CASH AND CASH EQUIVALENTS continued

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF JUNE 30, 2013 UNAUDITED AND FOR SIX MONTHS PERIOD ENDED WITH COMPARATIVE FIGURES AS OF DECEMBER 31, 2012 AUDITED AND FOR SIX MONTHS PERIOD ENDED JUNE 30, 2012 UNAUDITED Figures in tables are presented in billions of Rupiah, unless otherwise stated 41

5. TRADE RECEIVABLES continued

b. By age continued iii Aging of total trade receivables continued The Company and subsidiaries have made provision for impairment of receivables based on the collective account of historical impairment rates and individual account of its customers credit history. The Company and subsidiaries do not apply a distinction between related party and third party receivables in assessing amounts past due. As of June 30, 2013 and December 31, 2012, the carrying amount of trade receivables of the Company and subsidiaries considered past due but not impaired amounted to Rp3,459 billion and Rp2,189 billion, respectively. Management has concluded that receivables past due but not impaired, along with trade receivables that are neither past due nor impaired, are due from customers with good debt history and are expected to be recoverable. c. By currency i Related parties June 30, December 31, 2013 2012 Rupiah 863 686 U.S. Dollar 331 87 Total 1,194 773 Provision for impairment of receivables 63 72 Net 1,131 701 ii Third parties June 30, December 31, 2013 2012 Rupiah 6,637 5,770 U.S. Dollar 794 722 Hong Kong Dollar 1 2 Australia Dollar - Euro 2 3 Total 7,434 6,497 Provision for impairment of receivables 1,951 1,975 Net 5,483 4,522 d. Movements in the provision for impairment of receivables June 30, December 31, 2013 2012 Beginning balance 2,047 1,732 Provision recognized during the year Note 29 411 848 Receivables written off 444 533 Ending balance 2,014 2,047 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF JUNE 30, 2013 UNAUDITED AND FOR SIX MONTHS PERIOD ENDED WITH COMPARATIVE FIGURES AS OF DECEMBER 31, 2012 AUDITED AND FOR SIX MONTHS PERIOD ENDED JUNE 30, 2012 UNAUDITED Figures in tables are presented in billions of Rupiah, unless otherwise stated 42

5. TRADE RECEIVABLES continued

d. Movements in the provision for impairment of receivables continued Receivables written off represent to third party trade receivables written off. Management believes that the provision for impairment of receivables is adequate to cover losses on uncollectible trade receivables. Certain trade receivables of the Company s subsidiaries amounting to Rp1,672 billion have been pledged as collateral for lending agreements Notes 16 and 20. Refer to Note 37 for details of related party transactions.

6. INVENTORIES

June 30, December 31, 2013 2012 Modules 318 316 Components 252 183 SIM cards, RUIM cards, set top box and blank prepaid vouchers 155 134 Others each below Rp50 billion 50 94 Total 775 727 Provision for obsolescence Modules 101 96 Components 39 51 SIM cards, RUIM cards, set top box and blank prepaid vouchers 1 1 Total 141 148 Net 634 579 Movements in the provision for obsolescence are as follows: June 30, December 31, 2013 2012 Beginning balance 148 106 Provision recognized during the year Note 29 8 67 Inventories written-off 15 25 Ending balance 141 148