Pension benefit cost continued Post-employment health care benefit provisions

F-93 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

a. Pension benefit cost continued

ii. Telkomsel continued The components of the periodic pension benefit cost are as follows: 2011 Restated 2012 Restated 2013 Service costs 67 120 130 Net interest cost 38 52 48 Total 105 172 178 Amounts recognized in OCI are as follows: 2011 Restated 2012 Restated 2013 Actuarial gains losses recognized during the year 452 37 789 Return on plan assets excluding amount included in net interest expense 192 140 265 Net 260 103 524 The periodic pension cost for the pension plan was calculated based on actuarial measurement date as of December 31, 2011, 2012 and 2013, with reports dated February 24, 2012, February 12, 2013 and February 20, 2014, respectively, by TWP, an independent actuary in association with TW. The principal actuarial assumptions used by the independent actuary based on the measurement date as of December 31, 2011, 2012 and 2013, are as follows: 2011 2012 2013 Discount rate 6.75 6.00 9.00 Rate of compensation increases 8.00 6.50 6.50 Indonesian mortality table 1999 2011 2011

b. Post-employment health care benefit provisions

The Company provides post-employment health care benefits to all of its employees hired before November 1, 1995 who have worked for the Company for 20 years or more when they retire, and to their eligible dependents. The requirement to work for 20 years does not apply to employees who retired prior to June 3, 1995. The employees hired by the Company starting from November 1, 1995 are no longer entitled to this plan. The plan is managed by Yakes. The defined contribution post-employment health care benefit plan is provided to employees hired with permanent status on or after November 1, 1995 or employees with terms of service less than 20 years at the time of retirement. The Company’s contribution amounted to Rp18 billion and Rp17 billion for the years ended December 31, 2012 and 2013, respectively. The following table presents the changes in the projected post-employment health care benefit obligation, change in plan assets, funded status of the post-employment health care benefit plan and net amount recognized in the Company’s consolidated statements of financial position as of December 31, 2012 and 2013. F-94 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