Prepaid pension benefit costs continued September 30, December 31, Pension benefit costs provisions

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2014 and for the Nine months Period Then Ended unaudited Figures in tables are expressed in billions of rupiah, unless otherwise stated 91

34. RETIREMENT BENEFIT AND OTHER POST RETIREMENT BENEFIT OBLIGATIONS continued

b. Pension benefit costs provisions continued

ii Telkomsel continued September 30, December 31, 2014 2013 Changes in pension plan asset Fair value of pension plan assets at beginning of year 439 666 Expected return on pension plan assets - 40 Employers contributions 98 - Actuarial losses - 265 Expected pension benefits paid - 2 Fair value of pension plan assets at end of year 537 439 Funded status 478 460 Unrecognized items in the consolidated statement of financial position: Prior service costs Net actuarial loss 120 153 Pension benefit costs provisions 598 613 The components of the net periodic pension costs are as follows: September 30, December 31, 2014 2013 Service costs 55 130 Interest costs 61 88 Expected return on pension plan assets 30 40 Amortization of past service costs 1 Recognized actuarial gain losses 3 15 Net periodic pension costs Note 27 83 194 The net periodic pension costs for the pension plan was calculated based on actuary measurement date as of December 31, 2013 and 2012, with reports dated February 20, 2014 and February 12, 2013, respectively, by TWP, an independent actuary in association with TW. The principal actuarial assumptions used by the independent actuary based on the measurement date as of December 31, 2013 and 2012, are as follows: December 31, December 31, 2013 2012 Discount rate 9.00 6.00 Expected long-term return on plan assets 9.00 6.00 Rate of compensation increases 6.50 6.50 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2014 and for the Nine months Period Then Ended unaudited Figures in tables are expressed in billions of rupiah, unless otherwise stated 92

34. RETIREMENT BENEFIT AND OTHER POST RETIREMENT BENEFIT OBLIGATIONS continued