CASH AND CASH EQUIVALENTS continued

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and For the Nine-Month Period Then Ended unaudited Figures in tables are expressed in billions of rupiah, unless otherwise stated 35

5. TRADE AND OTHER RECEIVABLES

The breakdown of trade and other receivables is as follows: September 30, 2016 December 31, 2015 Trade receivables 14,114 10,565 Provision for impairment of receivables 3,905 3,048 Net 10,209 7,517 Other receivables 585 358 Provision for impairment of receivables 4 3 Net 581 355 Total trade and other receivables 10,790 7,872 Trade receivables arise from services provided to both retail and non-retail customers, with details as follows: a. By debtor i Related parties September 30, 2016 December 31, 2015 State-owned enterprises 628 270 Indonusa 381 342 PT Indosat Tbk “Indosat” 357 361 Others 286 378 Total 1,652 1,351 Provision for impairment of receivables 194 247 Net 1,458 1,104 ii Third parties September 30, 2016 December 31, 2015 Individual and business subscribers 11,190 8,020 Overseas international carriers 1,272 1,194 Total 12,462 9,214 Provision for impairment of receivables 3,711 2,801 Net 8,751 6,413 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and For the Nine-Month Period Then Ended unaudited Figures in tables are expressed in billions of rupiah, unless otherwise stated 36

5. TRADE AND OTHER RECEIVABLES continued

b. By age i Related parties September 30, 2016 December 31, 2015 Up to 6 months 1,090 833 7 to 12 months 218 67 More than 12 months 344 451 Total 1,652 1,351 Provision for impairment of receivables 194 247 Net 1,458 1,104 ii Third parties September 30, 2016 December 31, 2015 Up to 3 months 7,320 5,816 More than 3 months 5,142 3,398 Total 12,462 9,214 Provision for impairment of receivables 3,711 2,801 Net 8,751 6,413 iii Aging of total trade receivables September 30, 2016 December 31, 2015 Gross Provision for impairment of receivables Gross Provision for impairment of receivables Not past due 6,076 123 4,353 266 Past due up to 3 months 2,161 254 2,235 202 Past due more than 3 to 6 months 1,435 488 583 216 Past due more than 6 months 4,442 3,040 3,394 2,364 Total 14,114 3,905 10,565 3,048 The Group has made provision for impairment of trade receivables based on the collective assessment of historical impairment rates and individual assessment of its customers’ credit history. The Group does not apply a distinction between related party and third party receivables in assessing amounts past due. As of September 30, 2016 and December 31, 2015, the carrying amount of trade receivables of the Group considered past due but not impaired amounted to Rp4,256 billion and Rp3,430 billion, respectively. Management believes that receivables past due but not impaired, along with trade receivables that are neither past due nor impaired, are due from customers with good credit history and are expected to be recoverable.