APPROPRIATION OF RETAINED EARNINGS AND DIVIDEND continued

PT MATAHARI DEPARTMENT STORE Tbk Halaman 40 Page CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM FINANCIAL INTERIM 31 MARET 2017, 2016 STATEMENTS 31 MARCH 2017, 2016 DAN 31 DESEMBER 2016 AND 31 DECEMBER 2016 Dinyatakan dalam jutaan Rupiah, Expressed in millions of Rupiah, kecuali dinyatakan lain unless otherwise stated 21. KEWAJIBAN IMBALAN KERJA lanjutan 21. EMPLOYEE BENEFITS OBLIGATIONS continued Kewajiban imbalan kerja jangka panjang Long-term employee benefits obligation 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: 31 Maret 31 Desem ber M arch 2017 December 2016 Tingkat diskonto 8.40 8.40 Discount rate Tingkat kenaikan gaji 10 10 Salary increment rate Tingkat kematian TMI 2011 TMI 2011 Mortality rate dengan perbaikan dengan perbaikan with improvement with improvement Tingkat ketidakmampuancacat Disability rate persentase dari tingkat kematian 10 10 as a percentage of mortality rate Usia pensiun normal 55 periodeyears 55 periodeyears Normal retirement age Kewajiban imbalan kerja pada tanggal 31 Maret 2017 dan 31 Desember 2016 berdasarkan laporan aktuaris independen PT Dayamandiri Dharmakonsilindo tertanggal 12 Januari 2017. Employee benefits obligations as at 31 March 2017 and 31 December 2016 were based on independent actuary report PT Dayamandiri Dharmakonsilindo dated 12 January 2017. Informasi mengenai kewajiban imbalan kerja yang tercantum dalam laporan keuangan adalah sebagai berikut: The information of employee benefits obligations included in financial statements were as follows: 31 Maret 31 Desem ber M arch 2017 December 2016 Nilai kini dari kew ajiban 434,446 432,381 Present value of obligations Beban yang diakui di Expense recognised in the laporan laba rugi 20,478 63,526 statements of profit or loss Pengukuran ulang Remeasurement of penyisihan imbalan kerja - 29,754 employee benefits obligations Short-term employee benefits Kew ajiban imbalan kerja jangka pendek 17,100 17,100 obligations Long-term employee benefits Kew ajiban imbalan kerja jangka panjang 417,346 415,281 obligations Beban yang diakui di laporan laba rugi adalah sebagai berikut: The amounts recognised in the statement of profit or loss were as follows: 31 Maret 31 Maret M arch 2017 M arch 2016 Biaya jasa kini 9,629 8,635 Current service cost Biaya bunga 10,849 10,584 Interest cost 20,478 19,219