ADVANCES AND OTHER NON-CURRENT ASSETS continued

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2013 UNAUDITED AND FOR NINE MONTHS PERIOD ENDED WITH COMPARATIVE FIGURES AS OF DECEMBER 31, 2012 AUDITED AND FOR NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2012 UNAUDITED Figures in tables are presented in billions of Rupiah, unless otherwise stated 56

13. INTANGIBLE ASSETS continued

As of December 31, 2012, no impairment charge was required for goodwill on acquisition of subsidiaries, with any reasonably possible changes to the key assumptions applied not likely to cause the carrying amounts of the CGUs to exceed their recoverable amounts. v As of September 30, 2013 and December 31, 2012, the gross carrying amount of fully amortized intangible assets that are still in use in operation amounted to Rp958 billion and Rp821 billion, respectively.

14. TRADE PAYABLES September 30, December 31,

2013 2012 Related parties Purchases of equipment, materials and services 239 412 Payables to other telecommunications providers 36 20 Sub total 275 432 Third parties Purchases of equipment, materials and services 8,082 6,023 Radio frequency usage charges, concession fees and Universal Service Obligation charges 673 621 Payables to other telecommunications providers 172 204 Sub total 8,927 6,848 Total 9,202 7,280 Trade payables by currency are as follows: September 30, December 31, 2013 2012 Rupiah 5,163 4,146 U.S. Dollar 4,001 3,111 Others 38 23 Total 9,202 7,280 Refer to Note 37 for details of related party transactions. PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2013 UNAUDITED AND FOR NINE MONTHS PERIOD ENDED WITH COMPARATIVE FIGURES AS OF DECEMBER 31, 2012 AUDITED AND FOR NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2012 UNAUDITED Figures in tables are presented in billions of Rupiah, unless otherwise stated 57

15. ACCRUED EXPENSES September 30, December 31,

2013 2012 Operations, maintenance and telecommunications services 3,572 2,917 General, administrative and marketing 908 882 Salaries and benefits 995 1,491 Interest and bank charges 181 174 Early retirement program - 699 Total 5,656 6,163 Accruals for early retirement program arose from the Decision of Human Capital and General Affairs Director No. PR.206.01r.02PD000COP-B00100002012 on early retirement program dated November 1, 2012 and communicated to the employees on the same date. The Company estimated the accrual on the basis of the number of eligible employees that met the criteria stipulated in the Company’s regulation related to this program. Accrued early retirement benefits as of December 31, 2012 amounted to Rp699 billion was charged to the 2012 consolidated statement of comprehensive income Note 27. Refer to Note 37 for details of related party transactions.

16. UNEARNED INCOME

September 30, December 31, 2013 2012 Prepaid pulse reload vouchers 3,032 2,352 Other telecommunications services 143 132 Others each below Rp50 billion 202 245 Total 3,377 2,729 17. SHORT-TERM BANK LOANS September 30, 2013 December 31, 2012 Outstanding Outstanding Original Original currency Rupiah currency Rupiah Lenders Currency in millions equivalent in millions equivalent Bank CIMB Niaga Rp - 177 - 20 Danamon Rp - 80 BRI Rp - 50 - Others Rp - 33 - 13 US 13 - 4 Total 353 37 Refer to Note 37 for details of related party transactions.