ADVANCES AND OTHER NON-CURRENT ASSETS INTANGIBLE ASSETS

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued JUNE 30, 2012 UNAUDITED AND DECEMBER 31, 2011 AUDITED AND SIX MONTHS PERIOD ENDED JUNE 30, 2012 AND 2011 UNAUDITED Figures in tables are presented in billions of Rupiah, unless otherwise stated 48

11. INTANGIBLE ASSETS continued

v The aggregate amounts of goodwill allocated to each cash generating unit CGU are as follows: December 31, 2011 Sigma 88 Ad Medika 82 Total 170 Metra performed its annual impairment tests of those CGUs based on fair value less cost to sell using discounted cash flow projections. The impairment tests used management approved cash flows projections covering a five-year period, and the following key assumptions: The key assumptions used in the impairment test are as below: December 31, 2011 Sigma Ad Medika Discount rate 12.5 12.1 Perpetuity growth rate 2 2 As of June 30,2012 and December 31, 2011, no impairment charge was required for goodwill on acquisition of subsidiaries, with any reasonably possible changes to the key assumptions applied not likely to cause carrying amount of the CGUs to exceed their recoverable amount.

12. TRADE PAYABLES June 30,

December 31, 2012 2011 Related parties Radio frequency usage charges, Concession fees and Universal Service Obligation charges 478 409 Purchases of equipment, materials and services 273 369 Payables to other telecommunications providers 77 60 Sub-total 828 838 Third parties Purchases of equipment, materials and services 7,189 7,429 Payables to other telecommunications providers 80 50 Sub-total 7,269 7,479 Total 8,097 8,317 Trade payables by currency are as follows: June 30, December 31, 2012 2011 Rupiah 4,638 4,422 U.S. Dollars 3,447 3,883 Others 12 12 Total 8,097 8,317 Refer to Note 36 for details of related party transactions. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued JUNE 30, 2012 UNAUDITED AND DECEMBER 31, 2011 AUDITED AND SIX MONTHS PERIOD ENDED JUNE 30, 2012 AND 2011 UNAUDITED Figures in tables are presented in billions of Rupiah, unless otherwise stated 49

13. ACCRUED EXPENSES June 30,

December 31, 2012 2011 Operations, maintenance and telecommunications services 2,621 2,917 General, administrative and marketing 1,053 805 Salaries and benefits 795 900 Interest and bank charges 149 168 Total 4,618 4,790 Refer to Note 36 for details of related party transactions.

14. UNEARNED INCOME

June 30, December 31, 2012 2011 Prepaid pulse reload vouchers 2,590 2,526 Other telecommunications services 131 153 Others each below Rp.50 billion 118 142 Total 2,839 2,821 15. SHORT-TERM BANK LOANS Outstanding June 30, December 31, Lenders 2012 2011 BRI 250 Others 34 100 Total 284 100 Refer to Note 36 for details of related party transactions. Other significant information relating to short-term bank loans as at June 30, 2012 is as follows: Total facility Interest Interest in Payment payment rate Borrower Currency billions schedule period per annum Security BRI Mei 21, 2012 Infomedia Rp. 300 June 4, Monthly 8.00 Trade receivables 2013 Note 4