POST-EMPLOYMENT HEALTH CARE BENEFITS PROVISIONS continued

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2015 and for the Six Months Period Then Ended Unaudited Figures in tables are expressed in billions of Rupiah, unless otherwise stated 102

35. POST-EMPLOYMENT HEALTH CARE BENEFITS PROVISIONS continued

The components of net periodic post-employment health care benefit cost for the years ended June 30, 2015 and 2014 are as follows: June 30, June 30, 2014 2015 Restated Service costs 24 22 Plan administration cost 79 88 Net interest cost 19 40 Net periodic post-employment health care benefit cost 122 150 Cost to subsidiaries by agreement - 1 Periodic post-employment health care benefit cost Less cost to subsidiaries 122 149 Amounts recognized in OCI are as follows: June 30, June 30, 2014 2015 Restated Actuarial losses gain recognized during the year 340 495 Return on plan assets excluding amount included in net interest expense 340 495 Net - - The actuarial valuation for the post-employment health care benefits was performed based on the measurement date as of December 31, 2014 and 2013, with reports dated February 24, 2013 and February 28, respectively, by TWP, an independent actuary in association with TW. The principal actuarial assumptions used by the independent actuary as of December 31, 2014 and 2013 are as follows: December 31, December 31, 2014 2013 Discount rate 8.50 9.00 Health care costs trend rate assumed for next year 7.00 7.00 Ultimate health care costs trend rate 7.00 7.00 Year that the rate reaches the ultimate trend rate 2015 2014 Indonesian mortality table 2011 2011 The timing of benefits payments for 2015 is as follows in millions of rupiah: Time Period Post-Employment Health Care Benefits Within next 10 years 4,816 Within 10-20 years 7,035 Within 20-30 years 7,519 Within 30-40 years 6,174 Within 40-50 years 3,210 Within 50-60 years 400 Within 60-70 years 2 Within 70-80 years PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2015 and for the Six Months Period Then Ended Unaudited Figures in tables are expressed in billions of Rupiah, unless otherwise stated 103

35. POST-EMPLOYMENT HEALTH CARE BENEFITS PROVISIONS continued