OPERATIONS, MAINTENANCE AND TELECOMMUNICATION SERVICE EXPENSES 2013 GENERAL AND ADMINISTRATIVE EXPENSES 2013

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2013 and for the Year Then Ended Figures in tables are expressed in billions of rupiah, unless otherwise stated 88

34. RETIREMENT BENEFIT

AND OTHER POST RETIREMENT BENEFIT OBLIGATIONS continued b. Pension benefit costs provisions continued ii Telkomsel continued The net periodic pension costs for the pension plan was calculated based on actuary measurement date as of December 31, 2013 and 2012, with reports dated February 20, 2014 and February 12, 2013, respectively, by TWP, an independent actuary in association with TW. The principal actuarial assumptions used by the independent actuary based on the measurement date as of December 31, 2013 and 2012, are as follows: 2013 2012 Discount rate 9.00 6.00 Expected long-term return on plan assets 9.00 6.00 Rate of compensation increases 6.50 6.50 Historical information 2013 2012 2011 2010 2009 Present value of funded defined benefit obligation 899 1,472 1,237 663 399 Fair value of plan assets 439 666 458 246 154 Deficit in the plan 460 806 779 417 245 Experience adjustments arising on plan liabilities 43 71 44 9 17 Experience adjustments arising on plan assets 265 139 192 49 25

c. Other post-retirement benefits

The Company provides other post-retirement benefits in the form of cash paid to employees on their retirement or termination. These benefits consist of last housing allowance “Biaya Fasilitas Perumahan Terakhir” or “BFPT” and home passage leave “Biaya Perjalanan Pensiun dan Purnabhakti” or “BPP”. Movements of the other post-retirement benefit costs provisions for the years ended December 31, 2013 and 2012: 2013 2012 Other post-retirement benefit costs provisions at beginning of year 310 273 Other post-retirement benefit costs 66 65 Other post-retirement benefits paid by the Company 27 28 Net other post-retirement benefit costs provisions at end of year 349 310