PERSONNEL EXPENSES 2011 GENERAL AND ADMINISTRATIVE EXPENSES 2011

F-77 PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of January 1, 2012 Restated, December 31, 2012 Restated and December 31, 2013 and for the years ended December 31, 2011 Restated, 2012 Restated and 2013 Figures in tables are presented in billions of rupiah, unless otherwise stated 27. SERVICE CONCESSION ARRANGEMENT continued b. Telkomsel continued On December 27, 2011, Telkomsel on behalf of Konsorsium Telkomsel, a consortium which was established with Dayamitra on December 9, 2011 was selected by BPPPTI as a provider of the USO Program in the border areas for all packages package 1 to package 13 with a total price of Rp830 billion. On such date, Telkomsel was also selected by BPPPTI as a provider of the USO Program upgrading “Desa Pinter” or “Desa Punya Internet” for 1, 2 and 3 packages with a total price of Rp261 billion. For the years ended December 31, 2011, 2012 and 2013, the Company and Telkomsel recognized the following amounts: 2011 2012 2013 Revenues Construction 112 245 67 Operation of telecommunication service centre 255 353 508 Profits losses Construction 16 6 11 Operation of telecommunication service centre 105 83 150 As of December 31, 2013, the Company’s and Telkomsel’s trade receivables from the USO programs which are measured at amortized cost using the effective interest rate method amount to Rp654 billion Notes 7 and 13.

28. PERSONNEL EXPENSES 2011

Restated 2012 Restated 2013 Salaries and related benefits 3,001 3,257 3,553 Vacation pay, incentives and other benefits 2,814 3,400 3,252 Employees’ income tax 1,043 1,022 1,160 Pension benefit cost Note 33 438 831 988 Post-employment health care benefit cost Note 33 158 246 382 Housing 197 200 220 Insurance 70 83 92 Other post-employment benefit cost Note 33 46 42 41 LSA expense Note 34 96 121 19 Other employee benefits cost Note 33 24 35 15 Early retirement program Note 16 517 699 - Others 20 24 107 Total 8,424 9,960 9,829 Refer to Note 35 for details of related party transactions. F-78 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of January 1, 2012 Restated, December 31, 2012 Restated and December 31, 2013 and for the years ended December 31, 2011 Restated, 2012 Restated and 2013 Figures in tables are presented in billions of rupiah, unless otherwise stated 29. OPERATIONS, MAINTENANCE AND TELECOMMUNICATION SERVICE EXPENSES 2011 2012 2013 Operations and maintenance 9,184 9,012 10,667 Radio frequency usage charges Notes 38c.i and 38c.ii 2,846 3,002 3,098 Concession fees and USO charges 1,235 1,445 1,595 Electricity, gas and water 836 879 1,063 Cost of phone, set top boxes, SIM and RUIM cards 967 687 752 Cost of IT services 144 222 677 Leased lines and CPE 406 407 440 Vehicles rental and supporting facilities 291 293 439 Insurance 431 671 374 Project management 46 102 138 Travelling expenses 54 57 53 Others 13 19 36 Total 16,453 16,796 19,332 Refer to Note 35 for details of related party transactions.

30. GENERAL AND ADMINISTRATIVE EXPENSES 2011

2012 2013 Provision for impairment of receivables Note 7d 883 915 1,589 General expenses 326 527 675 Training, education and recruitment 229 259 412 Travelling 256 259 341 Collection expenses 327 341 340 Professional fees 235 187 272 Meetings 86 105 138 Security and screening 97 62 93 Social contribution 290 129 85 Stationery and printing 53 55 73 Others 153 197 137 Total 2,935 3,036 4,155 Refer to Note 35 for details of related party transactions.

31. INTERCONNECTION EXPENSES 2011