ADVANCES AND OTHER NON-CURRENT ASSETS continued INTANGIBLE ASSETS

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF JUNE 30, 2013 UNAUDITED AND FOR SIX MONTHS PERIOD ENDED WITH COMPARATIVE FIGURES AS OF DECEMBER 31, 2012 AUDITED AND FOR SIX MONTHS PERIOD ENDED JUNE 30, 2012 UNAUDITED Figures in tables are presented in billions of Rupiah, unless otherwise stated 56

14. ACCRUED EXPENSES June 30,

December 31, 2013 2012 Operations, maintenance and telecommunications services 3,656 2,917 General, administrative and marketing 911 882 Salaries and benefits 896 1,491 Interest and bank charges 159 174 Early retirement program - 699 Total 5,622 6,163 Accruals for early retirement program arose from the Decision of Human Capital and General Affairs Director No. PR.206.01r.02PD000COP-B00100002012 on early retirement program dated November 1, 2012 and communicated to the employees on the same date. The Company estimated the accrual on the basis of the number of eligible employees that met the criteria stipulated in the Company s regulation related to this program. Accrued early retirement benefits as of December 31, 2012 amounted to Rp699 billion was charged to the 2012 consolidated statement of comprehensive income Note 27. Refer to Note 37 for details of related party transactions.

15. UNEARNED INCOME June 30,

December 31, 2013 2012 Prepaid pulse reload vouchers 2,799 2,352 Other telecommunications services 118 132 Others each below Rp50 billion 150 245 Total 3,067 2,729 16. SHORT-TERM BANK LOANS June 30, 2013 December 31, 2012 Outstanding Outstanding Original Original currency Rupiah currency Rupiah Lenders Currency in millions equivalent in millions equivalent Bank CIMB Niaga Rp - 167 - 20 BRI Rp - 50 - Others Rp - 29 - 13 US 11 0.42 4 Total 257 37 Refer to Note 37 for details of related party transactions. PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF JUNE 30, 2013 UNAUDITED AND FOR SIX MONTHS PERIOD ENDED WITH COMPARATIVE FIGURES AS OF DECEMBER 31, 2012 AUDITED AND FOR SIX MONTHS PERIOD ENDED JUNE 30, 2012 UNAUDITED Figures in tables are presented in billions of Rupiah, unless otherwise stated 57

16. SHORT-TERM BANK LOANS continued

Other significant information relating to short-term bank loans as at June 30, 2013 is as follows: Total facility Interest Interest in Maturity payment rate Borrower Currency billions Date period per annum Security Bank CIMB Niaga April 25, 2005 a Balebat Rp 12 May 29, Monthly 10.50 Property and 2013 equipment Note 10, inventories Note 6, and trade receivables Note 5 April 29, 2008 a Balebat Rp 10 May 29, Monthly 10.50 Property and 2013 equipment Note 10, inventories Note 6, and trade receivables Note 5 March 9, 2013 Infomedia Rp 38 October 9, Monthly 9.50 Piutang usaha 2013 Note 5 March 22, 2013 Infomedia Rp 38 October 22, Monthly 9.50 Piutang usaha 2013 Note 5 April, 2013 GSD Rp 58 December 31, Monthly 9.75 Property and 2013 equipment Note 10 BRI March 8, 2013 Infomedia Rp 50 March 8, Monthly 9.00 Piutang usaha 2014 Note 5 The credit facilities obtained by the Company s subsidiaries are used for working capital purposes. a Based on the latest amendment on October 10, 2012.

17. CURRENT MATURITIES OF LONG-TERM LIABILITIES

a. Current maturities June 30, December 31, Notes 2013 2012 Bank loans 20 4,327 4,475 Obligations under finance leases 10 552 510 Bonds and notes 19 335 440 Two-step loans 18 190 196 Total 5,404 5,621 Refer to Note 37 for details of related party transactions.