Impairment of non-financial assets

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2012 AND FOR THE YEAR THEN ENDED WITH COMPARATIVE FIGURES AS OF DECEMBER 31, 2011 AND FOR THE YEAR THEN ENDED AND AS OF JANUARY 1, 2011 Figures in tables are presented in billions of Rupiah, unless otherwise stated 38

4. OTHER CURRENT FINANCIAL ASSETS 2012

2011 Time deposits Related party BRI 1,650 - Third parties SCB 1,350 - OCBC NISP 1,000 - Sub total 2,350 - Total time deposits 4,000 - Available-for-sale financial assets Related parties The Government 123 140 State-owned enterprises 67 83 PT Bahana Securities “Bahana” 48 64 Sub total 238 287 Third parties 72 74 Total available-for-sale financial assets 310 361 Others 28 12 Total 4,338 373 Time deposits represent time deposits with maturities of more than three months but not more than one year, with interest rates ranging from 6.25 - 6.75 per annum. Refer to Note 37 for details of related party transactions.

5. TRADE RECEIVABLES

Trade receivables arise from services provided to both retail and non-retail customers, with details as follows: a. By debtor i Related parties December 31, December 31, January 1, 2012 2011 2011 State-owned enterprises 549 237 315 PT Patra Telekomunikasi Indonesia “Patrakom” 56 31 24 PT Indosat Tbk “Indosat” 55 36 34 CSM 51 86 91 Others each below Rp30 billion 62 52 23 Total 773 442 487 Provision for impairment of receivables 72 36 79 Net 701 406 408 Reclassified, refer to Note 48. PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2012 AND FOR THE YEAR THEN ENDED WITH COMPARATIVE FIGURES AS OF DECEMBER 31, 2011 AND FOR THE YEAR THEN ENDED AND AS OF JANUARY 1, 2011 Figures in tables are presented in billions of Rupiah, unless otherwise stated 39

5. TRADE RECEIVABLES continued

a. By debtor continued ii Third parties December 31, December 31, January 1, 2012 2011 2011 Individual and business subscribers 6,177 5,828 4,925 Overseas international carriers 320 377 377 Total 6,497 6,205 5,302 Provision for impairment of receivables 1,975 1,696 1,366 Net 4,522 4,509 3,936 Trade receivables from certain parties are presented net of the Company and subsidiaries’ liabilities to such parties due to the existence of a legal right of set-off in accordance with the agreements with those parties. b. By age i Related parties December 31, December 31, January 1, 2012 2011 2011 Up to 6 months 442 316 293 7 to 12 months 248 60 82 More than 12 months 83 66 112 Total 773 442 487 Provision for impairment of receivables 72 36 79 Net 701 406 408 ii Third parties December 31, December 31, January 1, 2012 2011 2011 Up to 3 months 3,969 3,895 3,437 More than 3 months 2,528 2,310 1,865 Total 6,497 6,205 5,302 Provision for impairment of receivables 1,975 1,696 1,366 Net 4,522 4,509 3,936 iii Aging of total trade receivables 2012 2011 Provision for Provision for Gross impairment Gross impairment of receivables of receivables Not past due 3,174 140 2,880 33 Past due up to 3 months 1,250 157 887 138 Past due more than 3 to 6 months 455 193 981 260 Past due more than 6 months 2,391 1,557 1,899 1,301 Total 7,270 2,047 6,647 1,732 Reclassified, refer to Note 48.