TAXATION continued g. Deferred tax assets and liabilities

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 93

41. PENSION AND OTHER POST-RETIREMENT BENEFITS December 31, September 30,

2010 2011 Accrued pension and other post-retirement benefit costs Pension The Company 61,044 85,358 Telkomsel 147,889 234,207 Accrued pension costs 208,933 319,565 Other post-retirement benefits 240,627 267,400 Obligation under Labor Law 87,430 105,706 Accrued pension and other post-retirement benefit costs 536,990 692,671 Prepaid pension benefit costs 988 821 Net periodic pension costs benefits The Company 430,170 288,270 Telkomsel 74,966 88,094 Infomedia 524 168 Net periodic pension costs Note 34 504,612 376,532 Other post-retirement cost Note 34 65,876 48,406 Other employee benefits Note 34 22,920 18,614 a. Pension 1. The Company The Company sponsors a defined benefit pension plan and a defined contribution pension plan. The defined benefit pension plan is provided to employees hired with permanent status prior to July 1, 2002. The pension benefits are paid based on the participating employees’ latest basic salary at retirement and the number of years of their service. The plan is managed by Telkom Pension Fund “Dana Pensiun Telkom” or “Dapen”. The participating employees contribute 18 before March 2003: 8.4 of their basic salaries to the plan. The Company’s contributions to the pension fund for the year ended December 31, 2010 and nine months period ended September 30, 2011 amounted to Rp.485,254 million and Rp.142,638 million, respectively. 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 94

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

1. The Company continued The defined contribution pension plan is provided to employees hired with permanent status on or after July 1, 2002. The plan is managed by Financial Institutions Pension Fund “Dana Pensiun Lembaga Keuangan” or “DPLK”. The Company’s contribution to DPLK is determined based on certain percentage of the participants’ salaries and amounted to Rp.4,396 million and Rp.3,704 million for the year ended December 31, 2010 and nine months period ended September 30, 2011, respectively. The following table presents the change in projected benefits obligation, change in plan assets, funded status of the plan and net amount recognized in the Company’s consolidated statement of financial positions as of December 31, 2010 and September 30, 2011, for its defined benefit pension plan: December 31, September 30, 2010 2011 Change in projected benefits obligation Projected benefits obligation at beginning of year 11,753,439 14,019,578 Service costs 330,734 296,839 Interest costs 1,199,971 974,276 Plan participants contributions 42,371 33,524 Actuarial gains losses 1,174,236 2,183,146 Expected benefits paid 916,148 518,307 Benefits changed 434,975 - Projected benefits obligation at end of period 14,019,578 12,622,764 Change in plan assets Fair value of plan assets at beginning of year 12,300,181 15,097,688 Expected return on plan assets 1,286,718 1,080,745 Employer’s contributions 485,254 142,638 Plan participants contributions 42,371 33,524 Actuarial losses gains 1,603,747 2,142,233 Expected benefits paid 620,583 436,927 Fair value of plan assets at end of period 15,097,688 13,775,435 Funded status 1,078,110 1,152,671 Unrecognized prior service costs 1,399,299 1,195,497 Unrecognized net actuarial gains 2,538,453 2,433,526 Accrued pension benefit costs 61,044 85,358