Obligation under Labor Law

PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED continued SEPTEMBER 30, 2007 AND 2008, AND NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2007 AND 2008 Figures in tables are presented in millions of Rupiah, unless otherwise stated 87

43. POST-RETIREMENT HEALTH CARE BENEFITS continued 2007

2008 Change in plan assets Fair value of plan assets at beginning of year 2,253,261 3,376,172 Expected return on plan assets 166,611 257,525 Employer’s contributions 780,000 800,000 Actuarial losses gains 69,265 393,073 Expected post-retirement health care paid 134,633 166,496 Fair value of plan assets at end of period 3,134,504 3,874,128 Funded status 4,585,954 6,723,165 Unrecognized net actuarial losses 1,877,100 4,078,015 Accrued post-retirement health care benefits costs 2,708,854 2,645,150 The actual return on plan assets was Rp.272,503 million and Rp.169,143 million for the nine months period ended September 30, 2007 and 2008, respectively. The components of net periodic post-retirement health care benefits cost are as follows: 2007 2008 Service costs 84,877 107,986 Interest costs 543,028 677,624 Expected return on plan assets 166,611 257,525 Recognized actuarial losses 81,832 148,142 Total net periodic post-retirement health care benefits costs Note 35 543,126 676,227 As of September 30, 2007, plan assets included the Company’s Series B shares with total fair value of Rp.55,770 million. As of September 30, 2008, plan assets included the Company’s Series B shares with total fair value of Rp.59,606 million. The movements of the accrued post-retirement health care benefits costs for the nine months period ended September 30, 2007 and 2008, are as follows: 2007 2008 Accrued post-retirement health care benefits costs at beginning of year 2,945,728 2,768,923 Net periodic post-retirement health care benefits costs Note 35 543,126 676,227 Employer’s contributions 780,000 800,000 Accrued post-retirement health care benefits costs at end of period 2,708,854 2,645,150