SUMMARY OF SUMMARY OF SIGNIFICANT DIFFERENCES BETWEEN INDONESIAN GAAP AND

PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED continued SEPTEMBER 30, 2007 AND 2008, AND NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2007 AND 2008 Figures in tables are presented in millions of Rupiah, unless otherwise stated 141

55. SUMMARY OF SIGNIFICANT DIFFERENCES BETWEEN INDONESIAN GAAP AND

U.S. GAAP continued 3 Additional consolidated financial statement disclosures required by U.S. GAAP and U.S. SEC continued d. Employee benefits continued i. The Company continued e. The assumptions used by the independent actuary to determine the net periodic benefits costs of the plans for the years ended December 31, 2006 and 2007, were as follows: Pension Health care 2006 2007 2006 2007 Discount rate 10.5 10.25 10.5 10.25 Expected long-term return on plan assets 10.5 10 8.5 9 Rate of compensation increases 8 8 - - f. Future health care costs trend rates as of December 31, 2006 and 2007, were assumed as follows: 2006 2007 Health care costs trend assumed for next year 12 14 Ultimate health care costs trend rate 8 8 Year that the rate reaches the ultimate trend rate 2011 2011 g. The actuarial valuations for the defined benefit pension plan and post-retirement health care plan as of December 31, 2006 and 2007 were prepared on April 24, 2007 and March 31, 2008, respectively, by an independent actuary. The discount rates were based on the Government Bond yields. The rates of compensation increases assumed were based on the long-term inflation rates of between 6 and 7. The expected long-term returns on the plan assets were based on the average rate of earnings expected on the funds invested or to be invested. PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED continued SEPTEMBER 30, 2007 AND 2008, AND NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2007 AND 2008 Figures in tables are presented in millions of Rupiah, unless otherwise stated 142

55. SUMMARY OF SIGNIFICANT DIFFERENCES BETWEEN INDONESIAN GAAP AND

U.S. GAAP continued 3 Additional consolidated financial statement disclosures required by U.S. GAAP and U.S. SEC continued d. Employee benefits continued i. The Company continued h. The investment policies established by management for the pension plans require a minimum of 95 of the fund to be invested in the following asset types and a minimum overall rate of return of 10: Based on percentage of fund invested Time deposits Up to 100 Deposits on call Up to 100 Certificates of deposit Up to 100 Listed shares Up to 50 Listed debt securities Up to 50 Unlisted shares and debt securities Up to 20 Real estates Up to 15 Mutual funds Up to 50 Certificates by Bank Indonesia Up to 100 Securities by the Indonesian Government Up to 75 i. The weighted average asset allocations of the Company’s pension plan as of September 30, 2007 and 2008, by asset category, were as follows: Plan assets as of September 30, 2007 2008 Asset category Debt securities 73 72 Deposit securities 7 2 Equity securities 15 20 Mutual fund 4 5 Real estates 1 1 Total 100 100 PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED continued SEPTEMBER 30, 2007 AND 2008, AND NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2007 AND 2008 Figures in tables are presented in millions of Rupiah, unless otherwise stated 143

55. SUMMARY OF SIGNIFICANT DIFFERENCES BETWEEN INDONESIAN GAAP AND