OTHER CURRENT FINANCIAL ASSETS 2012

F-44 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 5. CASH AND CASH EQUIVALENTS continued Interest rates per annum on time deposits are as follows: 2012 2013 Rupiah 2.25 - 8.50 1.00 - 11.50 Foreign currencies 0.05 - 3.50 0.03 - 3.00 The related parties in which the Group places its funds are state-owned banks. The Group placed a majority of its cash and cash equivalents in these banks because they have the most extensive branch networks in Indonesia and are considered to be financially sound banks, as they are owned by the State. Refer to Note 35 for details of related party transactions.

6. OTHER CURRENT FINANCIAL ASSETS 2012

2013 Time deposits Related parties BRI 1,650 1,000 Others - 22 Sub-total 1,650 1,022 Third parties SCB 1,350 1,859 Bank CIMB Niaga - 1,800 OCBC NISP 1,000 1,600 Others - 7 Sub-total 2,350 5,266 Total time deposits 4,000 6,288 Available-for-sale financial assets Related parties Government 123 133 State-owned enterprises 68 74 PT Bahana Securities “Bahana” 48 - Others 19 17 Sub-total 258 224 Third parties 52 48 Total available-for-sale financial assets 310 272 Derivative asset - Put Option - 297 Others 28 15 Total 4,338 6,872 As of December 31, 2012 and 2013, time deposits denominated in foreign currency amounted to Rp nil and Rp59 billion, respectively. The time deposits have maturities of more than three months but not more than one year, with interest rates as follows: 2012 2013 Rupiah 6.25 - 6.75 1.60 - 10.50 Foreign currency - 1.00 - 1.10 Refer to Note 35 for details of related party transactions. F-45 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 7. TRADE AND OTHER RECEIVABLES Trade and other receivables as of December 31, 2012 and 2013 consist of: 2012 2013 Trade receivables 7,270 8,898 Provision for impairment of receivables 2,047 2,872 Net 5,223 6,026 Other receivables 190 403 Provision for impairment of receivables 4 8 Net 186 395 Total trade and other receivables 5,409 6,421 Trade receivables arise from services provided to both retail and non-retail customers, with details as follows: a. By debtor i Related parties 2012 2013 State-owned enterprises 549 877 Government agencies 683 842 Indonusa - 180 PT Indosat Tbk “Indosat” 55 48 CSM 51 45 Patrakom 56 - Others 62 241 Total 1,456 2,233 Provision for impairment of receivables 72 555 Net 1,384 1,678 In 2013, Patrakom became a subsidiary Notes 1d and 3. ii Third parties 2012 2013 Individual and business subscribers 5,494 6,168 Overseas international carriers 320 497 Total 5,814 6,665 Provision for impairment of receivables 1,975 2,317 Net 3,839 4,348 Trade receivables from certain parties are presented net of the Group’s liabilities to such parties due to the existence of a legal right of set-off in accordance with the agreements with those parties. F-46 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 7. TRADE AND OTHER RECEIVABLES continued b. By age i Related parties 2012 2013 Up to 6 months 1,125 1,477 7 to 12 months 248 317 More than 12 months 83 439 Total 1,456 2,233 Provision for impairment of receivables 72 555 Net 1,384 1,678 ii Third parties 2012 2013 Up to 3 months 3,286 3,965 More than 3 months 2,528 2,700 Total 5,814 6,665 Provision for impairment of receivables 1,975 2,317 Net 3,839 4,348 iii Aging of total trade receivables 2012 2013 Provision for impairment Provision for impairment Gross of receivables Gross of receivables Not past due 3,174 140 3,618 10 Past due up to 3 months 1,250 157 1,525 401 Past due more than 3 to 6 months 455 193 703 321 Past due more than 6 months 2,391 1,557 3,052 2,140 Total 7,270 2,047 8,898 2,872 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 December 31, 2012 and 2013, the carrying amount of trade receivables of the Group considered past due but not impaired amounted to Rp2,189 billion and Rp2,418 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. F-47 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 7. TRADE AND OTHER RECEIVABLES continued c. By currency i Related parties 2012 2013 Rupiah 1,369 2,203 U.S. dollar 87 30 Total 1,456 2,233 Provision for impairment of receivables 72 555 Net 1,384 1,678 ii Third parties 2012 2013 Rupiah 5,087 5,857 U.S. dollar 722 806 Euro 3 1 Hong Kong dollar 2 1 Total 5,814 6,665 Provision for impairment of receivables 1,975 2,317 Net 3,839 4,348 d. Movements in the provision for impairment of receivables 2012 2013 Beginning balance 1,732 2,047 Provision recognized during the year Note 30 848 1,589 Receivables written-off 533 622 Acquisition - 1 Divestment - 158 Reversal - 15 Ending balance 2,047 2,872 The receivables written off are related-party and third-party trade receivables. Management believes that the provision for impairment of trade receivables is adequate to cover losses on uncollectible trade receivables. Certain trade receivables of the subsidiaries amounting to Rp1,700 billion have been pledged as collateral under lending agreements Notes 18 and 19. Refer to Note 35 for details of related party transactions. F-48 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 8. INVENTORIES 2012 2013 Components 183 272 SIM cards, RUIM cards, set top boxes and blank prepaid vouchers 134 102 Others 410 157 Total 727 531 Provision for obsolescence Components 51 21 SIM cards, RUIM cards, set top boxes and blank prepaid voucher 1 1 Others 96 - Total 148 22 Net 579 509 Movements in the provision for obsolescence are as follows: 2012 2013 Beginning balance 106 148 Divestment - 1 Provision reversal recognized during the year 67 29 Reclassification - 96 Inventories written-off 25 - Ending balance 148 22 The inventories recognized as expense and included in operations, maintenance and telecommunication service expenses Note 29 for the years ended December 31, 2011, 2012 and 2013 amounted toRp818 billion, Rp633 billion and Rp752 billion, respectively. Management believes that the provision is adequate to cover losses from declines in inventory value due to obsolescence. Certain inventories of the subsidiaries amounting to Rp53 billion have been pledged as collateral under lending agreements Notes 18 and 19. As of December 31, 2012 and 2013, modules and components with book value amounting to Rp272 billion and Rp280 billon, respectively, which are held by the Group have been insured against fire, theft and other specific risks. Modules are recorded as part of property and equipment. Total sum insured as of December 31, 2012 and 2013 amounted to Rp275 billion and Rp261 billion, respectively. Management believes that the insurance coverage is adequate to cover potential losses on inventories arising from the insured risks. F-49 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 9. ADVANCES AND PREPAID EXPENSES 2012 2013 Frequency license Notes 38c.i and 38c.ii 2,563 2,330 Prepaid rental 666 744 Advances 120 297 Salaries 165 209 Deferred expense 45 124 Insurance 18 84 Others each below Rp50 billion 144 149 Total 3,721 3,937 Refer to Note 35 for details of related party transactions.

10. ASSET HELD FOR SALE