94                94                  5
有限公司

泸州品创科     62,474,056.3 42,856,435.3 42,856,435.3                            268,028,748.                                         -37,945,557.5
                                                                 4,531,966.31                     2,307,307.28 2,307,307.28
技有限公司                   9              9               9                               90                                                       6



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泸州老窖国
                23,696,814.3                                                 90,914,386.7 68,588,598.0 68,588,598.0 16,743,332.6
际发展(香                     4,764,376.54 4,764,376.54 6,318,805.09
                          5                                                            0              6           6             3
港)有限公司

泸州老窖电
                59,203,983.9                                 -24,775,370.8 15,393,766.6
子商务股份                     -3,651,368.38 -3,651,368.38                                 2,692,869.76 2,692,869.76 5,359,132.49
                          6                                              5             3
有限公司


2、在合营安排或联营企业中的权益

(1)重要的合营企业或联营企业


                                                                                           持股比例              对合营企业或联
合营企业或联营
                     主要经营地             注册地            业务性质                                           营企业投资的会
     企业名称                                                                       直接              间接
                                                                                                                   计处理方法

重要的和营企
业:



重要的联营企
业:

华西证券股份有
限公司(以下简 四川成都                四川成都         证券业                         12.99%             12.99% 权益法
称"华西证券")

在合营企业或联营企业的持股比例不同于表决权比例的说明:
持有 20%以下表决权但具有重大影响,或者持有 20%或以上表决权但不具有重大影响的依据:
     注:对华西证券持有20%以下表决权但具有重大影响的依据是本公司向华西证券董事会推荐了董事,并享有相应实质性
的参与决策权。


(2)重要联营企业的主要财务信息

                                                                               &nbs