NON-CONTROLLING INTEREST 2011 CAPITAL STOCK 2011

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued DECEMBER 31, 2011 AND 2010, AND YEARS ENDED DECEMBER 31, 2011 AND 2010 Figures in tables are presented in billions of Rupiah, unless otherwise stated 66

27. PERSONNEL EXPENSES 2011

2010 Salaries and related benefits 3,001 2,751 Vacation pay, incentives and other benefits 2,814 2,575 Employees’ income tax 1,043 796 Early retirement programs 517 - Net periodic pension costs Notes 34 501 504 Net periodic post-retirement health care benefits costs Note 36 199 238 Housing 197 214 LSA Note 35 96 78 Insurance 70 68 Other post-retirement cost Note 34c 65 66 Other employees’ benefits Note 34d 30 23 Others 22 19 Total 8,555 7,332

28. OPERATIONS, MAINTENANCE AND TELECOMMUNICATION SERVICES EXPENSES 2011

2010 Operations and maintenance 9,191 8,836 Radio frequency usage charges Notes 37b and 41c.iii 2,846 2,892 Concession fees and Universal Service Obligation charges Note 37b 1,235 1,177 Cost of phone, set top box, SIM and RUIM cards 879 1,067 Electricity, gas and water 836 841 Insurance 431 384 Leased lines and CPE 406 215 Vehicles rental and supporting facilities 291 283 Cost of IT services 144 200 Travelling 54 60 Others 59 91 Total 16,372 16,046 Refer to Note 37 for details of related party transactions. 66 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued DECEMBER 31, 2011 AND 2010, AND YEARS ENDED DECEMBER 31, 2011 AND 2010 Figures in tables are presented in billions of Rupiah, unless otherwise stated 67

29. GENERAL AND ADMINISTRATIVE EXPENSES 2011

2010 Provision for impairment of receivables and inventory obsolescence Notes 5d and 6 883 525 Collection expenses 327 401 General 326 301 Social contribution 290 171 Travelling 256 260 Professional fees 235 163 Training, education and recruitment 229 216 Security and screening 97 215 Meetings 86 80 Stationery and printing 53 64 Vehicle rental 43 51 Others 110 90 Total 2,935 2,537 Refer to Note 37 for details of related party transactions.

30. INTERCONNECTION EXPENSES 2011

2010 Domestic interconnection and transit 2,414 1,980 International interconnection 1,141 1,106 Total 3,555 3,086 Refer to Note 37 for details of related party transactions.

31. TAXATION

a. Claim for tax refund 2011 2010 Subsidiaries Corporate income tax 23 15 Income tax Article 23 - Withholding tax on services delivery 8 8 Value Added Tax “VAT” 340 110 371 133