Telkomsel continued December 31, September 30,

PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued DECEMBER 31, 2010 AUDITED AND SEPTEMBER 30, 2011 UNAUDITED AND NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2010 AND 2011 UNAUDITED Figures in tables are presented in millions of Rupiah, unless otherwise stated 99 41. PENSION AND OTHER POST-RETIREMENT BENEFITS continued b. Other post-retirement benefits continued The components of the net periodic other post-retirement benefits costs for the year ended December 31, 2010 and nine months period ended September 30, 2011, are as follows: December 31, September 30, 2010 2011 Service costs 18,690 6,704 Interest costs 35,900 27,616 Amortization of past service costs 6,826 5,120 Recognized actuarial losses 4,460 8,966 Total net periodic other post-retirement benefits costs Note 34 65,876 48,406

c. Obligation under Labor Law

Under Law No. 132003 concerning labor regulation, the Company and its subsidiaries are required to provide a minimum pension benefit, if not covered yet by the sponsored pension plans, to their employees upon retirement age. The total related obligation recognized as of December 31, 2010 and September 30, 2011 amounted to Rp.87,430 million and Rp.105,706 million, respectively. The related employees’ benefits cost charged to expense amounted to Rp.22,920 million and Rp.18,614 million for the year ended December 31, 2010 and nine months period ended September 30, 2011, respectively Note 34.

42. LONG SERVICE AWARDS “LSA”

Telkomsel provides certain cash awards or certain number of days leave benefits to its employees based on the employees’ length of service requirements, including LSA and LSL. LSA are either paid at the time the employees reach the anniversary dates during employment, or at the time of termination. LSL are either certain number of days leave benefit or cash, subject to approval by management, provided to employees who met the requisite number of years of service and with a certain minimum age. The obligation with respect to these awards was determined based on an actuarial valuation using the Projected Unit Credit method, and amounted to Rp.242,149 million and Rp.238,574 million as of December 31, 2010 and September 30, 2011 , respectively Note 44. The related benefits costs charged to expense amounted to Rp.78,323 million and Rp.37,358 million for the year ended December 31, 2010 and nine months period ended September 30, 2011, respectively Note 34. PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued DECEMBER 31, 2010 AUDITED AND SEPTEMBER 30, 2011 UNAUDITED AND NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2010 AND 2011 UNAUDITED Figures in tables are presented in millions of Rupiah, unless otherwise stated 100

43. POST-RETIREMENT HEALTH CARE BENEFITS

The Company provides a post-retirement health care plan to all of its employees hired before November 1, 1995 who have worked for the Company for 20 years or more when they retire, and to their eligible dependents. The requirement to work for 20 years does not apply to employees who retired prior to June 3, 1995. The employees hired by the Company starting from November 1, 1995 no longer are entitled to this plan. The plan is managed by Yayasan Kesehatan Pegawai Telkom “Yakes”. The defined contribution post retirement health care plan is provided to employees hired with permanent status on or after November 1, 1995 or employees with terms of service less than 20 years on the time of retirement. The Company’s contribution amounted to Rp.20,117 million and Rp.19,047 million for the year ended December 31, 2010 and nine months period ended September 30, 2011, respectively. The following table presents the change in the projected benefits obligation, change in plan assets, funded status of the plan and net amount recognized in the Company’s consolidated statement of financial positions as of December 31, 2010 and September 30, 2011: December 31, September 30, 2010 2011 Change in projected benefits obligation Projected benefits obligation at beginning of year 7,165,974 8,741,111 Service costs 83,921 31,967 Interest costs 744,551 613,418 Actuarial gains losses 1,034,589 474,853 Expected post-retirement health care paid 287,924 197,606 Projected benefits obligation at end of year 8,741,111 8,714,037 Change in plan assets Fair value of plan assets at beginning of year 6,022,263 8,005,054 Expected return on plan assets 589,530 495,883 Employer’s contributions 990,688 252,506 Actuarial losses gains 690,497 474,853 Expected post-retirement health care paid 287,924 197,606 Fair value of plan assets at end of year 8,005,054 8,080,984 Funded status 736,057 633,053 Unrecognized net actuarial gains 313,973 313,973 Accrued post-retirement health care benefits costs 1,050,030 947,026 The actual return on plan assets was Rp.1,280,027 million and Rp.385,659 million for the year ended December 31, 2010 and nine months period ended September 30, 2011, respectively.