Sensitivity Analysis PENSION AND OTHER POST-EMPLOYMENT BENEFITS continued a. Pension benefit costs continued

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 91 32. RELATED PARTY TRANSACTIONS continued a. Nature of relationships and accountstransactions with related parties continued Details of the nature of relationships and accountstransactions with significant related parties are as follows continued: Related parties Nature of relationships parties Nature of accountstransactions PT Bank Syariah Mandiri “BSM” Entity under common control Internet and data revenue, other telecommunication service revenue, and finance costs PT Bank BRI Syariah “BRI Syariah” Entity under common control Internet and data revenue, other telecommunication service revenue, and finance costs Bahana Entity under common control Available-for-sale financial assets, bonds and notes CSM Associated company Satelite transponder usage revenue, network revenue and transmission lease expenses PT Poin Multi Media Nusantara“POIN” Associated company Purchases of handset Yakes Entity under significant influence Medical expense Koperasi Pegawai Telkom“Kopegtel” Entity under significant influence Purchase of property and equipment development and instalation, lease of building Expenses, lease of vehicles, purchase of cars, and purchase of materials and construction service, maintenance and cleaning serviceexpenses, and sahring profit of PBH PT Sandhy Putra Makmur “SPM” Entity under significant influence Leases of buildings, leases of vehicles, purchase of materials and construction services, maintenance and cleaning service expenses Koperasi Pegawai Telkomsel “Kisel Entity under significant influence Internet and data revenue, other telecommunication service revenue, leases of vehicles, printing and distribution of customer bills expenses, collection fee, and other services fee, distribution of SIM cards and pulse reload voucher, purchase of property and equipment PT Graha Informatika Nusantara “Gratika” Entity under significant influence Interconnection revenue, installation expense, maintenance expense, and purchase of property and equipment PT Pembangunan Telekomunikasi Indonesia “Bangtelindo” Entity under significant influence Purchase of property and equipment Directors and commissioners Key management personnel Honorarium and facilities On September 18, 2014, PINs acquire 25 ownership of Tiphone Note 8. POIN is a subsidiary of Tiphone Total balance of accounts receivable and accounts payable at the end of the year free of interest and its completion would occur in the form of cash. There are no guarantees provided or received for any accounts receivable and payable with related parties. In 2015, the Group recorded an impairment of receivables from related parties amounted to Rp280 billion. This assessment is conducted every year to assess the present status of existing receivables and historical collection of accounts receivable ago.