SUBSEQUENT EVENTS continued ACCOUNTS RECLASSIFICATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued DECEMBER 31, 2011 AND 2010, AND YEARS ENDED DECEMBER 31, 2011 AND 2010 Figures in tables are presented in billions of Rupiah, unless otherwise stated 114

48. SUMMARY OF SIGNIFICANT DIFFERENCES BETWEEN IFAS AND IFRS continued

DESCRIPTION IFAS RECONCILIATION IFRS CONSOLIDATED STATEMENT OF FINANCIAL POSITION DECEMBER 31, 2011 continued EQUITY EQUITY ATTRIBUTABLE TO OWNERS OF THE PARENT Capital stock 5,040 - 5,040 Additional paid-in capital 1,073 - 1,073 Treasury stock 6,323 - 6,323 Difference in value arising from restructuring between transactions and other transactions entities under common control 478 478 - Difference due to change of equity in associated companies 386 386 - Unrealized holding gain from available-for-sale securities 47 47 - Translation adjustment 240 240 - Difference due to acquisition of non-controlling interest in subsidiaries 485 485 - Other reserves - 56 56 Retained earnings 47,054 1,189 45,865 Total Equity Attributable To Owners Of The Parent 47,510 1,799 45,711 Non-controlling Interest 13,471 156 13,315 TOTAL EQUITY 60,981 1,955 59,026 TOTAL LIABILITIES AND EQUITY 103,054 332 102,722 114 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued DECEMBER 31, 2011 AND 2010, AND YEARS ENDED DECEMBER 31, 2011 AND 2010 Figures in tables are presented in billions of Rupiah, unless otherwise stated 115

48. SUMMARY OF SIGNIFICANT DIFFERENCES BETWEEN IFAS AND IFRS continued

DESCRIPTION IFAS RECONCILIATION IFRS CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED DECEMBER 31, 2011 REVENUES 71,253 15 71,238 Other income 665 1 666 EXPENSES Operations, maintenance and telecommunication services 16,372 81 16,453 Depreciation and amortization 14,863 40 14,823 Personnel 8,555 116 8,671 Interconnection 3,555 - 3,555 Marketing 3,278 - 3,278 General and administrative 2,935 - 2,935 Loss on foreign exchange - net 210 - 210 Equity in net loss of associated companies 10 - 10 Other expense 192 - 192 Total Expenses 49,970 157 50,127 PROFIT BEFORE FINANCE COST INCOME 21,948 171 21,777 OTHER EXPENSES INCOME Finance income 546 74 620 Finance costs 1,637 25 1,662 Total Finance Costs - Net 1,091 49 1,042 PROFIT BEFORE INCOME TAX 20,857 122 20,735 INCOME TAX EXPENSE 5,387 2 5,385 PROFIT FOR THE YEAR 15,470 120 15,350 OTHER COMPREHENSIVE EXPENSE INCOME Foreign currency translation - net of tax 7 - 7 Change in fair value of available-for-sale financial assets - net of tax 4 - 4 Defined benefit plan actuarial losses - 1,958 1,958 Total Other Comprehensive Expense Income 11 1,958 1,947 TOTAL COMPREHENSIVE INCOME FOR THE YEAR 15,481 2,078 13,403