BUSINESS COMBINATION continued b. Disposal of Indonusa continued

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2014 and for the Six Months Period Then Ended unaudited Figures in tables are expressedin billions of rupiah, unless otherwise stated 43 Trade receivables arise from services provided to both retail and non-retail customers, with details as follows: a. By debtor i Related parties June 30, December 31, 2014 2013 State-owned enterprises 868 877 PT Indosat Tbk “Indosat” 193 48 Indonusa 196 180 CSM 54 45 Others 234 241 Total 1,545 1,391 Provision for impairment of receivables 491 491 Net 1,054 900 ii Third parties June 30, December 31, 2014 2013 Individual and business subscribers 8,724 7,010 Overseas international carriers 579 497 Total 9,303 7,507 Provision for impairment of receivables 2,709 2,381 Net 6,594 5,126 Trade receivables from certain parties are presented net of the Company and subsidiaries’ liabilities to such parties due to the existence of a legal right of set-off in accordance with the agreements with those parties. b. By age i Related parties June 30, December 31, 2014 2013 Up to 6 months 995 836 7 to 12 months 174 223 More than 12 months 376 332 Total 1,545 1,391 Provision for impairment of receivables 491 491 Net 1,054 900 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2014 and for the Six Months Period Then Ended unaudited Figures in tables are expressedin billions of rupiah, unless otherwise stated 44

6. TRADE RECEIVABLES continued

b. By age continued ii Third parties June 30, December 31, 2014 2013 Up to 3 months 5,019 4,526 More than 3 months 4,284 2,981 Total 9,303 7,507 Provision for impairment of receivables 2,709 2,381 Net 6,594 5,126 iii Aging of total trade receivables June 30, 2014 December 31, 2013 Provision for Provision for impairment impairment Gross of receivables Gross of receivables Not past due 3,218 30 3,618 10 Past due up to 3 months 3,172 110 1,525 401 Past due more than 3 to 6 months 1,108 310 703 321 Past due more than 6 months 3,350 2,750 3,052 2,140 Total 10,848 3,200 8,898 2,872 The Company and subsidiaries have made provision for impairment of trade receivables based on the collective assessment of historical impairment rates and individual assessment of their 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, 2014 and December 31, 2013, the carrying amount of trade receivables of the Company and subsidiaries considered past due but not impaired amounted to Rp4,460 billion and Rp2,418 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 credit history and are expected to be recoverable. c. By currency i Related parties June 30, December 31, 2014 2013 Rupiah 1,520 1,361 U.S.dollar 25 30 Total 1,545 1,391 Provision for impairment of receivables 491 491 Net 1,054 900 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2014 and for the Six Months Period Then Ended unaudited Figures in tables are expressedin billions of rupiah, unless otherwise stated 45

6. TRADE RECEIVABLES continued

c. By currency continued ii Third parties June 30, December 31, 2014 2013 Rupiah 8,452 6,699 U.S.dollar 849 806 Euro 1 1 Hong Kong dollar 1 1 Australian dollar 1 - Total 9,303 7,507 Provision for impairment of receivables 2,709 2,381 Net 6,594 5,126 d. Movements in the provision for impairment of receivables June 30, December 31, 2014 2013 Beginning balance 2,872 2,047 Provision recognized during the year Note 29 329 1,589 Receivables written-off 1 622 Acquisition - 1 Disposal Note 3 - 158 Reclassification 15 Ending balance 3,200 2,872 The receivables written off are related-party and third-party trade receivables. Management believes that the provision for impairment of trade receivables is adequate to cover losses on uncollectible trade receivables. Certain trade receivables of the subsidiaries amounting to Rp1,576 billion have been pledged as collateral under lending agreements Notes 17 and 21. Refer to Note 37 for details of related party transactions.

7. INVENTORIES June 30,

December 31, 2014 2013 Components 525 272 SIM cards, RUIM cards, set top box, and blank prepaid vouchers 140 102 Others 403 157 Total 1,068 531 Provision for obsolescence Components 24 21 SIM cards, RUIM cards, set top box, and blank prepaid vouchers 1 1 Total 25 22 Net 1,043 509