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2019年09月20日 星期五

泸州老窖(000568)公告正文

泸州老窖:2017年半年度报告

公告日期:2017-08-29

                    泸州老窖股份有限公司 2017 年半年度报告全文




泸州老窖股份有限公司

  2017 年半年度报告




    2017 年 08 月




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                                            泸州老窖股份有限公司 2017 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。

    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。

    所有董事均已出席了审议本报告的董事会会议。

    公司在中国农业银行长沙迎新支行、中国工商银行南阳中州支行等三处储

蓄存款 5 亿元涉及合同纠纷,公司已报请公安机关介入,采取资产保全措施,

并对其中两处储蓄存款合同纠纷提起了民事诉讼。结合公安机关保全资产情况

以及律师出具的专业法律意见,公司对 5 亿元合同纠纷存款计提了 2 亿元坏账

准备。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 2 亿元中的 1 亿元本金及相应利息。因涉及刑事案件,目前该案尚处

于民事诉讼中止状态,今后随着案件进展,坏账准备金额可能进行调整,特提

示广大投资者注意风险。

    公司计划不派发现金红利,不送红股,不以公积金转增股本。




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                                                                                          泸州老窖股份有限公司 2017 年半年度报告全文




                                                                    目录




2017 半年度报告 ................................................................................................................................. 1

第一节 重要提示、释义 .................................................................................................................... 2

第二节 公司简介和主要财务指标 .................................................................................................... 5

第三节 公司业务概要 ........................................................................................................................ 8

第四节 经营情况讨论与分析 ............................................................................................................ 9

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

第六节 股份变动及股东情况 .......................................................................................................... 26

第七节 优先股相关情况 .................................................................................................................. 30

第八节 董事、监事、高级管理人员情况 ...................................................................................... 31

第九节 公司债相关情况 .................................................................................................................. 32

第十节 财务报告 .............................................................................................................................. 33

第十一节 备查文件目录 ................................................................................................................ 119




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                                                       泸州老窖股份有限公司 2017 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 2017 年半年度报告全文




                           第二节 公司简介和主要财务指标

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 2016 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 2016 年年报。



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                                                                       泸州老窖股份有限公司 2017 年半年度报告全文


四、主要会计数据和财务指标

公司是否需追溯调整或重述以前年度会计数据
√ 是 □ 否
追溯调整或重述原因
同一控制下企业合并

                                                                                                   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)                        5,116,014,346.10     4,269,518,789.20     4,284,364,852.43             19.41%

归属于上市公司股东的净利润(元)      1,467,043,514.56     1,112,415,943.72     1,105,248,643.77             32.73%

归属于上市公司股东的扣除非经常性损
                                      1,466,454,461.54     1,105,649,415.38     1,098,482,115.43             33.50%
益的净利润(元)

经营活动产生的现金流量净额(元)      1,347,676,719.19     1,561,773,336.64     1,603,851,690.92            -15.97%

基本每股收益(元/股)                             1.046               0.7933               0.788             32.74%

稀释每股收益(元/股)                             1.046               0.7933               0.788             32.74%

加权平均净资产收益率                           12.49%               10.30%               10.25%                  2.24%

                                                                                                   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)                         13,788,082,338.75    13,323,160,280.61    13,965,619,659.13             -1.27%

归属于上市公司股东的净资产(元)     11,143,967,255.37    10,208,809,987.07    11,009,813,755.50                 1.22%


五、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。


六、非经常性损益项目及金额

√ 适用 □ 不适用




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                                                                    泸州老窖股份有限公司 2017 年半年度报告全文


                                                                                                          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)                   -526,041.72 详见"附注五、39"

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
                                                                      3,044,294.03 详见"附注五、38"
一标准定额或定量享受的政府补助除外)

同一控制下企业合并产生的子公司期初至合并日的当期净损
                                                                         -191,280.50


除上述各项之外的其他营业外收入和支出                                      -73,102.49 详见"附注五、38 和 39"

减:所得税影响额                                                         291,370.99

     少数股东权益影响额(税后)                                       1,373,445.31

合计                                                                     589,053.02               --

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 2017 年半年度报告全文




                                        第三节 公司业务概要

一、报告期内公司从事的主要业务

公司是否需要遵守特殊行业的披露要求

     公司属酒、饮料和精制茶制造业中的白酒细分行业,以专业化白酒产品设计、生产、销售为主要经营模式,主营“国窖1573”、
“泸州老窖”等系列白酒的研发、生产和销售,主要综合指标位于白酒行业前列。
     2017年,公司围绕发展目标确定了“坚持、创新、冲刺、激励”的发展主题:致力“五个坚持”坚持战略为先、坚持文化为
魂、坚持质量为本、坚持销售为王、坚持稳健为要;推动“四个创新”,推动管理创新、科技创新、营销创新、产品创新;发
起“三个冲刺”,向“浓香国酒”的品牌高度发起冲刺,向“白酒前三”的领军地位发起冲刺,向“行业标杆”的发展目标发起冲刺;
强化“两个激励”,强化成长激励,强化薪酬激励。报告期内,公司各项工作按照既定规划顺利推进,实现了经营规模和盈利
水平的良性增长。


二、主要资产重大变化情况

1、主要资产重大变化情况


               主要资产                                               重大变化说明


股权资产                              未发生重大变化

固定资产                              未发生重大变化

无形资产                              未发生重大变化

                                      较年初增加 295,228,242.58 元,增长 160.56%,主要系本期酿酒工程技改项目投入
在建工程
                                      增加影响所致。

                                      较年初增加 7,153,000.00 元,增长 69.48%,主要系本期计提的利息收入增加影响所
应收利息
                                      致。


2、主要境外资产情况

□ 适用 √ 不适用


三、核心竞争力分析

公司是否需要遵守特殊行业的披露要求

报告期内核心竞争力无重大变化。




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                                                                        泸州老窖股份有限公司 2017 年半年度报告全文




                                   第四节 经营情况讨论与分析

一、概述

    报告期内,公司实现营业收入51.16亿元,同比增长19.41%,实现归属于上市公司股东净利润14.67亿元,同比增长32.73%。
主要工作与经营情况如下:
    (一)凝聚销售合力,积极开拓市场。销售统一指挥体系作用充分发挥。继续完善“四总三线一中心” 营销组织架构,
全国“7大营销服务中心”建成运行,强化了营销决策、指挥、监督、协调的统一;销售队伍合力基本形成。积极引进和培养
各类营销人才,加强了专业营销团队建设;主要品项价格体系全面理顺。进一步明确五大单品市场定位,快速调整产品配
额、费用和价格政策,理顺了价格体系;销售渠道构建成效明显。深入推进两级化渠道和控盘分利等营销模式,坚持直控终
端和直达消费者,进一步推进核心网点建设,实现了资源整合与信心提振。
    (二)拓展消费群体,提升品牌拉力。抢占品牌宣传制高点。紧跟重大时政热点进行品牌宣传,充分借力重大经济活动
和社会热点事件,积极策划高端活动,增加泸州老窖品牌的曝光率,增强品牌的历史和文化厚度;成功策划举办重大庆典活
动。主动发挥泸州老窖的品牌影响力和市场资源优势,举办 “中国国际酒业博览会” “国际诗酒文化大会” “鸡尾酒专业委员
会暨泸州老窖百调杯中国鸡尾酒世界杯赛启动仪式”等重大活动,其中,连续十年成功举办的“国窖1573封藏大典”,成为中
国白酒行业文化活动的标杆;积极培育高端消费圈层,深入开展体验营销。持续开展“泸州游”、“七星盛宴”、“国窖荟”、“6080
时光记忆品鉴会”等体验营销活动和高端圈层营销,进一步增强品牌口碑,吸引更多消费者;品牌清理深入推进。继续深入
开展品牌“瘦身”工作,塑造清晰的主品项体系,实现了资源聚焦和品牌高度提升。
    (三)实施创新驱动,布局未来发展。积极发展健康养生白酒产业。发布了泸州老窖滋补大曲、茗酿等健康养生酒品,
实现了对健康养生酒产品类型的全覆盖,并持续开展了“泸州老窖健康中国行”品牌宣传活动,实现了养生酒在线上和线下营
销策略的同步落地;积极发展新型中式白酒。引领中国白酒“时尚化”、“年轻化”、“个性化”的潮流,开发“巴蜀记忆”鸡尾酒、
“桃花醉”配制酒等新型中式白酒产品;积极发展电子商务。拥抱互联网,全力推进“天网”工程建设,充分利用电商、自媒体、
社交网络等平台开展品牌推广和产品销售;积极发展白酒自动化酿造。完成了酿酒基地传输、摊晾等生产环节的机械化改
造,提升了酿酒生产自动化水平。深化与泸州国家高新区、江南大学和泸州智通公司等相关科研院所、企业的合作,大力推
进在制曲、酿酒和包装等各生产环节智能化装备的研发工作。
    (四)弘扬工匠精神,坚守安全底线。质量控制及酿造技术不断提升。联合中国工程院、江南大学、中国农业大学等
多家单位的上百名技术专家,开展了中国传统酿造领域首个国家重点研发计划“传统酿造食品风味与品质调控及新型酿造技
术创制”的相关研究工作;质量监管水平持续提升。推进系统化的生产链、供应链质量管理,将质量管理延伸至供应商、物
流运输合作方及经销商;邀请第三方认证中心专家,开展了质量审查工作,进一步改进和完善质量监管体系,筑牢了公司质
量安全的“防火墙”;质量标准体系更加完善。建立健全了涵盖原粮种植、曲药生产、酿酒生产、基酒储存、勾调组合、灌装
生产和质量检验等环节严于国家标准的200余项企业标准,保持了公司在行业内质量技术的领先地位;质量水平获得广泛认
可。今年以来,公司先后获得了“全国实施卓越绩效模式先进企业”、“全国质量信得过产品”、“全国产品和服务质量诚信示
范企业”、“全国白酒行业质量领先品牌”、 “四川质量奖”等一系列荣誉。其中,公司是省内唯一一家荣获四川省最高质量奖
项——“四川质量奖”的酒类企业。
    (五)推进重点项目,助力扩张发展。酿酒工程技改项目加快推进。项目建设进展顺利,制曲车间、酿酒车间、泸型
酒质量控制中心和酒库等核心功能单元的设计方案已通过审查,各单体建筑工程正在抓紧建设;信息化顶层设计项目深入
实施。按照前期公司信息化顶层设计的部署,正加快推动在销售、生产、管理等各板块的信息化系统建设工作,财务共享系
统已完成系统建设;供应链管理咨询及SAP实施项目进度过半;营销咨询及系统项目、全面预算管理项目、广告业务与费用
管理项目等相关工作正在顺利进行。




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                                                                          泸州老窖股份有限公司 2017 年半年度报告全文


二、主营业务分析

参见“经营情况讨论与分析”中的“一、概述”相关内容。
主要财务数据同比变动情况
                                                                                                                  单位:元

                              本报告期                 上年同期               同比增减                     变动原因

营业收入                      5,116,014,346.10         4,284,364,852.43                  19.41%

营业成本                      1,608,122,176.70         1,752,078,523.26                  -8.22%

                                                                                                  主要系为了促进销售,
                                                                                                  本期继续加大广告宣传
销售费用                        859,888,919.13          601,860,979.98                   42.87% 和市场促销(产品陈列,
                                                                                                  市场开发等)的力度影
                                                                                                  响所致。

                                                                                                  主要系随着公司发展的
                                                                                                  需要,本期员工人数增
管理费用                        274,427,976.02          207,772,380.84                   32.08%
                                                                                                  长,计提员工绩效工资
                                                                                                  增加影响所致。

财务费用                        -35,985,547.99           -28,637,351.00               -25.66%

所得税费用                      450,194,428.69          375,134,746.42                   20.01%

                                                                                                  主要系本报告期内研发
研发投入                         10,802,729.69             8,032,756.56                  34.48% 材料和技术咨询投入增
                                                                                                  加影响所致。

经营活动产生的现金流
                              1,347,676,719.19         1,603,851,690.92               -15.97%
量净额

                                                                                                  主要系本报告期内支付
投资活动产生的现金流
                               -290,339,310.71           -15,671,123.33            -1,752.70% 酿酒工程技改项目资金
量净额
                                                                                                  影响所致。

                                                                                                  主要系本报告期内支付
筹资活动产生的现金流
                              -1,600,121,986.68          -31,952,865.87            -4,907.76% 2016 年度分红和偿还债
量净额
                                                                                                  务款影响所致。

                                                                                                  主要系本报告其内经营
现金及现金等价物净增                                                                              活动、投资活动、筹资
                               -541,985,850.23         1,556,227,701.72              -134.83%
加额                                                                                              活动现金流量净额减少
                                                                                                  共同影响所致。

                                                                                                  主要系随着本期销售收
                                                                                                  入规模增加及业务模式
税金及附加                      534,732,857.92          311,910,992.76                   71.44%
                                                                                                  调整,消费税增加影响
                                                                                                  所致。

                                                                                                  主要系本报告期内对外
营业外支出                        8,238,326.32             4,671,478.33                  76.35%
                                                                                                  捐赠及处置废旧包材增


                                                                                                                        10
                                                                                泸州老窖股份有限公司 2017 年半年度报告全文


                                                                                                   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。
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                4,989,064,708.59 1,580,227,906.51              68.33%           20.13%         -8.47%          9.90%

分产品

高档酒类            2,478,001,512.90    217,320,874.04             91.23%           45.40%         15.72%          2.25%

中档酒类            1,218,833,317.84    336,197,627.35             72.42%            1.08%        -30.98%         12.81%

低档酒类            1,292,229,877.85 1,026,709,405.12              20.55%            3.98%         -2.37%          5.16%

分地区

华北地区            1,286,823,661.24    372,219,991.06             71.07%           28.75%          8.57%          5.37%

华中地区              929,847,794.84    214,508,546.51             76.93%           56.07%         57.46%          -0.20%

西南地区            2,036,709,560.21    631,811,680.10             68.98%           10.79%        -20.79%         12.37%

其他地区              735,683,692.30    361,687,688.83             50.84%            2.28%        -19.58%         13.36%


三、非主营业务分析

□ 适用 √ 不适用


四、资产及负债状况

1、资产构成重大变动情况

                                                                                                                  单位:元

                           本报告期末                    上年同期末

                                     占总资产比                    占总资产比 比重增减            重大变动说明
                        金额                          金额
                                         例                           例

                    4,284,662,181.                4,826,448,031.
货币资金                                 31.08%                        34.56%     -3.48%
                               51                            74

应收账款             3,967,148.22         0.03%     3,898,676.86        0.03%      0.00%

                    2,310,179,784.                2,513,775,232.
存货                                     16.75%                        18.00%     -1.25%
                               71                            66

长期股权投资        1,778,551,898.       12.90% 1,712,154,381.         12.26%      0.64%



                                                                                                                        11
                                                                                     泸州老窖股份有限公司 2017 年半年度报告全文


                               95                                55

                    1,121,695,319.                   1,178,861,028.
固定资产                                    8.14%                          8.44%       -0.30%
                               46                                34

                    479,098,818.0                                                               主要系本期酿酒工程技改项目投入
在建工程                                    3.47% 183,870,575.51           1.32%        2.15%
                                   9                                                            增加影响所致。


2、以公允价值计量的资产和负债

√ 适用 □ 不适用
                                                                                                                            单位:元

                                                     计入权益的累
                                   本期公允价值                       本期计提的减
     项目            期初数                          计公允价值变                      本期购买金额 本期出售金额         期末数
                                       变动损益                            值
                                                          动

金融资产

3.可供出售金
                 237,603,220.94 26,723,983.91 250,578,048.09                    0.00             0.00            0.00 264,327,204.85
融资产

上述合计         237,603,220.94 26,723,983.91 250,578,048.09                    0.00             0.00            0.00 264,327,204.85

金融负债                    0.00                                                                                                0.00

报告期内公司主要资产计量属性是否发生重大变化
□ 是 √ 否


3、截至报告期末的资产权利受限情况

                 项目                             期末账面余额                                      受限原因
其他货币资金                                              200,000.00 根据旅游局规定存入指定银行的不得随意支取的旅游服务保证
                                                                                                        金
                 合计                                     200,000.00


五、投资状况分析

1、总体情况

√ 适用 □ 不适用

            报告期投资额(元)                         上年同期投资额(元)                                  变动幅度

                          2,034,514,436.73                              1,901,190,401.56                                      7.01%


2、报告期内获取的重大的股权投资情况

□ 适用 √ 不适用




                                                                                                                                  12
                                                                                       泸州老窖股份有限公司 2017 年半年度报告全文


3、报告期内正在进行的重大的非股权投资情况

√ 适用 □ 不适用
                                                                                                                                  单位:元

                                                               截至报                                截止报 未达到
                               是否为固 投资项       本报告    告期末                                告期末 计划进 披露日 披露索
                                                                          资金来 项目进 预计收
  项目名称      投资方式 定资产投 目涉及             期投入    累计实                                累计实 度和预 期(如 引(如
                                                                             源       度     益
                                    资       行业     金额     际投入                                现的收 计收益       有)      有)
                                                                金额                                   益     的原因

                                                                                                                                  《关于
                                                                                                                                  子公司
                                                                                                                                  投资酿
                                                                                                                                  酒工程
                                                                                                                                  技改项
                                                                                                                                  目的公
                                                                                                                        2016 年
酿酒工程技改                                         279,621, 461,368, 自有资                                                     告》公
                自建           是          白酒                                     12.00%    0.00     0.00 不适用 04 月 28
项目                                                  440.15     948.05 金                                                        告编
                                                                                                                        日
                                                                                                                                  号:
                                                                                                                                  2016-12
                                                                                                                                  (http:/
                                                                                                                                  /www.c
                                                                                                                                  ninfo.co
                                                                                                                                  m.cn/)

                                                     279,621, 461,368,
合计                 --              --       --                             --       --      0.00     0.00      --          --        --
                                                      440.15     948.05


4、金融资产投资

(1)证券投资情况

√ 适用 □ 不适用

                                                                        计入权
                                                               本期公
                                                                        益的累
证券品 证券代 证券简 最初投 会计计 期初账 允价值                                   本期购 本期出 报告期 期末账 会计核 资金来
                                                                        计公允
   种      码             称    资成本 量模式 面价值 变动损                        买金额 售金额     损益     面价值 算科目            源
                                                                        价值变
                                                                 益
                                                                           动

                                                                                                                        可供出
境内外              国泰君          12,719, 公允价   218,934 22,611,8 228,827                                 241,546             自有资
         601211                                                                      0.00    0.00     0.00              售金融
股票                安              156.76 值计量    ,374.24    34.26 ,051.74                                 ,208.50             金
                                                                                                                        资产

                                                                                                                        可供出
境内外              北化股          1,030,0 公允价   18,668, 4,112,14 21,750,                                 22,780,             自有资
         002246                                                                      0.00    0.00     0.00              售金融
股票                份               00.00 值计量     846.70     9.65     996.35                               996.35             金
                                                                                                                        资产



                                                                                                                                            13
                                                                             泸州老窖股份有限公司 2017 年半年度报告全文


                           13,749,          237,603 26,723, 250,578                                   264,327
合计                                 --                                     0.00     0.00      0.00                 --       --
                           156.76           ,220.94    983.91 ,048.09                                 ,204.85

证券投资审批董事会公告
披露日期

证券投资审批股东会公告
披露日期(如有)


(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。


六、重大资产和股权出售

1、出售重大资产情况

□ 适用 √ 不适用
公司报告期未出售重大资产。


2、出售重大股权情况

□ 适用 √ 不适用


七、主要控股参股公司分析

√ 适用 □ 不适用
主要子公司及对公司净利润影响达 10%以上的参股公司情况
                                                                                                                          单位:元

 公司名称    公司类型     主要业务   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

                                     泸州老窖
泸州老窖                             系列酒生
                                                  30,000,000. 2,823,972,4 484,193,41 1,868,648,4 216,576,3 161,622,211.
酿酒有限    子公司        白酒生产   产销售、曲
                                                  00                80.31           4.70        87.23      27.96                  66
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 5,808,855,2 1,541,746,4 4,864,097,6 1,650,573 1,240,114,29
            子公司        白酒销售
公司销售                             包装、白酒 0.00                47.79          97.16        54.41     ,735.68             1.86
公司                                 销售

报告期内取得和处置子公司的情况
√ 适用 □ 不适用

               公司名称                     报告期内取得和处置子公司方式                   对整体生产经营和业绩的影响



                                                                                                                                   14
                                                                   泸州老窖股份有限公司 2017 年半年度报告全文


泸州老窖养生酒业有限责任公司         同一控制下的企业合并                无重大影响


八、公司控制的结构化主体情况

□ 适用 √ 不适用


九、对 2017 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


十、公司面临的风险和应对措施

    1.外部环境风险
    (1)经济周期风险。公司将致力于打造五大单品,高中低品项齐全,且都具有名牌产品,具备抵御宏观经济波动的产
品广度。
    (2)人口老龄化及年轻消费群体消费习惯改变带来传统市场萎缩的风险。公司已经在积极布局健康化养生酒产业和时
尚化新型酒精饮料产业,拓展新市场。
    2.经营风险
   (1)养生酒、新型酒精饮料产业目前尚处于探索中,能否转化为经营业绩尚有不确定性。公司一方面将积极开拓养生酒
和新型酒精饮料新业务,一方面在该领域引进战略投资者,提高经营水平,降低投资风险。
   (2)公司经营规模不断扩大对创新能力、品牌塑造、管理效率等方面的竞争力提出更高的要求。为此,公司借助外脑,
全方位的开展管理咨询项目建设,努力提高公司管理水平,增强公司在竞争型市场格局中的市场拼抢能力。
   (3)食品安全风险。食品安全是备受关注的社会重大问题,公司将继续深入践行“让中国白酒的质量看得见”,构建无死
角的质量监管体系,让消费者喝到放心的酒。




                                                                                                           15
                                                                      泸州老窖股份有限公司 2017 年半年度报告全文




                                        第五节 重要事项

一、报告期内召开的年度股东大会和临时股东大会的有关情况

1、本报告期股东大会情况


     会议届次            会议类型    投资者参与比例        召开日期            披露日期              披露索引

                                                                                                《泸州老窖股份有
                                                                                                限公司 2016 年度股
                                                                                                东大会决议公告》公
2016 年度股东大会 年度股东大会                 55.01% 2017 年 05 月 26 日 2017 年 05 月 27 日
                                                                                                告编号:2017-10
                                                                                                (http://www.cninfo
                                                                                                .com.cn/)


2、表决权恢复的优先股股东请求召开临时股东大会

□ 适用 √ 不适用


二、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。


三、公司实际控制人、股东、关联方、收购人以及公司等承诺相关方在报告期内履行完毕及
截至报告期末超期未履行完毕的承诺事项

□ 适用 √ 不适用
公司报告期不存在公司实际控制人、股东、关联方、收购人以及公司等承诺相关方在报告期内履行完毕及截至报告期末超期
未履行完毕的承诺事项。


四、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。


五、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




                                                                                                                   16
                                                                  泸州老窖股份有限公司 2017 年半年度报告全文


六、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


七、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。


八、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
业银行长沙迎新
                                                                                                      见本节"其
支行存款纠纷提                                                                        2014 年 10 月
                      15,000 是            中止诉讼   中止诉讼       中止诉讼                         他重大事项
起诉讼,案件已移                                                                      15 日
                                                                                                      说明"
送湖南省高级人
民法院

公司就与中国工
商银行南阳中州
                                                                                                      见本节"其
支行存款纠纷提                                                                        2015 年 01 月
                      15,000 是            中止诉讼   中止诉讼       中止诉讼                         他重大事项
起诉讼,案件已移                                                                      10 日
                                                                                                      说明"
送河南省高级人
民法院

其他诉讼事项
□ 适用 √ 不适用


九、处罚及整改情况

□ 适用 √ 不适用
公司报告期不存在处罚及整改情况。


十、公司及其控股股东、实际控制人的诚信状况

□ 适用 √ 不适用


十一、公司股权激励计划、员工持股计划或其他员工激励措施的的实施情况

□ 适用 √ 不适用
公司报告期无股权激励计划、员工持股计划或其他员工激励措施及其实施情况。


                                                                                                                  17
                                                                                  泸州老窖股份有限公司 2017 年半年度报告全文


十二、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
                                                                                                                           窖股
                                                                                                                           份有
                                                                                                                           限公
                                                                                                                           司
                                                                                                                           2017
新舒特                                                                                                                     年日
斯布鲁 控股股                                                                                                              常关
                    向关联            酒庄对                                                                     2017 年
克私人 东的控                采购红                                                                                        联交
                    人采购            经销商 市场价 1,959.25 99.14%              3,630 否       现金    不适用 04 月 19
公司(希 股子公              酒                                                                                            易公
                    商品              价格                                                                       日
拉谷酒 司                                                                                                                  告》公
庄)                                                                                                                       告编
                                                                                                                           号:
                                                                                                                           2017-6
                                                                                                                           (http:
                                                                                                                           //www
                                                                                                                           .cninfo
                                                                                                                           .com.c
                                                                                                                           n/

老窖集 控股股 向关联
                             采购促 公开招
团及其 东及其 人采购                           招标价       17.06     0.86%            0是      现金    不适用
                             销品     投标
子公司 子公司 商品

                                                                                                                           《泸
                                                                                                                           州老
                                                                                                                           窖股
                                      泸州市                                                                               份有
         控股股
兴泸集              向关联            发改委、                                                                   2017 年 限公
         东的一                                                       100.00
团及其              人采购 采购水 物价局 市场价             26.35                 93.3 否       现金    不适用 04 月 19 司
         致行动                                                             %
子公司              原材料            统一定                                                                     日        2017
         人
                                      价                                                                                   年日
                                                                                                                           常关
                                                                                                                           联交
                                                                                                                           易公


                                                                                                                                  18
                                                                        泸州老窖股份有限公司 2017 年半年度报告全文


                                                                                                             告》公
                                                                                                             告编
                                                                                                             号:
                                                                                                             2017-6
                                                                                                             (http:
                                                                                                             //www
                                                                                                             .cninfo
                                                                                                             .com.c
                                                                                                             n/

                                                                                                             《泸
                                                                                                             州老
                                                                                                             窖股
                                                                                                             份有
                                                                                                             限公
                                                                                                             司
                                                                                                             2017
                                                                                                             年日
                                  泸州市
         控股股 向关联                                                                                       常关
兴泸集                            发改委、                                                         2017 年
         东的一 人采购 采购天                                100.00                                          联交
团及其                            物价局 市场价     154.92            260.95 否    现金    不适用 04 月 19
         致行动 燃料和 然气                                      %                                           易公
子公司                            统一定                                                           日
         人     动力                                                                                         告》公
                                  价
                                                                                                             告编
                                                                                                             号:
                                                                                                             2017-6
                                                                                                             (http:
                                                                                                             //www
                                                                                                             .cninfo
                                                                                                             .com.c
                                                                                                             n/

                                                                                                             《泸
                                                                                                             州老
                                                                                                             窖股
                                                                                                             份有
                                                                                                             限公
                                                                                                             司
         控股股 接受关
兴泸集                   接受物                                                                    2017 年 2017
         东的一 联人提            公开招                     100.00
团及其                   业管理            招标价    67.87            166.49 否    现金    不适用 04 月 19 年日
         致行动 供的劳            标                             %
子公司                   等                                                                        日        常关
         人     务
                                                                                                             联交
                                                                                                             易公
                                                                                                             告》公
                                                                                                             告编
                                                                                                             号:
                                                                                                             2017-6

                                                                                                                    19
                                                                 泸州老窖股份有限公司 2017 年半年度报告全文


                                                                                                      (http:
                                                                                                      //www
                                                                                                      .cninfo
                                                                                                      .com.c
                                                                                                      n/

                                                                                                      《泸
                                                                                                      州老
                                                                                                      窖股
                                                                                                      份有
                                                                                                      限公
                                                                                                      司
                                                                                                      2017
                                                                                                      年日
                向关联                                                                                常关
老窖集 控股股                                                                               2017 年
                人销售 销售白 公司团                                                                  联交
团及其 东及其                          团购价   338.69 80.79%   1,569 否    现金    不适用 04 月 19
                产品、商 酒   购价格                                                                  易公
子公司 子公司                                                                               日
                品                                                                                    告》公
                                                                                                      告编
                                                                                                      号:
                                                                                                      2017-6
                                                                                                      (http:
                                                                                                      //www
                                                                                                      .cninfo
                                                                                                      .com.c
                                                                                                      n/

                                                                                                      《泸
                                                                                                      州老
                                                                                                      窖股
                                                                                                      份有
                                                                                                      限公
                                                                                                      司
                                                                                                      2017
                                                                                                      年日
         控股股 向关联
兴泸集                                                                                      2017 年 常关
         东的一 人销售 销售白 公司团
团及其                                 团购价   80.54 19.21%     380 否     现金    不适用 04 月 19 联交
         致行动 产品、商 酒   购价格
子公司                                                                                      日        易公
         人     品
                                                                                                      告》公
                                                                                                      告编
                                                                                                      号:
                                                                                                      2017-6
                                                                                                      (http:
                                                                                                      //www
                                                                                                      .cninfo
                                                                                                      .com.c

                                                                                                             20
                                                                    泸州老窖股份有限公司 2017 年半年度报告全文


                                                                                                       n/

合计                               --      --   2,644.68   --   6,099.74   --     --      --      --        --

大额销货退回的详细情况           不适用

按类别对本期将发生的日常关联交
易进行总金额预计的,在报告期内 不适用
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、资产或股权收购、出售发生的关联交易

□ 适用 √ 不适用
公司报告期未发生资产或股权收购、出售的关联交易。


3、共同对外投资的关联交易

□ 适用 √ 不适用
公司报告期未发生共同对外投资的关联交易。


4、关联债权债务往来

√ 适用 □ 不适用
是否存在非经营性关联债权债务往来
□ 是 √ 否
公司报告期不存在非经营性关联债权债务往来。


5、其他重大关联交易

□ 适用 √ 不适用
公司报告期无其他重大关联交易。


十三、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。


十四、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

                                                                                                                 21
                                                                     泸州老窖股份有限公司 2017 年半年度报告全文


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、重大担保

□ 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。


十五、社会责任情况

1、履行精准扶贫社会责任情况

(1)半年度精准扶贫概要

   (一)强化组织领导,带领公司全员参与扶贫工作。
       1、加强组织保障:为确保精准扶贫帮扶村顺利实现脱贫摘帽,泸州老窖股份有限公司成立了扶贫工作组,由公司党委
书记、董事长刘淼同志担任扶贫工作领导组组长,工作组有七人专门从事帮扶工作的开展,在今年挂职驻村第一书记轮换中,
公司选派了更为年轻的团委书记挂职驻村第一书记。公司全体高管带头,发动基层党总支、党支部党员、骨干结对帮扶44
户贫困户,制定了“一户一册”帮扶方案。
    2、筹措保障资金:为保障扶贫工作资金的落实,2016年4月26日,公司召开第八届董事会七次会议,会议审议通过了《关
于实施对外捐赠的议案》,从即日起至2018年12月31日,公司结合泸州市政府脱贫攻坚项目,向四川省扶贫基金会泸州市分
会、泸州市红十字会、泸州慈善总会三家慈善机构实施定向捐赠,总金额为1900万元。捐赠按项目进度签署支付协议实施分
期支付,善款主要用于泸州市合江县回洞桥村、古蔺县龙山镇向田村等十个村的帮扶工作。2017年以来,公司共捐款607,886
元。
       (二)抓措施,确保扶贫工作落到实处。
       1、扶贫攻坚,基础设施先行。公司先后捐款和引资共151.19万元,修建了向田村党群服务中心和文化广场、修缮村干
道和9公里入村道路及挡土墙和堡坎基础建设、修建6条约8公里长的生产和学生便道、修建向田村水池、垃圾站和公示栏、
社社通道路等基础设施,惠及村民2200多人,大大改善了向田村的生产生活条件。
    2、脱贫致富,产业发展是根本。“授人以鱼不如授人以渔”,公司在反复调研向田村和考察其它村的基础上,瞄准致贫
根源,注重源头治贫,决定重点开展产业扶贫,坚持走“输血、造血、活血”路子。


                                                                                                            22
                                                                   泸州老窖股份有限公司 2017 年半年度报告全文


    根据向田村贫困户的特点和土壤环境等实际情况,公司制定了“山上种植一批核桃、林下养殖一批土鸡、草上放养一批
肉牛、田里种植一批优质水稻、水稻中养一批白水鱼、土里种一批高山绿色蔬菜”的“六个一批”产业扶贫方案,帮助向田村
发展集中养殖和分散养殖业。结合向田村实际,公司争取资金20万元支持向田村大力发展优质水稻、高山白水养鱼项目和高
山绿色蔬菜项目,发展村上的特色产业。
    3、倾情教育,扶贫与扶智并行。公司坚持习总书记“扶贫先扶志、扶贫必扶智”的讲话精神,公司争取资金6.7万元修建
了村6条共5公里学生上学便道,改善了学生上学难的现状。争取资金1.3万元为向阳小学购买电教设备和文具,争取资金1万
元为村委购买电脑。引资3.5万元用于奖励向田村考取大学的贫困户家庭学生。建立起农民夜校,并引资6万元用于该村村民
教育培训费。公司捐款40万元用于泸州市栋梁工程,支助80名新考取大学的贫困户子女。
    4、发挥科技优势,助推特色项目。
   一方面通过泸州老窖电子商务股份有限公司建立了向田村就读大学生“孵化器”项目组,帮扶向田村13名贫困大学生免费
提供创业平台,一是创业创收,二是增加对互联网+的了解和操作技能,为今后谋生或是回村创业培养人才。另一方面,针
对向田村原生态农副产品的销路问题,向田村与公司的电商合作确定了以市场为导向、收益挂钩分享等运作方式,从养殖、
加工、资质、包装、物流、广宣策划、电商营销等全方面合作,帮扶向田村销售农副产品,增加贫困户的销售渠道。


(2)上市公司半年度精准扶贫工作情况


                             指标                                计量单位             数量/开展情况

一、总体情况                                                       ——                   ——

  其中:1.资金                                                     万元                                  60.79

二、分项投入                                                       ——                   ——

  1.产业发展脱贫                                                   ——                   ——

其中:    1.1 产业发展脱贫项目类型                                 ——     农林产业扶贫;电商扶贫;其他

          1.2 产业发展脱贫项目个数                                  个                                      5

  2.转移就业脱贫                                                   ——                   ——

          2.3 帮助建档立卡贫困户实现就业人数                        人                                      5

  3.易地搬迁脱贫                                                   ——                   ——

  4.教育脱贫                                                       ——                   ——

其中:    4.1 资助贫困学生投入金额                                 万元                                    40

          4.2 资助贫困学生人数                                      人                                     80

  5.健康扶贫                                                       ——                   ——

  6.生态保护扶贫                                                   ——                   ——

  7.兜底保障                                                       ——                   ——

  8.社会扶贫                                                       ——                   ——

          8.3 扶贫公益基金投入金额                                 万元                                    10

  9.其他项目                                                       ——                   ——

三、所获奖项(内容、级别)                                         ——                   ——

泸州市 2016 年度副会长单位爱心捐赠贡献奖                                    市级

泸州市脱贫攻坚先进帮扶单位                                                  市级


                                                                                                            23
                                                                      泸州老窖股份有限公司 2017 年半年度报告全文


(3)后续精准扶贫计划

     (一)捐建基础设施为辅。捐款支持向田村进行幸福美丽新村建设,帮扶贫困户修建卫生厨房和厕所,改善贫困户居住
环境。援建易地搬迁户的养猪场地和鸡圈等。
     (二)帮扶发展产业为主。向向田村贫困户发放大批量土鸡苗,邀请专家帮扶建设鸡舍、指导原生态养殖白草鸡、打造
向田村土鸡品牌;向向田村贫困户发放猪仔;指导贫困户养殖母牛,监督帮扶养殖基金使用情况;扩大稻田养鱼胜利成果,
增加参与贫困户,切实帮助贫困户增收。
     (三)结对帮扶为补充。动员公司党员、骨干、员工向贫困户爱心认购土鸡、土猪肉、鹅等农副产品;同时整合公司电
商、销售网络及古蔺工商质监局等资源,开展体验营销和网络营销,以“政府+企业+电商+专合社+大学生+农户”模式,拓展
贫困户土特产销售渠道,扶持贫困户逐步走向市场化销售。
     (四)支持教育为根本。开展“走基层,送温暖”活动,向新考取大学的贫困户子女发放入学金,利用“春节”慰问结对贫
困户家庭;协调各方资源为贫困大学生、职高生提供暑期实习机会;利用公司电商平台,为贫困大学生免费提供并指导开展
网络营销,发掘和培育人才。
     (五)加强内部考核为支撑。公司加强对精准扶贫工作的领导和考核,层层签订责任书。公司主要领导每两个月集中研
究1次帮扶向田村脱贫攻坚工作,每季度对贫困村脱贫攻坚产业发展、民生项目和基础设施建设等进行分析研究,推进工作。
公司领导班子成员每月轮流到帮扶贫困村督促调研,保持工作力度不减。各党总支、党支部、各结对帮扶单位每月轮流走访
向田村结对贫困户家庭,了解、登记家庭收入和困难情况,适时认购农副产品和给予帮扶。


2、重大环保情况

上市公司及其子公司是否属于环境保护部门公布的重点排污单位



十六、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。本
公司结合目前公安机关保全资产金额以及北京炜横(成都)律师事务所于2017年2月26日出具的专业法律意见,已对涉及合
同纠纷的储蓄存款计提了20,000万元坏账准备,由于该案件尚处在民事诉讼中止状态,今后随着案件诉讼进程及追偿情况,
坏账准备金额可能进行调整。
     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》


                                                                                                              24
                                                                     泸州老窖股份有限公司 2017 年半年度报告全文


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、非公开发行 A 股股票获得中国证监会发审委审核通过
    本公司非公开发行股票拟融资30亿元事项,于2016年11月9日收到中国证券监督管理委员会出具的《中国证监会行政许
可申请受理通知书》( 163232号),中国证监会对公司提交的《泸州老窖股份有限公司上市公司非公开发行新股核准》行
政许可申请材料进行了审查,认为该申请材料齐全,符合法定形式,决定对该行政许可申请予以受理。
    2017年3月22日,中国证券监会发行审核委员会对本公司非公开发行A股股票申请进行了审核,根据会议审核结果,本
次非公开发行A股股票申请获得审核通过。详细情况参见公司2017年3月23日公告:《关于非公开发行A股股票获得中国证监
会发审委审核通过的公告》,公告编号:2017-2(http://www.cninfo.com.cn/)。
    2017年7月28日,公司收到中国证券监督管理委员会《关于核准泸州老窖股份有限公司非公开发行股票的批复》(证监
许可【2017】1218号),公司按照批复文件要求办理本次非公开发行股票的相关事宜。详细情况参见公司2017年7月29日公
告:《关于非公开发行股票获得中国证监会核准批文的公告》,公告编号:2017-14(http://www.cninfo.com.cn/)。


十七、公司子公司重大事项

√ 适用 □ 不适用
   公司披露了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,项目总投资741,428万元。详细情
况参见公司2016年4月28日公告:《关于子公司投资酿酒工程技改项目的公告》,公告编号:2016-12
(http://www.cninfo.com.cn/)。目前,该项目正在建设中。




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                                                                         泸州老窖股份有限公司 2017 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

1、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%                                                                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


2、限售股份变动情况

□ 适用 √ 不适用


二、证券发行与上市情况

□ 适用 √ 不适用




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                                                                              泸州老窖股份有限公司 2017 年半年度报告全文


三、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                             47,961                                                                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

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

泸州老窖集团                                 381,088,3                            381,088,38
                国有法人           27.18%                -13,137,100
有限责任公司                                       89                                     9

泸州市兴泸投
                                             365,971,1                            365,971,14
资集团有限公 国有法人              26.10%                0                                     质押             165,980,000
                                                   42                                     2


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

香港中央结算                                 20,589,61
                其他                 1.47%               16,319,817               20,589,618
有限公司                                            8

中国建设银行
股份有限公司
-易方达新丝                                 14,719,00
                其他                 1.05%               -2,686,392               14,719,008
路灵活配置混                                        8
合型证券投资
基金

四川金舵投资                                 13,137,10
                国有法人             0.94%               13,137,100               13,137,100
有限责任公司                                        0

全国社保基金
                其他                 0.69% 9,705,717 -6,178,528                    9,705,717
一零九组合

中国银行股份
有限公司-易
方达中小盘混 其他                    0.69% 9,700,000 0                             9,700,000
合型证券投资
基金

华泰证券股份
                其他                 0.66% 9,201,758 -4,068,956                    9,201,758
有限公司

中国平安人寿
保险股份有限 其他                    0.61% 8,513,267 3,162,114                     8,513,267
公司-万能-



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                                                                        泸州老窖股份有限公司 2017 年半年度报告全文


个险万能

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,
                                 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》
                                 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
上述股东关联关系或一致行动的
                                 (http://www.cninfo.com.cn/)。2、2017 年 2 月,泸州老窖集团有限责任公司将其于 2014
说明
                                 年 4 月至 2015 年 12 月之间在 2 级市场增持的 13,137,100 股泸州老窖股票,协议转让给
                                 旗下全资子公司四川金舵投资有限责任公司,双方为一致行动人,合计持股 394,225,489
                                 股,持股比例共计 28.11%。3、除此之外,其余股东之间是否存在关联关系或是否属于
                                 一致行动人未知。

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

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

泸州老窖集团有限责任公司                                               381,088,389 人民币普通股           381,088,389

泸州市兴泸投资集团有限公司                                             365,971,142 人民币普通股           365,971,142

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

香港中央结算有限公司                                                    20,589,618 人民币普通股            20,589,618

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                                            14,719,008 人民币普通股            14,719,008
投资基金

四川金舵投资有限责任公司                                                13,137,100 人民币普通股            13,137,100

全国社保基金一零九组合                                                   9,705,717 人民币普通股             9,705,717

中国银行股份有限公司-易方达
                                                                         9,700,000 人民币普通股             9,700,000
中小盘混合型证券投资基金

华泰证券股份有限公司                                                     9,201,758 人民币普通股             9,201,758

中国平安人寿保险股份有限公司
                                                                         8,513,267 人民币普通股             8,513,267
-万能-个险万能

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


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                                                                   泸州老窖股份有限公司 2017 年半年度报告全文


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。


四、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。




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                                            泸州老窖股份有限公司 2017 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 2017 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 2016 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 2016 年年报。




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                                                                  泸州老窖股份有限公司 2017 年半年度报告全文




                                  第九节 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





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                                                               泸州老窖股份有限公司 2017 年半年度报告全文




                                    第十节 财务报告

一、审计报告

半年度报告是否经过审计
□ 是 √ 否
公司半年度财务报告未经审计。


二、财务报表

财务附注中报表的单位为:人民币元


1、合并资产负债表

编制单位:泸州老窖股份有限公司
                                                                                                    单位:元

                  项目                  期末余额                                 期初余额

流动资产:

     货币资金                                      4,284,662,181.51                         4,826,448,031.74

     结算备付金

     拆出资金

     以公允价值计量且其变动计入当
期损益的金融资产

     衍生金融资产

     应收票据                                      2,362,271,331.96                         2,152,898,361.86

     应收账款                                          3,967,148.22                             3,898,676.86

     预付款项                                        86,712,705.85                            91,778,994.09

     应收保费

     应收分保账款

     应收分保合同准备金

     应收利息                                        17,448,300.00                            10,295,300.00

     应收股利                                          4,632,117.71

     其他应收款                                     217,853,811.36                           219,537,091.95

     买入返售金融资产

     存货                                          2,310,179,784.71                         2,513,775,232.66

     划分为持有待售的资产


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                                                泸州老窖股份有限公司 2017 年半年度报告全文


    一年内到期的非流动资产

    其他流动资产                     131,188,936.07                         156,905,069.52

流动资产合计                        9,418,916,317.39                      9,975,536,758.68

非流动资产:

    发放贷款及垫款

    可供出售金融资产                 349,387,960.72                         322,663,976.81

    持有至到期投资

    长期应收款

    长期股权投资                    1,778,551,898.95                      1,712,154,381.55

    投资性房地产

    固定资产                        1,121,695,319.46                      1,178,861,028.34

    在建工程                         479,098,818.09                         183,870,575.51

    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                         233,127,114.82                         235,834,475.55

    开发支出

    商誉

    长期待摊费用

    递延所得税资产                   407,300,595.27                         356,694,148.64

    其他非流动资产                          4,314.05                              4,314.05

非流动资产合计                      4,369,166,021.36                      3,990,082,900.45

资产总计                           13,788,082,338.75                     13,965,619,659.13

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

    应付账款                         550,722,748.90                         508,779,547.58




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                                         泸州老窖股份有限公司 2017 年半年度报告全文


    预收款项                  814,244,800.71                       1,089,128,045.21

    卖出回购金融资产款

    应付手续费及佣金

    应付职工薪酬              148,134,201.83                         135,312,688.54

    应交税费                  406,680,469.86                         308,976,780.32

    应付利息                   16,765,239.46                          22,400,652.46

    应付股利

    其他应付款                484,653,139.77                         711,062,991.21

    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                 2,421,200,600.53                      2,775,660,705.32

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              137,838.01                            137,838.01

    专项应付款

    预计负债

    递延收益                   23,949,315.83                          29,913,897.37

    递延所得税负债             62,644,512.04                          55,963,516.06

    其他非流动负债

非流动负债合计                 86,731,665.88                          86,015,251.44

负债合计                     2,507,932,266.41                      2,861,675,956.76

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



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                                                                  泸州老窖股份有限公司 2017 年半年度报告全文


               永续债

    资本公积                                           650,609,324.27                           650,609,324.27

    减:库存股

    其他综合收益                                       190,057,252.65                           176,784,890.38

    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                                        7,498,795,726.45                         7,377,914,588.85

归属于母公司所有者权益合计                        11,143,967,255.37                        11,009,813,755.50

    少数股东权益                                       136,182,816.97                            94,129,946.87

所有者权益合计                                    11,280,150,072.34                        11,103,943,702.37

负债和所有者权益总计                              13,788,082,338.75                        13,965,619,659.13


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                                          2,731,590,426.96                         2,538,700,551.83

    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                                                10,250.43                               198,392.41

    预付款项                                              5,553,873.13                              382,910.60

    应收利息                                            15,514,000.00                              7,175,500.00

    应收股利                                              4,632,117.71                             6,887,727.00

    其他应收款                                        4,818,007,339.73                         5,843,944,545.40

    存货                                                    20,726.78                                20,726.78

    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                                          8,210,898.03                           30,198,691.85

流动资产合计                                          7,583,539,632.77                         8,427,509,045.87

非流动资产:


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                                                泸州老窖股份有限公司 2017 年半年度报告全文


    可供出售金融资产                 349,059,039.09                         322,335,055.18

    持有至到期投资

    长期应收款

    长期股权投资                    2,202,930,319.34                      2,136,532,801.94

    投资性房地产

    固定资产                         792,372,776.19                         847,910,003.06

    在建工程                          15,013,284.47                           2,123,067.61

    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                         224,904,698.63                         227,389,280.06

    开发支出

    商誉

    长期待摊费用

    递延所得税资产                    89,308,586.61                         105,035,036.76

    其他非流动资产

非流动资产合计                      3,673,588,704.33                      3,641,325,244.61

资产总计                           11,257,128,337.10                     12,068,834,290.48

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                            2,552,850.63                          6,635,181.13

    预收款项                            5,664,013.92                          2,764,448.23

    应付职工薪酬                      81,408,703.38                          76,686,341.64

    应交税费                          16,648,341.08                          10,960,462.75

    应付利息

    应付股利

    其他应付款                       958,867,231.11                         550,929,365.15

    划分为持有待售的负债

    一年内到期的非流动负债




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                                              泸州老窖股份有限公司 2017 年半年度报告全文


    其他流动负债

流动负债合计                    1,065,141,140.12                            647,975,798.90

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                   137,838.01                              137,838.01

    专项应付款

    预计负债

    递延收益                         11,860,840.27                           16,067,480.57

    递延所得税负债                   62,644,512.04                           55,963,516.06

    其他非流动负债

非流动负债合计                       74,643,190.32                           72,168,834.64

负债合计                        1,139,784,330.44                            720,144,633.54

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                     642,487,246.57                             653,218,046.57

    减:库存股

    其他综合收益                 189,452,927.25                             175,902,381.24

    专项储备

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

    未分配利润                  6,480,898,880.84                        7,715,064,277.13

所有者权益合计                 10,117,344,006.66                       11,348,689,656.94

负债和所有者权益总计           11,257,128,337.10                       12,068,834,290.48


3、合并利润表

                                                                                  单位:元

                 项目   本期发生额                             上期发生额

一、营业总收入                  5,116,014,346.10                        4,284,364,852.43



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    其中:营业收入                       5,116,014,346.10                      4,284,364,852.43

             利息收入

             已赚保费

             手续费及佣金收入

二、营业总成本                           3,242,249,037.89                      2,845,570,729.38

    其中:营业成本                       1,608,122,176.70                      1,752,078,523.26

             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

             税金及附加                   534,732,857.92                         311,910,992.76

             销售费用                     859,888,919.13                         601,860,979.98

             管理费用                     274,427,976.02                         207,772,380.84

             财务费用                      -35,985,547.99                        -28,637,351.00

             资产减值损失                    1,062,656.11                           585,203.54

    加:公允价值变动收益(损失以
“-”号填列)

         投资收益(损失以“-”号填
                                           77,522,077.03                          72,038,368.67
列)

         其中:对联营企业和合营企业
                                           72,889,959.32                          69,651,081.00
的投资收益

         汇兑收益(损失以“-”号填列)

         其他收益                            5,785,883.16

三、营业利润(亏损以“-”号填列)       1,957,073,268.40                      1,510,832,491.72

    加:营业外收入                         10,683,476.14                          14,074,895.68

         其中:非流动资产处置利得

    减:营业外支出                           8,238,326.32                          4,671,478.33

         其中:非流动资产处置损失             526,041.72                            531,444.65

四、利润总额(亏损总额以“-”号填列)   1,959,518,418.22                      1,520,235,909.07

    减:所得税费用                        450,194,428.69                         375,134,746.42

五、净利润(净亏损以“-”号填列)       1,509,323,989.53                      1,145,101,162.65

    归属于母公司所有者的净利润           1,467,043,514.56                      1,105,248,643.77


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                                                                    泸州老窖股份有限公司 2017 年半年度报告全文


    少数股东损益                                           42,280,474.97                         39,852,518.88

六、其他综合收益的税后净额                                 13,044,757.40                        -55,220,764.10

  归属母公司所有者的其他综合收益
                                                           13,272,362.27                        -55,696,679.21
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
                                                           13,272,362.27                        -55,696,679.21
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                           -6,492,441.92                         -2,310,264.48
享有的份额

             2.可供出售金融资产公允价
                                                           20,042,987.93                        -53,968,088.75
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                          -278,183.74                           581,674.02

             6.其他

  归属于少数股东的其他综合收益的
                                                             -227,604.87                           475,915.11
税后净额

七、综合收益总额                                        1,522,368,746.93                      1,089,880,398.55

    归属于母公司所有者的综合收益
                                                        1,480,315,876.83                      1,049,551,964.56
总额

    归属于少数股东的综合收益总额                           42,052,870.10                         40,328,433.99

八、每股收益:

    (一)基本每股收益                                             1.046                                0.788

    (二)稀释每股收益                                             1.046                                0.788

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:-10,151,143.15 元,上期被合并方实现的净利润为:
-9,959,862.65 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                                   1,260,563,720.65                            789,935,612.86

    减:营业成本                                   988,330,226.83                          679,433,380.00

         税金及附加                                  9,080,767.73                            1,271,243.67

         销售费用

         管理费用                                  232,418,792.06                          165,918,090.72

         财务费用                                  -25,958,921.50                          -19,536,105.52

         资产减值损失                                 -508,056.14                             503,731.86

    加:公允价值变动收益(损失以
“-”号填列)

         投资收益(损失以“-”号填
                                                    64,809,964.96                           72,038,368.67
列)

         其中:对联营企业和合营企
                                                    72,889,959.32                           69,651,081.00
业的投资收益

         其他收益                                    4,976,240.30

二、营业利润(亏损以“-”号填列)                 126,987,116.93                           34,383,640.80

    加:营业外收入                                   5,229,940.37                            9,756,874.29

         其中:非流动资产处置利得

    减:营业外支出                                   4,493,626.48                            4,122,850.29

         其中:非流动资产处置损失                     293,626.48                              531,444.65

三、利润总额(亏损总额以“-”号填
                                                   127,723,430.82                           40,017,664.80
列)

    减:所得税费用                                  15,726,450.15                             254,212.92

四、净利润(净亏损以“-”号填列)                 111,996,980.67                           39,763,451.88

五、其他综合收益的税后净额                          13,550,546.01                          -56,278,353.23

    (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
                                                    13,550,546.01                          -56,278,353.23
他综合收益


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                                                           泸州老窖股份有限公司 2017 年半年度报告全文


           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                  -6,492,441.92                           -2,310,264.48
中享有的份额

           2.可供出售金融资产公允
                                                  20,042,987.93                          -53,968,088.75
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                                 125,547,526.68                          -16,514,901.35

七、每股收益:

     (一)基本每股收益                                  0.080                                   0.028

     (二)稀释每股收益                                  0.080                                   0.028


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            5,478,001,898.75                        4,686,996,263.64

     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

     收到其他与经营活动有关的现金                 80,414,840.24                          86,734,237.22


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                                                泸州老窖股份有限公司 2017 年半年度报告全文


经营活动现金流入小计                5,558,416,738.99                      4,773,956,912.06

     购买商品、接受劳务支付的现金   1,567,927,680.79                      1,399,564,695.37

     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
                                     224,142,556.79                         157,790,798.77


     支付的各项税费                 1,530,428,207.68                        956,719,995.81

     支付其他与经营活动有关的现金    888,241,574.54                         656,029,731.19

经营活动现金流出小计                4,210,740,019.80                      3,170,105,221.14

经营活动产生的现金流量净额          1,347,676,719.19                      1,603,851,690.92

二、投资活动产生的现金流量:

     收回投资收到的现金

     取得投资收益收到的现金

     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     25,565,756.79                            182,400.00

投资活动现金流入小计                  25,565,756.79                            182,400.00

     购建固定资产、无形资产和其他
                                     315,905,067.50                          15,200,299.73
长期资产支付的现金

     投资支付的现金                                                              25,000.00

     质押贷款净增加额

     取得子公司及其他营业单位支付
                                                                               628,223.60
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                 315,905,067.50                          15,853,523.33

投资活动产生的现金流量净额          -290,339,310.71                         -15,671,123.33

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


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                                                           泸州老窖股份有限公司 2017 年半年度报告全文


     取得借款收到的现金

     发行债券收到的现金

     收到其他与筹资活动有关的现金

筹资活动现金流入小计                                                                       4,250,000.00

     偿还债务支付的现金                          243,516,970.80

     分配股利、利润或偿付利息支付
                                             1,356,605,015.88                             36,202,865.87
的现金

     其中:子公司支付给少数股东的
股利、利润

     支付其他与筹资活动有关的现金

筹资活动现金流出小计                         1,600,121,986.68                             36,202,865.87

筹资活动产生的现金流量净额                  -1,600,121,986.68                            -31,952,865.87

四、汇率变动对现金及现金等价物的
                                                    798,727.97
影响

五、现金及现金等价物净增加额                 -541,985,850.23                         1,556,227,701.72

     加:期初现金及现金等价物余额            4,826,448,031.74                        3,546,725,045.85

六、期末现金及现金等价物余额                 4,284,462,181.51                        5,102,952,747.57


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            1,453,171,784.23                            899,715,820.03

     收到的税费返还

     收到其他与经营活动有关的现金            1,623,120,029.91                            819,946,020.50

经营活动现金流入小计                         3,076,291,814.14                        1,719,661,840.53

     购买商品、接受劳务支付的现金            1,165,599,658.42                            796,561,212.26

     支付给职工以及为职工支付的现
                                                 212,432,733.54                          138,354,822.95


     支付的各项税费                               27,535,964.38                           47,950,733.31

     支付其他与经营活动有关的现金                104,679,825.14                           90,359,626.46

经营活动现金流出小计                         1,510,248,181.48                        1,073,226,394.98

经营活动产生的现金流量净额                   1,566,043,632.66                            646,435,445.55

二、投资活动产生的现金流量:

     收回投资收到的现金


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                                                泸州老窖股份有限公司 2017 年半年度报告全文


    取得投资收益收到的现金             6,818,042.00

    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                   6,818,042.00

    购建固定资产、无形资产和其他
                                      24,847,948.20                          12,722,521.43
长期资产支付的现金

    投资支付的现金                    10,730,800.00

    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                  35,578,748.20                          12,722,521.43

投资活动产生的现金流量净额           -28,760,706.20                         -12,722,521.43

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

筹资活动现金流入小计

    偿还债务支付的现金

    分配股利、利润或偿付利息支付
                                   1,344,393,051.33
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               1,344,393,051.33

筹资活动产生的现金流量净额         -1,344,393,051.33

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         192,889,875.13                         633,712,924.12

    加:期初现金及现金等价物余额   2,538,700,551.83                       2,100,085,510.42

六、期末现金及现金等价物余额       2,731,590,426.96                       2,733,798,434.54


7、合并所有者权益变动表

本期金额
                                                                                  单位:元


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                                                                              泸州老窖股份有限公司 2017 年半年度报告全文


                                                                      本期

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

                     1,402,                                                       1,402,2              7,397,8              11,124,
                                                 651,340          176,784                                         94,129,
一、上年期末余额 252,47                                                           52,476.              74,451.              634,365
                                                 ,124.27          ,890.38                                         946.87
                      6.00                                                               00                 50                   .02

     加:会计政策
变更

           前期差
错更正

           同一控                                -730,80                                               -19,959,             -20,690,
制下企业合并                                        0.00                                                862.65               662.65

           其他

                     1,402,                                                       1,402,2              7,377,9              11,103,
                                                 650,609          176,784                                         94,129,
二、本年期初余额 252,47                                                           52,476.              14,588.              943,702
                                                 ,324.27          ,890.38                                         946.87
                      6.00                                                               00                 85                   .37

三、本期增减变动
                                                                  13,272,                              120,881 42,052, 176,206
金额(减少以“-”
                                                                   362.27                              ,137.60 870.10 ,369.97
号填列)

                                                                                                       1,467,0              1,522,5
(一)综合收益总                                                  13,272,                                         42,280,
                                                                                                       43,514.              96,351.
额                                                                 362.27                                         474.97
                                                                                                            56                     80

(二)所有者投入                                                                                                  -227,60 -227,60
和减少资本                                                                                                          4.87       4.87

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


                                                                                                                  -227,60 -227,60
4.其他
                                                                                                                    4.87       4.87

                                                                                                       -1,346,1             -1,346,1
(三)利润分配                                                                                         62,376.              62,376.
                                                                                                            96                     96

1.提取盈余公积


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                                                                             泸州老窖股份有限公司 2017 年半年度报告全文


2.提取一般风险
准备

                                                                                                      -1,346,1             -1,346,1
3.对所有者(或
                                                                                                      62,376.              62,376.
股东)的分配
                                                                                                           96                     96

4.其他

(四)所有者权益
内部结转

1.资本公积转增
资本(或股本)

2.盈余公积转增
资本(或股本)

3.盈余公积弥补
亏损

4.其他

(五)专项储备

1.本期提取

2.本期使用

(六)其他

                    1,402,                                                       1,402,2              7,498,7               11,280,
                                                650,609          190,057                                         136,182
四、本期期末余额 252,47                                                          52,476.              95,726.              150,072
                                                ,324.27          ,252.65                                         ,816.97
                     6.00                                                               00                 45                   .34

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              6,593,4              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                               -730,80                                               -50,937, 2,981,5 -48,686,
制下企业合并                                       0.00                                                328.74      21.72 607.02


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                                                   泸州老窖股份有限公司 2017 年半年度报告全文


           其他

                     1,402,                            1,402,2        6,542,5              10,313,
                              651,347   226,114                                  89,171,
二、本年期初余额 252,47                                52,476.        23,305.              662,641
                              ,682.34   ,710.62                                  991.26
                      6.00                                 00              15                   .37

三、本期增减变动
                              1,203,7   -55,696,                      -9,386,0 44,578, -19,300,
金额(减少以“-”
                                81.93    679.21                         37.08 433.99 500.37
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              1,203,7                                            4,250,0 5,453,7
和减少资本                      81.93                                             00.00      81.93

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


                              1,203,7                                                      1,203,7
4.其他
                                81.93                                                        81.93

                                                                      -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 2017 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         6,533,1              10,294,
                                                652,551              170,418                                       133,750
四、本期期末余额 252,47                                                                  52,476.         37,268.             362,141
                                                   ,464.27           ,031.41                                       ,425.25
                       6.00                                                                  00              07                   .00


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

                                                                                                                 7,715,0
                     1,402,25                            653,218,0              175,902,3            1,402,252              11,348,68
一、上年期末余额                                                                                                 64,277.
                     2,476.00                                46.57                 81.24               ,476.00               9,656.94
                                                                                                                      13

     加:会计政策
变更

           前期差
错更正

           其他

                                                                                                                 7,715,0
                     1,402,25                            653,218,0              175,902,3            1,402,252              11,348,68
二、本年期初余额                                                                                                 64,277.
                     2,476.00                                46.57                 81.24               ,476.00               9,656.94
                                                                                                                      13

三、本期增减变动                                                                                                 -1,234,1
                                                         -10,730,8              13,550,54                                   -1,231,34
金额(减少以“-”                                                                                               65,396.
                                                             00.00                   6.01                                    5,650.28
号填列)                                                                                                              29

(一)综合收益总                                                                13,550,54                        85,461, 99,012,09
额                                                                                   6.01                          550.82        6.83

(二)所有者投入                                         -10,730,8                                                          -10,730,8
和减少资本                                                   00.00                                                             00.00

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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3.股份支付计入
所有者权益的金


                                                      -10,730,8                                                          -10,730,8
4.其他
                                                         00.00                                                              00.00

                                                                                                              -1,319,6
                                                                                                                         -1,319,62
(三)利润分配                                                                                                26,947.
                                                                                                                          6,947.11
                                                                                                                   11

1.提取盈余公积

                                                                                                              -1,319,6
2.对所有者(或                                                                                                          -1,319,62
                                                                                                              26,947.
股东)的分配                                                                                                              6,947.11
                                                                                                                   11

3.其他

(四)所有者权益
内部结转

1.资本公积转增
资本(或股本)

2.盈余公积转增
资本(或股本)

3.盈余公积弥补
亏损

4.其他

(五)专项储备

1.本期提取

2.本期使用

(六)其他

                                                                                                              6,480,8
                    1,402,25                          642,487,2              189,452,9            1,402,252              10,117,34
四、本期期末余额                                                                                              98,880.
                    2,476.00                             46.57                  27.25               ,476.00               4,006.66
                                                                                                                   84

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

                                                                                                              6,730,2
                    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


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                                              泸州老窖股份有限公司 2017 年半年度报告全文


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

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

                                                 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


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,行权股票402.9万股,行
权价格为12.78元。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,公司股票股权激励计划第二个行权期自主行权,140名激励对象行权股票398.40万股,行权价格为12.78元。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。
    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


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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。
    2017年2月,老窖集团将其于2014年4月至2015年12月之间在二级市场增持的 13,137,100股泸州老窖股票,协议转让给旗
下全资子公司四川金舵投资有限责任公司,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公司股权38,108.8389万股、36,597.1142万股、111.1930万股,持股比例
分别为27.18%、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2017年8月29日。


    ①本期纳入合并财务报表范围的子(孙)21家,列示如下:
子公司名称                                     简称                  子公司类型            持股比例%    表决权比例%
泸州老窖酿酒有限责任公司                     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
泸州老窖优选供应链管理有限公司               优选公司          销售公司之全资子公司          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



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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
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     注1             定制酒公司        销售公司之控股子公司             15.00    60.00
泸州老窖养生酒业有限责任公司                 养生酒业             全资子公司                  100.00   100.00
泸州老窖养生酒销售有限公司                 养生酒销售         养生酒业全资子公司              100.00   100.00
注1:本公司持有定制酒公司15.00%的股权,该公司董事会成员共5名,本公司派出3名,其中1名担任董事长(法定代表人),
在董事会的表决权比例60%,因此本公司对该公司实质具有控制权。
    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
泸州老窖养生酒业有限责任公司                                                       股权受让
泸州老窖养生酒销售有限公司                                                         股权受让
    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:
  无。


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2017年6月30日的财务状况以及
2017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。



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3、营业周期

    本公司营业周期为12个月。


4、记账本位币

    以人民币为记账本位币。


5、同一控制下和非同一控制下企业合并的会计处理方法

    (1)同一控制下企业合并:本公司在企业合并中取得的资产和负债,按照合并日在被合并方资产、负债(包括最终控
制方收购被合并方而形成的商誉)在最终控制方合并财务报表中的账面价值计量。在合并中取得的净资产账面价值与支付的
合并对价账面价值(或发行股份面值总额)的差额,调整资本公积中的股本溢价,资本公积中的股本溢价不足冲减的,调整
留存收益。
    (2)非同一控制下企业合并:本公司在购买日对作为企业合并对价付出的资产、发生或承担的负债按照公允价值计量,
公允价值与其账面价值的差额,计入当期损益。本公司对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的
差额,确认为商誉;合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额,经复核后,计入当期损益。
    为企业合并发生的审计、法律服务、评估咨询等中介费用以及其他直接相关费用,于发生时计入当期损益;为企业合并
而发行权益性证券的交易费用,冲减权益。


6、合并财务报表的编制方法

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

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购买日至报告期末的收入、费用、利润纳入合并利润表;该子公司或业务自购买日至报告期末的现金流量纳入合并现金流量
表。
    因追加投资等原因能够对非同一控制下的被投资方实施控制的,对于购买日之前持有的被购买方的股权,本公司按照该
股权在购买日的公允价值进行重新计量,公允价值与其账面价值的差额计入当期投资收益。购买日之前持有的被购买方的股
权涉及权益法核算下的其他综合收益以及除净损益、其他综合收益和利润分配之外的其他所有者权益变动的,与其相关的其
他综合收益、其他所有者权益变动转为购买日所属当期投资收益,由于被投资方重新计量设定受益计划净负债或净资产变动
而产生的其他综合收益除外。
    ②处置子公司或业务
    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.分步处置子公司
    通过多次交易分步处置对子公司股权投资直至丧失控制权的,处置对子公司股权投资的各项交易的条款、条件以及经济
影响符合以下一种或多种情况,通常表明应将多次交易事项作为一揽子交易进行会计处理:
    a.这些交易是同时或者在考虑了彼此影响的情况下订立的;
    b.这些交易整体才能达成一项完整的商业结果;
    c.一项交易的发生取决于其他至少一项交易的发生;
    d.一项交易单独看是不经济的,但是和其他交易一并考虑时是经济的。
    处置对子公司股权投资直至丧失控制权的各项交易属于一揽子交易的,本公司将各项交易作为一项处置子公司并丧失控
制权的交易进行会计处理;但是,在丧失控制权之前每一次处置价款与处置投资对应的享有该子公司净资产份额的差额,在
合并财务报表中确认为其他综合收益,在丧失控制权时一并转入丧失控制权当期的损益。
    处置对子公司股权投资直至丧失控制权的各项交易不属于一揽子交易的,在丧失控制权之前,按不丧失控制权的情况下
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。



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    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
    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:

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    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;
    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



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有关金融资产,并相应确认有关负债。
    金融资产整体转移满足终止确认条件的,将因转移而收到的对价与原直接计入所有者权益的公允价值变动累计额(涉及
可供出售金融资产)之和,与所转移金融资产账面价值之间的差额计入当期损益。金融资产部分转移满足终止确认条件的,
将所转移金融资产整体账面价值在终止确认和未终止确认部分之间,按照各自相对公允价值进行分摊,并将终止确认部分的
对价与原直接计入所有者权益的公允价值变动累计额中终止确认部分的金额(涉及可供出售金融资产)之和,与终止确认部
分的账面价值之间的差额计入当期损益。


11、应收款项

(1)单项金额重大并单独计提坏账准备的应收款项


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

                                                       取得债务人偿债能力信息进行分析可能发生的坏账损失;对
                                                       无法取得债务人偿债能力信息(或取得成本过高)难以进行
单项金额重大并单项计提坏账准备的计提方法               单项测试的,将这些应收款项按类似信用风险特征划分为若
                                                       干组合,再依据该组合在资产负债表日余额按照一定比例计
                                                       算确定减值损失,计提坏账准备。


(2)按信用风险特征组合计提坏账准备的应收款项


                           组合名称                                          坏账准备计提方法

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

其他不重大的应收款项                                   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




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(3)单项金额不重大但单独计提坏账准备的应收款项


单项计提坏账准备的理由                                  按组合计提坏账准备明显低于该笔应收款可能发生的损失。

                                                        根据其未来现金流量现值低于其账面价值的差额,确认减值
坏账准备的计提方法
                                                        损失。


12、存货

公司是否需要遵守特殊行业的披露要求

     (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

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    同一控制下的企业合并:公司以支付现金、转让非现金资产或承担债务方式以及以发行权益性证券作为合并对价的,在
合并日按照取得被合并方所有者权益在最终控制方合并财务报表中的账面价值的份额作为长期股权投资的初始投资成本。因
追加投资等原因能够对同一控制下的被投资单位实施控制的,在合并日根据合并后应享有被合并方净资产在最终控制方合并
财务报表中的账面价值的份额,确定长期股权投资的初始投资成本。合并日长期股权投资的初始投资成本,与达到合并前的
长期股权投资账面价值加上合并日进一步取得股份新支付对价的账面价值之和的差额,调整股本溢价,股本溢价不足冲减的,
冲减留存收益。
    非同一控制下的企业合并:公司按照购买日确定的合并成本作为长期股权投资的初始投资成本。因追加投资等原因能够
对非同一控制下的被投资单位实施控制的,按照原持有的股权投资账面价值加上新增投资成本之和,作为改按成本法核算的
初始投资成本。
    ②其他方式取得的长期股权投资
    以支付现金方式取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。
    以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投资成本。
    在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的
长期股权投资以换出资产的公允价值和应支付的相关税费确定其初始投资成本,除非有确凿证据表明换入资产的公允价值更
加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入长期股权投资的初始投
资成本。
    通过债务重组取得的长期股权投资,其初始投资成本按照公允价值为基础确定。
    (3)后续计量及损益确认
    ①成本法核算的长期股权投资
    公司对子公司的长期股权投资,采用成本法核算。除取得投资时实际支付的价款或对价中包含的已宣告但尚未发放的现
金股利或利润外,公司按照享有被投资单位宣告发放的现金股利或利润确认当期投资收益。
    ②权益法核算的长期股权投资
    对联营企业和合营企业的长期股权投资,采用权益法核算。初始投资成本大于投资时应享有被投资单位可辨认净资产公
允价值份额的差额,不调整长期股权投资的初始投资成本;初始投资成本小于投资时应享有被投资单位可辨认净资产公允价
值份额的差额,计入当期损益。
    公司按照应享有或应分担的被投资单位实现的净损益和其他综合收益的份额,分别确认投资收益和其他综合收益,同时
调整长期股权投资的账面价值;按照被投资单位宣告分派的利润或现金股利计算应享有的部分,相应减少长期股权投资的账
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


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


15、固定资产

(1)确认条件

       固定资产是指本公司为生产商品、提供劳务、出租或经营管理而持有的使用寿命超过 1 年的房屋建筑物、通用设备、
专用设备、运输设备及其他设备等。于该固定资产有关的经济利益很可能流入企业,以及该固定资产的成本能够可靠地计量
时予以确认。


(2)折旧方法


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

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

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

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

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

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

    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。


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16、在建工程

    (1)在建工程,是指为建造或修理固定资产而进行的各项建筑和安装工程。包括新建、改扩建、大修理工程等所发生
的实际支出,以及改扩建工程等转入的固定资产净值。
    (2)在建工程按工程项目分类核算,采用实际成本计价,在各项工程达到预定可使用状态之前发生的借款费用计入该
工程成本。在工程完工验收合格交付使用的当月结转固定资产。对已达到预定可使用状态但尚未办理竣工决算的,自达到预
定可使用状态之日起,根据工程预算、造价或工程实际成本等,按估计的价值确定转入固定资产的成本,并计提折旧;待办
理竣工决算后,按实际成本调整原来的暂估价值,但不调整已计提的折旧额。
    (3)建造期间所发生的借款利息及相关费用应予以资本化的金额计入在建工程成本。
    (4)资产负债表日,在建工程按照账面价值与可收回金额孰低计价。


17、借款费用

    (1)借款费用的内容及其资本化条件
    本公司只对发生在资本化期间的,可直接归属于符合资本化条件的资产的有关借款费用包括借款利息、折价或者溢价的
摊销、辅助费用以及因外币借款而发生的汇兑差额等予以资本化。
    借款费用资本化,在以下三个条件同时具备时开始:①资产支出已经发生,②借款费用已经发生,③为使资产达到预定
可使用状态所必要的购建活动已经开始。
    (2)资本化金额的确定
    借款费用资本化金额的计算方法如下:为购建或生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发
生的利息费用,减去尚未动用的借款资金存入银行取得的利息或进行暂时性投资取得的投资收益后的金额确定;为购建或生
产符合资本化条件的资产而占用一般借款的,根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借
款的资本化率计算确定;每一会计期间的利息资本化金额,不应超过当期相关借款实际发生的利息金额。借款存在折价或溢
价的,按照实际利率法确定每一会计期间应摊销的折价或溢价金额,调整每期利息金额。专门借款发生的辅助费用,在相关
资产达到预定可使用或可销售状态之前发生的,在发生时根据其发生额予以资本化,在相关资产达到预定可使用或可销售状
态之后发生的,确认为费用,计入当期损益。
    (3)资本化率的确定
    ①为购建固定资产而借入一笔专门借款,资本化率为该项借款的利率;
    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;

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    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;
    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

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可收回金额,并与相关账面价值相比较,确认相应的减值损失。再对包含商誉的资产组或者资产组组合进行减值测试,比较
这些相关资产组或者资产组组合的账面价值(包括所分摊的商誉的账面价值部分)与其可收回金额,如相关资产组或者资产
组组合的可收回金额低于其账面价值的,确认商誉的减值损失。


20、长期待摊费用

    长期待摊费用按实际发生额入账,采用直线法在受益期限或规定的摊销期限内摊销。长期待摊的费用项目不能使以后会
计期间受益则将尚未摊销的该项目的摊余价值全部转入当期损益。


21、职工薪酬

(1)短期薪酬的会计处理方法

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


(2)离职后福利的会计处理方法

    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。



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22、预计负债

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


23、股份支付

    (1)股份支付的种类
    公司的股份支付分为以权益结算的股份支付和以现金结算的股份支付。
    (2)权益工具公允价值的确定方法
    以权益结算的股份支付,以授予职工权益工具的公允价值计量;以现金结算的股份支付,按照公司承担的以股份或其他
权益工具为基础计算确定的负债的公允价值计量。
    对于授予的股票期权公允价值,采用股票期权定价模型确定其公允价值,考虑以下因素:标的股份的现行价格、期权的
行权价格、期权有效期内的无风险利率、期权的有效期、股价预计波动率。
    (3)确认可行权权益工具最佳估计的依据
    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

公司是否需要遵守特殊行业的披露要求

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     (1)销售商品的收入
     在下列条件均能满足时确认收入实现:已将商品所有权上的主要风险和报酬转移给购货方;既没有保留通常与所有权相
联系的继续管理权,也没有对已售出的商品实施控制;与交易相关的经济利益能够流入本公司;相关的收入和成本能够可靠
地计量。
     本公司确认收入的具体条件为:内销根据签订的销售合同或协议,明确销售事项和双方的权利、义务,公司凭收到货款
或取得收款凭证为依据,并且在客户签收商品后确认收入;出口商品于收到出口货物报关单(出口退税联),到税务局办理
代理出口证明后开具出口发票确认收入。
     (2)提供劳务的收入
     在同一会计年度内开始并完成的劳务,在完成劳务时确认收入;如果劳务的开始和完成分属不同的会计年度,在提供劳
务交易的结果能够可靠估计的情况下,在资产负债表日按完工百分比法确认相关的劳务收入;在提供劳务交易的结果不能可
靠估计的情况下,按谨慎性原则对劳务收入进行确认和计量。
     (3)让渡资产使用权的收入
     在下列条件同时满足时确认收入实现:与交易相关的经济利益能够流入企业;收入金额能够可靠的计量。


25、政府补助

(1)与资产相关的政府补助判断依据及会计处理方法

     与资产相关的政府补助,是指本公司取得的、用于购建或以其他方式形成长期资产的政府补助。与资产相关的政府补助,
确认为递延收益,按照所建造或购买的资产使用年限分期计入当期损益,其中,与本公司日常活动相关的政府补助,计入其
他收益,与本公司日常活动无关的政府补助,计入营业外收支。


(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,用于补偿本公司以后
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损益;用于补偿本公司已发生的相关费用或损
失的,取得时直接计入当期损益;其中,与本公司日常活动相关的政府补助,计入其他收益,与本公司日常活动无关的政府
补助,计入营业外收支。


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。




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27、租赁

(1)经营租赁的会计处理方法

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


(2)融资租赁的会计处理方法

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


28、重要会计政策和会计估计变更

(1)重要会计政策变更

□ 适用 √ 不适用


(2)重要会计估计变更

□ 适用 √ 不适用


六、税项

1、主要税种及税率


                    税种                            计税依据                              税率

增值税                               应税销售收入                         17%、11%、6%

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

城市维护建设税                       应税收入                             7%

企业所得税                           应纳税所得额                         25%、15%、16.5%、0%

消费税(从量计征)注 3               白酒数量                             1 元/公斤

教育费附加                           应纳流转税额                         3%



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

房产税注 5                            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                                   所得税税率 15%

泸州老窖国际发展(香港)有限公司                       所得税税率 16.5%

泸州红高粱现代农业开发有限公司                         免征企业所得税


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2016年5月11日取得四川省泸州市地方税务局第一直属税务分局受理
的纳税人减免税备案登记表,经审核同意2015年继续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,根
据税通【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%,均为技术服务收入,
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。
    (3)根据《中华人民共和国企业所得税法》第二十七条及《企业所得税法实施条例》第八十六条第一项规定,公司经
营从事农、林、牧、渔业项目生产,从2011年1月起免征企业所得税;本公司之控股子公司泸州红高粱现代农业开发有限公
司现有经营业务是有机高粱的种植销售,已于2016年4月29日向主管税务机关申请2016年度所得税减免税备案并得到税务局
核准。
   (4)根据《增值税暂行条例》第十五条第一项规定,农业生产者销售自产农产品免增值税;本公司之控股子公司泸州
红高粱现代农业开发有限公司现有经营业务是有机高粱种植销售,已于2016年4月29日向主管税务机关申请2016年度增值税
减免税备案并得到税务局核准。


3、其他

    注1:自2016年5月1日起,根据财政部和国家税务总局《关于全面推开营业税改征增值税试点的通知》(财税〔2016〕
36号)实施“全面营改增”后,本公司的房屋租赁收入按11%的税率缴纳增值税;子公司泸州老窖旅游文化有限责任公司的旅
游景点门票及旅游费收入按6%的税率缴纳增值税。
    注2:根据国家税务总局《关于部分白酒消费税计税价格核定及相关管理事项的通知》(国税函[2009]416号)、四川省国
家税务局《关于转发国家税务总局核定白酒消费税计税价格的通知》(川国税函[2009]220号)、四川省国家税务局《关于
部分白酒消费税最低计税价格核定及相关管理事项的通知》(川国税函[2009]222号),由国家税务总局及四川省国家税务
局核定消费税计税价格的白酒,从2009年8月1日开始执行。计税价格按下列公式计算:当月该品牌、规格白酒消费税计税价
格=该品牌、规格白酒销售单位上月平均销售价格×核定比例(当月该品牌、规格白酒出厂价格大于按公式计算确定的白酒
消费税计税价格的,按出厂价格申报纳税)。
    注3:自2001年5月1日起,消费税实行按从价和从量复合征收,即按生产环节销售收入的25%和销售量每公斤1.00元计
算缴纳,同时取消以外购酒勾兑生产酒可以扣除其购进酒已纳消费税的政策。2006年4月1日后按生产环节销售收入的20%和
销售量每公斤1.00元计算缴纳。


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    注4:自用房以房产原值70%为计税基数,按1.2%的税率计缴房产税;出租房按租金收入的12%计缴房产税。
    注5:除以下公司外,其他企业均按应纳税所得额的25%计缴企业所得税:
    纳税主体名称                                            备注
    泸州品创科技有限公司                                    所得税税率15%
    泸州老窖国际发展(香港)有限公司                        所得税税率16.5%
    泸州红高粱现代农业开发有限公司                          免征企业所得税


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                                                           5,151.76                            4,872.51

银行存款                                                 4,284,457,029.75                      4,826,243,159.23

其他货币资金                                                    200,000.00                          200,000.00

合计                                                     4,284,662,181.51                      4,826,448,031.74

其他说明
    注1:存放在境外的款项总额为29,908,520.91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2:其他货币资金期末余额系本公司之全资子公司泸州老窖旅游文化有限责任公司根据旅游局规定向指定银行存入的
不得随意支取的旅游服务保证金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                                             2,362,271,331.96                      2,152,898,361.86

合计                                                     2,362,271,331.96                      2,152,898,361.86


(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

银行承兑票据                                             1,040,000,000.00

合计                                                     1,040,000,000.00




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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
                     4,932,62             965,480.              3,967,148 4,847,2             948,602.8                3,898,676.8
合计提坏账准备的                100.00%               19.57%                        100.00%                   19.57%
                         8.39                  17                     .22   79.66                      0                        6
应收账款

                     4,932,62             965,480.              3,967,148 4,847,2             948,602.8                3,898,676.8
合计                            100.00%               19.57%                        100.00%                   19.57%
                         8.39                  17                     .22   79.66                      0                        6

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

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

1 年以内分项

1 年以内小计                                      4,162,865.98                       208,143.30                             5.00%

1至2年                                                 7,800.05                          780.01                            10.00%

2至3年                                                 6,756.88                        1,351.38                            20.00%

3至4年                                                       0.00                           0.00                           40.00%

4至5年                                                       0.00                           0.00                           80.00%

5 年以上                                             755,205.48                      755,205.48                           100.00%

合计                                              4,932,628.39                       965,480.17                            19.57%

确定该组合依据的说明:
  注:结算期内应收账款系关联方欠款,无风险,故未计提坏账准备。
组合中,采用余额百分比法计提坏账准备的应收账款:
□ 适用 √ 不适用
组合中,采用其他方法计提坏账准备的应收账款:


(2)本期计提、收回或转回的坏账准备情况

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



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(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      期末余额            计提的坏账准备 占应收账款总额
                                  关系                                                      的比例(%)
   Horgos Kun Hui I&E Co Ltd           客户          760,590.27          38,029.51              15.42
   Diamond Hong Inc                    客户          647,838.05          32,391.90              13.13
   日上免税行(上海)有限公司          客户          507,452.50          25,372.62              10.29
   保定市南市区福坤综合经营部          客户          314,019.84          15700.99               6.37
   Baiwan Wines Inc                    客户          210,315.01          10,515.75              4.26
   合计                                              2,440,215.67        122,010.77             49.47


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                        72,806,909.67                   83.96%           68,855,789.98                      75.02%

1至2年                             761,564.97                    0.88%               2,000,000.00                    2.18%

2至3年                           2,000,000.00                    2.31%              20,893,204.11                   22.77%

3 年以上                        11,144,231.21                   12.85%                  30,000.00                    0.03%

合计                            86,712,705.85              --                    91,778,994.09                --

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:期末账龄1年以上未结算的预付款项主要系预付广东邓老凉茶药业集团有限公司的货款11,144,231.21元,双方已决
定终止合作,并签订了相关协议,待双方清理完毕前期交易后由广东邓老凉茶药业集团有限公司退回结余款项,无风险,故
未计提坏账准备。


(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%
上海圣峰文化演艺有限公司                          供应商                        36,000,000.00                                  41.52
广东邓老凉茶药业集团有限公司                      供应商                        11,144,231.21                                  12.85
上海麦罗特广告有限公司                            供应商                             7,900,877.38                               9.11
海关东方支付平台                                  供应商                            5,423,757.17                                6.25
平安养老保险股份有限公司泸州中心支公司            供应商                            1,185,010.00                                1.37
合计                                                                            61,653,875.76                                  71.10




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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                                                                  17,448,300.00                               10,295,300.00

合计                                                                      17,448,300.00                               10,295,300.00


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

北方硝化棉股份有限公司                                                       39,088.88

国泰君安投资管理有限公司                                                   4,593,028.83

合计                                                                       4,632,117.71


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                    93.31%               50.00%                       93.17%                    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
                       28,693,0               10,839,2            17,853,81 29,330,               9,793,508              19,537,091.
合计提坏账准备的                     6.69%               37.78%                           6.83%                 33.39%
                            98.20                86.84                 1.36 600.05                      .10                      95
其他应收款

                       428,693,               210,839,            217,853,8 429,330               209,793,5              219,537,09
合计                                100.00%              49.18%                       100.00%                   48.87%
                           098.20               286.84               11.36 ,600.05                   08.10                     1.95

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
                                                                                         元本金及相应利息;剩
                                                                                         余涉及合同纠纷事项的
中国农业银行长沙迎新                                                                     存款还有
支行、中国工商银行南         400,000,000.00       200,000,000.00                  50.00% 400,000,000.00 元;北京
阳中州支行等三处银行                                                                     炜横(成都)律师事务
                                                                                         所相关律师于 2017 年 2
                                                                                         月 26 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》,该意见表
                                                                                         明“三地异常存款的刑
                                                                                         事诉讼第一审程序尚未
                                                                                         结案、民事诉讼第一审
                                                                                         程序处于中止状态,没
                                                                                         有发生足以影响改变坏
                                                                                         账准备金提取比例的事
                                                                                         项”,所以仍然维持计提
                                                                                         200,000,000.00 元坏账
                                                                                         准备,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

            账龄                                              期末余额



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                                      其他应收款                     坏账准备                          计提比例

1 年以内分项

1 年以内小计                                16,807,171.20                     840,358.56                             3.00%

1至2年                                         153,420.80                         15,342.08                         10.00%

2至3年                                       1,693,000.00                     338,600.00                            20.00%

3至4年                                         300,000.00                     120,000.00                            40.00%

4至5年                                       1,072,600.00                     858,080.00                            80.00%

5 年以上                                     8,666,906.20                    8,666,906.20                         100.00%

合计                                        28,693,098.20                  10,839,286.84                            37.78%

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)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

关联方款项                                                                                                        23,754.36

借款                                                               6,499,159.64                              6,499,159.64

保证金                                                             4,782,645.28                              5,929,318.12

备用金                                                             9,642,097.45                              5,124,710.71

代垫款                                                             7,769,195.83                             10,579,659.38

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

其他                                                                                                         1,173,997.84

合计                                                           428,693,098.20                              429,330,600.05


(3)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 涉及合同纠纷的储
                                           400,000,000.00 2-3 年                              93.31%       200,000,000.00
银行南阳中州支行 蓄存款
等三处银行



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泸州市住房公积金
                   代垫款                      2,440,762.53 1 年以内                              0.57%         207,935.98
管理中心

泸州电业局龙马潭
                   保证金                      1,520,000.00 5 年以上                              0.35%       1,520,000.00
供电局

中国房地产开发总
                   借款                        1,500,000.00 5 年以上                              0.35%       1,500,000.00
公司泸州分公司

泸州沱江市场       借款                        1,233,098.00 5 年以上                              0.29%       1,233,098.00

合计                        --               406,693,860.53            --                         94.87%    204,461,033.98


8、存货

公司是否需要遵守房地产行业的披露要求



(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              49,500,344.55                     49,500,344.55          41,371,824.69                   41,371,824.69

在产品              65,594,861.26                     65,594,861.26          98,175,162.87                   98,175,162.87

库存商品           470,073,708.40                    470,073,708.40         609,267,094.93                  609,267,094.93

周转材料             5,929,042.04                      5,929,042.04           6,516,153.99                     6,516,153.99

自制半成品       1,663,310,161.59                  1,663,310,161.59 1,522,388,529.63                       1,522,388,529.63

发出商品            55,771,666.87                     55,771,666.87         236,056,466.55                  236,056,466.55

合计             2,310,179,784.71                  2,310,179,784.71 2,513,775,232.66                       2,513,775,232.66


(2)存货跌价准备

                                                                                                                 单位: 元

                                          本期增加金额                             本期减少金额
       项目         期初余额                                                                                  期末余额
                                      计提               其他               转回或转销         其他

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


(3)存货期末余额含有借款费用资本化金额的说明

     存货期末余额无借款费用资本化金额。




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(4)期末建造合同形成的已完工未结算资产情况

其他说明:
    存货期末无建造合同形成的已完工未结算资产。


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                                                      55,998,622.21                          76,613,335.45

待抵企业所得税                                                    75,097,368.82                          80,184,721.35

待抵其他税费                                                           92,945.04                           107,012.72

合计                                                             131,188,936.07                         156,905,069.52

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。


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:       355,140,887.09   5,752,926.37 349,387,960.72 328,416,903.18    5,752,926.37    322,663,976.81

    按公允价值计量的     264,327,204.85               264,327,204.85 237,603,220.94                     237,603,220.94

    按成本计量的          90,813,682.24   5,752,926.37 85,060,755.87    90,813,682.24   5,752,926.37     85,060,755.87

合计                     355,140,887.09   5,752,926.37 349,387,960.72 328,416,903.18    5,752,926.37    322,663,976.81


(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                        250,578,048.09                                                          250,578,048.09

累计计入其他综合收益
                                264,327,204.85                                                          264,327,204.85
的公允价值变动金额




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(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
                                                                                                              2.21%
业银行              .00                                .00

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


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

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

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


国久大数
           10,000,000                         10,000,000
据有限公                                                                                                     10.00%
                    .00                                .00


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

泸州市企
联商贸股
           502,848.00                         502,848.00 198,926.37                          198,926.37      15.37%
份有限公


四川同创
玛咖生物
           200,000.00                         200,000.00 200,000.00                          200,000.00       2.00%
科技有限
公司

           90,813,682                         90,813,682 5,752,926.                          5,752,926.
合计                                                                                                          --
                    .24                                .24          37                                37


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(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                         5,752,926.37                                                                   5,752,926.37

期末已计提减值余额                         5,752,926.37                                                                   5,752,926.37


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
             1,714,721                         72,889,95 -6,492,44                                               1,781,118 2,567,098
股份有限
                 ,480.35                             9.32       1.92                                                 ,997.75        .80
公司

             1,714,721                         72,889,95 -6,492,44                                               1,781,118 2,567,098
小计
                 ,480.35                             9.32       1.92                                                 ,997.75        .80

             1,714,721                         72,889,95 -6,492,44                                               1,781,118 2,567,098
合计
                 ,480.35                             9.32       1.92                                                 ,997.75        .80


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          1,120,920,302.01      517,617,245.60     242,346,181.60    40,367,076.65      506,277,862.72 2,427,528,668.58

  2.本期增加金
                               64,025.64                         1,301,890.78    20,650,322.39        2,373,162.37      24,389,401.18


     (1)购置                 64,025.64                         1,301,890.78    20,650,322.39        2,373,162.37      24,389,401.18

     (2)在建工
程转入

     (3)企业合
并增加



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  3.本期减少金
                            1,467.24     1,838,577.82       113,890.16      154,238.98       2,239,649.94     4,347,824.14


     (1)处置或
                            1,467.24     1,838,577.82       113,890.16      154,238.98       2,239,649.94     4,347,824.14
报废

  4.期末余额       1,120,982,860.41    515,778,667.78   243,534,182.22   60,863,160.06     506,411,375.15 2,447,570,245.62

二、累计折旧

  1.期初余额        511,847,057.88     409,469,341.70   123,116,738.78   29,446,469.93     174,165,091.88 1,248,044,700.17

  2.本期增加金
                      26,111,705.51     16,403,141.78    14,140,875.15    1,703,612.38      22,669,733.52    81,029,068.34


     (1)计提        26,111,705.51     16,403,141.78    14,140,875.15    1,703,612.38      22,669,733.52    81,029,068.34

  3.本期减少金
                             727.95      1,677,194.93      108,419.60       154,238.98       1,881,200.96     3,821,782.42


     (1)处置或
                             727.95      1,677,194.93      108,419.60       154,238.98       1,881,200.96     3,821,782.42
报废

  4.期末余额        537,958,035.44     424,195,288.55   137,149,194.33   30,995,843.33     194,953,624.44 1,325,251,986.09

三、减值准备

  1.期初余额              622,940.07                                                                           622,940.07

  2.本期增加金


     (1)计提

  3.本期减少金


     (1)处置或
报废

  4.期末余额              622,940.07                                                                           622,940.07

四、账面价值

  1.期末账面价
                    582,401,884.90      91,583,379.23   106,384,987.89   29,867,316.73     311,457,750.71 1,121,695,319.46


  2.期初账面价
                    608,450,304.06     108,147,903.90   119,229,442.82   10,920,606.72     332,112,770.84 1,178,861,028.34



(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                                                   2,121,759.90
                                                                                    步完善手续后办理




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                                                                                               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                                                        1,422,050.93
                                                                                               步完善手续后办理

循环经济房屋                                                                 29,246,937.37 正在办理中

其他房屋                                                                         78,281.25 正在办理中

合计                                                                         32,869,029.45


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

酿酒工程技改项
                         461,368,948.05                         461,368,948.05   181,747,507.90                         181,747,507.90


企业文化设施改
                          11,742,922.09                          11,742,922.09        2,123,067.61                        2,123,067.61
建项目

藏酒洞库打造工
                           1,356,173.54                           1,356,173.54


其他零星工程               4,630,774.41                           4,630,774.41

合计                     479,098,818.09                         479,098,818.09   183,870,575.51                         183,870,575.51


(2)重要在建工程项目本期变动情况

                                                                                                                               单位: 元

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

酿酒工
             7,414,28 181,747, 279,621,                           461,368,
程技改                                                                        6.22% 12                                         其他
             0,000.00     507.90     440.15                        948.05
项目

企业文
化设施       57,000,0 2,123,06 9,619,85                           11,742,9
                                                                             20.60% 21                                         其他
改建项           00.00      7.61       4.48                         22.09


藏酒洞
             65,000,0              1,356,17                       1,356,17
库打造                                                                        2.09% 3.39                                       其他
                 00.00                 3.54                           3.54
项目




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其他零                            4,630,77              4,630,77
                                                                                                                    其他
星工程                                4.41                   4.41

              7,536,28 183,870, 295,228,                479,098,
合计                                                                   --        --                                    --
              0,000.00   575.51     242.58               818.09


(3)本期计提在建工程减值准备情况

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


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        中药配方        合计

一、账面原值

     1.期初余
                   303,836,329.47                             19,251,370.95      1,864,746.08       400,000.00 325,352,446.50


     2.本期增
                                                               1,303,646.40                                      1,303,646.40
加金额

        (1)购
                                                               1,303,646.40                                      1,303,646.40


        (2)内
部研发

        (3)企
业合并增加

  3.本期减少
金额

        (1)处


     4.期末余
                   303,836,329.47                             20,555,017.35      1,864,746.08       400,000.00 326,656,092.90


二、累计摊销

     1.期初余
                    75,426,457.36                             12,447,199.20      1,317,647.72       326,666.67 89,517,970.95


     2.本期增
                     3,171,265.11                                   636,668.83        163,073.19     40,000.00   4,011,007.13
加金额

        (1)计      3,171,265.11                                   636,668.83        163,073.19     40,000.00   4,011,007.13



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     3.本期减
少金额

       (1)处


     4.期末余
                   78,597,722.47                              13,083,868.03     1,480,720.91     366,666.67 93,528,978.08


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
                  225,238,607.00                               7,471,149.32       384,025.17      33,333.33 233,127,114.82
面价值

     2.期初账
                  228,409,872.11                               6,804,171.75       547,098.36      73,333.33 235,834,475.55
面价值

本期末通过公司内部研发形成的无形资产占无形资产余额的比例 0.00%。


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

                                              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                        217,882,946.10         54,470,736.53            219,318,551.94           54,829,638.01

内部交易未实现利润                 1,196,917,058.32       299,229,264.58            938,525,262.20         234,631,315.55

薪酬影响                            136,187,426.92         34,040,236.85            123,629,028.77           30,900,637.31

递延收益影响                         16,018,340.27          3,710,281.50             21,034,623.43            4,761,941.57

可弥补亏损影响                       63,061,774.08         15,765,443.52            125,975,239.95           31,493,809.99



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固定资产折旧影响                      512,922.97                   84,632.29                465,492.18                76,806.21

合计                             1,630,580,468.66            407,300,595.27            1,428,948,198.47          356,694,148.64


(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
                                  250,578,048.16               62,644,512.04            223,854,064.18             55,963,516.06
价值变动

合计                              250,578,048.16               62,644,512.04            223,854,064.18             55,963,516.06


(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                                               407,300,595.27                                      356,694,148.64

递延所得税负债                                                 62,644,512.04                                       55,963,516.06


(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

可弥补亏损影响                                                          2,179,725.01                                4,644,080.68

合计                                                                    2,179,725.01                                4,644,080.68


(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

2017 年

2018 年

2019 年

2020 年

2021 年                                             2,179,725.01                  4,644,080.68

合计                                                2,179,725.01                  4,644,080.68                --




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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

待抵企业所得税

待抵扣增值税                                                         4,314.05                             4,314.05

合计                                                                 4,314.05                             4,314.05

其他说明:
    注1:期末待抵扣增值税4,314.05元系本公司之子公司泸州博大酿酒有限责任公司留抵进项税,因该公司暂无经营业务,
预计在未来1年内无法抵扣,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                                                       475,028,868.40                       501,638,459.47

1-2 年                                                          74,361,820.46                         4,037,538.91

2-3 年                                                            650,061.16                          2,158,637.71

3 年以上                                                          681,998.88                            944,911.49

合计                                                           550,722,748.90                       508,779,547.58


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

1 年以内                                                       778,681,807.60                    1,037,653,350.95

1 年至 2 年                                                     12,007,098.51                        15,398,566.18

2 年至 3 年                                                      5,693,976.73                        16,172,985.21

3 年以上                                                        17,861,917.87                        19,903,142.87

合计                                                           814,244,800.71                    1,089,128,045.21


(2)账龄超过 1 年的重要预收款项

                                                                                                         单位: 元


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                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

中国烟草山东进出口有限责任公司                               5,344,019.92 结算期内货款

合计                                                        15,173,066.69                    --


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                   120,948,893.19     217,538,658.98            204,397,155.31         134,090,396.86

二、离职后福利-设定提
                                 13,947,169.81     19,929,346.97             20,249,337.35          13,627,179.43
存计划

三、辞退福利                       416,625.54                                         0.00             416,625.54

合计                           135,312,688.54     237,468,005.95            224,646,492.66         148,134,201.83


(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
                               102,663,342.77     179,524,468.57            172,187,188.57         110,000,622.77
补贴

2、职工福利费                                      14,452,896.62             14,452,896.62                     0.00

3、社会保险费                     7,489,767.68      6,481,107.17              7,252,079.10           6,718,795.75

    其中:医疗保险费              6,689,622.62      5,070,844.03              5,430,404.16           6,330,062.49

          工伤保险费               364,549.77         888,593.08              1,089,647.28             163,495.57

          生育保险费               435,595.29         521,670.06               732,027.66              225,237.69

其他综合保险

4、住房公积金                          797.87      10,008,795.38             10,008,795.38                   797.87

5、工会经费和职工教育
                                 10,794,984.87      7,071,391.24               496,195.64           17,370,180.47
经费

合计                           120,948,893.19     217,538,658.98            204,397,155.31         134,090,396.86


(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


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1、基本养老保险                 7,639,296.33        13,513,985.91              16,383,534.77            4,769,747.47

2、失业保险费                   6,307,873.48           439,044.26                326,898.69             6,420,019.05

3、企业年金缴费                                      5,976,316.80               3,538,903.89            2,437,412.91

4、退休人员慰问补贴

合计                           13,947,169.81        19,929,346.97              20,249,337.35           13,627,179.43


20、应交税费

                                                                                                           单位: 元

                  项目                           期末余额                                  期初余额

增值税                                                      130,138,273.64                             86,871,913.02

消费税                                                       95,035,036.25                            147,649,492.06

企业所得税                                                  149,942,987.61                             41,408,362.27

个人所得税                                                    1,897,889.63                             11,226,588.74

城市维护建设税                                               16,017,009.82                             10,904,473.64

教育费附加                                                    6,864,432.77                              4,673,345.82

地方教育费附加                                                4,575,838.57                              3,276,642.21

房产税                                                              7,886.42                             231,512.24

营业税                                                                                                     17,538.54

印花税                                                        2,201,115.15                              2,716,911.78

合计                                                        406,680,469.86                            308,976,780.32

其他说明:
  注:应交税费期末较期初增加97,703,689.54元,增长比例31.62%,主要系本期未缴税金增加影响所致。


21、应付股利

                                                                                                           单位: 元

                  项目                           期末余额                                  期初余额

博大营销公司应付少数股东股利                                 12,265,239.46                             12,265,239.46

品创公司应付少数股东股利                                      4,500,000.00                              4,500,000.00

香港公司应付少数股东股利                                                                                5,635,413.00

其他说明,包括重要的超过 1 年未支付的应付股利,应披露未支付原因:
    注 :本报告期末无超过1年未支付的应付股利。




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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                                                        463,390,564.82                              425,603,835.99

暂收暂扣款                                                      8,487,517.98                               18,999,389.77

关联往来                                                           82,228.73                              254,998,452.87

保险赔款                                                        1,295,075.85                                 668,822.12

押金                                                             285,000.00                                  209,000.00

其他                                                           11,112,752.39                               10,583,490.46

合计                                                          484,653,139.77                              711,062,991.21


(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                                              165,417,513.85
                                                                               商

合计                                                          165,417,513.85                      --

其他说明
  注:其他应付款期末较期初减少226,409,851.44元,下降31.84%,主要系关联方欠款减少影响所致。


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                                                 137,838.01                                  137,838.01

合计                                                             137,838.01                                  137,838.01


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

政府补助                29,913,897.37     1,869,600.00          7,834,181.54         23,949,315.83 收到财政拨款

合计                    29,913,897.37     1,869,600.00          7,834,181.54         23,949,315.83           --


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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     3,000,000.00                         750,000.00                  2,250,000.00 与资产相关
项目

酒类流通电子追
溯体系二期建设     1,500,000.00                         750,000.00                    750,000.00 与资产相关
项目

泸州老窖股份有
限公司物流业务     2,350,000.00                         300,000.00                  2,050,000.00 与资产相关
剥离项目

中央财政促进服
                   1,600,000.00                         400,000.00                  1,200,000.00 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
                   1,533,333.33                         200,000.00                  1,333,333.33 与资产相关
技术及设备产业
化示范项目

固态酿造工程能
                   1,500,000.00                         187,500.00                  1,312,500.00 与资产相关
力提升项目

农工社一体化区
域循环经济技术     1,040,000.00                         260,000.00                    780,000.00 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
                       800,000.00                       200,000.00                    600,000.00 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         857,142.86                       107,142.86                    750,000.00 与资产相关
地建设项目

酒类可追溯源供
应链体系建设及
                       400,000.00                       300,000.00                    100,000.00 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         783,333.33                       100,000.00                    683,333.33 与资产相关
设项目

第二批省级战略
                       766,666.67                       100,000.00                    666,666.67 与资产相关
性新兴产业项目



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生产装备系统建
                   288,500.00                    283,000.00                      5,500.00 与资产相关
设项目

中国白酒金三角
文化展示及体验     440,000.00                    220,000.00                    220,000.00 与资产相关
项目

人工窖泥培养关
键技术研究及产     735,000.00                    227,500.00                    507,500.00 与资产相关
业化项目

功能微生物强化
浓香型大曲生产
                   366,666.67                    200,000.00                    166,666.67 与资产相关
技术研究及产业
化应用项目

国家酿造工程中
                   366,666.67                    200,000.00                    166,666.67 与资产相关
心建设项目

双床热气化规模
生产生物质燃气
                   381,000.00                    190,500.00                    190,500.00 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      34,222.24                     34,222.24                                 与资产相关
利用及减排项目

双床热解气化规
模化生产生物质
                   350,000.00                    175,000.00                    175,000.00 与资产相关
燃气设备研发与
示范项目

基于风味指纹图
谱的微生物强化
                   118,125.00                     49,166.67                     68,958.33 与资产相关
共培技术研究及
应用项目

标准化示范基地
                  5,469,273.94                  1,248,298.38                 4,220,975.56 与资产相关
项目

其他项目-与收
                  4,364,777.78    200,000.00     633,833.33                  3,930,944.45 与收益相关
益相关

其他项目-与资
                   869,188.88    1,669,600.00    718,018.06                  1,820,770.82 与资产相关
产相关

合计             29,913,897.37   1,869,600.00   7,834,181.54                23,949,315.83         --


25、股本

                                                                                                   单位:元



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                                                               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)                 644,428,071.40                                                                     644,428,071.40

其他资本公积                            6,181,252.87                                                                      6,181,252.87

合计                                 650,609,324.27                                                                     650,609,324.27


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 176,784,890. 17,461,659.                             4,416,902.4 13,272,362.                  190,057,2
                                                                                                               -227,604.87
合收益                                            38            82                              2         27                    52.65

其中:权益法下在被投资单位以后
                                                       -8,656,589.                   -2,164,147. -6,492,441.                 1,519,391
将重分类进损益的其他综合收益中          8,011,833.10
                                                                23                            31          92                       .18
享有的份额

         可供出售金融资产公允价值 167,890,548. 26,723,983.                          6,680,995.9 20,042,987.                  187,933,5
变动损益                                          14            91                              8         93                    36.07

                                                                                                                             604,325.4
         外币财务报表折算差额             882,509.14 -605,734.86                     -99,946.25 -278,183.74 -227,604.87
                                                                                                                                      0

                                        176,784,890. 17,461,659.                    4,416,902.4 13,272,362.                  190,057,2
其他综合收益合计                                                                                               -227,604.87
                                                  38            82                              2         27                    52.65


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:


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    注: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                                           7,397,874,451.50                          6,593,460,633.89

调整期初未分配利润合计数(调增+,调减-)                              -19,959,862.65                           -49,409,611.32

调整后期初未分配利润                                             7,377,914,588.85                          6,544,051,022.57

加:本期归属于母公司所有者的净利润                               1,467,043,514.56                          1,112,415,943.72

    应付普通股股利                                               1,346,162,376.96                          1,121,801,980.80

期末未分配利润                                                   7,498,795,726.45                          6,534,664,985.49

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-19,959,862.65 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                     4,989,064,708.59        1,580,227,906.51               4,152,942,244.69       1,726,455,799.24

其他业务                       126,949,637.51          27,894,270.19                 131,422,607.74            25,622,724.02

合计                         5,116,014,346.10        1,608,122,176.70               4,284,364,852.43       1,752,078,523.26


31、税金及附加

                                                                                                                      单位: 元

                  项目                              本期发生额                                    上期发生额

消费税                                                          405,630,300.02                                245,815,615.07

城市维护建设税                                                   67,062,525.60                                 37,204,920.30

教育费附加                                                       28,741,082.39                                 15,944,965.81

房产税                                                               3,372,046.08

土地使用税                                                           6,377,323.50

印花税                                                               4,389,308.72


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营业税                                                                                                 602,069.00

地方教育费附加                                                 19,160,271.61                         12,343,422.58

合计                                                         534,732,857.92                       311,910,992.76

其他说明:
    注1:本期发生额较上期发生额增加222,821,865.16元,增幅71.44%,主要系随着本期销售收入规模增加及生产模式调整,
消费税增加影响所致。
    注2:根据财政部发布的财会【2016】22号《增值税会计处理规定》的相关规定,2016年5月1日全面试行营业税改征增
值税后,利润表“营业税金及附加”项目名称调整为“税金及附加”,该项目核算企业经营活动发生的消费税、城市维护建设税、
资源税、教育费附加及房产税、土地使用税、车船使用税、印花税等相关税费。


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                                               99,590,673.86                         74,973,719.36

宣传广告费                                                   451,793,089.58                       390,862,539.15

职工薪酬                                                       68,774,875.29                         31,853,491.66

配售酒费用                                                     28,017,742.74                         19,569,411.47

促销费                                                       144,411,044.10                           5,241,210.86

差旅费                                                         14,959,712.32                          7,200,942.43

业务招待费                                                      5,098,415.40                         11,646,289.18

办公费                                                         16,983,010.70                         16,079,094.05

咨询中介费                                                     11,803,750.61                         15,068,298.04

展览费                                                           356,127.09                           5,710,472.58

其他                                                           18,100,477.44                         23,655,511.20

合计                                                         859,888,919.13                       601,860,979.98

其他说明:
    注:本期发生额较上期发生额增加258,027,939.15 元,增幅42.87%,主要系为了促进销售,本期继续加大广告宣传和市
场促销(产品陈列,市场开发等)的力度影响所致。


33、管理费用

                                                                                                         单位: 元

                 项目                             本期发生额                            上期发生额

项目

职工薪酬                                                     119,068,668.47                          54,164,887.70

折旧费                                                         67,168,623.33                         62,054,772.57




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技术开发费                                                   10,802,729.69                          9,897,421.41

税费                                                                                                8,810,423.08

资产管理费和服务费                                            8,184,308.80                         18,187,363.01

车辆费用                                                      6,762,549.83                          4,473,036.28

无形资产摊销                                                  4,170,926.63                          4,207,706.35

保险费                                                        5,797,639.51                          5,922,708.52

业务招待费                                                    2,125,816.98                            977,711.57

审计、中介费                                                  1,785,377.09                            932,141.65

修理费                                                        3,733,239.94                          1,392,418.39

差旅费                                                        2,940,972.35                          2,076,318.51

信息网络费                                                    1,300,730.18                          2,849,890.26

其他                                                         40,586,393.22                         31,825,581.54

合计                                                       274,427,976.02                        207,772,380.84

其他说明:
    注:本期发生额较上期发生额增加66,655,595.18元,增长32.08%,主要系随着公司发展的需要,本期员工人数增长,计
提员工绩效工资增加影响所致。


34、财务费用

                                                                                                       单位: 元

                 项目                           本期发生额                            上期发生额

利息支出                                                     15,682,708.33                          6,228,748.00

减:利息收入                                                 53,968,097.95                         34,572,724.37

汇兑净损失                                                     -162,564.02                           -513,361.08

金融机构手续费                                                2,462,405.65                            219,986.45

合计                                                         -35,985,547.99                        -28,637,351.00


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                                                  1,062,656.11                            585,203.54

合计                                                          1,062,656.11                            585,203.54


36、投资收益

                                                                                                       单位: 元



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                    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                                        72,889,959.32                           69,651,081.00

可供出售金融资产在持有期间的投资收益                                 4,632,117.71                            2,387,287.67

合计                                                                77,522,077.03                           72,038,368.67


37、其他收益

                                                                                                                单位: 元

           产生其他收益的来源                      本期发生额                                 上期发生额

记入其他收益的政府补助                                          5,785,883.16

合计                                                            5,785,883.16


38、营业外收入

                                                                                                                单位: 元

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

政府补助                                     3,044,294.03                    9,280,625.97                    3,044,294.03

违约赔偿收入                                 3,712,633.00                    1,521,569.82                    3,712,633.00

罚款收入                                     1,283,972.18                    2,258,334.88                    1,283,972.18

其他收入                                     2,642,576.93                    1,014,365.01                    2,642,576.93

合计                                        10,683,476.14                   14,074,895.68                   10,683,476.14

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 与资产相关
一期建设项


酒类流通电
子追溯体系
                                                                                                750,000.00 与资产相关
二期建设项


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




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中央财政促
进服务业发          400,000.00   400,000.00 与资产相关
展项目

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


固态酿造工
程能力提升                       187,500.00 与资产相关
项目

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


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


国家服务业
发展引导资
                                 107,142.86 与资产相关
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 与资产相关
产线信息化
改造项目

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

第二批省级
战略性新兴                       100,000.00 与资产相关
产业项目

生产装备系
                                 333,000.00 与收益相关
统建设项目



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中国白酒金
三角文化展
                                  220,000.00 与资产相关
示及体验项


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

功能微生物
强化浓香型
大曲生产技
                                  200,000.00 与资产相关
术研究及产
业化应用项


国家酿造工
程中心建设                        200,000.00 与资产相关
项目

双床热气化
规模生产生
物质燃气设                        190,500.00 与资产相关
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 与资产相关
用及减排项


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

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

泸州市就业
服务管理局
高校毕业生            16,000.00             与收益相关
就业见习补


四川国际商            73,600.00             与收益相关



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会汇来 2016
卡塔尔团企
业补贴

十大优质竣
                                                                              200,000.00                  与收益相关
工项目

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

泸州市商务
局酒博会展                                                                    301,700.00                  与收益相关
位补贴

泸州市商务
局汇来补贴                                                                     21,000.00                  与收益相关


2015 年四川
省"万企出国
                                                                               39,500.00                  与收益相关
门"活动专项
补助

企业扶持发
                                                                              544,195.65                  与收益相关
展基金

标准化示范
                                                                            1,248,298.38                  与资产相关
基地项目

其他项目                                                                                   3,066,927.55

合计                 --       --          --              --      --        3,044,294.03 9,280,625.97          --


39、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                          526,041.72                 531,444.65                       526,041.72

其中:固定资产处置损失                          526,041.72                 521,471.15                       526,041.72

对外捐赠                                       4,200,000.00              3,110,000.00