Impairment of non-financial assets

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 42

3. BUSINESS COMBINATIONS continued a. Acquisitions continued

Acquisition of Contact Centres Australia Pty. Ltd On September 25, 2014, TII through Telkom Australia signed a Sales and Purchase of Shares Agreement and subscription with Contact Centres Australia Pty. Ltd “CCA” for the Telkom Australia’s acquistion of the 75 ownership in CCA for AUD11 million. CCA, established in 2002, is owned by a company in Australia and located in Surry Hills, Sidney. The company is engaged in Business Process Outsourcing “BPO” solution comprehensively and integrated to end to end services. As of the release date of this consolidated financial statements, purchase price allocation calculation is in progress by independent appraisal.

b. Disposal of Indonusa

On October 8, 2013, the Company sold 80 of its ownership in Indonusa to PT Trans Corpora and PT Trans Media Corpora for Rp926 billion. Further, on the same date, the Company, Metra and PT Trans Corpora signed a Shareholders Agreement that establishes mutual relationship among the shareholders of Indonusa, including the grant of the right to the Company and Metra to sell their 20 remaining ownership in Indonusa to PT Trans Corpora at any time in 24 months after the second year ofthe closing transaction at a certain price Put Option. The Company had received the full payment for the sale transaction. The Company recognized the gain on sale of Indonusa shares in the consolidated statement of comprehensive income of the year 2013 as follows: Amount Fair value of considerations received: Cash 926 Put Option 289 Fair value of interest retained in Indonusa Note 10 182 Carrying amount of assets and liabilities of Indonusa 14 Gain on sale of shares 1,383 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 43

4. CASH AND CASH EQUIVALENTS September 30, 2014 December 31, 2013

Cash on hand 32 7 Cash in banks Related parties Rupiah PT Bank Mandiri Persero Tbk “Bank Mandiri” 851 804 PT Bank Negara Indonesia Persero Tbk “BNI” 356 409 PT Bank Rakyat Indonesia Persero Tbk “BRI” 179 70 Others 13 56 1,399 1,339 Foreign currencies Bank Mandiri 637 458 BNI 169 224 BRI 123 75 Others 7 936 757 Sub-total 2,335 2,096 Third parties Rupiah Deutsche Bank AG “DB” 94 62 Others each below Rp75 billion 125 163 219 225 Foreign currencies Standard Chartered Bank “SCB” 328 313 Hong Kong and Shanghai Banking Corporation Ltd “HSBC” 102 66 Others 93 36 523 415 Sub-total 742 640 Total cash in banks 3,077 2,736