ADDITIONAL PAID-IN CAPITAL September 30, December 31, TREASURY STOCK continued

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2014 and for the Nine months Period Then Ended unaudited Figures in tables are expressed in billions of rupiah, unless otherwise stated 75

26. REVENUES continued

The details of net revenues received by the Company and subsidiaries from agency relationships for nine months period ended September 30, 2014 and 2013 are as follows: 2014 2013 Gross revenues 13,403 13,630 Compensation to value added service providers 293 193 Net revenues 13,110 13,437 Refer to Note 37 for details of related party transactions.

27. PERSONNEL EXPENSES 2014

2013 Salaries and related benefits 2,739 2,523 Vacation pay, incentives and other benefits 2,554 2,213 Employees’ income tax 1,050 898 Net periodic pension costs Note 34 392 656 Housing 167 163 Insurance 76 73 Net periodic post-retirement health care benefit costs Note 36 56 281 Others each below Rp75 billion 181 160 Total 7,215 6,967 Refer to Note 37 for details of related party transactions.

28. OPERATIONS, MAINTENANCE AND TELECOMMUNICATION SERVICE EXPENSES 2014

2013 Operations and maintenance 9,607 7,879 Radio frequency usage charges Notes 41c.i and 41c.ii 2,392 2,301 Concession fees and Universal Service Obligation charges 1,375 1,150 Electricity, gas and water 827 752 Leased lines and CPE 539 439 Cost of phone, set top box, SIM and RUIM cards 459 495 Vehicles rental and supporting facilities 438 301 Cost of IT services 279 369 Insurance 249 287 Others each below Rp75 billion 441 142 Total 16,606 14,115 Refer to Note 37 for details of related party transactions. PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2014 and for the Nine months Period Then Ended unaudited Figures in tables are expressed in billions of rupiah, unless otherwise stated 76

29. GENERAL AND ADMINISTRATIVE EXPENSES 2014

2013 General expenses 608 495 Provision for impairment of receivables and inventory obsolescence Notes 6d and 7 375 569 Training, education and recruitment 374 254 Travelling 254 227 Professional fees 220 178 Meetings 126 97 Social contribution 80 72 Collection expenses 78 244 Others each below Rp75 billion 275 262 Total 2,390 2,398 Refer to Note 37 for details of related party transactions.

30. INTERCONNECTION EXPENSES 2014

2013 Domestic interconnection and transit 2,796 2,730 International interconnection 884 906 Total 3,680 3,636 Refer to Note 37 for details of related party transactions.

31. TAXATION

a. Claims for tax refund September 30, December 31, 2014 2013 The Company Value added tax “VAT” 142 142 Subsidiaries Value added tax “VAT” 299 306 Import duties 10 Corporate income tax 57 38 Income tax Article 23 - Withholding tax on service delivery - 13 Total claims for tax refund 498 509 Short-term portion 299 10 Long-term portion 199 499 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2014 and for the Nine months Period Then Ended unaudited Figures in tables are expressed in billions of rupiah, unless otherwise stated 77

31. TAXATION

b. Prepaid taxes September 30, December 31, 2014 2013 Subsidiaries Corporate income tax 46 58 VAT 843 445 Income tax Article 22 - Witholding tax on purchase goods 3 - Article 23 - Withholding tax on service delivery 69 22 961 525 c. Taxes payable September 30, December 31, 2014 2013 The Company Income taxes Article 4 2 - Final tax 15 11 Article 21 - Individual income tax 89 34 Article 22 - Withholding tax on goods delivery and imports 8 5 Article 23 - Withholding tax on service delivery 10 12 Aricle 24 – Foreign tax credit limitation - Article 25 - Installment of corporate income tax 53 Article 26 - Withholding tax on non-resident income 1 1 Article 29 - Corporate income tax 113 165 VAT 412 441 648 722 Subsidiaries Income taxes Article 4 2 - Final tax 57 48 Article 21 - Individual income tax 71 82 Article 23 - Withholding tax on service delivery 54 34 Article 25 - Installment of corporate income tax 490 440 Article 26 - Withholding tax on non-resident income 8 16 Article 29 - Corporate income tax 504 284 VAT - 72 1,184 976 1,832 1,698