BUSINESS COMBINATIONS continued a. Acquisitions continued

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for the Year Then Ended Figures in tables are expressedin billions of Rupiah, unless otherwise stated 45

6. TRADE RECEIVABLES

Trade receivables arise from services provided to both retail and non-retail customers, with details as follows: a. By debtor i Related parties 2014 2013 State-owned enterprises 458 877 Indonusa 290 180 PT Indosat Tbk “Indosat” 72 48 CSM 52 45 Others 276 241 Total 1,148 1,391 Provision for impairment of receivables 402 491 Net 746 900 ii Third parties 2014 2013 Individual and business subscribers 7,777 7,010 Overseas international carriers 636 497 Total 8,413 7,507 Provision for impairment of receivables 2,694 2,381 Net 5,719 5,126 Trade receivables from certain parties are presented net of the Group’s 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 2014 2013 Up to 6 months 587 836 7 to 12 months 124 223 More than 12 months 437 332 Total 1,148 1,391 Provision for impairment of receivables 402 491 Net 746 900 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for the Year Then Ended Figures in tables are expressedin billions of Rupiah, unless otherwise stated 46

6. TRADE RECEIVABLES continued

b. By age continued ii Third parties 2014 2013 Up to 3 months 4,906 4,526 More than 3 months 3,507 2,981 Total 8,413 7,507 Provision for impairment of receivables 2,694 2,381 Net 5,719 5,126 iii Aging of total trade receivables 2014 2013 Provision for Provision for impairment impairment Gross of receivables Gross of receivables Not past due 3,237 127 3,618 10 Past due up to 3 months 2,173 262 1,525 401 Past due more than 3 to 6 months 642 321 703 321 Past due more than 6 months 3,509 2,386 3,052 2,140 Total 9,561 3,096 8,898 2,872 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 December 31, 2014 and 2013, the carrying amount of trade receivables of the Group considered past due but not impaired amounted to Rp3,355 billion and Rp2,418 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. c. By currency i Related parties 2014 2013 Rupiah 1,122 1,361 U.S. dollar 26 30 Total 1,148 1,391 Provision for impairment of receivables 402 491 Net 746 900