The Company continued December 31, December 31,

PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued DECEMBER 31, 2010 AUDITED AND SEPTEMBER 30, 2011 UNAUDITED AND NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2010 AND 2011 UNAUDITED Figures in tables are presented in millions of Rupiah, unless otherwise stated 98

41. PENSION AND OTHER POST-RETIREMENT BENEFITS continued a. Pension continued

3. Infomedia

Infomedia provides a defined benefit pension plan to its employees. The reconciliation of the funded status of the plan with the net amount recognized in the consolidated statement of financial positions as of December 31, 2010 and September 30, 2011, are as follows: December 31, September 30, 2010 2011 Projected benefits obligation 8,208 9,167 Fair value of plan assets 9,196 9,988 Funded status 988 821 Prepaid pension benefits costs 988 821 The net periodic pension costs benefits of Infomedia amounted to Rp.524 million and Rp.168 million for the year ended December 31, 2010 and nine months period ended September 30, 2011, respectively Note 34.

b. Other post-retirement benefits

The Company provides other post-retirement benefits in the form of cash paid to employees on their retirement or termination. These benefits consist of last housing allowance “Biaya Fasilitas Perumahan Terakhir” or BFPT and home passage leave “Biaya Perjalanan Pensiun dan Purnabhakti” or BPP. The movement of the other post-retirement benefits for the years ended December 31, 2010 and nine months period ended September 30, 2011, are as follows: December 31, September 30, 2010 2011 Accrued other post-retirement benefits costs at beginning of year 209,183 240,627 Other post-retirement benefits costs 65,876 48,406 Other post-retirement benefits paid 34,432 21,633 Total accrued other post-retirement benefits costs at end of period 240,627 267,400 PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued DECEMBER 31, 2010 AUDITED AND SEPTEMBER 30, 2011 UNAUDITED AND NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2010 AND 2011 UNAUDITED Figures in tables are presented in millions of Rupiah, unless otherwise stated 99 41. PENSION AND OTHER POST-RETIREMENT BENEFITS continued b. Other post-retirement benefits continued The components of the net periodic other post-retirement benefits costs for the year ended December 31, 2010 and nine months period ended September 30, 2011, are as follows: December 31, September 30, 2010 2011 Service costs 18,690 6,704 Interest costs 35,900 27,616 Amortization of past service costs 6,826 5,120 Recognized actuarial losses 4,460 8,966 Total net periodic other post-retirement benefits costs Note 34 65,876 48,406

c. Obligation under Labor Law

Under Law No. 132003 concerning labor regulation, the Company and its subsidiaries are required to provide a minimum pension benefit, if not covered yet by the sponsored pension plans, to their employees upon retirement age. The total related obligation recognized as of December 31, 2010 and September 30, 2011 amounted to Rp.87,430 million and Rp.105,706 million, respectively. The related employees’ benefits cost charged to expense amounted to Rp.22,920 million and Rp.18,614 million for the year ended December 31, 2010 and nine months period ended September 30, 2011, respectively Note 34.

42. LONG SERVICE AWARDS “LSA”

Telkomsel provides certain cash awards or certain number of days leave benefits to its employees based on the employees’ length of service requirements, including LSA and LSL. LSA are either paid at the time the employees reach the anniversary dates during employment, or at the time of termination. LSL are either certain number of days leave benefit or cash, subject to approval by management, provided to employees who met the requisite number of years of service and with a certain minimum age. The obligation with respect to these awards was determined based on an actuarial valuation using the Projected Unit Credit method, and amounted to Rp.242,149 million and Rp.238,574 million as of December 31, 2010 and September 30, 2011 , respectively Note 44. The related benefits costs charged to expense amounted to Rp.78,323 million and Rp.37,358 million for the year ended December 31, 2010 and nine months period ended September 30, 2011, respectively Note 34.