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20251021_TLKM_Transaksi Material Tanpa Persetujuan RUPS_31978720_lamp1.pdf

Asset transaction Needs review TLKM

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                                                                                                                Unofficial English translation
 This unofficial English translation is provided for reference only. In the event of any inconsistency between, or if there is any discrepancy
                                                                       in interpreting, provisions in Indonesian language version shall prevail.

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     SPIN-OFF PLAN AND INFORMATION DISCLOSURE TO THE PUBLIC
 REGARDING THE PARTIAL SPIN-OFF OF WHOLESALE FIBER CONNECTIVITY
   BUSINESS AND ASSETS OF PERUSAHAAN PERSEROAN (PERSERO) PT
                  TELEKOMUNIKASI INDONESIA Tbk

                                              THIS INFORMATION IS IMPORTANT TO NOTE

       If you have difficulty understanding this information or are unsure about making a decision, it is advisable to
        consult with any securities broker, investment manager, legal consultant, accountant, or other professional
                                                           advisors.

         The Board of Commissioners and the Board of Directors of the Company, individually or collectively, are
       responsible for the completeness and accuracy of all material information or facts contained in this Spin-Off
          Plan and Information Disclosure, and hereby affirm that the information provided is correct and that no
                      material facts have been omitted that could render this information misleading.




                                                                                 PT TELKOM
                                                                          INFRASTRUKTUR INDONESIA

              PERUSAHAAN PERSEROAN (PERSERO)
               PT TELEKOMUNIKASI INDONESIA Tbk
                                                                                                Domiciled in Jakarta
                     Domiciled in Bandung
                                                                                                   Business Line
                             Business Line:
                                                                                  Operation of telecommunication networks and services,
        Operation of telecommunication networks and services,
                                                                                   informatics services, and optimization of utilization of
         informatics services, and optimization of utilization of
                                                                                          resources proprietary to the Company
                resources proprietary to the Company




               Head Office                    Operational Office                                      Head Office
             Graha Merah Putih             Telkom Landmark Tower,                                   The Telkom Hub area
         Jl. Japati No. 1 Bandung          51st floor, Jenderal Gatot                        Jl. Jendral Gatot Subroto Kav. 52,
       West Java, Indonesia - 40133             Subroto Kav 52,                                   South Jakarta, Indonesia
        Telephone: (022) 4526417            South Jakarta, Indonesia                             Telephone : (021) 5215360
                                           Telephone: (021) 5215109

                     Email:investor@telkom.co.id                                              Email:corsec@tif.co.id
                    Situs Resmi: www.telkom.co.id                                       Situs Resmi: www.infranexia.co.id



      This Spin-off Plan and Information Disclosure is made in connection with the plan to spin-off the Wholesale Fiber
      Connectivity Business and Assets, where the Company will transfer the partial assets and liabilities related to the
      Wholesale Fiber Connectivity Business and Assets of the Company to PT Telkom Infrastruktur Indonesia (“TIF”), a
      controlled subsidiary of the Company, which is 99.9% (ninety-nine point nine percent) owned directly by the Company.


      The Spin-off Announcement and Information Disclosure is made in order to comply with the provisions of Article 127
      paragraph (2) of Law Number 40 of 2007 on Limited Liability Companies and the Financial Services Authority
      Regulation (OJK) Number 17/POJK.04/2020 on Material Transactions and Changes in Business Activities and serves
      as fulfillment of the Information Disclosure principle regarding the Proposed Transaction.

      TIF is a Controlled Subsidiary of the Company, where the Company is a shareholder of 99.9% (ninety-nine point nine
      percent) of the shares in TIF, and the value of the Proposed Transaction exceeds 20% (twenty percent) of the
      Company's equity based on the Financial Statement. The Proposed Transaction is a Material Transaction containing
      an Affiliated Transaction. However, since the Proposed Transaction is conducted between the Company and TIF,
      which is a Controlled Subsidiary in which more than 99% (ninety-nine percent) of the paid-up capital is owned by the
      Company, in accordance with the provisions of Article 11 letter (a) of POJK 17/2020, the Company is not required to
      use an Appraiser and does not need to obtain approval from the Shareholders. Furthermore, according to Article 33
      letter (a) of POJK 17/2020, if a Material Transaction constitutes an Affiliated Transaction as referred to in POJK
      42/2020, the Public Company is only required to comply with the provisions set forth in POJK 17/2020. Nevertheless,
      the Company will still hold a General Meeting of Shareholders to obtain shareholder approval for the spin-off plan as
      required by Article 125 paragraph (4) of the Company Law and the Company’s Articles of Association.

      Any objections to this Spin-off plan may be submitted by the Company’s creditors in writing no later than 5 PM Western
      Indonesia Time WIB on 4 November 2025.

      In the event that until the specified time limit, the Company’s creditors do not submit any objections, the creditors shall
      be deemed to have approved the Spin-Off plan.




               The Spin-Off Plan and Information Disclosure is issued in Bandung on October 21, 2025
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                                                                                                     provisions in Indonesian language version shall prevail.




                                               DEFINITIONS AND ABBREVIATIONS

"Affiliates"                                                                                means:
                                                                                            a. familial relationship by marriage up to
                                                                                               the second degree, both horizontally
                                                                                               and vertically, including a person’s
                                                                                               relationship with:
                                                                                               1. husband or wife;
                                                                                               2. parents of the husband or wife and
                                                                                                   the husband or wife of a child;
                                                                                               3. grandparents of the husband or
                                                                                                   wife and the husband or wife of a
                                                                                                   grandchild;
                                                                                               4. siblings of the husband or wife and
                                                                                                   their respective spouses; or
                                                                                               5. husband or wife of the person’s
                                                                                                   sibling.
                                                                                            b. Familial relationship by descent up to
                                                                                               the second degree, both horizontally
                                                                                               and vertically, including a person’s
                                                                                               relationship with:
                                                                                               1. parents and children;
                                                                                               2. grandparents and grandchildren;
                                                                                                   or
                                                                                               3. siblings of the person concerned.
                                                                                            c. relationship between a party and the
                                                                                               employees,            directors,       or
                                                                                               commissioners of that party.
                                                                                            d. relationship between 2 (two) or more
                                                                                               companies where one or more
                                                                                               members of the board of directors,
                                                                                               management,              board         of
                                                                                               commissioners, or supervisors who
                                                                                               are the same.
                                                                                            e. relationship between a company and a
                                                                                               party, directly or indirectly, in any
                                                                                               manner, controlling or controlled by
                                                                                               such company or party in determining
                                                                                               the management and/or policy of such
                                                                                               company or party.
                                                                                            f. relationship between 2 (two) or more
                                                                                               companies that are controlled, directly
                                                                                               or indirectly, in any manner, in
                                                                                               determining the management and/or
                                                                                               policies of the company by the same
                                                                                               party.
                                                                                            g. relationship between a company and a
                                                                                               major shareholder, which is a party
                                                                                               that directly or indirectly owns at least
                                                                                               20% (twenty percent) of the voting
                                                                                               shares of the company.

“Deed of Spin-Off”                                                                          means a deed made before a Notary
                                                                                            containing the legal acts carried out by the
                                                                                            Company to spin off a business, resulting
                                                                                            in a portion of the Company’s assets and
                                                                                            liabilities being transferred by the operation
                                                                                            of law to TIF.
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                                                                                                                               Unofficial English translation
 This unofficial English translation is provided for reference only. In the event of any inconsistency between, or if there is any discrepancy in interpreting,
                                                                                                     provisions in Indonesian language version shall prevail.




“BAE”                                                                                       means Securities Administration Bureau.

“IDX”                                                                                       means Indonesia Stock Exchange

“Wholesale Fiber Connectivity Business and Assets”                                          means a portion of the Company’s
                                                                                            wholesale fiber connectivity business and
                                                                                            asset, which comprises the following
                                                                                            products:
                                                                                            a. wholesale Metro-Ethernet;
                                                                                            b. wholesale SL-WDM;
                                                                                            c. wholesale Access Network;
                                                                                            d. wholesale Global Link; and
                                                                                            e. wholesale IP Transit.

                                                                                            It includes certain customers of the
                                                                                            products listed above (a) through (e) and
                                                                                            the related assets and liabilities.

“Securities”                                                                                means securities or investment contracts,
                                                                                            whether in conventional or digital form or
                                                                                            other    forms     in   accordance       with
                                                                                            technological developments, which grant
                                                                                            the holder the right to directly or indirectly
                                                                                            obtain economic benefits from the issuer or
                                                                                            from certain parties based on an
                                                                                            agreement, including any derivatives of
                                                                                            such Securities that may be transferred
                                                                                            and/or traded in the capital market.

“KSEI”                                                                                      means Indonesia Central Securities
                                                                                            Depository (PT Kustodian Sentral Efek
                                                                                            Indonesia).

“Financial Statement”                                                                       means the Company’s annual financial
                                                                                            statement for the year ended December
                                                                                            31, 2024, audited by Public Accounting
                                                                                            Firm Purwantono, Sungkoro & Surja (a
                                                                                            member firm of Ernst & Young Global
                                                                                            Limited).

“TIF Financial Statement”                                                                   means TIF’s annual financial statement for
                                                                                            the year ended December 31, 2024,
                                                                                            audited by Public Accounting Firm
                                                                                            Purwantono, Sungkoro & Surja (a member
                                                                                            firm of Ernst & Young Global Limited).

"MoL"                                                                                       means the Minister of Law of the Republic
                                                                                            of Indonesia, previously referred to as the
                                                                                            Minister of Law and Human Rights of the
                                                                                            Republic of Indonesia.

"MoLHR"                                                                                     means the Minister of Law and Human
                                                                                            Rights of the Republic of Indonesia,

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                                                                                                     provisions in Indonesian language version shall prevail.



                                                                                            currently referred to as the Minister of Law
                                                                                            of the Republic of Indonesia.

"OJK"                                                                                       means the Financial Services Authority of
                                                                                            the Republic of Indonesia (Otoritas Jasa
                                                                                            Keuangan).

“Customers”                                                                                 means a portion of the Company’s
                                                                                            wholesale fiber connectivity customer,
                                                                                            which comprises the following products:
                                                                                            f. wholesale Metro-Ethernet;
                                                                                            g. wholesale SL-WDM;
                                                                                            h. wholesale Access Network;
                                                                                            i. wholesale Global Link; and
                                                                                            j. wholesale IP Transit.

“Spin-off”                                                                                  means the legal act of the Company to
                                                                                            separate/carve out the Wholesale Fiber
                                                                                            Connectivity Business and Assets,
                                                                                            resulting in assets and liabilities of the
                                                                                            Company related to the Wholesale Fiber
                                                                                            Connectivity Business and Assets being
                                                                                            transferred by the operation of law to TIF,
                                                                                            constituting a partial spin-off as referred to
                                                                                            in Article 135 paragraph (3) of the
                                                                                            Company Law, which will be carried out by
                                                                                            the Company and TIF based on the
                                                                                            Conditional Spin-Off Agreement.

"Conditional Spin-Off Agreement"                                                            means       the    Conditional   Spin-Off
                                                                                            Agreement dated 20 October 2025, made
                                                                                            by and between the Company and TIF,
                                                                                            which governs the terms and conditions
                                                                                            relating to the Spin-Off of the Wholesale
                                                                                            Fiber Connectivity Business and Assets
                                                                                            from the Company to TIF.

"Company" or “Telkom”                                                                       means Perusahaan Perseroan (Persero)
                                                                                            PT Telekomunikasi Indonesia Tbk,
                                                                                            domiciled in Bandung, a limited liability
                                                                                            company established in accordance with
                                                                                            and based on the laws of the Republic of
                                                                                            Indonesia.

"Public Company"                                                                            means an issuer that has conducted a
                                                                                            public offering of equity securities or is a
                                                                                            public company.

"Controlled Subsidiary”"                                                                    means a company that is directly or
                                                                                            indirectly controlled by a Public Company.

“PMK 81”                                                                                    means Minister of Finance Regulation
                                                                                            Number 81 of 2024 concerning Tax
                                                                                            Provisions in the Implementation of the
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 This unofficial English translation is provided for reference only. In the event of any inconsistency between, or if there is any discrepancy in interpreting,
                                                                                                     provisions in Indonesian language version shall prevail.



                                                                                            Core Tax Administration System as
                                                                                            amended by Minister of Finance
                                                                                            Regulation Number 53 of 2025 and
                                                                                            Minister of Finance Regulation Number 54
                                                                                            of 2025.

“POJK 15/2020”                                                                              means Financial Services Authority
                                                                                            Regulation Number 15/POJK.04/2020
                                                                                            concerning the Plan and Implementation of
                                                                                            General Meetings of Shareholders of
                                                                                            Public Companies, as amended from time
                                                                                            to time.

"POJK 17/2020"                                                                              means Financial Services Authority
                                                                                            Regulation Number 17/POJK.04/2020
                                                                                            concerning Material Transactions and
                                                                                            Changes in Business Activities, as
                                                                                            amended from time to time.

"POJK 42/2020"                                                                              means Financial Services Authority
                                                                                            Regulation Number 42/POJK.04/2020
                                                                                            concerning Affiliated Transactions and
                                                                                            Conflicts of Interest Transactions, as
                                                                                            amended from time to time.

“Proposed Transaction/Transaction Plan”                                                     means the Spin-off.

“Summary of Spin-Off Plan and Information Disclosure”                                       means the summary of the Spin-Off and
                                                                                            Information Disclosure in relation to the
                                                                                            Proposed Transaction/Transaction Plan,
                                                                                            which has been announced by the
                                                                                            Company through the Harian Terbit
                                                                                            Newspaper, published on 21 October
                                                                                            2025.

"GMS"                                                                                       means General Meeting of Shareholders.

“Spin-Off Effective Date”                                                                   means the effective date of the Spin-Off,
                                                                                            counted from the date of approval/receipt
                                                                                            of notification by the MoL regarding the
                                                                                            capital increase of TIF related to the Spin-
                                                                                            Off.

"TIF"                                                                                       means PT Telkom Infrastruktur Indonesia,
                                                                                            a limited liability company established
                                                                                            according to and based on the laws of the
                                                                                            Republic of Indonesia, domiciled in South
                                                                                            Jakarta, which is the legal entity that will
                                                                                            receive the Spin-off.

"Affiliated Transaction"                                                                    means any activity and/or transaction
                                                                                            conducted by a Public Company or a
                                                                                            Controlled Subsidiary with Affiliates of the
                                                                                            Public Company or Affiliates of members of
                                                                                            the board of directors, board of
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    This unofficial English translation is provided for reference only. In the event of any inconsistency between, or if there is any discrepancy in interpreting,
                                                                                                        provisions in Indonesian language version shall prevail.



                                                                                               commissioners, major shareholders, or
                                                                                               controllers, including any activity and/or
                                                                                               transaction conducted by a Public
                                                                                               Company or a Controlled Subsidiary for the
                                                                                               benefit of Affiliates of the Public Company
                                                                                               or Affiliates of members of the board of
                                                                                               directors, board of commissioners, major
                                                                                               shareholders, or controllers, as regulated
                                                                                               under POJK 42/2020.

  "Material Transaction"                                                                       means any transaction conducted by a
                                                                                               Public Company or a Controlled Company
                                                                                               that meets the value thresholds set forth in
                                                                                               POJK 17/2020.

  "Company Law"                                                                                means Law Number 40 of 2007 of the
                                                                                               Republic of Indonesia on Limited Liability
                                                                                               Companies, as amended from time to time.

  “Wholesale Fiber Connectivity”                                                               means a portion of the Company’s
                                                                                               wholesale fiber connectivity business
                                                                                               which comprises the following products:
                                                                                                    a. wholesale Metro-Ethernet;
                                                                                                    b. wholesale SL-WDM;
                                                                                                    c. wholesale Access Network;
                                                                                                    d. wholesale Global Link; and
                                                                                                    e. wholesale IP Transit.
                                                                                               It includes certain customers of the
                                                                                               products listed above (a) through (e) and
                                                                                               the related assets and liabilities.


 This Spin-off Plan and Information Disclosure is prepared with reference to the Company Law and POJK
 17/2020. The Spin-off and Information Disclosure is prepared and submitted to the authorities, the public, and
 the Company’s employees in order to comply with the principle of information disclosure. Accordingly, in
 compliance with the prevailing regulations, this Spin-off Plan and Information Disclosure is announced through
 a national newspaper, including notification of the period provided to all parties, particularly the Company’s
 creditors, to submit any objections (if any).

                                                            I.          INTRODUCTION

The Company is a state-owned enterprise in the form of a limited liability company with the status of a public
company, established and conducting its business activities in Indonesia. The Company’s name has officially
changed to Perusahaan Perseroan (Persero) PT Telekomunikasi Indonesia Tbk, previously known as
Perusahaan Umum Telekomunikasi Indonesia in 1991. The Company is engaged in the provision of
telecommunication networks and services, informatics, and optimization of its resources to deliver goods
and/or services, structured around four main pillars: digital infrastructure, integrated B2C service, B2B ICT
service, and New Play.

Based on these four main pillars, the Company continuously seeks breakthroughs to strengthen business
fundamentals, enhance competitiveness, and drive future value creation. In line with the increasing market
demand for reliable and high-quality connectivity services, the Company sees significant opportunities to
optimize its strategic assets. Therefore, the Company is taking a strategic step through the spin-off of the

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    This unofficial English translation is provided for reference only. In the event of any inconsistency between, or if there is any discrepancy in interpreting,
                                                                                                        provisions in Indonesian language version shall prevail.



Wholesale Fiber Connectivity Business and Assets to the Company’s subsidiary, TIF. This Spin-off is intended
to enable a more focused business development, create added value, increase efficiency, and optimize the
utilization of fiber optic network assets, thereby strengthening the Company’s position as a leading connectivity
infrastructure provider in Indonesia. The Proposed Transaction also supports the national agenda in
accelerating digital equality, increasing fixed broadband penetration, and ensuring the availability of reliable
and high-quality connectivity across all regions of Indonesia.

The Spin-off to be carried out by the Company constitutes a partial spin-off, as referred to in Article 135
paragraph (1) letter (b) and paragraph (3) of the Company Law, whereby, upon effectiveness, a portion of the
Company’s assets and liabilities will be transferred by law to 1 (one) or more recipient companies, and the
Company executing the spin-off will continue to exist.

The Spin-off is carried out based on the agreed valuation of the Wholesale Fiber Connectivity Business and
Assets, amounting to Rp35,787,258,000,000 (thirty-five trillion seven hundred eighty-seven billion two hundred
fifty-eight million Rupiah). Accordingly, after the Spin-off Effective Date, the Company’s ownership in TIF will be
increased to 99.9999997% (ninety-nine point nine nine nine nine nine nine seven percent).

The pro forma composition of TIF’s shareholding, reflects the increase in the Company’s ownership, is as
follows:
A. Before Spin-off Plan
                                                               Nominal Value of
         Shareholders             Number of Shares
                                                                     Share
                                                                                            %
 Company                             19.240.000             Rp1.924.000.000.000          99,999%
 PT Multimedia Nusantara                                     1                                 Rp100.000                                  0,001%
 Total                                                   19.240.001                        Rp1.924.000.100.000                             100%

B. After Spin-off Plan
                                                                                        Nominal Value of
        Shareholders                           Number of Shares                                                                            %
                                                                                            Share
 Company                                           377.112.580                       37.711.258.000.000                          99,9999997%
 PT                  Multimedia                         1                                 100.000                                 0,0000003%
 Nusantara
 Total                                             377.112.581                       37.711.258.100.000                                 100%

Considering that the Proposed Transaction is conducted with the Company’s Controlled Subsidiary, namely
TIF, where, as of the date of this Spin-off and Information Disclosure, the Company’s ownership in TIF is
99.999% (ninety-nine point nine nine nine percent) and the value of the Proposed Transaction, i.e., the agreed
valuation of the Wholesale Fiber Connectivity Business and Assets, amounting to Rp35,787,258,000,000
(thirty-five trillion seven hundred eighty-seven billion two hundred fifty-eight million Rupiah), which in total is
estimated to exceed 20% of the Company’s equity but remain below 50% of the Company’s equity based on
the audited Financial Statement as of 31 December 2024, in accordance with the definition and thresholds of
a Material Transaction under POJK 17/2020, the Proposed Transaction is essentially a Material Transaction
containing an Affiliated Transaction for the Company. However, since the Proposed Transaction is carried out
between the Company and TIF, a Controlled Subsidiary in which more than 99% (ninety-nine percent) of the
paid-up capital is owned by the Company, in accordance with Article 11 letter (a) of POJK 17/2020, the
Company is not required to engage an Appraiser and nor to obtain Shareholders’ approval. Furthermore,
pursuant to Article 33 letter (a) of POJK 17/2020, if a Material Transaction constitutes an Affiliated Transaction
as referred to in POJK 42/2020, the Public Company is only required to comply with the provisions set forth in
POJK 17/2020. Nevertheless, the Company will still convene a General Meeting of Shareholders (GMS) to
obtain shareholder approval for the Spin-off plan as required under Article 125 paragraph (4) of the Company
Law and the Company’s Articles of Association.




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                                                                                                                                   Unofficial English translation
     This unofficial English translation is provided for reference only. In the event of any inconsistency between, or if there is any discrepancy in interpreting,
                                                                                                         provisions in Indonesian language version shall prevail.




                                           II.         DESCRIPTION OF THE TRANSACTION

A.   MATERIAL TRANSACTION OBJECT

     The object of the Proposed Transaction includes the Spin-off of the Wholesale Fiber Connectivity Business
     and Assets from the Company to TIF.

     The following is a summary of the Conditional Spin-Off Agreement:

     1. Conditional Spin-Off Agreement

           Parties

           a. The Company; and
           b. TIF

           Transaction Structure

           a. The Company will transfer the Wholesale Fiber Connectivity Business and Assets to TIF through
              a partial spin-off, and as compensation, TIF will issue new shares to be subscribed by the
              Company.
           b. The transaction object, together with all rights and obligations attached to the Company, will be
              transferred to TIF free of encumbrances, effective as of the Spin-Off Effective Date, in accordance
              with the applicable laws and regulations.
           c. The transfer by way of spin-off is intended to satisfy the transaction criteria that eligible for tax
              facilities under PMK 81.

           Consideration and Issuance of New Shares

           a. No cash payment (non-cash basis) will be made by the Company.
           b. The value of the Wholesale Fiber Connectivity Business and Assets to be transferred by way of
              spin-off amounts to Rp35,787,258,000,000 (thirty-five trillion seven hundred eighty-seven billion
              two hundred fifty-eight million Rupiah), whereby TIF shall issue 357,872,580 new shares to the
              Company with a conversion value of Rp100,000 (one hundred thousand Rupiah) per new share.
           c. The shares issued by TIF and subscribed by the Company will be free of any encumbrances, fully
              paid through the spin-off of the transaction object, and issued with full rights attached, including
              voting rights, dividends, and capital returns. These shares shall rank pari passu with TIF’s other
              shares in accordance with TIF’s Articles of Association.
           d. Upon completion of the entire Spin-Off transaction, the Company’s ownership in TIF will be
              99.9999997% (ninety-nine point nine nine nine nine nine nine seven percent), and PT Multimedia
              Nusantara’s ownership in TIF will be 0.0000003% (zero point zero zero zero zero zero zero three
              percent).
           e. The proposed transaction is not expected to result in any change to the shareholding interests of
              the existing shareholders of the Company.

           Conditions Precedent

           As part of the standard requirements under Indonesian Company Law, the following actions, among
           others, must be undertaken:

           a. The Company has announced the Spin-Off Plan in a national newspaper and to the Company’s
              employees.
           b. The Company has obtained approval from its shareholders at the Company’s GMS.
           c. TIF has obtained approval from its shareholders at TIF’s GMS.

           Closing

           a. The Parties shall undertake the following actions no later than one day prior to the Spin-Off
              Effective Date:
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                 (i) Signing of the Deed of Spin-Off; and
                 (ii) Signing of the deed for the capital increase of TIF (including the issuance of new shares to be
                      subscribed by Telkom).

           b. Spin-Off Effective Date: The date on which the Minister of Law issues approval and/or receipt of
              notification regarding the capital increase of TIF.

           Applicable Law

           Law of the Republic of Indonesia

           Dispute Settlement

           Indonesian National Arbitration Board (BANI)


B.   MATERIAL TRANSACTION VALUE

     The value of the Wholesale Fiber Connectivity Business and Assets to be spun off by the Company to TIF
     under the Conditional Spin-Off Agreement amounts to Rp35,787,258,000,000 (thirty-five trillion seven
     hundred eighty-seven billion two hundred fifty-eight million Rupiah), representing 22,02% of the
     Company’s equity based on the Company’s audited Financial Statements as of 31 December 2024. The
     value incorporated both internal and external analyses, including historical financial and operational
     performance, and benchmark comparisons within the fiber infrastructure sector.

     The value of the Wholesale Fiber Connectivity Business and Assets was determined by an independent
     appraiser using a combination of the Discounted Cash Flow (DCF) method under the Income Approach
     and the Adjusted Net Assets Method (ANAM) under the Cost Approach. This combination was deemed
     appropriate considering the capital-intensive nature of fiber infrastructure assets and the Company’s
     forward-looking standalone business model post-spin-off.


C.   PARTIES CONDUCTING THE TRANSACTION

     1. COMPANY INFORMATION

           GENERAL

             The Company was established based on the Deed of Establishment of PT Telekomunikasi Indonesia
             (Persero) Tbk No. 128 dated 24 September 1991, executed before Imas Fatimah, S.H., Notary in
             Jakarta, which received approval from the Minister of Justice of the Republic of Indonesia under
             Decision No. C2-6870.HT.01.01.Year 1991 dated 19 November 1991 and was published in the State
             Gazette of the Republic of Indonesia No. 5 dated 17 January 1992, Supplement to the State Gazette
             No. 210 (“Company’s Deed of Establishment”).

             The Company’s Articles of Association have been amended several times and were most recently
             amended through the Deed of Statement of Resolutions of the GMS of Perusahaan Perseroan
             (Persero) PT Telekomunikasi Indonesia Tbk No. 37 dated 22 June 2022, executed before Ashoya
             Ratam, S.H., M.Kn., Notary in South Jakarta, and approved and recorded in the Legal Entity
             Administration System database of the Ministry of Law of the Republic of Indonesia pursuant to
             Minister of Law and Human Rights Decree No. AHU-004650.AH.01.02.Year 2022 dated 29 June 2022
             regarding the Approval of the Amendment to the Company’s Articles of Association (“Deed 37/2022”).
             The Company’s Deed of Establishment, as most recently amended by Deed 37/2022, constitutes the
             Company’s Articles of Association (“Company’s Articles of Association”). The Company is
             domiciled and has its head office in Bandung, at Graha Merah Putih, Jl. Japati No. 1, Bandung, West
             Java, 40133.



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                                                                                                                              Unofficial English translation
This unofficial English translation is provided for reference only. In the event of any inconsistency between, or if there is any discrepancy in interpreting,
                                                                                                    provisions in Indonesian language version shall prevail.



        The Company has the purposes and objectives as set out in Article 3 paragraph (1) of the Company’s
        Articles of Association, namely, to conduct business in the provision of telecommunication networks
        and services, informatics, and the optimization of its resources to deliver high-quality and competitive
        goods and/or services for profit, thereby enhancing the Company’s value in accordance with the
        principles of a limited liability company.

        In accordance with Article 3 paragraph (2) of the Company’s Articles of Association, to achieve its
        purposes and objectives, the Company may conduct the following main business activities:

        a. Planning, constructing, providing, developing, operating, marketing/selling/leasing, and
           maintaining telecommunication and informatics networks in the broadest sense, in compliance
           with applicable laws and regulations.
        b. Planning, developing, providing, marketing/selling, and enhancing telecommunication and
           informatics services in the broadest sense, in compliance with applicable laws and regulations.
        c. Making investments, including capital participation in other companies, in line with and to achieve
           the Company’s purposes and objectives.
        d. In connection with the provisions above, the Company’s main business activities include, but are
           not limited to, the following:
           1. Construction Of Telecommunication Central Offices.
           2. Construction Of Irrigation, Communication, And Other Waste Networks.
           3. Electrical Installation.
           4. Telecommunication Installation.
           5. Air Conditioning and Ventilation Installation.
           6. Wholesale On a Fee or Contract Basis.
           7. Wholesale Of Computers and Computer Equipment.
           8. Wholesale Of Software.
           9. Wholesale Of Telecommunication Equipment.
           10. Wholesale Of Office and Industrial Machinery, Spare Parts, And Accessories.
           11. Wholesale Of Other Unclassified Products.
           12. Retail Of Software.
           13. Retail Of Telecommunication Equipment.
           14. Publishing Of Directories and Mailing Lists.
           15. Software Publishing.
           16. Film, Video, and Television Program Production Activities by Private Entities.
           17. Cable Telecommunication Activities.
           18. Wireless Telecommunication Activities.
           19. Satellite Telecommunication Activities.
           20. Premium Call Services.
           21. Premium SMS Content Services.
           22. Managed Calling Services (Calling Cards).
           23. Other Telephony Value-Added Services.
           24. Internet Service Provider.
           25. Data Communication System Services.
           26. Public Internet Telephony Services (ITKP).
           27. Internet Interconnection Services (NAP).
           28. Other Unclassified Information Services.
           29. Other Multimedia Services.
           30. Video Game Development Activities.
           31. Internet-Based Commerce Application Development (E-Commerce).
           32. Immersive Media Content Programming and Production.
           33. Blockchain Technology Development.
           34. Artificial Intelligence-Based Programming.
           35. Other Computer Programming Activities.
           36. Information Security Consulting.
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             37. Digital Identity Provision.
             38. Electronic Certificate and Related Services.
             39. Internet Of Things (IoT) Consulting and Design.
             40. Other Computer and Computer Facility Management Consulting.
             41. Other Information Technology and Computer Services.
             42. Data Processing Activities.
             43. Hosting And Related Activities.
             44. Non-Commercial Web Portals and/or Digital Platforms.
             45. Commercial Web Portals and/or Digital Platforms.
             46. Retail Of Computers and Equipment.
             47. Retail Of Video Game Equipment and Similar Items.
             48. Retail Of Office Machinery.
             49. Retail Of Audio and Video Equipment In Stores.
             50. Other Unclassified Telecommunication Activities.
             51. Telecommunication Resale Services.
             52. Calibration/Metrology Services.
             53. Distribution Of Films, Videos, And Television Programs By Private Entities.

        In addition to the main business activities set out in Article 3 paragraph (2) of the Company’s Articles
        of Association, the Company may generally conduct supporting business activities to optimize the use
        of its resources, including:
         a. Providing payment and money transfer transaction services through telecommunication and
              informatics networks;
         b. Conducting other activities and businesses to optimize the resources owned by the Company,
              including utilization of fixed and movable assets, information system facilities, education and
              training facilities, and maintenance and repair facilities;
         c. Collaborating with other parties to optimize information, communication, or technology resources
              owned by other industry players in the information, communication, and technology sectors, in
              line with and to achieve the Company’s purposes and objectives.

        Currently, the main business activities of the Company that have been actively carried out include:
        1. Construction Of Telecommunication Central Offices.
        2. Wholesale On a Fee or Contract Basis.
        3. Wholesale Of Computers and Computer Equipment.
        4. Wholesale Of Software.
        5. Wholesale Of Telecommunication Equipment.
        6. Wholesale Of Office and Industrial Machinery, Spare Parts, and Accessories.
        7. Wholesale Of Other Unclassified Products.
        8. Retail Of Software.
        9. Retail Of Telecommunication Equipment.
        10. Publishing Of Directories and Mailing Lists.
        11. Software Publishing.
        12. Film, Video, and Television Program Production Activities by Private Entities.
        13. Cable Telecommunication Activities.
        14. Wireless Telecommunication Activities.
        15. Satellite Telecommunication Activities.
        16. Premium Call Services.
        17. Premium SMS Content Services.
        18. Other Telephony Value-Added Services.
        19. Internet Service Provider.
        20. Data Communication System Services.
        21. Public Internet Telephony Services (ITKP).
        22. Internet Interconnection Services (NAP).
        23. Other Unclassified Information Services.
        24. Other Multimedia Services.
        25. Video Game Development Activities.
        26. Internet-Based Commerce Application Development (E-Commerce).

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                                                                                                    provisions in Indonesian language version shall prevail.



         27. Other Computer Programming Activities.
         28. Information Security Consulting.
         29. Internet Of Things (IoT) Consulting and Design.
         30. Other Computer and Computer Facility Management Consulting.
         31. Other Information Technology and Computer Services.
         32. Data Processing Activities.
         33. Hosting And Related Activities.
         34. Non-Commercial Web Portals and/or Digital Platforms.
         35. Commercial Web Portals and/or Digital Platforms.
         36. Other Unclassified Telecommunication Activities.
         37. Resale Of Telecommunication Services.
         38. Calibration/Metrology Services.
         39. Distribution Of Films, Videos, and Television Programs by Private Entities.

        CAPITAL STRUCTURE AND SHAREHOLDER COMPOSITION

        The Company’s current capital structure, based on the Articles of Association as set out in Deed
        37/2022, and as approved and recorded in the Legal Entity Administration System database of the
        Ministry of Law and Human Rights of the Republic of Indonesia pursuant to Minister of Law and
        Human Rights Decree No. AHU-004650.AH.01.02.Year 2022 dated 29 June 2022 regarding the
        Approval of Amendments to the Company’s Articles of Association, is as follows:

                                                                                   Nominal
                 Information                        Total Shares                  Value per                Total Nominal Value (Rp)
                                                                                  Share (Rp)
         Authorized Capital
         Series A Dwiwarna                     1                                        50                              50
         Series B                              389.999.999.999                          50                      19.499.999.999.950
         Total                                 390.000.000.000                                                  19.500.000.000.000

         Issued and Paid-Up Capital
         Series A Dwiwarna                     1                                        50                               50
         Series B                              99.062.216.599                           50                       4.953.110.829.950
         Total                                 99.062.216.600                                                    4.953.110.830.000

        The Company’s current shareholding structure, based on the Shareholders Register from BAE or PT
        Datindo Entrycom, as of 30 September 2025, is as follows:

                Shareholders                                           Total Shares                                                  %
                                               Series A Dwiwarna                          Series B
         Government of the                              1                                     -                             0.000000001%
         Republic of Indonesia
         PT Danantara Asset                                   -                       51,602,353,559                       52.090852931%
         Management
         Public                                               -                       47,459,863,040                       47.909147068%
         Total                                                1                       99.062.216.600                            100%

        MANAGEMENT AND SUPERVISION

        Based on the Deed of Statement of Extraordinary General Meeting of Shareholders’ Resolutions No.
        205 dated 30 September 2025, drawn up before Ashoya Ratam, S.H., M.Kn., Notary in South Jakarta,
        which has been notified to the MoL through the Notification of Amendment to Company Data No.
        AHU-AH.01.09-0346809 dated 6 October 2025 regarding changes in the Company’s Directors and


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                                                                                                    provisions in Indonesian language version shall prevail.



        Commissioners, the composition of the Company’s Board of Commissioners and Board of Directors
        is as follows:

        Board of Commissioners

         President Commissioner                                                       :    Angga Raka Prabowo
         Independent Commissioner                                                     :    Deswandhy Agusman
         Independent Commissioner                                                     :    Ira Noviarti
         Independent Commissioner                                                     :    Yohanes Surya
         Commissioner                                                                 :    Ossy Dermawan
         Commissioner                                                                 :    Silmy Karim
         Commissioner                                                                 :    Rionald Silaban
         Commissioner                                                                 :    Rizal Malarangeng

        Board of Directors

         President Director                                                           :    Dian Siswarini
         Director of Strategic Business Development &                                 :    Seno Soemadji
         Portfolio
         Director of Finance and Risk Management                                      :    Arthur Angelo Syailendra
         Director of Network                                                          :    Nanang Hendarno
         Director of Wholesale & International Service                                :    Honesti Basyir
         Director of IT Digital                                                       :    Faizal Rochmad Djoemadi
         Director of Human Capital Management                                         :    Willy Saelan
         Director of Legal & Compliance                                               :    Andy Kelana
         Director of Enterprise & Business Service                                    :    Veranita Yosephine


2. TIF INFORMATION

      GENERAL

        TIF is a limited liability company established in accordance with the laws of the Republic of Indonesia,
        domiciled in South Jakarta, based on the Deed of Establishment No. 26 dated 8 December 2023,
        executed before Aulia Taufani, S.H., Notary in Jakarta, which received approval from the Minister of
        Law and Human Rights of the Republic of Indonesia under Decision No. AHU-
        0093902.AH.01.01.Year 2023 dated 8 December 2023 (“TIF Deed of Establishment”), as most
        recently amended through the Deed of Statement of Shareholders’ Resolution on the Amendment to
        the Articles of Association of PT Telkom Infrastruktur Indonesia No. 24 dated 23 July 2025, approved
        by the Minister of Law of the Republic of Indonesia under Decision No. AHU-0048508.AH.01.02 dated
        23 July 2025 regarding the Approval of the Amendment to the Articles of Association of PT Telkom
        Infrastruktur Indonesia (“TIF Articles of Association”).


        TIF is domiciled and has its head office in South Jakarta, at The Telkom Hub, Jl. Jendral Gatot Subroto
        Kav. 52, Kuningan Barat Village/Sub-district, Mampang Prapatan District, South Jakarta
        Administrative City, DKI Jakarta Province, 12710.

        TIF has the purposes and objectives as set out in Article 3 paragraph (1) of the TIF Articles of
        Association, namely to conduct business in the provision of telecommunication networks and
        services, informatics, and the optimization of its resources to deliver high-quality and competitive
        goods and/or services for profit, thereby enhancing the value of the company in accordance with the
        principles of a limited liability company.

        In accordance with Article 3 paragraph (2) of the TIF Articles of Association, to achieve these purposes
        and objectives, TIF may carry out the following main business activities:

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                                                                                                    provisions in Indonesian language version shall prevail.



        1.    Cable telecommunication activities;
        2.    Internet service provider;
        3.    Data communication system services;
        4.    Internet interconnection services / Network Access Point (NAP);
        5.    Other information technology and computer services;
        6.    Construction of telecommunication central offices;
        7.    Telecommunication installation;
        8.    Resale of telecommunication services;
        9.    Leasing and rental of machinery, equipment, and other tangible assets not otherwise classified;


        TIF CAPITAL STRUCTURE AND SHAREHOLDER COMPOSITION

        TIF’s current capital structure, based on the TIF Articles of Association, is as follows:

                                                                                  Nominal Value per                     Total Nominal Value
                    Information                       Total Shares
                                                                                     Share (Rp)                                 (Rp)
        Authorized Capital                             75.000.000                     100.000                            7.500.000.000.000
        Issued and Paid-Up                             19.240.001                     100.000                            1.924.000.100.000
        Capital

        TIF’s current shareholding structure, based on the TIF Articles of Association, is as follows:

                                                                                                   Nominal Value of
                    Shareholders                           Number of Shares
                                                                                                     Shares (Rp)
                                                                                                                                               %
         Company                                                19.240.000                    Rp1.924.000.000.000                        99,999%
         PT Multimedia Nusantara                                    1                             Rp100.000                               0,001%
         Total                                                  19.240.001                    Rp1.924.000.100.000                          100%


        MANAGEMENT AND SUPERVISION

        As set forth in the Deed of Statement of Resolutions Outside the GMS of TIF No. 02 dated 1 July
        2024, executed before Ashoya Ratam, S.H., M.Kn., Notary in Jakarta, which has been notified to the
        Minister of Law and Human Rights pursuant to the Ministry of Law and Human Rights of the Republic
        of Indonesia Letter No. AHU-AH.01.09-0221318 dated 3 July 2024 regarding the Receipt of
        Notification of Changes in Company Data of PT Telkom Infrastruktur Indonesia, the composition of
        the Board of Commissioners and Board of Directors of TIF is as follows:

        Board of Commissioners

        Commissioner                                                                                   : Honesti Basyir

        Board of Directors

        President Director                                                                             : I Ketut Budi Utama
        Director of Finance, Risk & Human Capital Management                                           : Setio Nuranto
        Director of Planning & Operations                                                              : Suharyoto




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                                                                                                    provisions in Indonesian language version shall prevail.




     III.        REASONS, EXPLANATION, AND BENEFITS OF CONDUCTING THE PROPOSED
                                          TRANSACTION

A. REASONS AND EXPLANATION OF THE PROPOSED TRANSACTION

     While facing the dynamics of the telecommunication industry, characterized by rapid digital
     transformation and high-capacity connectivity demands, the Company pursues a strategy to strengthen
     business fundamentals through four main pillars: Integrated B2C Services, B2B ICT Services, New
     Play, and Digital Infrastructure. The Spin-off of the Wholesale Fiber Connectivity Business and Assets
     constitutes a key component of the Digital Infrastructure pillar, aimed at increasing business focus,
     establish a sustainable and resilient business model in response to market changes, and maximize
     value unlock for the Telkom Group.

     The Proposed Transaction represents a strategic step aligned with global trends in the
     telecommunications industry, where major operators have established dedicated infrastructure entities
     to enhance transparency, efficiency, and long-term value creation. Global benchmarks show that
     leading companies such as Telstra (Australia), Telecom Italia (“TIM”) (Italy), and CETIN (Czech
     Republic) have successfully improved operational efficiency, strengthen valuations, and developed
     strategic partnerships through similar initiatives. International evidence further indicates that carving
     out fiber assets from an integrated telco can result in significant valuation uplift as reflected in the
     experiences of global operators such as Telenor, Telefónica, TIM, and KPN. These outcomes
     demonstrate how fiber carve-outs enable operators to unlock the intrinsic value of infrastructure assets,
     attract strategic investors, and support sustainable growth within the digital connectivity ecosystem.
     This transformation also enables them to focus more effectively on developing Wholesale Fiber
     Connectivity while strengthening competitiveness in the global market.

     For the Company, a similar initiative not only reinforces its position as a leading infrastructure provider
     in Indonesia but also delivers next-generation services that are more competitive, enhances customer
     experience, and accelerates nationwide equal distribution of digitalization.

B. BENEFITS OF THE PROPOSED TRANSACTION

      The Proposed Transaction is expected to provide the following benefits:
      1. For the Company:
         a. Strengthening the Telkom Group’s positioning as the digital telco and infrastructure market
              leader in Indonesia;
         b. Improving the Company’s performance and long-term valuation as valuation of fiber assets
              tend to trade at premium valuation multiples over traditional telco businesses;
         c. Improving the Company’s governance, disclosure of data, and transparency on TIF’s
              performance;
         d. Optimizing assets and operational efficiency by establishing a more sustainable cost structure
              and enhancing product competitiveness through external monetization initiatives (e.g. new
              product development), and greater focus on core network operations (e.g. business process
              improvement, capital expenditure improvement);
         e. Sustaining expansion, innovation through strategic partnership opportunities, and deepening
              broadband penetration in Indonesia by leveraging TIF’s focused capital structure and
              partnerships with global infrastructure and technology players to accelerate fiber rollout,
              enhance capabilities, and strengthen national’s connectivity ecosystem.

       2. For Customers:
          a. Enhancing customer experience, with faster ordering processes, reliable services, and
              maintained and transparent SLAs;
          b. Increasing value proposition through a more efficient and competitive business model;
          c. Expanding inclusive digital access, enabling more equitable, reliable, and effective services.




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                                                                                                         provisions in Indonesian language version shall prevail.




             3. For the Government:
                a. Potentially enhancing the Company’s valuation which directly impacts the State shareholder
                     (Series A Dwiwarna shareholder and Danantara);
                b. Accelerating national digitalization by promoting equitable access to Information and
                     Communication Technology for economic growth;
                c. Driving the Company’s growth, potentially increasing state revenues from dividends, non-tax
                     state revenues (PNBP), and taxes.

             4. For the Industry:
                a. Consolidating fiber telecommunication infrastructure for shared use with other industry
                      players;
                b. Supporting the improvement of Indonesia’s telecommunications quality through the
                     development of a dedicated fiber infrastructure platform that ensures higher service standards
                     and broader network availability;
                c. Strengthening the attractiveness and competitiveness of the national telecommunications
                     industry by promoting infrastructure-based collaboration, encouraging investment
                     participation, and enabling fair and open access.

       IV.         EXPLANATION, CONSIDERATION, AND REASONING BEHIND TRANSACTION WITH
                                            AFFILIATED PARTY


A.   NATURE OF THE AFFILIATE RELATIONSHIP

     TIF is a Controlled Subsidiary of the Company, with the Company’s shareholding in TIF as of the date of
     this Spin-Off Plan and Information Disclosure amounting to 99.99% (ninety-nine point ninety-nine percent)
     of the total issued and paid-up capital of TIF.

B.   EXPLANATION, CONSIDERATIONS, AND REASONS FOR CONDUCTING THE AFFILIATED
     TRANSACTION COMPARED TO A SIMILAR TRANSACTION NOT CONDUCTED WITH AFFILIATED
     PARTY

     The Proposed Transaction is conducted with an affiliated party taking into account that TIF is a Controlled
     Subsidiary directly owned and controlled by the Company and will continue to be owned and controlled by
     the Company after completion of the Proposed Transaction. This Proposed Transaction is expected to
     provide mutual benefits in strengthening market penetration efforts and improving services to customers.
     Furthermore, in conducting its business activities, the Company and TIF share aligned business visions,
     so the Proposed Transaction is expected to have a positive impact on the Wholesale Fiber Connectivity
     business, TIF, and the Company. Conversely, if the Spin-off were conducted with a non-affiliated party, it
     could result in the Company losing control and management over the spun-off Wholesale Fiber
     Connectivity Business and Assets, as well as failing to realize the expected synergy between the Company
     and the non-affiliated entity.

                                           V.        SUMMARY OF FINANCIAL STATEMENTS

A.   COMPANY

     The table below presents the balance sheet and income statement of the Company, summarized from the
     Company’s audited financial statements for the years ended 31 December 2022, 31 December 2023, and
     31 December 2024, audited by Purwantono, Sungkoro & Surja Public Accounting Firm (a member firm of
     Ernst & Young Global Limited).




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                                                                                                    provisions in Indonesian language version shall prevail.



Company Financial Position
                                                                                                                   in billions of Rupiah
                                                                                       31 December
                                                                               2022                              2023                    2024
      CURRENT ASSETS                                                     55.057                              55.613                  63.080
      NON-CURRENT ASSETS                                                220.135                             231.429                 236.595
  TOTAL ASSETS                                                          275.192                             287.042                 299.675
    LONG TERM LIABILITIES                                                 70.388                              71.568                  76.767
    SHORT TERM
  LIABILITIES                                                            55.542                              58.912                  60.418
  TOTAL LIABILITIES                                                     125.930                             130.480                 137.185
  TOTAL EQUITY                                                          149.262                             156.562                 162.490
  TOTAL LIABILITIES &
  EQUITY                                                                275.192                             287.042                 299.675


Company Profit and Loss Statement
                                                                                                   in billions of Rupiah
                                                                                       31 December
                                                                                  2022         2023               2024
  REVENUE
  Telephone Revenue                                                             13.588                     9.093                      6.739
  Interconnection Revenue                                                        8.472                     9.067                      9.187
  Data, Internet, and Information
  Technology Services Revenue                                                   86.410                    90.820                    94.338
  Network Revenue                                                                2.378                     2.482                     3.179
  IndiHome Revenue                                                              28.020                    28.785                    26.262
  Other Services                                                                 5.834                     6.183                     7.233
  Revenue from Lessor Transactions                                               2.604                     2.786                     3.029
  Total Revenue                                                                147.306                  149.216                   149.967

  COST AND EXPENSES
  Operating, Maintenance, and                                                (38.184)                  (39.718)                   (41.202)
  Telecommunication Service
  Expenses
  Depreciation and Amortization                                              (33.255)                  (32.663)
  Expenses                                                                                                                        (32.643)
  Employee Expenses                                                          (14.907)                  (15.927)                   (16.807)
  Interconnection Expenses                                                    (5.440)                   (6.363)                    (6.880)
  General and Administrative                                                  (5.854)                   (6.099)
  Expenses                                                                                                                          (6.225)
  Marketing Expenses                                                           (3.929)                   (3.530)                    (3.824)
  Unrealized Losses from Changes in                                            (6.438)                     (748)                      (188)
   Fair Value of Investments
  Other Income – Net                                                                 26                       252                        281
  Foreign Exchange Gain (Loss) – Net                                                256                       (36)                       136




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                                                                                                         provisions in Indonesian language version shall prevail.



                                                                                                31 December
                                                                                  2022                  2023                               2024
       OPERATING PROFIT                                                          39.581                44.384                             42.991

       Financing Income                                                              878                        1.061                       1.367
       Financing Costs                                                           (4.033)                      (4.652)                     (5.208)
       Share of Profit (Loss) of Long-Term
       Investments in Associates                                                      (87)                            1                            3


       PROFIT BEFORE INCOME TAX                                                  36.339                       40.794                      39.153

       (EXPENSES) / BENEFIT OF
       INCOME TAX
       Current                                                                   (9.259)                      (8.796)                     (7.635)
       Deferred                                                                      600                          210                       (775)
       Total                                                                     (8.659)                      (8.586)                     (8.410)

       CURRENT YEAR PROFIT                                                       27.680                       32.208                      30.743

       OTHER COMPREHENSIVE
       INCOME
       Actuarial Profit (Loss) on Defined
       Benefit Plans – Net                                                          1.464                     (1.389)                          635
       Other Comprehensive Income
       (Loss) – Net                                                                   303                         (65)                         260

       TOTAL COMPREHENSIVE
       INCOME FOR CURRENT PERIOD                                                 29.447                       30.754                      31.638

       Profit for the year attributable to:
       Owners of the Parent Entity                                               20.753                       24.560                      23.649
       Non-controlling Interests                                                  6.927                        7.648                       7.094
       TOTAL                                                                     27.680                       32.208                      30.743

       Total Comprehensive Income for
       the Year Attributable to:
       Owners of the Parent Entity                                               22.468                       23.083                      24.434
       Non-controlling Interests                                                  6.979                        7.671                       7.204
       TOTAL                                                                     29.447                       30.754                      31.638

       BASIC EARNINGS PER SHARE
       (full amount)
       Net Profit per Share                                                     209,49                      247,92                       238,73
       Net Profit per ADS (100 Series B                                      20.949,46                   24.792,50                    23.872,88
       Shares per ADS)


B.   TIF
     The table below presents the balance sheet and income statement of TIF, summarized from TIF’s audited
     financial statement for the year ended 31 December 2023 and 31 December 2024*, audited by
     Purwantono, Sungkoro & Surja Public Accounting Firm (a member firm of Ernst & Young Global Limited):




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                                                                                                    provisions in Indonesian language version shall prevail.



TIF Financial Position
                                                                                                                   in billions of Rupiah
                                                                                        31 December
                                                                               2022                         2023                      2024
                                                                                                      (Unaudited)                 (Audited)
      CURRENT ASSETS                                                                -                             0,01             3.040,74
      NON-CURRENT ASSETS                                                            -                                -                 6,97
  TOTAL ASSETS                                                                      -                                   -          3.047,71
    LONG TERM LIABILITIES                                                           -                                   -             967,76
    SHORT TERM
  LIABILITIES                                                                       -                                -                    -
  TOTAL LIABILITIES                                                                 -                                -               967,76
  TOTAL EQUITY                                                                      -                             0,01             2.079,95
  TOTAL LIABILITIES &
  EQUITY                                                                            -                             0,01             3.047,71
                                                                                    -                             0,01             3.047,71

TIF Profit and Loss Statement
                                                                                                                   in billions of Rupiah
                                                                                            31 December
                                                                                  2022               2023                          2024
                                                                                                (naudited)                     (Audited)
  REVENUE
  Revenue                                                                               -                          -             1.821,67
  Total Revenue                                                                         -                          -             1.821,67

  COST AND EXPENSES
  Operating and Maintenance
  Expenses                                                                              -                          -           (1.249,46)
  Depreciation and Amortization
  Expenses                                                                              -                          -                (0,09)
  Employee Expenses                                                                     -                          -              (382,94)
  Service Expenses                                                                      -                          -                     -
  Marketing Expenses                                                                    -                          -                     -
  Interconnection Expenses                                                              -                          -                     -
  General and Administrative
  Expenses                                                                              -                          -                (20,37)
  Loss on Disposal of Fixed Assets                                                      -                          -                      -
  Gain on Sale and Leaseback of
  Towers                                                                                -                          -                         -
  Unrealized Gains from Changes in
  Investment Value                                                                      -                          -                    -
  Foreign Exchange Gain (Loss) – Net                                                    -                          -                    -
  Other Expenses – Net                                                                  -                          -                    -
  Total Expenses and Charges                                                            -                          -           (1.652,86)
  Financing Income                                                                      -                          -                43,50
  Financing Costs                                                                       -                          -                    -
  Net Financing Income                                                                  -                          -                43,50

  Share of Loss of Associates




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                                                                                                          provisions in Indonesian language version shall prevail.



                                                                                                 31 December
                                                                                     2022                 2023                             2024
                                                                                                    (Unaudited)                        (Audited)
        PROFIT/(LOSS) BEFORE
        INCOME TAX                                                                          -                           -                  212,29

        (EXPENSES) / BENEFIT OF
        INCOME TAX
        Current                                                                             -                           -                  (56,48)
        Deferred                                                                            -                           -                     0,14
        Total                                                                               -                           -                  (56,34)

        CURRENT YEAR PROFIT/(LOSS)                                                          -                           -                  155.95

        OTHER COMPREHENSIVE
        INCOME
        Changes in Pension Plan Values                                                      -                           -                            -
        Changes in Fair Value of Equity
        Investments                                                                         -                           -                            -
        Share of Comprehensive Income of
        Associates                                                                          -                           -                            -
        Other Comprehensive Income
        (Loss) – Net                                                                        -                           -                            -

        TOTAL COMPREHENSIVE
        PROFIT/(LOSS) FOR THE
        PERIOD                                                                              -                           -                            -

        Profit for the year attributable to:
        Owners of the Parent Entity                                                         -                           -                            -
        Non-controlling Interests                                                           -                           -                            -
        TOTAL                                                                               -                           -                            -

        Total Comprehensive Income for
        the Year Attributable to:
        Owners of the Parent Entity                                                         -                           -                            -
        Non-controlling Interests                                                           -                           -                            -
        TOTAL                                                                               -                           -                            -

*As TIF was established on 8 December 2023, the Financial Statement does not cover the past three fiscal
years.

VI.       TRANSFER OF THE COMPANY’S ASSETS AND LIABILITIES RELATED TO THE SPIN-OFF OF
                 THE WHOLESALE FIBER CONNECTIVITY BUSINESS AND ASSETS TO TIF


A. INFORMATION REGARDING THE WHOLESALE FIBER CONNECTIVITY BUSINESS AND ASSETS
      The Company’s Wholesale Fiber Connectivity Business and Assets constitute a portion of business and
      assets which comprises the following products : Metro-Ethernet, wholesale SL WDM, wholesale Access
      Network, wholesale Global Link, and wholesale IP Transit products including certain customers related to
      the aforementioned products together with all associated assets and liabilities.

      The Spin-Off is carried out based on the agreed valuation of the Wholesale Fiber Connectivity Business
      and Assets, amounting to Rp35,787,258,000,000 (thirty-five trillion seven hundred eighty-seven billion two
      hundred fifty-eight million Rupiah). Accordingly, after the Spin-Off Effective Date, the Company’s
                                                     20
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                                                                                                                              Unofficial English translation
This unofficial English translation is provided for reference only. In the event of any inconsistency between, or if there is any discrepancy in interpreting,
                                                                                                    provisions in Indonesian language version shall prevail.



ownership in TIF will be increased to 99.9999997% (ninety-nine point nine nine nine nine nine nine seven
percent).

The table below presents the balance sheet and income statement of the Wholesale Fiber Connectivity
Business and Assets for the years ended 31 December 2022, 31 December 2023, and 31 December 2024.

Wholesale Fiber Connectivity Financial Position
                                                                                                                   in billions of Rupiah
                                                                                        31 December
                                                                               2022                              2023                    2024
      CURRENT ASSETS                                                                -                                   -                      -
      NON-CURRENT ASSETS                                                  46.843                              48.673                  48.850
  TOTAL ASSETS                                                            46.843                              48.673                  48.850
    SHORT TERM
  LIABILITIES                                                                  895                              1.790                   2.133
      LONG TERM LIABILITIES                                                 5.641                               9.070                 11.178
  TOTAL LIABILITIES                                                         6.536                             10.860                  13.311
  TOTAL EQUITY                                                            40.281                              37.813                  35.486
  TOTAL LIABILITIES &
  EQUITY                                                                  46.843                              48.673                  48.850

Wholesale Fiber Connectivity Profit and Loss Statement
                                                                                                   in billions of Rupiah
                                                                                       31 December
                                                                                  2022         2023               2024
  REVENUE
  Revenue                                                                        1,649                     1,770                      2,032
  Total Revenue                                                                  1,649                     1,770                      2,032

  COST AND EXPENSES
  Operating and Maintenance
  Expenses                                                                     (2,852)                   (2,916)                    (3,777)
  Depreciation and Amortization
  Expenses                                                                     (3,135)                   (3,562)                    (3,759)
  Employee Expenses                                                              (695)                     (827)                      (935)
  Marketing Expenses                                                              (64)                      (77)                       (93)
  General and Administrative
  Expenses                                                                        (79)                     (116)                      (137)
  Other Income – Net                                                                 -                         -                        (1)
  Financial Costs                                                                (250)                     (484)                      (693)
  LOSS BEFORE INCOME TAX                                                       (5,426)                   (6,212)                    (7,363)
  INCOME TAX
                                                                                  (186)                     (222)                     (245)
  (EXPENSES)/BENEFITS
  LOSS FOR THE YEAR                                                            (5,612)                   (6,434)                    (7,608)


 Wholesale Fiber Connectivity Profit and Loss Statement for the year 2022–2024 reflects the spin-off of a
 relatively limited portion of revenue to the value of assets spun-off to TIF.

 As a result of the business and asset spin-off, particularly in serving operations that remain under the
 Company, post-Effective Date, the collaboration between TIF and the Company will be governed through
 a business arrangement that includes a revenue-sharing mechanism for the utilization of the transferred
 business and assets.

                                                                          21
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                                                                                                                                 Unofficial English translation
   This unofficial English translation is provided for reference only. In the event of any inconsistency between, or if there is any discrepancy in interpreting,
                                                                                                       provisions in Indonesian language version shall prevail.




B. IMPACT OF THE TRANSFER OF THE COMPANY’S ASSETS AND LIABILITIES RELATED TO THE
   SPIN-OFF OF THE WHOLESALE FIBER CONNECTIVITY BUSINESS AND ASSETS ON THE
   COMPANY
   As a result of the Spin-off of the Company’s assets and liabilities related to the Wholesale Fiber
   Connectivity Business and Assets to TIF, the pro forma Consolidated Financial Statement of the Company
   as of 31 December 2024, before and after the Spin-off, are as follows:

                                                                                                 Adjustments
                   Description                              Before Spin-off                     Required in the                      After Spin-off
                                                                                                Spin-off Process
     Total Assets                                    299.675                                -                                  299.675

     Total Liabilities                               137.185                                -                                  137.185

     Total Equity                                    162.490                                -                                  162.490

     Total Liabilities and Equity                    299.675                                -                                  299.675

   *in billions of Rupiah

   The following are the pro forma Income Statements of the Company before and after the Spin-off:

                                                                                                 Adjustments
                   Description                             Before Spin-off                      Required in the                     After Spin-off
                                                                                                Spin-off Process
     Business Profit                                 42.991                                -                                  42.991

     Profit Before Tax                               39.153                                -                                  39.153

     Income Tax                                      (8.410)                               -                                  (8.410)

     Net Profit After Tax                            30.743                                -                                  30.743

     Other               Comprehensive               895                                   -                                  895
     Income
     Total   Profit    and 31.638                                                          -                                  31.638
     Comprehensive Income
   *in billions of Rupiah

C. IMPACT OF THE TRANSFER OF THE COMPANY’S ASSETS AND LIABILITIES RELATED TO THE
   SPIN-OFF OF THE WHOLESALE FIBER CONNECTIVITY BUSINESS AND ASSETS ON TIF

   In addition, the Spin-off of the Company’s assets and liabilities related to the Wholesale Fiber Connectivity
   Business and Assets to TIF impacts TIF’s financial statements as of 31 December 2024, shown in the pro
   forma Financial Statements before and after the Spin-Off as follows:




                                                                             22
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                                                                                                                                  Unofficial English translation
    This unofficial English translation is provided for reference only. In the event of any inconsistency between, or if there is any discrepancy in interpreting,
                                                                                                        provisions in Indonesian language version shall prevail.



                                                                                                  Adjustments
                    Description                              Before Spin-off                     Required in the                      After Spin-off
                                                                                                 Spin-off Process
      Total Assets                                    3.048                                  48.850                             51.898

      Total Liabilities                               968                                    13.311                             14.279

      Total Equity                                    2.080                                  35.539                             37.619

      Total Liabilities and Equity                    3.048                                  48.850                             51.898

    *in billions of Rupiah

    The certainty of the assets and liabilities of the Wholesale Fiber Connectivity Business and Assets to be
    spun off to TIF will be further governed in the Deed of Spin-Off. Furthermore, in connection with the
    implementation of the Spin-off, the Company will undertake actions deemed necessary to complete the
    transfer of the spun-off assets and liabilities, as well as the capital contribution to TIF, in compliance with
    the applicable laws and regulations.

    The pro forma composition of TIF’s shareholding following the increase in the Company’s ownership is as
    follows:

    A. Before the Spin-Off Plan
                                                                                                       Nominal Value of
                        Shareholders                           Number of Shares
                                                                                                           Shares
                                                                                                                                                   %
             Company                                                19.240.000                    Rp1.924.000.000.000                        99,999%
             PT Multimedia Nusantara                                    1                             Rp100.000                               0,001%
             Total                                                  19.240.001                    Rp1.924.000.100.000                          100%


    B. After the Spin-Off Plan
                                                                                                     Nominal Value of
                    Shareholders                         Number of Shares                                                                          %
                                                                                                         Shares
             Perseroan                                        377.112.580                       Rp37.711.258.000.000                      99,9999997
                                                                                                                                               %
             PT Multimedia                                             1                                 Rp100.000                        0,0000003%
             Nusantara
             Total                                            377.112.581                      Rp37.711.258.100.000                            100%

                                                      VII.        PLAN FOR EMPLOYEES

The Spin-off of the Wholesale Fiber Connectivity Business and Assets to TIF will be carried out with due regard
to the rights, obligations, and employment status of the Company’s employees engaged in the Wholesale Fiber
Connectivity Business and Assets, in accordance with the laws and regulations applicable in Indonesia, the
Company’s internal policies, and the Talent Mobility Agreement dated 21 June 2024, executed by the Company
and TIF. This agreement governs the movement of employees between the Company and TIF in relation to
staffing for the Wholesale Fiber Connectivity Business and Assets in accordance with TIF’s requirements, as
well as the arrangements concerning the rights and obligations of the Company’s and TIF’s employees with
respect to the assignment of such employees.

The announcement regarding the implementation of the Spin-Off has been delivered in writing to all employees
of the Company on 21 October 2025.

                                                                              23
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                                                                                                                                  Unofficial English translation
    This unofficial English translation is provided for reference only. In the event of any inconsistency between, or if there is any discrepancy in interpreting,
                                                                                                        provisions in Indonesian language version shall prevail.



                VIII.       SETTLEMENT OF RIGHTS AND OBLIGATIONS TOWARDS CREDITORS

In accordance with the laws and regulations applicable in Indonesia, the Company has announced the
Summary of the Spin-off Plan and Information Disclosure in the Harian Terbit newspaper on 21 October 2025,
which date does not exceed the 30 (thirty) day requirement prior to the notice of the Company’s GMS, pursuant
to Article 127 paragraph (2) of the Company Law.

If, within a maximum period of 14 (fourteen) days following the newspaper announcement (the “Creditor
Objection Period”), no creditor of the Company raises any objection or dissent to the Spin-Off plan, then in
accordance with Article 127 paragraph (5) of the Company Law, the creditors shall be deemed to have accepted
and approved the Spin-off.

If there are creditors who do not approve the Spin-off plan, the Company will prepare for or conduct further
negotiations (where feasible) in compliance with applicable laws and regulations.

Should the creditors, after such negotiations, still decide not to approve the Spin-off plan and choose to withdraw
their loans (rights) and/or demand repayment (obligations) of receivables, the Company shall handle and
address such matters accordingly.

                                               IX.         NOTIFICATION TO CUSTOMERS


In accordance with the laws and regulations applicable in Indonesia, all assets and liabilities related to the
Wholesale Fiber Connectivity Business and Assets, including agreements or contracts with third parties entered
into by the Company in connection with the Wholesale Fiber Connectivity Business and Assets, shall be
transferred by the operation of law to TIF upon the Spin-off becoming effective. This also includes contracts
with the transferred Wholesale Fiber Connectivity customers.

Accordingly, as of the Spin-off Effective Date, TIF will become the owner of the more integrated Wholesale
Fiber Connectivity Business and Assets, the contracting party with the transferred Wholesale Fiber Connectivity
customers, and the controller of the personal data of the transferred Wholesale Fiber Connectivity customers.
This customer notification is also made to comply with the provisions of Article 48 paragraph (1) of Law No. 27
of 2022 on Personal Data Protection.

During the integration process, customers may continue to use Wholesale Fiber Connectivity products without
changing their configuration or system. It is assured that there will be no immediate impact on Wholesale Fiber
Connectivity products, which will continue to operate without connection disruption and without any additional
costs in connection with the Spin-off.

                              X.       SETTLEMENT OF MINORITY SHAREHOLDERS RIGHTS



If there are shareholders who do not approve the Spin-off plan, such matters will be resolved in accordance
with the applicable Company Law.

Pursuant to Article 126 paragraph (2) of the Company Law, shareholders who dissent from the GMS resolution
regarding the Spin-Off may exercise their rights as set out in Article 62 of the Company Law. In the event of a
Share Buyback, it will be conducted in accordance with Article 37 of the Company Law and OJK Regulation
No. 29 of 2023 concerning Share Buybacks Issued by Public Companies.

Further information regarding this matter is available on the Company’s website: www.telkom.co.id starting from
the date of the Summary of the GMS Minutes.

                                                                              24
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                                                                                                                                  Unofficial English translation
    This unofficial English translation is provided for reference only. In the event of any inconsistency between, or if there is any discrepancy in interpreting,
                                                                                                        provisions in Indonesian language version shall prevail.




            XI.         GENERAL MEETING OF SHAREHOLDERS (SPIN-OFF APPROVAL AGENDA)

The GMS to approve the Spin-Off plan will be held on 12 December 2025 as one of the agenda items.
Shareholders entitled to attend the GMS are those registered in the Company’s Shareholders Register and/or
holders of sub-accounts of securities at the close of trading on the Stock Exchange on 19 November 2025, or
their legally authorized proxies.

Quorum and GMS Resolutions
Pursuant to Article 25 paragraph (6) of the Company’s Articles of Association, the Spin-off may only be carried
out based on a GMS resolution, provided that the GMS is attended by the Series A Dwiwarna shareholder
(Government of the Republic of Indonesia) and other shareholders and/or their legally authorized proxies,
collectively representing at least ¾ (three-fourths) of the total issued shares with valid voting rights, and
approved by the Series A Dwiwarna shareholder and the other shareholders and/or their proxies, collectively
representing at least ¾ (three-fourths) of the total shares with voting rights present at the GMS.

Second Meeting
In the event that the attendance quorum as described above is not met, a second GMS shall be convened and
shall be deemed valid if attended by the Series A Dwiwarna shareholder and other shareholders and/or their
legally authorized proxies, collectively representing at least 2/3 (two-thirds) of the total issued shares with valid
voting rights, and the resolution must be approved by the Series A Dwiwarna shareholder and the other
shareholders and/or their proxies, collectively representing more than ¾ (three-fourths) of the total shares with
voting rights present at the second GMS.

Third Meeting
If the quorum at the second GMS is not met, a third GMS may be convened, provided that the third GMS is
valid and entitled to make decisions if attended by the Series A Dwiwarna shareholder and other shareholders
and/or their legally authorized proxies, collectively meeting the quorum and decision-making requirements
established by the OJK upon the Company’s request.

                              XII.        ESTIMATED SCHEDULE RELATED TO THE SPIN-OFF


                                       Activity                                                                               Date
 Notification of GMS to OJK                                                                                          14 October 2025
 Announcement of the Spin-off Plan and Information Disclosure                                   :                    21 October 2025
 in Newspaper
 Announcement of the Spin-off Plan to Company Employees                                         :                   21 October 2025
 Submission Deadline for Creditor Objections                                                    :                   4 November 2025
 Announcement of GMS                                                                            :                   21 October 2025
 Notice of GMS                                                                                  :                  20 November 2025
 GMS                                                                                            :                 12 December 2025
 Announcement of GMS Result                                                                     :                 16 December 2025
 Signing of the Deed of Spin-off                                                                :                 18 Desember 2025

                                             XIII.       LEGAL IMPACT OF THE SPIN-OFF

The Company conducts the Spin-off of the Wholesale Fiber Connectivity Business and Assets in accordance
with Article 135 paragraph (1) letter (b) of the Company Law by transferring the Wholesale Fiber Connectivity
Business and Assets to TIF, and TIF will accept such spin-off, after which TIF will issue new shares in the name
of the Company.


                                                                              25
Page 26
                                                                                                                                   Unofficial English translation
     This unofficial English translation is provided for reference only. In the event of any inconsistency between, or if there is any discrepancy in interpreting,
                                                                                                         provisions in Indonesian language version shall prevail.



Accordingly, from the Spin-off Effective Date:

1.        Operations, business, activities, and commercial undertakings related to the Wholesale Fiber
          Connectivity Business and Assets shall be transferred by the operation of law to, and shall be
          conducted by, TIF for the account, risk, and responsibility of TIF as the transferee of the Wholesale
          Fiber Connectivity Business and Assets as a result of the Spin-Off.

2.        The assets transferred, which are part of the Wholesale Fiber Connectivity Business and Assets, shall
          automatically be transferred by the operation of law to TIF.

3.        Legal obligations and liabilities of Telkom to any party, which are included in the Wholesale Fiber
          Connectivity Business and Assets, shall be transferred by the operation of law to TIF, including but not
          limited to obligations to the Government of the Republic of Indonesia (both central and regional),
          creditors or other financing institutions, shareholders, employees, and other parties.

4.        The handling or resolution of any matter that may arise after the Spin-Off Effective Date in relation to
          the Wholesale Fiber Connectivity Business and Assets (including all reasonable costs incurred in
          addressing such matters) shall be conducted in accordance with the terms of the Conditional Spin-Off
          Agreement.

        XIV.        STATEMENT OF THE BOARD OF DIRECTORS AND BOARD OF COMMISSIONERS

The Board of Directors and Board of Commissioners of the Company hereby state that the Proposed
Transaction constitutes a Material Transaction and an Affiliated Transaction. However, the Proposed
Transaction does not involve any conflicts of interest as referred to in POJK 42/2020.

The Board of Directors and Board of Commissioners of the Company, both individually and collectively, are
responsible for the completeness and accuracy of all information or material facts contained in this Spin-off
Plan and Information Disclosure, and affirm that the information presented is true and that no material facts
have been omitted that could render this information misleading.

                                                   XV.         ADDITIONAL INFORMATION

This Spin-Off Plan and Information Disclosure is prepared for the benefit of the Company’s shareholders,
employees, the public, and other relevant parties, and may be obtained at the Company’s office located at
Telkom Landmark Tower, 51st Floor, Jl. Jendral Gatot Subroto Kav. 52, South Jakarta, starting from the date
of the announcement of the Summary of the Spin-Off Plan and Information Disclosure in the newspaper until
the date of the Company’s GMS convened to approval of the Spin-Off Plan and Information Disclosure.

Any questions regarding this Spin-off Plan and Information Disclosure should be submitted in writing to the
Company addressed to:
                                            Investor Relation
                 Perusahaan Perseroan (Persero) PT Telekomunikasi Indonesia Tbk
           Telkom Landmark Tower, 51st Floor, Jl. Jendral Gatot Subroto Kav. 52, South Jakarta
                                       Email : investor@telkom.co.id

This Spin-off Plan and Information Disclosure is hereby prepared to comply with the applicable regulations.

                                                           Bandung, 21 October 2025

            Perusahaan Perseroan (Persero)                                                     PT Telkom Infrastruktur Indonesia
            PT Telekomunikasi Indonesia Tbk                                                           Board of Directors
                   Board of Directors                                                                         ***
                          ***
                                                                                                                       ***
                                    ***
                                                                               26

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Pages26
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linked person Dian Siswarini p.13
linked person Seno Soemadji p.13
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linked person Honesti Basyir p.13 ×2
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possible person Gatot Subroto p.1 ×4
possible org Otoritas Jasa Keuangan p.4
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unresolved org PT TELKOM INFRASTRUKTUR INDONESIA PERUSAHAAN PERSEROAN (PERSERO) p.1
unresolved org Financial Services Authority p.1 ×5
unresolved org Indonesia Stock Exchange p.3
unresolved org PT Kustodian Sentral Efek Indonesia p.3
unresolved org Young Global Limited p.3 ×4
unresolved org Minister of Law p.3 ×5
unresolved org Minister of Law and Human Rights p.3 ×4
unresolved org Minister of Finance Regulation p.4 ×3
unresolved org PT Multimedia Nusantara p.7 ×3
unresolved org PT Multimedia Nusantara’s p.8
unresolved person Imas Fatimah · Notaris p.9
unresolved org Minister of Justice p.9
unresolved person Ashoya Ratam · Notaris p.9 ×5
unresolved org Ministry of Law p.9
unresolved org Ministry of Law and Human Rights p.12 ×2
unresolved org PT Datindo Entrycom p.12
unresolved person Aulia Taufani · Notaris p.13
unresolved — Planning & Operations p.14
unresolved org PT Multimedia p.23
unresolved org Government of the Republic of Indonesia p.25 ×2

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