OTHER CURRENT FINANCIAL ASSETS TRADE RECEIVABLES

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the three month periods Ended March 31, 2017 and 2016 unaudited Figures in tables are expressed in billions of Rupiah, unless otherwise stated 36

5. 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 March 31, 2017 December 31, 2016 State-owned enterprises 615 151 PT Indosat Tbk “Indosat” 485 370 Indonusa 470 431 Others 403 348 Total 1,973 1,300 Provision for impairment of receivables 318 406 Net 1,655 894 ii Third parties March 31, 2017 December 31, 2016 Individual and business subscribers 9,633 7,801 Overseas international carriers 911 1,252 Total 10,544 9,053 Provision for impairment of receivables 3,151 2,584 Net 7,393 6,469 b. By age i Related parties March 31, 2017 December 31, 2016 Up to 3 months 1,259 690 3 to 6 months 114 39 More than 6 months 600 571 Total 1,973 1,300 Provision for impairment of receivables 318 406 Net 1,655 894 ii Third parties March 31, 2017 December 31, 2016 Up to 3 months 7,960 5,566 3 to 6 months 265 658 More than 6 months 2,319 2,829 Total 10,544 9,053 Provision for impairment of receivables 3,151 2,584 Net 7,393 6,469 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the three month periods Ended March 31, 2017 and 2016 unaudited Figures in tables are expressed in billions of Rupiah, unless otherwise stated 37

5. TRADE RECEIVABLES continued

b. By age continued iii Aging of total trade receivables March 31, 2017 December 31, 2016 Gross Provision for impairment of receivables Gross Provision for impairment of receivables Not past due 6,037 194 4,535 177 Past due up to 3 months 3,182 291 1,721 401 Past due more than 3 to 6 months 379 308 697 495 Past due more than 6 months 2,919 2,676 3,400 1,917 Total 12.517 3,469 10,353 2,990 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 March 31, 2017 and December 31, 2016, the carrying amounts of trade receivables of the Group considered past due but not impaired amounted to Rp3,205 billion and Rp3,005 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 March 31, 2017 December 31, 2016 Rupiah 1,933 1,300 U.S. dollar 40 Total 1,973 1,300 Provision for impairment of receivables 318 406 Net 1,655 894 ii Third parties March 31, 2017 December 31, 2016 Rupiah 9,282 7,565 U.S. dollar 1,224 1,437 Australian dollar 31 40 Others 7 11 Total 10,544 9,053 Provision for impairment of receivables 3,151 2,584 Net 7,393 6,469 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the three month periods Ended March 31, 2017 and 2016 unaudited Figures in tables are expressed in billions of Rupiah, unless otherwise stated 38

5. TRADE RECEIVABLES continued