Post-employment health care benefit provisions continued Other post-employment benefits provisions

F-96 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of January 1, 2012 Restated, December 31, 2012 Restated and December 31, 2013 and for the years ended December 31, 2011 Restated, 2012 Restated and 2013 Figures in tables are presented in billions of rupiah, unless otherwise stated 33. PENSION AND OTHER POST-EMPLOYMENT BENEFITS continued

b. Post-employment health care benefit provisions continued

The movements of the projected post-employment health care benefit obligation for the years ended December 31, 2012 and 2013, are as follows: 2012 Restated 2013 Changes in projected post-employment health care benefit obligation Defined benefit liability at end of prior fiscal year 1,561 3,249 Net periodic pension cost 246 382 Employer contributions 300 302 Actuarial gains losses recognized via the OCI 2,074 3,099 Return on plan assets excluding amount included in net interest expense 332 763 Post-employment health care benefit provisions 3,249 993

c. Other post-employment benefits provisions

The Company provides other post-employment benefits in the form of cash paid to employees on their retirement or termination. These benefits consist of final housing allowance “Biaya Fasilitas Perumahan Terakhir” or BFPT and home passage leave “Biaya Perjalanan Pensiun dan Purnabhakti” or BPP. The changes in the projected other post-employment benefit obligation for the years ended December 31, 2012 and 2013 are as follows: 2012 Restated 2013 Changes in projected other post-employment benefit obligation Unfunded projected benefits obligation at beginning of year 462 508 Charged to profit or loss Service costs 10 11 Net interest cost 32 30 Actuarial gains losses recognized in OCI 32 72 Benefits paid by employer 28 27 Unfunded projected benefits obligation at end of year 508 450 Amounts recognized in OCI amounted to Rp40 billion, Rp32 billion and Rp72 billion for the years ended December 31, 2011, 2012 and 2013, respectively. The components of the projected other post-employment benefit cost for the years ended December 31, 2011, 2012 and 2013 are as follows: 2011 Restated 2012 Restated 2013 Service costs 9 10 11 Net interest cost 37 32 30 Total 46 42 41 F-97 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of January 1, 2012 Restated, December 31, 2012 Restated and December 31, 2013 and for the years ended December 31, 2011 Restated, 2012 Restated and 2013 Figures in tables are presented in billions of rupiah, unless otherwise stated 33. PENSION AND OTHER POST-EMPLOYMENT BENEFITS continued

d. Obligation under the Labor Law provisions