PENSION AND OTHER POST-RETIREMENT BENEFITS continued a. Pension continued PENSION AND OTHER POST-RETIREMENT BENEFITS continued a. Pension continued

PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued DECEMBER 31, 2010 AUDITED AND SEPTEMBER 30, 2011 UNAUDITED AND NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2010 AND 2011 UNAUDITED Figures in tables are presented in millions of Rupiah, unless otherwise stated 97

41. PENSION AND OTHER POST-RETIREMENT BENEFITS continued a. Pension continued

2. Telkomsel continued December 31, September 30,

2010 2011 Projected benefits obligation 662,802 758,008 Fair value of plan assets 245,985 247,762 Unfunded status 416,817 510,246 Unrecognized items in the consolidated statement of financial position: Unrecognized prior service costs 639 553 Unrecognized net actuarial losses 268,289 275,486 Accrued pension benefits costs 147,889 234,207 The components of the net periodic pension costs are as follows: December 31, September 30, 2010 2011 Service costs 43,507 50,480 Interest costs 41,914 44,725 Expected return on plan assets 16,156 16,590 Amortization of past service costs 115 86 Recognized actuarial losses 5,586 9,393 Net periodic pension costs Note 34 74,966 88,094 The net periodic pension cost for the pension plan was calculated based on the measurement date as of December 31, 2009 and 2010, with reports dated February 8, 2010 and February 23, 2011, 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, 2009 and 2010 for each of the year, are as follows: December 31, December 31, 2009 2010 Discount rate 10.5 9 Expected long-term return on plan assets 10.5 9 Rate of compensation increases 8 8 PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued DECEMBER 31, 2010 AUDITED AND SEPTEMBER 30, 2011 UNAUDITED AND NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2010 AND 2011 UNAUDITED Figures in tables are presented in millions of Rupiah, unless otherwise stated 98

41. PENSION AND OTHER POST-RETIREMENT BENEFITS continued a. Pension continued

3. Infomedia

Infomedia provides a defined benefit pension plan to its employees. The reconciliation of the funded status of the plan with the net amount recognized in the consolidated statement of financial positions as of December 31, 2010 and September 30, 2011, are as follows: December 31, September 30, 2010 2011 Projected benefits obligation 8,208 9,167 Fair value of plan assets 9,196 9,988 Funded status 988 821 Prepaid pension benefits costs 988 821 The net periodic pension costs benefits of Infomedia amounted to Rp.524 million and Rp.168 million for the year ended December 31, 2010 and nine months period ended September 30, 2011, respectively Note 34.

b. 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. The movement of the other post-retirement benefits for the years ended December 31, 2010 and nine months period ended September 30, 2011, are as follows: December 31, September 30, 2010 2011 Accrued other post-retirement benefits costs at beginning of year 209,183 240,627 Other post-retirement benefits costs 65,876 48,406 Other post-retirement benefits paid 34,432 21,633 Total accrued other post-retirement benefits costs at end of period 240,627 267,400