OTHER CURRENT FINANCIAL ASSETS

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and For the Nine-Month Period Then Ended unaudited Figures in tables are expressed in billions of rupiah, unless otherwise stated 36

5. TRADE AND OTHER RECEIVABLES continued

b. By age i Related parties September 30, 2016 December 31, 2015 Up to 6 months 1,090 833 7 to 12 months 218 67 More than 12 months 344 451 Total 1,652 1,351 Provision for impairment of receivables 194 247 Net 1,458 1,104 ii Third parties September 30, 2016 December 31, 2015 Up to 3 months 7,320 5,816 More than 3 months 5,142 3,398 Total 12,462 9,214 Provision for impairment of receivables 3,711 2,801 Net 8,751 6,413 iii Aging of total trade receivables September 30, 2016 December 31, 2015 Gross Provision for impairment of receivables Gross Provision for impairment of receivables Not past due 6,076 123 4,353 266 Past due up to 3 months 2,161 254 2,235 202 Past due more than 3 to 6 months 1,435 488 583 216 Past due more than 6 months 4,442 3,040 3,394 2,364 Total 14,114 3,905 10,565 3,048 The Group has made provision for impairment of trade receivables based on the collective assessment of historical impairment rates and individual assessment of its customers’ credit history. The Group does not apply a distinction between related party and third party receivables in assessing amounts past due. As of September 30, 2016 and December 31, 2015, the carrying amount of trade receivables of the Group considered past due but not impaired amounted to Rp4,256 billion and Rp3,430 billion, respectively. Management believes that receivables past due but not impaired, along with trade receivables that are neither past due nor impaired, are due from customers with good credit history and are expected to be recoverable. PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and For the Nine-Month Period Then Ended unaudited Figures in tables are expressed in billions of rupiah, unless otherwise stated 37

5. TRADE AND OTHER RECEIVABLES continued