F-98 PERUSAHAAN PERSEROAN PERSERO
PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of January 1, 2012 Restated, December 31, 2012 Restated and December 31, 2013 and for the years ended December 31, 2011 Restated, 2012 Restated and 2013
Figures in tables are presented in billions of rupiah, unless otherwise stated 34. LSA
Telkomsel provides certain cash awards or certain number of days leave benefits to its employees based on the employees’ length of service requirements, including LSA and LSL. LSA are either paid at the time the employees
reach certain years during employment, or at the time of termination. LSL are either certain number of days leave benefit or cash, subject to approval by management, provided to employees who meet the requisite number of years
of service and certain minimum age.
The obligation with respect to these awards was determined based on an actuarial valuation using the Projected Unit Credit method, amounted to Rp347 billion and Rp336 billion as of December 31, 2012 and 2013, respectively. The
related benefit costs charged to expense amounted to Rp96 billion, Rp121 billion and Rp19 billion for the years ended December 31, 2011, 2012 and 2013, respectively Note 28.
35. RELATED PARTY TRANSACTIONS
In the normal course of its business, the Group entered into transactions with related parties. It is the Company’s policy that the pricings of these transactions be the same as those of arm’s length transactions.
a. Nature of relationships and accountstransactions with related parties
Details of the nature of relationships and accountstransactions with significant related parties are as follows:
Related parties Nature of relationships with related parties
Nature of transactionsaccounts
The Government Ministry of Finance Majority stockholder
Finance costs and investment in financial instruments
Government Agencies Entity under common control
Network revenues and operating expenses MoCI
Entity under common control Concession fees, radio frequency usage
charge, USO charges and telecommunication service revenue
State-owned enterprises Entity under common control
Operating expenses, purchase of property and equipment, construction and installation
services, insurance expense, finance income, finance costs, investment in financial
instruments
Indosat Entity under common control
Interconnection revenues, interconnection expenses, telecommunications facilities
usage, operating and maintenance cost, leased lines revenue, satellite transponders
usage revenues, usage of data communication network system expenses and
lease revenues
PT Aplikanusa Lintasarta “Lintasarta” Entity under common control
Network revenues, usage of data communication network system expenses and
leased lines expenses Indosat Mega Media
Entity under common control Network revenues
CSM Associated company
Satellite transponders usage revenues, leased lines revenues, transmission lease
expenses Patrakom
Associated company Satellite transponders usage revenues,
leased lines revenues, transmission lease expenses
PSN Associated company
Satellite transponders usage revenues, leased lines revenues, transmission lease
expenses, interconnection revenues and interconnection expense
Indonusa Associated company
Leased line revenues, telecommunication services revenue, data telecommunication
expense
Patrakom became a subsidiary on September 25, 2013 Note 3. On October 8, 2013, the Company sold its 80 ownership in Indonusa Notes 3 and 11.
F-99 PERUSAHAAN PERSEROAN PERSERO
PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of January 1, 2012 Restated, December 31, 2012 Restated and December 31, 2013 and for the years ended December 31, 2011 Restated, 2012 Restated and 2013
Figures in tables are presented in billions of rupiah, unless otherwise stated 35. RELATED PARTY TRANSACTIONS continued
a. Nature of relationships and accountstransactions with related parties continued
