Impairment of non-financial assets

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF JUNE 30, 2013 UNAUDITED AND FOR SIX MONTHS PERIOD ENDED WITH COMPARATIVE FIGURES AS OF DECEMBER 31, 2012 AUDITED AND FOR SIX MONTHS PERIOD ENDED JUNE 30, 2012 UNAUDITED Figures in tables are presented in billions of Rupiah, unless otherwise stated 39

4. OTHER CURRENT FINANCIAL ASSETS

June 30, December 31, 2013 2012 Time deposits Related party BRI 248 1,650 Others 10 - Sub total 258 1,650 Third parties SCB 111 1,350 OCBC NISP - 1,000 Others 14 - Sub total 125 2,350 Total time deposits 383 4,000 Available-for-sale financial assets Related parties The Government 132 123 State-owned enterprises 64 67 PT Bahana Securities Bahana 48 48 Sub total 244 238 Third parties 69 72 Total available-for-sale financial assets 313 310 Others - 28 Total 696 4,338 Time deposits represent time deposits with maturities of more than three months but not more than one year, with interest rates as follow: June 30, December 31, 2013 2012 Rupiah 4.25 - 5.25 6.25 - 6.75 Foreign currency 0.90 - 2.00 - Refer to Note 37 for details of related party transactions.

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 June 30, December 31, 2013 2012 State-owned enterprises 647 549 PT Patra Telekomunikasi Indonesia Patrakom 81 56 PT Indosat Tbk Indosat 62 55 CSM 45 51 Others each below Rp30 billion 359 62 Total 1,194 773 Provision for impairment of receivables 63 72 Net 1,131 701 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF JUNE 30, 2013 UNAUDITED AND FOR SIX MONTHS PERIOD ENDED WITH COMPARATIVE FIGURES AS OF DECEMBER 31, 2012 AUDITED AND FOR SIX MONTHS PERIOD ENDED JUNE 30, 2012 UNAUDITED Figures in tables are presented in billions of Rupiah, unless otherwise stated 40

5. TRADE RECEIVABLES continued

a. By debtor continued ii Third parties June 30, December 31, 2013 2012 Individual and business subscribers 7,278 6,177 Overseas international carriers 156 320 Total 7,434 6,497 Provision for impairment of receivables 1,951 1,975 Net 5,483 4,522 Trade receivables from certain parties are presented net of the Company and subsidiaries 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 June 30, December 31, 2013 2012 Up to 6 months 460 442 7 to 12 months 466 248 More than 12 months 268 83 Total 1,194 773 Provision for impairment of receivables 63 72 Net 1,131 701 ii Third parties June 30, December 31, 2013 2012 Up to 3 months 4,822 3,969 More than 3 months 2,612 2,528 Total 7,434 6,497 Provision for impairment of receivables 1,951 1,975 Net 5,483 4,522 iii Aging of total trade receivables June 30, 2013 December 31, 2012 Provision for Provision for Gross impairment Gross impairment of receivables of receivables Not past due 3,293 138 3,174 140 Past due up to 3 months 1,935 163 1,250 157 Past due more than 3 to 6 months 716 172 455 193 Past due more than 6 months 2,684 1,541 2,391 1,557 Total 8,628 2,014 7,270 2,047