LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFIT LIABILITIES continued

PT INDOCEMENT TUNGGAL PRAKARSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Maret 2017 Tidak Diaudit dan 31 Desember 2016 Diaudit dan Tiga Bulan yang Berakhir pada Tanggal 31 Maret 2017 dan 2016 Tidak Diaudit Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT INDOCEMENT TUNGGAL PRAKARSA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2017 Unaudited and December 31, 2016 Audited and the Three Months Ended March 31, 2017 and 2016 Unaudited Expressed in millions of rupiah, unless otherwise stated 89 19. LIABILITAS IMBALAN KERJA lanjutan 19. EMPLOYEE BENEFIT LIABILITIES continued b. Imbalan Kesehatan Pascakerja lanjutan b. Post-retirement Healthcare Benefits continued Penilaian aktuaris ditentukan dengan menggunakan metode projected-unit-credit, yang mempertimbangkan asumsi-asumsi berikut: The actuarial valuation was determined using the projected-unit-credit method, which considered the following assumptions: Tingkat diskonto : 9,5 Discount rate Trend biaya medis : 8 Medical cost trend Usia pensiun : 55 tahun55 years Retirement age Tingkat mortalitas : TMI 2011 Mortality rate Tingkat cacat : 10 dari tingkat mortalitas10 of mortality rate Disability rate Beban untuk imbalan kesehatan pascakerja karyawan yang diakui dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian terdiri dari: The post-retirement healthcare benefit expenses recognized in the consolidated statement of profit or loss and other comprehensive income consisted of the following: 2017 2016 Tiga Bulan Tiga Bulan Three Months Three Months Biaya jasa kini 231 235 Current service costs Biaya bunga 489 508 Interest costs Neto 720 743 Net Mutasi nilai kini liabilitas manfaat imbalan kesehatan pascakerja adalah sebagai berikut: Movements in the present value of the defined benefit obligation are as follows: 2017 2016 Tiga Bulan Satu Tahun Three Months One Year Saldo awal periode 21.566 21.783 Balance at beginning of period Beban pensiun yang dibebankan ke laba rugi Pension cost charged to profit or loss Biaya jasa kini 231 939 Current service costs Biaya bunga 489 2.033 Interest costs Sub-total yang dibebankan ke laba rugi 720 2.972 Sub-total included in profit or loss Keuntungan aktuarial yang diakui sebagai penghasilan Re-measurement gains in komprehensif lain - 1.225 other comprehensive income Pembayaran selam a periode berjalan 771 1.964 Payments during the period Saldo akhir period 21.515 21.566 Balance at end of period PT INDOCEMENT TUNGGAL PRAKARSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Maret 2017 Tidak Diaudit dan 31 Desember 2016 Diaudit dan Tiga Bulan yang Berakhir pada Tanggal 31 Maret 2017 dan 2016 Tidak Diaudit Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT INDOCEMENT TUNGGAL PRAKARSA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2017 Unaudited and December 31, 2016 Audited and the Three Months Ended March 31, 2017 and 2016 Unaudited Expressed in millions of rupiah, unless otherwise stated 90 19. LIABILITAS IMBALAN KERJA lanjutan 19. EMPLOYEE BENEFIT LIABILITIES continued