PERSONNEL EXPENSES OPERATION, MAINTENANCE AND TELECOMMUNICATION SERVICE EXPENSES GENERAL AND ADMINISTRATIVE EXPENSES

70 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2016 and 2015 unaudited Figures in tables are expressed in billions of Rupiah, unless otherwise stated Table of Contents

22. REVENUES continued

The details of net revenues received by the Group from agency relationships as of March 31, 2016 and 2015 are as follows: 2016 2015 Gross revenues 3,919 3.033 Compensation to value added service providers 208 108 Net revenues 3,711 2.925 Refer to Note 32 for details of related party transactions.

23. PERSONNEL EXPENSES

The breakdown of personnel expenses is as follows: 2016 2015 Salaries and related benefits 1,307 928 Vacation pay, incentives and other benefits 993 585 Employees’ income tax 309 345 Net periodic pension costs Note 30 176 138 Net periodic post-retirement health care benefit costs Note 30 45 61 LSA expenses Note 31 27 22 Other employee benefits Note 30 12 12 Other post-retirement benefit costs Note 30 12 12 Early retirement program - 117 Others 118 96 Total 2,999 2,316 Refer to Note 32 for details of related party transactions.

24. OPERATION, MAINTENANCE AND TELECOMMUNICATION SERVICE EXPENSES

The breakdown of operation, maintanance and telecommunication service expenses is as follows: 2016 2015 Operations and maintenance 4,460 3,477 Radio frequency usage charges Notes 35c.i and 35c.ii 966 865 Concession fees and Universal Service Obligation charges 527 449 Cost of handset sold Note 6 367 398 Leased lines and CPE 336 280 Electricity, gas and water 249 229 Cost of IT services 355 85 Cost of SIM cards and vouchers Note 6 110 44 Tower rent 96 134 Vehicles rental and supporting facilities 71 79 Insurance 62 87 Others each below Rp75 billion 52 129 Total 7,651 6,256 Refer to Note 32 for details of related party transactions. 71 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2016 and 2015 unaudited Figures in tables are expressed in billions of Rupiah, unless otherwise stated Table of Contents

25. GENERAL AND ADMINISTRATIVE EXPENSES

The breakdown of general and administrative expenses is as follows: 2016 2015 General expenses 404 228 Professional fees 177 61 Travelling 80 76 Training, education and recruitment 70 81 Provision for impairment of receivables Note 5d 207 142 Others each below Rp75 billion 177 369 Total 701 953 Refer to Note 32 for details of related party transactions.

26. INTERCONNECTION EXPENSES