8,396 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2013 UNAUDITED AND FOR NINE MONTHS PERIOD ENDED WITH COMPARATIVE FIGURES AS OF DECEMBER 31, 2012 AUDITED AND FOR NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2012 UNAUDITED Figures in tables are presented in billions of Rupiah, unless otherwise stated 97

38. SEGMENT INFORMATION

In 2012, Management decided to change the way to manage the Companys business portfolios from managed by product-based approach to customer centric approach, as part of the Company’s strategy to provide one-stop solution to customers. This was followed by a change in the organizational structure to accommodate decision-making and assessing performance based on the customer centric approach. The change in the way of managing the Company’s business portfolios and the change in the Companys organizational structure led management, as the Companys Chief Operation Decision Maker, to change the presentation of the Company and subsidiaries’ segment information previously presented in the consolidated financial statements for nine months period ended September 30, 2012. Accordingly, the segment information in the consolidated financial statements for nine months period ended September 30, 2012 has been restated to conform with the presentation of segment information in the consolidated financial statements for nine months period ended September 30, 2013. The Company and subsidiaries have four main operating segments, namely personal, home, corporate and others. The personal segment provides mobile cellular and fixed wireless telecommunications services to individual customers. The home segment provides fixed wireline telecommunications services, pay TV, data and internet services to home customers. The corporate segment provides telecommunications services, including interconnection, leased lines, satellite, VSAT, contact center, broadband access, information technology services, data and internet services to companies and institutions. Operating segments that are not monitored separately by Chief Operation Decision Maker are presented as Others that provides building management services. Management monitors the operating results of its business units separately for the purpose of making decisions about resource allocation and performance assessment. Segment performance is evaluated based on operating profit or loss and is measured consistently with operating profit or loss in the consolidated financial statements. However, the financing activities and income taxes are not separately monitored and are not allocated to operating segments. Segment revenues and expenses include transactions between operating segments and are accounted for at prices that Management believes represent market prices. September 30, 2013 Total before Total Corporate Home Personal Others elimination Elimination Consolidated Segment results Revenues External revenues 11,289 6,685 43,388 137 61,499 - 61,499 Inter-segment revenues 7,367 257 1,623 589 9,836 9,836 - Total segment revenues 18,656 6,942 45,011 726 71,335 9,836 61,499 Expenses External expenses 10,544 5,333 23,664 656 40,197 - 40,197 Inter-segment expenses 4,190 1,175 4,461 10 9,836 9,836 - Total segment expenses 14,734 6,508 28,125 666 50,033 9,836 40,197 Segment results 3,922 434 16,886 60 21,302 - 21,302 Other information Segment assets 39,079 18,879 69,478 1,222 128,658 8,078 120,580 Asset held-for-sale - - 73 - 73 - 73 Long-term investments 122 - 20 - 142 - 143 Total consolidated assets 39,201 18,879 69,571 1,222 128,873 8,078 120,795 Total consolidated liabilities 21,551 10,193 23,519 870 56,133 8,078 48,055 Capital expenditures 3,137 1,058 11,009 459 15,663 - 15,663 Depreciation and amortization expenses 1,693 1,100 8,253 28 11,074 2 11,072 Provision for impairment of receivables and inventory obsolescence 183 225 160 1 569 - 569 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2013 UNAUDITED AND FOR NINE MONTHS PERIOD ENDED WITH COMPARATIVE FIGURES AS OF DECEMBER 31, 2012 AUDITED AND FOR NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2012 UNAUDITED Figures in tables are presented in billions of Rupiah, unless otherwise stated 98

38. SEGMENT INFORMATION continued

September 30, 2012 Total before Total Corporate Home Personal Others elimination Elimination consolidated Segment results Revenues External revenues 11,493 5,711 39,584 76 56,864 - 56,864 Inter-segment revenues 4,521 1,555 1,665 314 8,055 8,055 - Total segment revenues 16,014 7,266 41,249 390 64,919 8,055 56,864 Expenses External expenses 9,999 4,682 22,423 453 37,557 - 37,557 Inter-segment expenses 2,758 1,578 3,868 149 8,055 8,055 - Total segment expenses 12,757 6,260 26,291 304 45,612 8,055 37,557 Segment results 3,257 1,006 14,958 86 19,307 - 19,307 Other information Segment assets 30,193 17,153 62,220 511 110,077 5,394 104,683 Asset held-for-sale - - 453 - 453 - 453 Long-term investments 246 - 20 - 266 - 266 Total consolidated assets 30,439 17,153 62,693 511 110,796 5,394 105,402 Total consolidated liabilities 16,815 11,115 19,885 216 48,031 5,394 42,637 Capital expenditures 2,551 989 6,979 111 10,630 - 10,630 Depreciation and amortization expenses 1,639 1,084 7,861 17 10,601 - 10,601 Provision for impairment of receivables and inventory obsolescence 117 308 282 - 707 - 707

39. REVENUE-SHARING ARRANGEMENTS “RSA”

The Company has entered into separate agreements with several investors under RSA to develop fixed lines, public card-phone booths, data and internet network, and related supporting telecommunications facilities. As of September 30, 2013, the Company has 4 RSA’s with 4 investors. The RSA’s are located in East Java, Makassar, Pare-pare, Manado, Denpasar, Mataram and Kupang, with concession periods ranging from 129 to 148 months. Under the RSA, the investors finance the costs incurred in developing the telecommunications facilities and the Company manages and operates the telecommunication facilities upon the completion of the constructions. Repairs and maintenance costs during RSA period will be borne jointly by the Company and investors. The investors legally retain the rights to the property, plant and equipment constructed by them during the RSA periods. At the end of RSA period, the investors will transfer the ownership of the telecommunication facilities to the Company at a nominal price. Generally, the revenues earned in the form of line installation charges, outgoing telephone pulses and monthly subscription charges are shared between the Company and investors based on certain agreed amount andor ratio.