PENCADANGAN SALDO LABA DAN DIVIDEN APPROPRIATION OF RETAINED EARNINGS

261 PT MATAHARI DEPARTMENT STORE TBK 2014 ANNUAL REPORT Halaman 39 Page CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS 31 DESEMBER 2014 AND 2013 31 DECEMBER 2014 AND 2013 Dinyatakan dalam jutaan Rupiah, Expressed in millions of Rupiah, kecuali dinyatakan lain unless otherwise stated 15. PENJUALAN KONSINYASI - BERSIH 15. CONSIGNMENT SALES - NET Penjualan konsinyasi Consignment sales Beban penjualan konsinyasi Cost of consignment sales 6,021,500 6,570,535 2,981,424 2,673,621 2014 9,551,959 8,695,121 2013 16 BEBAN POKOK PENDAPATAN 16. COST OF REVENUE Merchandise for sale Persediaan aw al -beginning Pembelian bersih Purchases - net Persediaan yang tersedia untuk dijual Merchandise available for sale Persediaan akhir Merchandise for sale-ending Perubahan provisi untuk persediaan Change in provision for inventory Beban pokok pendapatan-persediaan Cost of revenue-merchandise Beban pokok pendapatan-jasa Cost of revenue-service fees Beban pokok pendapatan Cost of revenue 2,877,507 2,391,274 786 2,375,745 15,529 2014 2013 526,269 2,579,953 3,821,979 961,113 3,106,222 729,691 729,691 3,092,288 - 2,860,866 16,641 Tidak terdapat transaksi pembelian persediaan dari pemasok yang secara individu melebihi 10 dari jumlah pembelian bersih untuk setiap periode. There was no purchase from an individual supplier with transactions more than 10 of total net purchases for each period ended. 17. BEBAN USAHA 17. OPERATING EXPENSES Sew a Rent Gaji dan kesejahteraan karyaw an Salaries and allowance Utilitas Utilities Penyusutan lihat Catatan 6 Depreciation see Note 6 Jasa operasional Operational services Pemasaran Marketing Kartu kredit Credit card Asuransi Insurance Kantong plastik Plastic bags Perjalanan dinas Business travel Pemeliharaan dan perbaikan Repair and maintenance Pajak dan ijin Tax and licenses Telekomunikasi Telecommunication Konsultan Consultant Barang konsumsi Consumables Amortisasi Amortisation Seragam Uniform Lain-lain Others 861,504 816,582 788,480 2014 2013 941,683 248,846 206,628 147,281 146,457 45,463 316,521 228,026 164,389 164,563 54,051 18,732 15,444 15,316 8,119 20,738 16,621 25,336 38,232 30,249 22,570 44,027 2,937,013 2,581,920 10,304 5,339 5,992 11,886 10,298 4,918 6,957 13,411 16,984 14,424 32,562 262 PT MATAHARI DEPARTMENT STORE TBK LAPORAN TAHUNAN 2014 Halaman 40 Page CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS 31 DESEMBER 2014 AND 2013 31 DECEMBER 2014 AND 2013 Dinyatakan dalam jutaan Rupiah, Expressed in millions of Rupiah, kecuali dinyatakan lain unless otherwise stated

18. KERUGIAN KEUNTUNGAN LAINNYA - BERSIH

18. OTHER LOSSES GAINS - NET

Keuntungan klaim asuransi 61 Gain from insurance claim Kerugian penjualan aset tetap Loss on sale of fixed assets Penyesuaian pajak periode lalu 19,862 - Prior period tax adjustment Lain-lain - bersih Others - net 13,677 2013 27,115 2,359 2014 3,356 3,958 22,418 33,736 19. KEWAJIBAN IMBALAN KERJA 19. EMPLOYEE BENEFITS OBLIGATIONS Kewajiban pada tanggal laporan dihitung dengan menggunakan metode Projected Unit Credit, dengan asumsi kunci sebagai berikut: Obligations as at financial statements dates are calculated using the Projected Unit Credit method, with the following key assumptions: 2014 2013 Tingkat diskonto 8.30 8.90 Discount rate Tingkat kenaikan gaji 10 10 Salary increment rate Tingkat kematian TMI 2011 TMI 2011 Mortality rate Disability rate Tingkat ketidakmampuancacat as a percentage persentase dari tingkat kematian 10 10 of mortality rate Usia pensiun normal 55 tahunyears 55 tahunyears Normal retirement age Kewajiban imbalan kerja pada tanggal 31 Desember 2014 dan 2013 berdasarkan laporan aktuaris independen PT Dayamandiri Dharmakonsilindo tanggal 12 Januari 2015 dan 9 Januari 2014. Employee benefits obligations as at 31 December 2014 and 2013 were based on independent actuary report PT Dayamandiri Dharmakonsilindo dated 12 January 2015 and 9 January 2014. Penyisihan imbalan kerja yang diakui di laporan posisi keuangan ditentukan sebagai berikut: The employee benefits obligations recognised in the statements of financial position were as follows: Nilai kini dari kew ajiban Present value of obligations Kerugian aktuarial yang belum diakui Unrecognised actuarial loss Short-term employee benefits Kew ajiban imbalan kerja jangka pendek obligations Long-term employee benefits Kew ajiban imbalan kerja jangka panjang obligations 2013 302,070 310,015 279,403 14,514 264,889 3,347 261,542 2014 7,945 332,924 22,909