Troubled Loan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued

language. PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA TBK PUSAT PENGELOLAAN PROGRAM KEMITRAAN DAN PROGRAM BINA LINGKUNGAN COMMUNITY DEVELOPMENT CENTER CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2015 dan Tahun yang Berakhir pada Tanggal tersebut Disajikan dalam Rupiah PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA TBK PUSAT PENGELOLAAN PROGRAM KEMITRAAN DAN PROGRAM BINA LINGKUNGAN COMMUNITY DEVELOPMENT CENTER NOTES TO THE FINANCIAL STATEMENTS December 31, 2015 and Year then Ended Expressed in Rupiah 19

6. PINJAMAN KEPADA MITRA BINAAN lanjutan

6. LOAN TO FOSTER PARTNERS continued b.

Pinjaman kepada Mitra Binaan Menurut Sektor

b. Loan to Foster Partners Classified by Sector

31 DesemberDecember 31, 2015 2014 Pinjaman kepada Mitra Binaan Loan to Foster Partners Perdagangan 304.331.486.357 260.536.906.022 Trading Industri 99.370.872.724 93.167.857.336 Industry Jasa 98.645.546.666 94.585.494.743 Service Peternakan 23.910.726.099 21.275.133.231 Farming Perikanan 17.828.682.810 15.848.898.783 Fishing Pertanian 11.237.819.444 9.404.501.501 Agriculture Perkebunan 9.962.750.485 8.309.374.775 Plantation Lainnya 3.116.659.181 3.434.470.338 Others Jumlah 568.404.543.766 506.562.636.729 Total Penyisihan Penurunan Nilai Pinjaman 109.770.010.235 93.864.820.863 Allowance for Impairment of Loan Jumlah Pinjaman kepada Mitra Binaan - Neto 458.634.533.531 412.697.815.866 Total Loan to Foster Partners - Net Manajemen berpendapat bahwa saldo penyisihan penurunan nilai pinjaman cukup untuk menutup kerugian atas tidak tertagihnya pinjaman. Management believes that the balance of allowance for impairment of loan is adequate to cover losses from the uncollectible loan. c. Pendapatan Jasa Administrasi Pinjaman c. Loan Administration Service Income Besarnya prosentase pendapatan jasa administrasi pinjaman program kemitraan terhitung sejak tahun buku 2008 berdasarkan pada ketentuan pasal 12 ayat 2 Peraturan Menteri BUMN Nomor: PER-05MBU2007 tanggal 17 April 2007 sebesar 6 enam persen per tahun dari pokok pinjaman. Since 2008, the percentage of administration service income of loan for partnership program was based on the Decree on article 12 2 of The Regulation of SOE Ministries No: PER- 05MBU2007 dated April 17, 2007, which is 6 per annum from the principal of the loan. Berdasarkan PER-09MBU072015 yang efektif tanggal 3 Juli 2015, besarnya jasa administrasi pinjaman adalah sebesar 6 enam persen per tahun dari saldo pinjaman awal tahun. Based on Decree on article 11 2 of The Regulation of SOE Ministries No: PER- 09MBU072015 dated July 3, 2015, administration service income is 6 per annum from the beginning balance.

d. Penyisihan Pinjaman Kepada Mitra Binaan

d. Allowance for Impairment of Loan to Foster Partners

Mutasi penyisihan penurunan nilai pinjaman adalah sebagai berikut: Movement of allowance for impairment of loan is as follow: 31 DesemberDecember 31, 2015 2014 Saldo awal 93.864.820.863 69.770.078.111 Beginning balance Penambahan - Neto 20.805.023.199 28.923.380.143 Additional - Net Reklasifikasi sebagai bermasalah 4.899.833.827 4.828.637.391 Reclassification as troubled loan 109.770.010.235 93.864.820.863 language. PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA TBK PUSAT PENGELOLAAN PROGRAM KEMITRAAN DAN PROGRAM BINA LINGKUNGAN COMMUNITY DEVELOPMENT CENTER CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2015 dan Tahun yang Berakhir pada Tanggal tersebut Disajikan dalam Rupiah PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA TBK PUSAT PENGELOLAAN PROGRAM KEMITRAAN DAN PROGRAM BINA LINGKUNGAN COMMUNITY DEVELOPMENT CENTER NOTES TO THE FINANCIAL STATEMENTS December 31, 2015 and Year then Ended Expressed in Rupiah 20

6. PINJAMAN KEPADA MITRA BINAAN lanjutan

6. LOAN TO FOSTER PARTNERS continued e.

Alokasi Penyisihan Penurunan Nilai Pinjaman

e. Allocation of Allowance for Impairment of Loan

31 Desember 2014December 31, 2015 Beban Pemulihan Akumulasi Penyisihan Penyisihan 2015 Umur Pinjaman 2015 Expense dari jatuh tempo Saldo Pinjaman Penyisihan Accumulated Recovery Loan Aging Loan Allowance Allowance Allowance Kualitas Pinjaman from maturity date Balance 2015 2015 Loan Quality _ _ BUMN Pembina lain Lembaga Other Foster SOE Penyalur Distributing Partners Dinilai secara individual Individual assessment Macet 270 hari 270 days 11.444.509.078 100 11.444.509.078 50.000.000 Loss Lancar 30 hari 30 days 4.999.999.996 0,00 - 113.420.000 Current Sub Jumlah 16.444.509.074 11.444.509.078 163.420.000 Sub total Mitra Binaan Foster Partners Dinilai secara kolektif Collective assessment Lancar 30 hari 30 days 416.369.708.952 0,87 3.624.415.611 574.797.294 Current 30 hari 180 hari Kurang lancar 30 days 180 days 34.226.922.072 9,50 3.250.690.745 1.981.050.405 Substandard 180 hari 270 hari Diragukan 180 days 270 days 18.242.353.104 18,16 3.312.944.241 2.275.955.549 Doubtful Macet 270 hari 270 days 99.581.959.638 100,00 99.581.959.638 12.222.980.712 Loss Sub Jumlah 568.420.943.766 109.770.010.235 15.905.189.372 Sub total Bermasalah 82.673.017.234 100 82.673.017.234 4.899.833.827 Troubled Jumlah 667.538.470.074 203.887.536.547 20.641.603.199 Total 31 Desember 2014December 31, 2014 Beban Pemulihan Akumulasi Penyisihan Penyisihan 2014 Umur Pinjaman 2014 Expense dari jatuh tempo Saldo Pinjaman Penyisihan Accumulated Recovery Loan Aging Loan Allowance Allowance Allowance Kualitas Pinjaman from maturity date Balance 2014 2014 Loan Quality _ _ BUMN Pembina lain Lembaga Other Foster SOE Penyalur Distributing Partners Dinilai secara individual Individual assessment Macet 270 hari 270 days 11.494.509.078 100 11.494.509.078 1.591.434.653 Loss Dinilai secara kolektif Collective assessment Lancar 30 hari 30 days 10.600.000.000 1,07 113.420.000 113.420.000 Current Sub Jumlah 22.094.509.078 11.607.929.078 1.704.854.653 Sub total Mitra Binaan Foster Partners Dinilai secara kolektif Collective assessment Lancar 30 hari 30 days 392.449.804.275 1,07 4.199.212.905 2.551.241.616 Current 30 hari 180 hari Kurang lancar 30 days 180 days 19.931.559.504 6,37 1.269.640.340 2.114.105.611 Substandard 180 hari 270 hari Diragukan 180 days 270 days 6.822.294.024 15,20 1.036.988.692 2.011.896.927 Doubtful Macet 270 hari 270 days 87.358.978.926 100,00 87.358.978.926 25.669.503.674 Loss Sub Jumlah 506.562.636.729 93.864.820.863 24.094.742.752 Sub total Bermasalah 77.773.183.407 100,00 77.773.183.407 4.828.637.391 Troubled Jumlah 606.430.329.214 183.245.933.348 30.628.234.796 Total