Prepaid pension benefit costs continued September 30, December 31,

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 89

34. RETIREMENT BENEFIT AND OTHER POST RETIREMENT BENEFIT OBLIGATIONS continued

b. Pension benefit costs provisions continued

i The Company continued The following table presents the change in projected benefits obligation of MPS and MPP for for nine months period ended September 30, 2014 and for the year ended December 31, 2013: September 30, December 31, 2014 2013 Change in projected benefits obligation Unfunded projected benefits obligation at beginning of year 2,200 2,436 Service costs 60 97 Interest costs 146 150 Actuarial gains 55 342 Benefits paid by employer 66 141 Unfunded projected benefits obligation at end of year 2,285 2,200 Unrecognized prior service costs 407 506 Unrecognized net actuarial losses 66 50 Pension benefit costs provisions at end of period 1,812 1,644 Movements of the pension benefit costs provisions during nine months period ended September 30, 2014 and for the year ended December 31, 2013: September 30, December 31, 2014 2013 Pension benefit costs provisions at beginning of year 1,644 1,373 Total periodic pension costs 290 412 Employer’s contributions 122 141 Pension benefit costs provisions at end of period 1,812 1,644 The principal actuarial assumptions used by the independent actuary based on the measurement date as of December 31, 2013 and 2012 are as follow: December 31, December 31, 2013 2012 Discount rate 9.00 6.25 Rate of compensation 8.00 8.00 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 90

34. RETIREMENT BENEFIT AND OTHER POST RETIREMENT BENEFIT OBLIGATIONS continued