OTHER CURRENT FINANCIAL ASSETS

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2017 and For the Six Months Period Then Ended unaudited Figures in tables are expressed in billions of Rupiah, unless otherwise stated 38

5. TRADE RECEIVABLES continued

b. By age continued iii Aging of total trade receivables June 30, 2017 December 31, 2016 Gross Provision for impairment of receivables Gross Provision for impairment of receivables Not past due 7,142 311 4,535 177 Past due up to 3 months 2,283 251 1,721 401 Past due more than 3 to 6 months 927 327 697 495 Past due more than 6 months 4,121 2,426 3,400 1,917 Total 14,473 3,315 10,353 2,990 The Group has made provision for impairment of trade receivables based on the collective assessment of historical impairment rates and individual assessment of its customers’ credit history. The Group does not apply a distinction between related party and third party receivables in assessing amounts past due. As of June 30, 2017 and December 31, 2016, the carrying amounts of trade receivables of the Group considered past due but not impaired amounted to Rp4,327 billion and Rp3,005 billion, respectively. Management believes that receivables past due but not impaired, along with trade receivables that are neither past due nor impaired, are due from customers with good credit history and are expected to be recoverable. c. By currency i Related parties June 30, 2017 December 31, 2016 Rupiah 2,168 1,300 U.S. dollar 51 Others Total 2,219 1,300 Provision for impairment of receivables 283 406 Net 1,936 894 ii Third parties June 30, 2017 December 31, 2016 Rupiah 11,004 7,565 U.S. dollar 1,213 1,437 Australian dollar 30 40 Others 7 11 Total 12,254 9,053 Provision for impairment of receivables 3,032 2,584 Net 9,222 6,469 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2017 and For the Six Months Period Then Ended unaudited Figures in tables are expressed in billions of Rupiah, unless otherwise stated 39

5. TRADE RECEIVABLES continued