Sensitivity Analysis PENSION AND OTHER POST-EMPLOYMENT BENEFITS 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 104

35. POST-EMPLOYMENT HEALTH CARE BENEFITS PROVISIONS continued

The components of net periodic post-employment health care benefit cost for the years ended December 31, 2015 and 2014 are as follows: 2014 2015 As restated Service costs 49 45 Plan administration cost 131 126 Net interest cost 37 79 Net periodic post-employment health care benefit cost 217 250 Cost to subsidiaries by agreement 1 2 Periodic post-employment health care benefit cost Less cost to subsidiaries 216 248 Amounts recognized in OCI are as follows: 2014 2015 As restated Actuarial losses gain recognized during the year 1,187 238 Return on plan assets excluding amount included in net interest expense 647 814 Net 540 576 The actuarial valuation for the post-employment health care benefits was performed based on the measurement date as of December 31, 2015 and 2014, with reports dated February 25, 2016 and February 24, 2015, respectively, by TWP, an independent actuary in association with WTW. The principal actuarial assumptions used by the independent actuary as of December 31, 2015 and 2014 are as follows: December 31, December 31, 2015 2014 Discount rate 9.25 8.50 Health care costs trend rate assumed for next year 7.00 7.00 Ultimate health care costs trend rate 7.00 7.00 Year that the rate reaches the ultimate trend rate 2016 2015 Indonesian mortality table 2011 2011 The timing of benefits payments for 2015 is as follows in millions of rupiah: Time Period Post-Employment Health Care Benefits Within next 10 years 5,249 Within 10-20 years 6,738 Within 20-30 years 6,609 Within 30-40 years 4,939 Within 40-50 years 2,228 Within 50-60 years 211 Within 60-70 years 1 Within 70-80 years 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 105

35. POST-EMPLOYMENT HEALTH CARE BENEFITS PROVISIONS continued