SUMMARY OF FS30Sep08EngFinal1

PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED continued SEPTEMBER 30, 2007 AND 2008, AND NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2007 AND 2008 Figures in tables are presented in millions of Rupiah, unless otherwise stated 140

55. SUMMARY OF SIGNIFICANT DIFFERENCES BETWEEN INDONESIAN GAAP AND

U.S. GAAP continued 3 Additional consolidated financial statement disclosures required by U.S. GAAP and U.S. SEC continued d. Employee benefits continued i. The Company continued b. The following table presents the changes in the benefits obligations, the changes in the plan assets, and the current and non-current portions of the accrued costs recognized in the Company’s U.S. GAAP consolidated balance sheets as of September 30, 2007 and 2008: Pension Health care 2007 2008 2007 2008 Changes in benefits obligations Benefits obligation at beginning of year 8,121,381 10,727,812 6,985,343 8,925,612 Service costs 152,706 211,601 84,877 107,986 Interest costs 646,630 807,727 543,028 677,624 Plan participants contributions 32,634 33,378 - - Actuarial losses 332,612 585,519 111,711 28,948 Benefits paid 250,932 331,198 134,633 137,548 Effects on benefits changes 698,584 - 130,132 1,052,567 Benefits obligation at end of period 9,733,615 12,034,839 7,720,458 10,597,293 Change in plan assets Fair value of plan assets at beginning of year 7,210,749 9,034,393 2,253,260 3,376,172 Actual return on plan assets 583,708 766,528 166,611 164,496 Asset losses gains 9,373 - 69,266 - Employer’s contributions 525,121 666,201 780,000 800,000 Plan participants contributions 32,634 33,378 - - Benefits paid 250,932 288,206 134,633 137,548 Fair value of plan assets at end of period 8,110,653 8,679,238 3,134,504 3,874,128 Accrued costs 1,622,962 3,355,601 4,585,954 6,723,165 c. The measurement date used to determine pension and health care benefits measures for the pension plans and the health care plan is December 31 for each of the years. d. The assumptions used by the independent actuary to determine the benefits obligation of the plans as of December 31, 2006 and 2007 were as follows: Pension Health care 2006 2007 2006 2007 Discount rate 10.5 10.25 10.5 10.25 Rate of compensation increases 8 8 - - PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED continued SEPTEMBER 30, 2007 AND 2008, AND NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2007 AND 2008 Figures in tables are presented in millions of Rupiah, unless otherwise stated 141

55. SUMMARY OF SIGNIFICANT DIFFERENCES BETWEEN INDONESIAN GAAP AND