Other post-employment benefits provisions

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for the Year Then Ended Figures in tables are expressed in billions of Rupiah, unless otherwise stated 92 31. RELATED PARTY TRANSACTIONS continued a. Nature of relationships and accountstransactions with related parties continued Details of the nature of relationships and accountstransactions with significant related parties are as follows continued: Related parties Nature of relationships parties Nature of accountstransactions PT Bank Syariah Mandiri “BSM” Entity under common control Internet and data service revenues, other telecommunication service revenues, and finance costs PT Bank BRI Syariah “BRI Syariah” Entity under common control Internet and data service revenues, other telecommunication service revenues, and finance costs Bahana Entity under common control Available-for-sale financial assets, bonds and notes Sarana Multi Infrastruktur Entity under common control Finance costs CSM Associated company Satelite transponder usage revenues, network service revenues and transmission lease expenses Indonusa Associated company Network service revenues and data communication expenses PT Poin Multi Media Nusantara “POIN” Associated company Purchase of handset Yakes Other related entities Medical expenses Koperasi Pegawai Telkom “Kopegtel” Other related entities Purchase of property and equipment construction and installation services, leases of buildings expenses, lease of vehicles expenses, purchases of vehicles, and purchases of materials and construction service, maintenance and cleaning service expenses, and RSA revenues PT Sandhy Putra Makmur “SPM” Other related entities Leases of buildings expenses, leases of vehicles expenses, purchase of materials and construction services, utilities of maintenance and cleaning services Koperasi Pegawai Telkomsel “Kisel” Other related entities Internet and data service revenues, other telecommunication service revenues, leases of vehicles expenses, printing and distribution of customer bills expenses, collection fee, other services fee, distribution of SIM cards and pulse reload voucher and purchase of property and equipment PT Graha Informatika Nusantara “Gratika” Other related entities Interconnection revenues, network service revenues, installation expenses, maintenance expenses, and purchase of property and equipment PT Pembangunan Telekomunikasi Indonesia “Bangtelindo” Other related entities Purchase of property and equipment Directors and commissioners Key management personnel Honorarium and facilities The outstanding balances of trade receivables and payables at year-end are unsecured and interest free and settlement occurs in cash. There have been no guarantees provided or received for any related party receivables or payables. In 2016, the Group recorded impairment of receivables from related parties of Rp181 billion. This assessment is undertaken each financial year through examining the current status of existing receivables and historical collection experience. PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for the Year Then Ended Figures in tables are expressed in billions of Rupiah, unless otherwise stated 93

31. RELATED PARTY TRANSACTIONS continued b. Transactions with related parties

The following are significant transactions with related parties: 2016 2015 Amount of total revenues Amount of total revenues REVENUES Majority Stockholder Government 207 0.18 206 0.20 Entities under common control Indosat 2,167 1.86 1,020 1.00 BRI 181

0.16 188

0.18 Bank Mandiri 161 0.14 151 0.15 BNI 136 0.12 126 0.12 BTN 107 0.09 41 0.04 Lintasarta 99 0.09 82 0.08 Pegadaian 93 0.08 89 0.09 Garuda 75 0.06 77 0.08 Pertamina 64 0.06 99 0.10 KAI 68 0.06 90 0.09 ICON Plus 56 0.05 63 0.06 Others 451 0.38 251 0.25 Sub-total 3,658 3.15 2,277 2.24 Other related entities Yakes 153 0.13 18 0.02 Gratika 42 0.04 32 0.03 Others 58 0.05 8 0.01 Sub-total 253 0.22 58 0.06 Associated companies Indonusa 105 0.09 60 0.06 Telin Malaysia 35 0.03 - - CSM 32 0.03 34 0.03 Others 26 0.02 9 0.01 Sub-total 198 0.17 103 0.10 Total 4,316

3.72 2,644

2.60 2016

2015 Amount of total expenses Amount of total expenses EXPENSES Entities under common control PLN 1,037 1.38 738 1.05 Indosat 939 1.25 977 1.39 Jasindo 267 0.35 256 0.37 Pos Indonesia 49 0.06 - - Others 51 0.07 32 0.05 Sub-total 2,343 3.11 2,003 2.86 Associated companies POIN 1,459 1.94 1,485 2.13 Indonusa 145 0.19 - - Others - - 9 0.01 Sub-total 1,604 2.13 1,494 2.14