SIGNIFICANT COMMITMENTS AND AGREEMENTS continued c. Others continued

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended Figures in tables are expressed in billions of Rupiah, unless otherwise stated 125

41. ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES continued

December 31, 2014 Rupiah U.S. dollar Japanese yen Others equivalent in millions in millions in millions in billions As restated As restated Assets Cash and cash equivalents 364.47 8.45 15.59 4,721 Other current financial assets 15.50 - - 193 Trade receivables Related parties 2.05 - - 26 Third parties 85.00 - 2.83 1,088 Other receivables 0.39 - 0.11 6 Advances and other non-current assets 4.06 - 0.05 52 Total assets 471.47 8.45 18.58 6,086 Liabilities Trade payables Related parties 0.21 - 0.16 5 Third parties 228.03 19.36 3.41 2,878 Other payables 3.42 - 1.15 57 Accrued expenses 65.91 27.39 1.02 836 Short-term bank loan 100.00 - - 1,244 Advances from customers and suppliers 2.41 - 0.07 31 Current maturities of long-term liabilities 34.60 767.90 - 510 Promissory notes 7.16 - - 88 Long-term liabilities - net of current maturities 71.00 6,911.08 - 1,597 Total liabilities 512.74 7,725.73 5.81 7,246 Assets Liabilities - net 41.27 7,717.28 12.77 1,160 Assets and liabilities denominated in other foreign currencies are presented as U.S. dollar equivalents using the buy and sell rates quoted by Reuters prevailing at the end of the reporting period. The Group PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the Year Then Ended Figures in tables are expressed in billions of Rupiah, unless otherwise stated 126

42. FINANCIAL RISK MANAGEMENT continued

1. Financial risk management continued a. Foreign exchange risk The Group is exposed to foreign exchange risk on sales, purchases and borrowings that are denominated in foreign currencies. The foreign currency denominated transactions are primarily in U.S. dollars and Japanese yen. The Group