**Exhibit 4.30**

**AGREEMENT #750-05-23**
|    The  City of Moscow |   | Date: January 01, 2006 |
|----------------------------------|--------|-----------------------------|

 

This Agreement isentered into by and between Rostelecom, Open Joint-Stock Company forLong-Distance and International Telecommunications, hereinafter, “Rostelecom”,represented by OAO Rostelecom General Director D.Ye. Yerokhin, authorized toact by Charter, on the one part, and “Southern Telecommunications Company”,hereinafter referred to as the “Operator”, represented by General Director G.ARomsky, authorized to act by Charter, on the other part hereinaftercollectively referred to as the “Parties”, as follows:

Taking into account that

а)Rostelecom has a license for long-distance and internationaltelecommunications, the Operator has a license for local and intrazonalcommunication;

b) The Parties signed theAgreement on network connection dated August 01, 2003 No. 1,

The Parties agreed asfollows:

**1.****                 ****Terms and Definitions**

In this Agreement the following terms and definitionshave the following meanings if not otherwise indicated by this Agreement:

1.1.                    “Agreement” means the Agreement including allAppendices, Revisions, Addenda and Additional Agreements.

1.2.                    “Operator’s АВС Zone” meansABC zone located on the territory covered by the license of the Operator andABC zone, which relative non-geographic DEF numeration codes applied to and onwhich Rostelecom Service is rendered to the User.

1.3.                    “License of Rostelecom” means the license forprovision of long-distance and international Telecommunication Services No. 29777dated 11.12.2003.

1.4.                    “Accrued income” means payments to the Operatorby the Users for the Services rendered in the corresponding month. Accruedincome does not include income from the Telecommunication Services, rendered tothe Users with the help of pay telephones, and on Operator’s call offices.

1.5.                    “Associated Operator” means a telecommunicationoperator, which electric communication network is connected to the Operator’snetwork on a local or an zone level, excluding those communication operators,which signed Agreements with Rostelecom similar to this Agreement.

1.6.                    “Users” are the persons, including thesubscribers, ordering and/or using the Services via the Operator.

1.7.                     “Revenue earned” means  the income actually received by the Operatorfrom the Users in the corresponding month on account of payment for theTelecommunication Services. Earned Income does not include the income from theTelecommunication Services, rendered to the Users with the help of paytelephones, and on Operator’s call offices.

1.8.                    “Billing period” means the calendar monthstarting immediately after the month when Telecommunication Services wererendered to Users.

1.9.                    “Tariff” means the Service unit cost charged tothe User.

1.10.              “Long-Distance telecommunications” means theTelecommunication Services between Operator’s ABC zone Users and otherАВС / DEF zones Users (including Users of the Operator’sother ABC zones).

1.11.              “International telecommunications” means  the services of telephone connection betweenthe Users of the Operator’s ABC zone and the Users located on the territory ofanother country.

1.12.              “Telecommunication Services” means both “Long-DistanceTelecommunications” and “International Telecommunications”, rendered byRostelecom to Users on the basis of the Public Offer, given in Appendix 1.

**2.****                 ****Subject Matter of the Agreement**

----

2.1.                    Rostelecom entrusts the Operator and theOperator shall for renumeration to perform on behalf and at the expence ofRostelecom the following legal and real effect activities, foreseen in clauses1, 4 and 9 of Appendix 2 to this Agreement.

2.2.                    The Operator shall render refundable servicesto Rostelecom enumerated in clauses 2, 3, 5, 6, 7 and 8 of Appendix 2 to thisAgreement.

**3.****                         ****Rights and Obligations of theParties**

3.1.                    Rostelecom undertakes the followingobligations:

### 3.1.1.                              In accordance with thestatute-established procedure, to determine the Tariffs for theTelecommunication Services, and to inform the Operator about them. In case ofchange of the fixed Tariffs, to inform the Operator about the like changes inwritten form, no later than within 30 (thirty) days before the date ofintroduction of the new Tariffs.

### 3.1.2.                              To pay the Operator forthe Services foreseen in clause 2 of this Agreement rendered by the Operator toRostelecom under this Agreement.

### 3.1.3.                              To issue the Operator a Powerof Attorney for recovery through legal proceedings of debts of the Users forthe Telecommunication Services. If necessary Rostelecom should also issue theOperator a Power of Attorney to execute other obligations foreseen by thisAgreement.

3.2.                    Rostelecom has a right:

### 3.2.1.                              In accordance with Section 4and Attachment No 7 to this Agreement to demand from the Operator transfer ofmoney resources payable to Rostelecom for Telecommunication Services basing onindications of the Operator’s accounting devices.

### 3.2.2.                              To control the accuracyof the fulfillment of the Agreement by the Operator on the grounds of theCheck-up Procedure in accordance with Appendix 8.

3.3.                    The Operator undertakes the followingobligations:

### 3.3.1.                              Signing aTelecommunication Services Agreement with the Users to show the corporate nameof Rostelecom rendering Long-Distance and International TelecommunicationServices. To bring to the notice of the Users the information about any changesof the Tariffs for the Telecommunication Services, as well as the  procedure of receiving and paying for theTelecommunication Services.

### 3.3.2.                              To keep book of theTelecommunication Services rendered the Users by Rostelecom with the use oftheir own communication gear.

### 3.3.3.                              To manage the billing (registrationand tariffication) of the Users’ outgoing long-distance and internationalcalls. By the Service tariffication, to apply the corresponding VAT rate toTariffs in accordance with the procedure indicated in Appendix 4 hereunder.

### 3.3.4.                              In the Billing period topresent (compose and provide) the bills on behalf of Rostelecom, for theServices rendered to the Users. Bills for the rendered services should bepresented to the Users before 12th day of billing period in accordance with thecurrent legislation together with notification that ta User should pay forTelecommunication services within 10 days from the moment of bill issuing. Thebills are issued to the Users on the basis of the indications of the Operator’scommunication gear. The bills for the Services rendered to the Users must bebased on the Tariffs set by Rostelecom, and taking into consideration theTariff change by Rostelecom within the context of one-time arrangements.

### 3.3.5.                              To receive on theiraccount amounts of payment from the Users for the Services.

### 3.3.6.                              To keep book on thepayment by the Users for the Telecommunication Services rendered by Rostelecomand on the indebtedness of the Users for the Telecommunication Services, todraw up documents for the correction and write-off of debts, specified inAppendix 9 hereto, to perform inventory of the indebtedness of the Users forthe Telecommunication Services in the order established by Appendix 9 hereto.

### 3.3.7.                              To  recover debts of the Users, arising inconnection with nonpayment for the Services rendered, including the performanceof claim and action proceedings against the Users connected with the paymentfor the Services rendered to the  Users.

### 3.3.8.                              To transfer monthly thepayments due to Rostelecom for the Services rendered by Rostelecom inaccordance with Section 4 hereof.

### 3.3.9.                              To draw up invoices andreports for the formation of the sales log for the Telecommunication Servicesrendered to the Users, in accordance with Appendix 4 hereto and Appendix No.7hereto.

2

----

### 3.3.10.                        Make out (issue and present)invoices for the Telecommunication Services, rendered to the Users, who arelegal entities and individual non-incorporated entrepreneurs

### 3.3.11.                        To provide the storing of thedocumentation, namely: bills, drawn up for the Users for the TelecommunicationServices, the Telecommunication Services Billing data, documents, proving theUsers’ payment for the Telecommunication Services according to the law and theOperator’s internal regulations on archiving terms of the documentation. Toprovide copies, certified by the Operator of the documents on demand ofRostelecom(if necessary billing data certified on paper) or other persons incases stipulated by the legislation within (three) 3 working days afterreception of the appropriate requirement.

### 3.3.12.                        To collect and present toRostelecom the information in the format of the established forms ofstatistical accounts, containing the data about the Services rendered to theUsers in accordance with the form and terms indicated in Appendix 6 hereto.

3.4.                    The Operator has the following rights:

### 3.4.1.                              To receive fromRostelecom the payment for the fulfillment of the obligations under thisAgreement in the amount and order established in Appendix 4 hereto.

### 3.4.2.                              To demand the fulfillmentby the Users of their obligations on Telecommunications payment.

### 3.4.3.                              To receive fromRostelecom the information and documentation required for the fulfillment ofthe obligations hereunder.

### 3.4.4.                              To suspend in accordancewith the established procedure the access to the Services for the Users failingto pay opportunely for the services in question.

3.5.                    The Parties undertake the followingobligations:

### 3.5.1.                              By the fulfillment of theconditions of the Agreement - to be guided by the current law of the RussianFederation.

### 3.5.2.                              To maintain theconfidential character of the conditions and provisions of the Agreement, aswell as any physical, technical, economic, financial and other informationconcerning each of the Parties and the subject of the Agreement (“Confidentialinformation”), and not to divulge the like information to third persons withoutthe consent of the other Party hereunder, excluding the cases when suchdivulgence is required  in accordancewith the law of the Russian Federation. Regardless of the aforesaid, each ofthe Parties hereto has the right to divulge the Confidential information totheir employees provided the recipient of the like information is instructed tomaintain the confidential character of the former. As concerns any divulgenceof the Confidential information, the Article is valid within (three) yearsfrom the expiry of the Agreement on any grounds.

### 3.5.3.                              To render the Usersinformation and reference services via the information office in accordancewith the current law.

### 3.5.4.                              The Parties shallsign  on the basis of which the Operatorwill sign agency contracts on behalf and at the expence of Rostelecom theAgreements between Rostelecom  andAssociated Operators subject to conditions similar to the conditions of thisAgreement.

### 3.5.5.                              During one calendar monthafter this Agreement enters in force to sign an agency agreement in accordanceto which the Operator shall sign on behalf and at the expence of Rostelecom theTelecommunication Services Agreements with legal entities and individuals.

**4.****                         ****Parties’ Settlement**

4.1.                    The mutual settlements between the Parties areperformed monthly on the basis of this Agreement, the Operator’s Report inaccordance with the form established in Appendix 3 hereto (“Operator’s Report”),the Acceptance Act for services rendered in accordance with the formestablished in Appendix 5 (hereinafter “Acceptance Act”), the Act of offsettingof claims (“Offset Act”) and the invoice for payment (“Invoice”). The amountsof payments hereunder payable by the Parties are estimated based on thefollowing:

### 4.1.1.                              The Operator is obligedto transfer to Rostelecom 100% (one hundred per cent) of the Revenue earned forthe telecommunications. The sums indicated are calculated on the basis of theOperator’s Report.

### 4.1.2.                              4.1.2. Rostelecom isobliged to transfer to the Operator the consideration for the services renderedto Rostelecom by the Operator in accordance with paragraph 2.1. and theconsideration for the performance by the Operator of the actions indicated inparas 2.2.and 2.3. of Section 2 hereof. The amount of payment, theprocedure of settlement of the accounts between the Parties for the servicesrendered by the Operator to Rostelecom, is negotiated in Appendix 2 to theAgreement. The sums indicated are calculated on the basis of the AcceptanceAct.

3

----

### 4.1.3.                              The Parties agree on thepossibility of the offsetting of mutual demands (claims) indicated inparagraphs 4.1.1. and 4.1.2. of the Agreement by means of signing of the OffsetAct. The transfer by the Operator to Rostelecom of the payments not liquidatedby the offset is performed on the basis of the bill presented by Rostelecom.

### 4.1.4.                              Regardless of theprovisions of paragraph 4.1.3., on account of the fulfillment of theobligations indicated in paragraph 4.1.1., the Operator is obliged to performmonthly not later than the 25th day of the Billing period the transfer of theminimal payment to Rostelecom in the amount of no less than 32% of the Accruedincome on the basis of the bill presented by Rostelecom, in accordance withparagraph 4.3. hereof.

4.2.                    The Operator sends the Operator’s report toRostelecom no later than the 7th day of the Billing month. Together withOperator’s Report the Operator directs to Rostelecom Acceptance Report andOffset Report. Copies of the Operator’s Report, Acceptance Act and invoicesshall be given to Rostelecom by a facsimile transmission with confirmationreport, while original documents shall be sent by registered mail with receiptacknowledged. The date of facsimile transmission shall be the effective date ofdocuments delivery.

4.3.                    Rostelecom considers the documentationpresented by the Operator and, in the absence of comments, approves theOperator’s report, the Acceptance Act and the Offset Act. Together with this,Rostelecom presents to the Operator the bill. If Rostelecom has objectionsagainst the documents submitted by the Operator, Rostelecom shall give writtennotice to the Operator of such objections within three (3) business daysafter receipt of documents by facsimile. Together with this, Rostelecomapproves the Operator’s Report, the Acceptance Act and the Offset Act with thecommentaries to them, and draws up the Invoice for the payments in the amountof the undisputed sum. Copies of the Invoice and the approved Operator’s Report,  Acceptance Act and Offset Act are sent to theOperator by a facsimile transmission, while the original documents shall besent by registered mail with receipt acknowledged.

4.4.                    To eliminate objections against the documentssubmitted by the Operator, the Parties shall, within 10 business days after thedate when Rostelecom gives written notice of such objections to the Operator,hold negotiations and shall reconcile / analyze their respective data. Based onthe results of such reconciliation, the Parties shall execute a Report ofreconciliation of mutual settlements (the “Reconciliation Report”) and, wherenecessary, shall adjust payments due for future Billing Periods. By signing theReconciliation Report between the Parties, Rostelecom shall acknowledgeapproval of the Operator’s Report.

4.5.                    Not limited by the provisions of paragraph4.1.3., the Parties agree upon the performance of the offsets of other mutualdemands (obligations) on the basis of the Offset Acts.

4.6.                    The date of charge-off of the money from theOperator’s account is considered the date of transfer by the Operator of thepayments hereunder.

4.7.                    All payments by the Users are to be charged tothe Operator’s accounts.

4.8.                    Quarterly and upon necessity Rostelecom and theOperator perform the inspection of mutual settlements. The ReconciliationReport of Mutual Settlements is drawn up by the penaltyed party in twocounterparts and signed by the authorized representatives of the Parties. TheParty receiving the Reconciliation Report of Mutual Settlements must sign theReconciliation Report of Mutual Settlements or present its objectionsconcerning the reliability of the information contained in it within the periodof twenty (20) days from the date of dispatch of the Reconciliation Report ofMutual Settlements.

4.9.                    The indebtedness of the Users for theTelecommunication Services rendered by Rostelecom  is the Receivables of Rostelecom. The orderof collection of such accounts receivable is established by Article 5 ofthe Agreement.

4.10.              All other questions concerning the settlementof accounts between the Parties not indicated in this Section 4 areregulated by Appendix 7 to the Agreement.

**5.****                         ****General Requirements to thePerformance of the Claiming and Action Proceedings**

5.1.                    The Operator performs the claiming and actionactivities with the Users in accordance with the current law of the RussianFederation, the Agreement and the inner regulations of the performance of theclaiming proceedings adopted by the Operator.

5.2.                    The Operator performs the claiming proceedingsas regards the claims asserted by the Users concerning the quality of theServices rendered. The Operator also asserts claims to the Users concerningnon-performance or unduly performance by the latter of their obligations on theConnection Services payments.

5.3.                    In the process of handling of the Users’ claimsuse should be made of the information and referential data of the database ofthe Operator.

5.4.                    The claiming actions on the recovery of theUsers’ debts are performed by the Operator independently for the sake ofRostelecom on the ground of the power of attorney issued by Rostelecom in accordancewith paragraph 3.1.3.

4

----

hereof.Irrespective of any inner regulations of the claiming proceedings adopted bythe Operator and contradicting the following: In case of nonpayment by the Userfor the Services rendered within the period of more than three months from themoment of the payment of the corresponding bill, the Operator has the right tosue the corresponding User.

5.5.                    For the performance of the claiming and actionproceedings the Operator receives from Rostelecom consideration established byAppendix 2 hereto.

5.6.                    The operator makes cancellation of the bill forTelecommunication Services in case its of acknowledgement in the judicial ordergroundlessness of the claims brought to the User or at written confirmationfrom behalf Rostelecom. At the same time the Operator shall send to the addressof Rostelecom the document of court decision, proving the inconsistency of drawnup bill.

**6.****                         ****The Tariffs for the Long-distanceand International Telecommunications**

6.1.                    The long-distance telecommunications Tariffsare determined and changed in accordance with the current law.

6.2.                    The international telecommunications Tariffsare determined by Rostelecom and can be changed at any time, at that,Rostelecom is obliged to inform the Operator about the like changes in advance,in the written form, no later than 30 calendar days before the introduction ofthe new international telecommunications Tariffs.

6.3.                    The notification of the Users about the changesof the long-distance and international telecommunications Tariffs is performedby the Operator, in accordance with the current law and the inner notificationprocedure adopted by the Operator.

6.4.                    In the notification of the Operator about theTariffs for the long-distance and international telecommunications Rostelecomshould mention the inclusion into (or exclusion from) the Tariff of the ratesand sums of indirect taxes collected from the Users.

6.5.                    When non-recurrent actions, directed ontemporary decrease/increase of the Telecommunication Services Tariffs for theUsers because of limited period of time, Rostelecom shall send the Operator awritten notification no later than 15 calendar days in advance if such actionsare conducted.

**7.****                         ****Responsibility of the Parties**

7.1.                    The Parties undertake the responsibility forthe non-performance or unduly performance of the obligations under theAgreement in accordance with the current law of the Russian Federation.

7.2.                     In case of violation by the Operator of theterms of fulfillment of their obligations for the transfer of payments due toRostelecom, Rostelecom has the right to claim from the Operator the penalty inthe amount of 1/300 of the refinancing rate of the Central Bank of the RussianFederation for every day of delay, of the sum payable by the Operator. TheOperator is obliged to pay to Rostelecom the penalty within the period of ten (10) bankingdays from the moment of the receipt of the corresponding payment demand.

7.3.                    In case of the presentation by the Operator ofunreliable data in the Report, provided that the amount payable calculated onthe basis of the unreliable Report data is smaller than the sum based on theamount of the actual Services rendered, Rostelecom has the right to charge tothe Operator the forfeit in the form of penalty. The amount of the forfeitconstitutes 1/300 of the refinancing rate of the Central Bank of the RussianFederation for every day starting from the day of presentation of unreliabledata when the discrepancy of the data was discovered, till the moment oftransfer by the Operator of the monies to be paid. The like forfeit in the formof the penalty is calculated on the basis of the disparity between the amountof payments calculated on the basis of the reliable data and the amount ofpayments calculated on the basis of the unreliable data. The penalty, as wellas the deficient payments to Rostelecom must be paid within the period of ten (10) bankingdays from the moment of the receipt of the corresponding payment demand.

7.4.                      In caseof provision or (or delayed provision)  of the report by the Operator, Rostelekom has the right to impose thepenalty on the Operator in the way of one thirties from the amount ofcalculated debt for the reporting month, calculated by Rostelecom on the basisof traffic amount sent from the network of the Operator to the network ofRostelecom, for each day starting from the date the information was to be sentuntill the date of actual sending of the information. This forfeit must be paidwithin the period of ten (10) banking days from the moment of the receiptof the corresponding payment demand.

7.5.                    In case of violation by Rostelecom of theirobligations for the remuneration of the services rendered by the Operator, theOperator has the right to demand from Rostelecom the payment of the forfeit inthe form of penalty, in the amount of 1/300 of the refinancing rate of theCentral Bank of the Russia Federation for every day of payment delinquency. TheRostelecom is obliged to pay to the Operator the penalty within the period often (10) banking days from the moment of the receipt of the correspondingpayment demand.

5

----

7.6.                    In case of untimely approval by Rostelecom ofthe Report, the Operator’s Report or the presented invoice, the Operator hasthe right to demand from Rostelecom the payment of the forfeit in the form ofpenalty, in the amount of 1/300 of the refinancing rate of the Central Bank ofthe Russian Federation for every day, starting from the day when such Report orReconciliation Report was to be approved, until the day when such Report orReconciliation Report was actually approved and delivered to the Operator, fromthe amount payable. This forfeit must be paid within the period of ten (10) bankingdays from the moment of the receipt of the corresponding payment demand.

7.7.                    In case of untimely submission by Rostelecom ofthe notifications indicted in paras 6.2. and 6.5. hereof, the Operator has theright to demand the forfeit in the form of fine, in the amount of one thousand(10,000) rubles for every fact of such violation.

7.8.                    If in the result of submission of  unreliable data in the Operator’s Report,improper invoicing by the Operator, improper formation of the sections of thesales log or purchase log, improper application by the Operator of the VAT ratein accordance with paragraph 3.3.3, untimely submission of documentation by theOperator to Rostelecom, in accordance with paragraph  3.3.11, additional tax obligations, as wellas fines and punitive sanctions for the violation of the tax and/oradministrative law will be imposed on the Operator, Rostelecom has the right todemand the stated sums from the Operator. This right of Rostelecom arises afterthe conclusion of the court appeal of the tax authorities and on the conditionthat the Operator is brought to participation in the proceedings or is informedabout all facts of the dispute. In any case, the amount of responsibility ofthe Operator must not exceed the amount of their consideration.

7.9.                    The forfeits indicated in paragraphs 7.3 and7.4 of this Agreement can be collected from the Operator by Rostelecom on thecondition of observance by the former of the terms established byparagraphs  4.2-4.4 hereof.

7.10.              All forfeits under the Agreement are charged inaddition to any amounts of losses the recovery of which can be demanded by theParty charging the corresponding forfeit upon the Party which has violated theconditions of the Agreement, in accordance with the Agreement and the currentlaw of the Russian Federation.

**8.****                         ****Force Majeure Circumstances**

8.1.                    The Parties are released from responsibilityfor non-fulfillment or improper fulfillment of their obligations on the Agreement, if they prove, that proper fulfillmentwas impossible due to force majeure, which means extreme, unforeseen andinevitable circumstances in given conditions.

8.2.                    The Party that has suffered the influence ofthe force majeure circumstances must notify the other Party within the period often (10) days about the character, type and the presumable duration of theforce majeure influence, as well as indicate the fulfillment of whichobligations under the Agreement it affects, and to produce evidence of theoccurrence of such circumstances. In case of lack of notification the Partyaffected by the force majeure influence cannot refer to the influence of theforce majeure circumstances at a later time as to the cause exempting them fromliability.

8.3.                    The occurrence of force majeure circumstancesextends the terms of the fulfillment by the Parties of the obligationshereunder proportionate to the duration of their influence. If the influence ofthe force majeure circumstances lasts longer than six months, the Parties areobliged, upon proposal of one of the Parties, to coordinate the further actionsand/or the possibility of denouncement of the Agreement.

**9.****                         ****Settlement of Disputes**

9.1.                    The Parties should attempt to settle anydispute under the Agreement by means of negotiations, and in the case ofimpossibility to reach a mutually acceptable decision within the period of 30days from the moment of appeal by the penaltyed Party to the other Party, eachof the Parties has the right to initiate the transfer of the like dispute forit to be considered by the arbitration tribunal in accordance with the RF Codeof Arbitration Procedure.

**10.****                  ****Notifications**

10.1.              Any notifications and other messages subject tothe transmission from one Party to the other must be transmitted in writtenform to the following addresses:

If the Operator is the addressee:

Russian Federation,

Physical address: 350000 Krasnodar, Karasunskaya st., 66

Telephone: (861) 251-0381

Fax: (861) 265-9030

Contact person: V.P. Moroz

6

----

E-mail: moroz@mail.stcompany.ru

If Rostelecom is the addressee:

Russian Federation,

Physical address: 344006,Rostov-on-Don, Pushkinskaya st., 152

Telephone:  (863) 2-666-444

Fax: (863) 264-0792

Contact person: A.N. Statsenko

E-mail: Statsenko@uf.rt.ru

10.2.              Each of the Parties can change their address bymeans of a written notification of the other Party, as indicated in thisparagraph.

**11.****                  ****Effective date of the Agreementand its validity term**

11.1.              This Agreement is valid from the moment of itssigning by the Parties.

11.2.              Rights and obligations of the Parties underthis Agreement commence in case the below mentioned conditions are observed:

### 11.2.1.                        Competentauthorities of Rostelecom take the decision to approve this deal in the orderprescribed by the law in force and/or by the constituent instruments ofRostelecom for considering the issues on conclusion agreements if there is aninterest in them.

### 11.2.2.                        Competentauthorities of the Operator take the decision to approve this deal in the orderprescribed by the law in force and/or by the constituent instruments of theOperator for considering the issues on conclusion agreements if there is aninterest in them.

11.3.              The Agreement is valid for the period of oneyear from the moment of its coming into effect. If neither Party announces terminationof this Agreement thirty (30) calendar days before its stated expiration, thisAgreement shall be automatically extended for each subsequent year. There shallnot be any limit to the number of periods for which this Agreement may beextended.

**12.****                  ****Miscellaneous**

12.1.              Any changes and addenda to the Agreement arevalid only when they are made in written form and signed by the representativesof the Parties, in this case they constitute an integral part of it.

12.2.              The procedure of termination hereof isdetermined by the current law of the Russian Federation.

12.3.              All appendices to the Agreement constitute anintegral part of it.

12.4.              Appendix List:

Appendix No 1 Form of Public Offer.

Appendix No. 2 Cost of services and amount ofagency fee of the Operator.

Appendix No 3 Operator’s Report on the Servicesrendered to the Users (for each branch of the Operator).

Appendix No. 4 Peculiarities of the interactionof Rostelecom and the Operator for the provision of the observance of the VATlaw.

Appendix No. 5 Acceptance act for servicesrendered.

Appendix No. 6 List of reporting forms.

Appendix No. 7 Settlement procedure.

Appendix No. 8 Check-up procedure.

Appendix No. 9 Regulations for handling ofreceivables and payables.

12.5.              Within 20 (twenty) days from the moment of theResolution of the government of the Russioan Federation specify ing newregulations for rendering of services of long-distance and internationalcommunication, the Parties are

7

----

obligedto make changes to the Appendix 1 in case of contradictions of public offer(Appendix 1)  and the regulations.

12.6.              The Agreement is drawn up in two (2) counterpartsin the Russian language, each of the counterparts having the equal legaleffect, one counterpart for each of the Parties.

**13.****                  ****Signatures of Parties**
| **OAO Rostelecom:**                                             |   | **ОАО Southern  Telecommunications Company:** |
|-----------------------------------------------------------------|--------|-----------------------------------------------------------------|
| ** **                                                      |   |                                                            |
|                                                            |   |                                                            |
| Legal address: 127047, Moscow, Delegatskaya st., 5              |   | Legal address: Krasnodar, Karasunskaya st., 66                  |
|                                                            |   |                                                            |
| Physical address: 344006, Rostov-on-Don,  Pushkinskaya st., 152 |   | Physical address: 350000 Krasnodar, Karasunskaya  st., 66       |
|                                                            |   |                                                            |
| Bank details:                                                   |   | Bank details:                                                   |
|                                                            |   |                                                            |
| Acc. 40702810652000101690                                       |   | Acc. 40702810330010120048                                       |
| with South-Western bank of RF SB, Rostov-on-Don                 |   | with Krasnodar OSB 8619, Krasnodar                              |
|                                                            |   |                                                            |
| Correspondent account:                                          |   | Correspondent account:                                          |
|                                                            |   |                                                            |
| BIC 046015602, TIN 7707049388,                                  |   | BIC 040349602, TIN 2308025192,                                  |
|                                                            |   |                                                            |
| OKONKh 52300,OKPO 01152551,                                     |   | OKPO 01151037, KPP 997750001                                    |
|                                                            |   |                                                            |
| KPP 774050001                                                   |   |                                                            |
|                                                            |   |                                                            |
|                                                            |   |                                                            |
| **General Director**                                            |   | **General Director**                                            |
|                                                            |   |                                                            |
| OAO Rostelecom                                                  |   | ОАО Southern Telecommunications  Company      |
|                                                            |   |                                                            |
|                                                            |   |                                                            |
| /signed/ D.Ye. Yerokhin                                         |   | /signed/ G.A. Romsky                                            |
|                                                            |   |                                                            |
| January 01, 2006                                           |   | January 01, 2006                                           |
|                                                            |   |                                                            |
| Seal here                                                       |   | Seal here                                                       |

 

8

----

 

**AppendixNo. 1**

**toAgreement No. 750-05-23**

**datedJanuary 01, 2006**

**Form of Public Offer**

**PUBLIC OFFER**

**On the conclusion of thelong-distance and international telecommunications agreement**

Rostelecom, OpenJoint-Stock Company for Long-Distance and International Telecommunications,hereinafter, “Rostelecom” (hereinafter — the Operator), acting on the basis ofLicense for the provision of Long-Distance and International TelecommunicationsNo 29777 dated 11.12.2003, represented by General Director Dmitry YevgenievichYerokhin, authorized to act by Charter, will sign Long-Distance andInternational Telecommunications Agreement with any person meeting the criteriaset in Para. 1.3,

**1.****             ****DEFINITIONS:**

1.1.           “Agreement” meansLong-Distance and International Telecommunications Agreement signed through theaccept by the User of this Public Offer in accordance with below mentionedclause 2 with all Appendices, Amendments, Addenda and Additional Agreements toit. Any reference in the offer to the Agreement (Article of the Agreement)and/or its conditions means a corresponding reference to the present publicorder (its Article) and/or its conditions.

1.2.           “Local Operator”means a telecommunication operator meeting all the following criteria:

1.2.1.       the operator has thelicense for local telecommunication in the Russian Federation;

1.2.2.       telecommunicationnetwork of this operator has an output to the PTN of the Russian Federation;

1.2.3.       the User is aSubscriber of the Operator;

1.2.4.       operator provides theUser access to the Telecommunication Services.

1.2.5.       operator has theright to perform actions connected to billing the Users for theTelecommunication Services rendered by the Operator on the basis of theAgreement signed with the Operator or on the basis of the Agreement with alegal entity, to which the Operator granted the right and/or imposed theobligation to sign such an Agreement with an operator.

1.3.           “User” means a legalentity or a individual who is a Subscriber of the Local operator and made anacceptance in the order described in clause 3 as result of which this Agreementdeemed signed between this person or entity and the Operator.

1.4.           “Billing period”means a calendar month during which the Telecommunication Services was renderedto the User.

1.5.           “Parties” shall meanthe Operator and the User. The Operator and the User may also be individuallyreferred to as the “Party”.

1.6.           “Tariff” shall meanthe price at which settlements shall take place between the Parties withrespect to Telecommunications.

1.7.           “TelecommunicationServices” shall mean long-distance and international telecommunication serviceswhich shall be rendered by the Operator to the User hereunder, whether with theaid of an automated service system or via an operator.

**2.****             ****SUBJECT MATTER OF THE AGREEMENT**

2.1.           The Operator herewithundertakes to provide Telecommunications to the User, whereas the Userundertakes to effect payments for such Telecommunications on the terms andconditions and in the manner herein stated.

**3.****             ****SIGNING AGREEMENT**

9

----

3.1.           Individual or legalentity, a Subscriber of the Local Operator, considers to sign the Agreementwith the Operator and accept all the condition of this Public Offer in thefollowing case:

3.1.1.       performing by aindividual or a legal entity, a Subscriber of the Local Operator, effectivesubsequent actions with the purpose of getting the Telecommunication Servicesfrom the Operator by using  automaticservicing system — dialing “8” from the User’s equipment of the abovementionedindividual or legal entity, connected to the correspondent Subscription line ofthe Local Operator; dialing prefix of Rostelecom, or

3.1.2.       performing by aindividual or a legal entity, a Subscriber of the Local Operator,effective  subsequent actions with thepurpose of getting the Telecommunication Services from the Operator by using  Delay operation system, and namely:

4.               Dialing of a telephone number indicated by the Local Operator for thepurpose of getting access to Long-distance or International TelecommunicationServices, rendered by Rostelecom;

5.               Placing of a Long-distance or International Telecommunications throughthe telecommunication operator of the Local Operator service.

5.1.1.       Getting telephoneconnection as a results of actions, indicated in subclause a) or subclause b)of para.

5.2.           Individual or legalentity, a Subscriber of the Local Operator, from the moment the telephoneconnection is completed indicated in para. 3.1.2, becomes the Useracquiring all the rights and obligations of the User set in this Agreement.

**6.****             ****TELECOMMUNICATIONS RENDERINGTERMS AND CONDITIONS**

6.1.           Upon entering intothis Agreement with the Operator, the User shall become entitled to theTelecommunication Services, whereas Rostelecom shall be obligated to providethe Telecommunication Services to the User, subject to technical possibilityand provided that the User has access to long-distance and internationaltelecommunication services.

6.2.           To get theTelecommunication Services on automatic servicing system, the User shallperform the actions enumerated in subclause a) of para. 3.1.1. of theAgreement;  to get the TelecommunicationServices on Delay operation servicing system, the User shall perform theactions enumerated in subclause b) of Para. 3.1.1. of the Agreement.

6.3.           Access toLong-distance or International Telecommunication rendered to the User fromhis/her Subscription number, provided to the User by the Local Operator, can besuspended according to the initiative of the Operator in the cases enumeratedin para. 8.3 of the Agreement.

6.4.           Where technicalpossibility for the rendering of the Telecommunication Services to the User ispartially unavailable, the Operator may limit number of call orders and callduration or, where such technical possibility for the rendering of theTelecommunication Services is not available altogether, may denyTelecommunication Services.

6.5.           The User must benotified about the introduction of limitations at the moment of order taking orin the moment of  rendering oftelecommunications by order service system.

6.6.           In case of anylong-lasting limitations on the use of telecommunication services, telecommunicationoperator shall undertake to inform the User accordingly using mass media,inquiry services, announcements in public telecommunication facilities, etc.

6.7.           The User which is aprivate individual herewith agrees that effective from the moment of his/herentering into this Agreement, his/her personal details may be included ininquiry service databases and may be used for the provision of inquiry andother information services by the Operator or third parties.

6.8.           The Parties agreethat, as the Local Operator has the right of billing the User for theTelecommunication Services rendered and the right to perform the claimingactivity against the User, the User agrees consequently to accept the bills ofthe Local Operator for the Telecommunication Services, to make payments to theLocal Operator for the Telecommunication Services rendered to the User and ifthe necessity occurs to send to the address of the Local Operator the claims tothe Operator caused by the failure of the Operator to fulfill or failure tofulfill in due manner  its obligationsunder the Agreement, as if all the abovementioned activities of the LocalOperator were performed directly by the Operator.

10

----

**7.****             ****RESPONSIBILITIES OF THE PARTIES**

7.1.           The Operatorundertakes the following obligations:

7.1.1.       To render the Userthe Telecommunication Services  incompliance with the law of the Russian Federation, national standards,technical norms and guidelines, license and the Agreement;

7.1.2.       To render the Userthe Telecommunication Services according to the quality required by the law ofthe Russian Federation in force.

7.1.3.       To provide timelybilling for the Telecommunication Services rendered.

7.1.4.       Notify the User viamass media of any changes in the service terms and conditions, methods of paymentfor the Telecommunication Services, at least 7 days before any such changestake effect. The notification of the User about the change of the Tariffs forthe Telecommunication Services is sent by the Local Operator in accordance withthe law of the Russian Federation in force and the internal notificationprocedure, approved by the Local Operator no later than 10 days before the dayof introducing new Tariffs for the Telecommunication Services.

7.1.5.       Perform otherOperator’s obligations as provided for in the applicable law of the RussianFederation and this Agreement.

7.2.           The User undertakesto:

7.2.1.       Pay for theTelecommunication Services provided to it within the time frames envisaged by,and subject to the terms and conditions of, this Agreement.

7.2.2.       Perform other User’sobligations as provided for in the applicable law of the Russian Federation andthis Agreement.

**8.****             ****RIGHTS OF THE PARTIES**

8.1.           The TelecommunicationOperator has the right to:

8.1.1.       Change, on aunilateral basis, the Tariffs, payment terms and conditions and time framespursuant to Paragraph 5.1.4 above.

8.1.2.       Initiate temporarysuspension of User’s access to the long-distance and internationaltelecommunication services in circumstances referred to in Paragraph 4.3. ofthis Contract

8.2.           The User shall havethe right to:

8.2.1.       Raise objectionsagainst bills issued to it, in the manner described in Article 9 below.

**9.****             ****PAYMENT PROCEDURE**

9.1.           The User shall payfor the Telecommunication Services rendered under the Agreement exclusively tothe Local Operator at the conditions of this clause 7. Monetary obligations ofthe User for the Telecommunication Services rendered to him/her expire from themoment of making a payment for the Telecommunication Services to the LocalOperator

9.2.           Tariffs forinternational telecommunications are established and changed in  accordance with the current law of RussianFederation.

9.3.           InternationalTelecommunications Tariffs shall be established by the Operator and may berevised at any time.

9.4.           The payment for theservices is made on a monthly basis, within a 10-day period from the dayof billing for the Services rendered in the previous Billing period.

9.5.           The payment for theservices is made by the User in cash at the desk of the Local Operator or bypayment order transferring onto the account of the Local Operator, or by anyother means, set by the Local Operator.

9.6.           EachTelecommunications bill shall identify the amount stated therein as payment forthe Telecommunications provided by Rostelecom.

**10.****      ****RESPONSIBILITIES OF THE PARTIES**

10.1.     The Operator and theUser hold the responsibility in accordance with the law of the RussianFederation in force, the Regulations of the provision of the TelecommunicationServices and the Agreement.

10.2.     The Operator holdsthe responsibility for the quality of the services rendered.

11

----

10.3.     If the User delayspayment or is otherwise in breach of any requirements set forth by the RussianLaw “On Telecommunications”, the Regulations, or this Agreement, the Operatormay initiate, on a unilateral basis, suspension of the User’s access to theTelecommunication Services until the User shall have settled any outstandingdebt or, respectively, rectified other breaches committed by the User.

10.4.     For the breach of thepayment terms the Local Operator has the right charge the User  the forfeit in the form of penalty interestin the amount of 0.5% of the cost of the Telecommunication Services rendered inthe previous Billing Period for each day of the payment delay. The User shallpay such penalty to the Local operator within 5 days after the claim for suchpenalty is made by the Local operator.

**11.****      ****DISPUTE SETTLEMENT**

11.1.     In case of argumentsand disputes arising from the agreement they are subject to regulation in claimorder. The claim work with the User according to the Artcile 4.6 is performedby the Local operator upon the request of the Operator.

11.2.     The complaints of theUser to the Operator in connection to the execution of the Agreement by thelatter are sent by the User to the Local Operator in the order and in termsprescribed by the law of the Russian Federation in force. If a complaint lodgedby the User is rejected in full or in part, or if no response is given to sucha complaint within the time frames prescribed by the Russian law for the reviewof such a complaint, the User may initiate a court action at the Local Operator’slocation.

11.3.     In case of full orpartial non-execution of the payment obligations obligations by the User theLocal operator has the right to claim it to the User. In case of refuse of theclaim by the User fully or partially or absence of the answer from the Userwithin 3 months from the date of due payment of the invoice issued by the localOperator, the local operator as the right to appeal to the court at the User’sjurisdiction. In case of full or partial refuse of other claim of the localoperator related to this agreement or in case of absence of the answer of theUser for this claim for more than a months from the date it was send by thelocal operator the latter has the right to appeal to the court at the User’sjurisdiction.

**12.****      ****FORCE MAJEURE**

12.1.     The Parties arereleased from responsibility for non-fulfillment or improper fulfillmentof  their obligations on the Agreement,if they prove, that proper fulfillment was impossible due to force majeure,which means extreme, unforeseen and inevitable circumstances in givenconditions.

12.2.     The occurrence offorce majeure circumstances extends the terms of the fulfillment by the Partiesof the obligations hereunder proportionate to the duration of their influence.If the influence of the force majeure circumstances lasts longer than sixmonths, the Parties are obliged, upon proposal of one of the Parties, tocoordinate the further actions and/or the possibility of denouncement of theAgreement.

**13.****      ****ERMINATION OF THE AGREEMENT**

13.1.     This Agreement may beterminated prior to its stated expiration date in circumstances and in themanner provided for by the law of the Russian Federation.

13.2.     Upon termination ofthis Agreement the Parties shall settle all mutually outstanding accounts.

**14.****      ****PERIOD OF VALIDITY  OF THE AGREEMENT**

14.1.     This Agreement comes into effect from the day when a legal entity or aindividual who is a Subscriber of the Local operator, makes an acceptance of this Public Offer in the orderdescribed in clause 3. The validity term of the Agreement is sine die.

**15.****      ****MISCELLANEOUS**

15.1.     The Operator and the User herewith acknowledge that all terms andconditions of this Agreement shall be binding upon the Parties.

15.2.     The User is aware of, and consents to, the available TelecommunicationServices parameters as regards their quality, reliability and limitations.

15.3.     The User is aware of the Regulations of the provision of theTelecommunication Services and consents to abide them.

12

----

 
| **OAO Rostelecom:**     |   | **ОАО Southern Telecommunications  Company:** |
|-------------------------|--------|-----------------------------------------------------------------|
|                    |   |                                                            |
|                    |   |                                                            |
| **General Director**    |   | **General Director**                                            |
| ** **              |   | ** **                                                      |
| OAO Rostelecom          |   | ОАО Southern Telecommunications  Company      |
|                    |   |                                                            |
|                    |   |                                                            |
| /signed/ D.Ye. Yerokhin |   | /signed/ G.A. Romsky                                            |
|                    |   |                                                            |
| January 01, 2006   |   | January 01, 2006                                           |
|                    |   |                                                            |
| Seal here               |   | Seal here                                                       |

 

13

----

** **

**AppendixNo. 2to Agreement No. 750-05-23dated January 01, 2006Form of Public Offer**

**Cost ofservices and amount of agency fee of the Operator**
| **Ref. No.** | ** ** | ** **                                                                                                                                                                                                 | **Items** | ** ** | ** ** | **Price** | ** ** |
|-------------------|------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------|------------|------------|-----------|------------|
| 1.                |       | COLLECTING SUBSCRIBER PAYMENTS, % of the accrued  income                                                                                                                                                   |      | 6.25       | %          |
| 2.                |       | THE PROVISION OF SERVICES FOR THE CALL OF THE  SUBSCRIBER PROCESSING WHEN PROVIDING THE ACCESS TO LD/INTERN.  TELECOMMUNICATION SERVICES THROUGH THE DELAY AND IMMEDIATE SYSTEMS OF  SERVICING, rubles/min |      | 11.43      |       |
| 3.                |       | BILLING PROCESSING OF TELECOMMUNICATIONS, rubles/min                                                                                                                                                       |      | 0.075      |       |
| 4.                |       | CLAIMING AND ACTION PROCEEDINGS, % of the accrued  income                                                                                                                                                  |      | 2.5        | %          |
| 5.                |       | DRAWING UP, PRINTING, STORING, MAKING BILL COPIES,  rubles/min                                                                                                                                             |      | 0.04       |       |
| 6.                |       | DRAWING UP, PRINTING, STORING, MAKING INVOICE  COPIES, ACTS OF PERFORMED WORKS, SIGNING RECONCILIATION REPORTS WITH CLIENTS,  rubles/min                                                                   |      | 0.063      |       |
| 7.                |       | PREPARATION OF THE REPORTING FORMS, rubles/set                                                                                                                                                             |      | 1,205,324  |       |
| 8.                |       | DOCUMENTATION DELIVERY, rubles/min                                                                                                                                                                         |      | 0.025      |       |
| 9.                |       | INFORMATION AND  HELPLINE SERVICES FOR CLIENTS, rubles/min                                                                                                                                                 |      | 0.05       |       |

 

**Comment:**

1.                             Thecost of the services and the Operator’s consideration are indicated excludingthe VAT.

2.                             Accordingto the results of the Agreement execution by the Parties in the first quarterof 2006, the Parties can sign an Additional Agreement on changing the cost ofservices and the Operator’s remuneration set in this Appendix. In case theParties decide to sign such an Additional Agreement the parties shall sign iton  01.07.2006.

3.                             Theamount of the Accrued and Received income is determined on the basis of theOperator’s Report.

4.                             Forthe service indicated in clause 2 of this Appendix the measurement unit isruble per minute of connection through the immediate and delay servicingsystems. In lines 3, 5, 6, 8 and 9 hereof the measurement unit is ruble perminute of the outgoing long-distance or international traffic.

14

----

 
| **OAO Rostelecom:**

** **

Legal address: 127047, Moscow,  Delegatskaya st., 5Physical address: 344006, Rostov-on-Don,  Pushkinskaya st., 152

 

Bank details:  Acc. 40702810652000101690  with South-Western bank of RF SB, Rostov-on-Don  Correspondent account:  BIC 046015602, TIN 7707049388,  OKONKh 52300,OKPO 01152551,  KPP 774050001

 

**General Director**OAO Rostelecom

 

/signed/ D.Ye. Yerokhin  January 01, 2006  Seal here |   | **ОАО Southern  Telecommunications Company:**

 

Legal address: Krasnodar, Karasunskaya st., 66  Physical address: 350000 Krasnodar, Karasunskaya st., 66

 

Bank details:  Acc. 40702810330010120048  with Krasnodar OSB 8619, Krasnodar  Correspondent account:  BIC 040349602, TIN 2308025192,  OKPO 01151037, KPP 997750001

 

 

 

**General Director**ОАО Southern Telecommunications Company

 

/signed/ G.A. Romsky  January 01, 2006  Seal here |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

 

15

----

 

**AppendixNo. 3to Agreement No. 750-05-23dated January 01, 2006Form of Public Offer**

**Reportof the Operatoron the accrued income paid for the services rendered to the UsersUnder Contract No. _________ dt.**

**Form 1.1**

**The report on the volumes and accrued income for theinternational telecommunications rendered to individuals (direction- andtime-wise)**
| ** **    | ** ** | ** **    | ** ** | ** ** | ** ** | ** **  | ** ** | ** ** | ** ** | **In rubles.** | ** ** | ** ** | ** ** | ** ** | ** ** |
|---------------|------------|---------------|------------|------------|------------|-------------|------------|------------|------------|---------------------|------------|------------|------------|------------|------------|
| ** **    | ** ** | **Direction** | ** ** | **Line**   | ** ** | **In**      | ** ** | ** ** | ** ** | **Without**         | ** ** | ** ** | ** ** | ** ** | ** ** | **Tariff** | ** ** | **Traffic** | ** ** |
| **Direction** | ** ** | **code**      | ** ** | **code**   | ** ** | **minutes** | ** ** | **Tariff** | ** ** | **VAT**             | ** ** | **VAT**    | ** ** | **Total**  | ** ** | **category** | ** ** | **type** | ** ** |
| **1**         | ** ** | **2**         | ** ** | **3**      | ** ** | **4**       | ** ** | **5**      | ** ** | **6**               | ** ** | **7**      | ** ** | **8**      | ** ** | **9** | ** ** | **10** | ** ** |
| Total         |       | Х       |       | 100        |       |        |       | Х    |       |                |       |       |       |       |       |   |   |   |   |
|          |       |          |       |       |       |        |       |       |       |                |       |       |       |       |       |   |   |   |   |

 

**Form 1.2**

**Thereport on the volumes and accrued income for the internationaltelecommunications rendered to self-sustained organizations (direction- andtime-wise)**
| ** **    | ** ** | ** **    | ** ** | ** ** | ** ** | ** **  | ** ** | ** ** | ** ** | **In rubles.** | ** ** | ** ** | ** ** | ** ** | ** ** |
|---------------|------------|---------------|------------|------------|------------|-------------|------------|------------|------------|---------------------|------------|------------|------------|------------|------------|
| ** **    | ** ** | **Direction** | ** ** | **Line**   | ** ** | **In**      | ** ** | ** ** | ** ** | **Without**         | ** ** | ** ** | ** ** | ** ** | ** ** | **Tariff** | ** ** | **Traffic** | ** ** |
| **Direction** | ** ** | **code**      | ** ** | **code**   | ** ** | **minutes** | ** ** | **Tariff** | ** ** | **VAT**             | ** ** | **VAT**    | ** ** | **Total**  | ** ** | **category** | ** ** | **type** | ** ** |
| **1**         | ** ** | **2**         | ** ** | **3**      | ** ** | **4**       | ** ** | **5**      | ** ** | **6**               | ** ** | **7**      | ** ** | **8**      | ** ** | **9** | ** ** | **10** | ** ** |
| Total         |       | Х       |       | 200        |       |        |       | Х    |       |                |       |       |       |       |       |   |   |   |   |
|          |       |          |       |       |       |        |       |       |       |                |       |       |       |       |       |   |   |   |   |

 

**Form 1.3**

**Thereport on the volumes and accrued income for the internationaltelecommunications rendered to budgetary organizations (direction- andtime-wise)**
| ** **    | ** ** | ** **    | ** ** | ** ** | ** ** | ** **  | ** ** | ** ** | ** ** | **In rubles.** | ** ** | ** ** | ** ** | ** ** | ** ** |
|---------------|------------|---------------|------------|------------|------------|-------------|------------|------------|------------|---------------------|------------|------------|------------|------------|------------|
| ** **    | ** ** | **Direction** | ** ** | **Line**   | ** ** | **In**      | ** ** | ** ** | ** ** | **Without**         | ** ** | ** ** | ** ** | ** ** | ** ** | **Tariff** | ** ** | **Traffic** | ** ** |
| **Direction** | ** ** | **code**      | ** ** | **code**   | ** ** | **minutes** | ** ** | **Tariff** | ** ** | **VAT**             | ** ** | **VAT**    | ** ** | **Total**  | ** ** | **category** | ** ** | **type** | ** ** |
| **1**         | ** ** | **2**         | ** ** | **3**      | ** ** | **4**       | ** ** | **5**      | ** ** | **6**               | ** ** | **7**      | ** ** | **8**      | ** ** | **9** | ** ** | **10** | ** ** |
| Total         |       | Х       |       | 300        |       |        |       | Х    |       |                |       |       |       |       |       |   |   |   |   |
|          |       |          |       |       |       |        |       |       |       |                |       |       |       |       |       |   |   |   |   |

 

16

----

**Form 1.4**

**The report on the volumes andaccrued income for the long-distance telecommunications rendered to individualsin (direction- and time-wise)**
| ** **    | ** ** | ** **    | ** ** | ** ** | ** ** | ** **  | ** ** | ** ** | ** ** | **In rubles.** | ** ** | ** ** | ** ** | ** ** | ** ** |
|---------------|------------|---------------|------------|------------|------------|-------------|------------|------------|------------|---------------------|------------|------------|------------|------------|------------|
| ** **    | ** ** | **Direction** | ** ** | **Line**   | ** ** | **In**      | ** ** | ** ** | ** ** | **Without**         | ** ** | ** ** | ** ** | ** ** | ** ** | **Tariff** | ** ** | **Traffi** | ** ** |
| **Direction** | ** ** | **code**      | ** ** | **code**   | ** ** | **minutes** | ** ** | **Tariff** | ** ** | **VAT**             | ** ** | **VAT**    | ** ** | **Total**  | ** ** | **category** | ** ** | ** type** | ** ** |
| **1**         | ** ** | **2**         | ** ** | **3**      | ** ** | **4**       | ** ** | **5**      | ** ** | **6**               | ** ** | **7**      | ** ** | **8**      | ** ** | **9** | ** ** | **10** | ** ** |
| Total         |       | Х       |       | 400        |       |        |       | Х    |       |                |       |       |       |       |       |   |   |   |   |
|          |       |          |       |       |       |        |       |       |       |                |       |       |       |       |       |   |   |   |   |

 

**Form 1.5**

**The report on the volumes andaccrued income for the long-distance telecommunications rendered toself-sustained organizations (direction- and time-wise)**
| ** **    | ** ** | ** **    | ** ** | ** ** | ** ** | ** **  | ** ** | ** ** | ** ** | **In rubles.** | ** ** | ** ** | ** ** | ** ** | ** ** |
|---------------|------------|---------------|------------|------------|------------|-------------|------------|------------|------------|---------------------|------------|------------|------------|------------|------------|
| ** **    | ** ** | **Direction** | ** ** | **Line**   | ** ** | **In**      | ** ** | ** ** | ** ** | **Without**         | ** ** | ** ** | ** ** | ** ** | ** ** | **Tariff** | ** ** | **Traffic** | ** ** |
| **Direction** | ** ** | **code**      | ** ** | **code**   | ** ** | **minutes** | ** ** | **Tariff** | ** ** | **VAT**             | ** ** | **VAT**    | ** ** | **Total**  | ** ** | **category** | ** ** | **type** | ** ** |
| **1**         | ** ** | **2**         | ** ** | **3**      | ** ** | **4**       | ** ** | **5**      | ** ** | **6**               | ** ** | **7**      | ** ** | **8**      | ** ** | **9** | ** ** | **10** | ** ** |
| Total         |       | Х       |       | 500        |       |        |       | Х    |       |                |       |       |       |       |       |   |   |   |   |
|          |       |          |       |       |       |        |       |       |       |                |       |       |       |       |       |   |   |   |   |

 

**Form 1.6**

**The report on the volumes andaccrued income for the long-distance telecommunications rendered to budgetaryorganizations (direction- and time-wise)**
| ** **    | ** ** | ** **    | ** ** | ** ** | ** ** | ** **  | ** ** | ** ** | ** ** | **In rubles.** | ** ** | ** ** | ** ** | ** ** | ** ** |
|---------------|------------|---------------|------------|------------|------------|-------------|------------|------------|------------|---------------------|------------|------------|------------|------------|------------|
| ** **    | ** ** | **Direction** | ** ** | **Line**   | ** ** | **In**      | ** ** | ** ** | ** ** | **Without**         | ** ** | ** ** | ** ** | ** ** | ** ** | **Tariff** | ** ** | **Traffic** | ** ** |
| **Direction** | ** ** | **code**      | ** ** | **code**   | ** ** | **minutes** | ** ** | **Tariff** | ** ** | **VAT**             | ** ** | **VAT**    | ** ** | **Total**  | ** ** | **category** | ** ** | **type** | ** ** |
| **1**         | ** ** | **2**         | ** ** | **3**      | ** ** | **4**       | ** ** | **5**      | ** ** | **6**               | ** ** | **7**      | ** ** | **8**      | ** ** | **9** | ** ** | **10** | ** ** |
| ** **    | ** ** | ** **    | ** ** | ** ** | ** ** | ** **  | ** ** | ** ** | ** ** | ** **          | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** |
| Total         |       | Х       |       | 600        |       |        |       | Х    |       |                |       |       |       |       |       |   |   |   |   |

 

**Form 1.7**

**Theconsolidated report of the Operator on the volumes and accrued income for theinternational and long-distance telecommunications rendered to all categoriesof users**
| ** **                               | ** ** | ** **         | ** ** | ** **          | ** ** | **In rubles.**  | ** ** |
|------------------------------------------|------------|--------------------|------------|---------------------|------------|----------------------|------------|
| **Direction**                            | ** ** | **Line code** | ** ** | **In minutes** | ** ** | **Without VAT** | ** ** | **VAT** | ** ** | **Total** | ** ** |
| **1**                                    | ** ** | **2**              | ** ** | **3**               | ** ** | **4**                | ** ** | **5** | ** ** | **6** | ** ** |
| International  telecommunications, total |       | 10                 |       |                |       |                 |       |   |   |   |   |
| Individuals                              |       | 20                 |       |                |       |                 |       |   |   |   |   |
| Self-sustained  organizations            |       | 30                 |       |                |       |                 |       |   |   |   |   |
| Budgetary  organizations                 |       | 40                 |       |                |       |                 |       |   |   |   |   |
| International  telecommunications, total |       | 50                 |       |                |       |                 |       |   |   |   |   |
| Individuals                              |       | 60                 |       |                |       |                 |       |   |   |   |   |
| Self-sustained  organizations            |       | 70                 |       |                |       |                 |       |   |   |   |   |
| Budgetary  organizations                 |       | 80                 |       |                |       |                 |       |   |   |   |   |
| total                                    |       | 90                 |       |                |       |                 |       |   |   |   |   |

 

17

----

Notes to the Forms:

1)                            Rostelecom offers the Operator the blank of theForms 1.1-1.7 to be filled (in the Excel format). There is a front sheetsimilar to the front sheet filled in when the form is submitted to the forms ofthe state statistical reports attached in Appendix 6 of this Agreement.

2)                            The Operator submits the Reports on amounts ofincome and on the accrued income for the service rendered (models of forms 1.1.-1.7.)for all the Operator’s and Associated Operators’ ABC zones.

3)                            Destination (names of foreign countries andinternational zones) with classification according to OAO Rostelecom Tariffs ofLong-Distance and International Telecommunications and their codes is indicatedin lines of the Forms 1.1-1.6.

4)                            In the columns “Tariff category” of the Forms1.1-1.6 the conventional code of the entry affiliation to the tariffcategory is indicated. The list of the codes is drawn up by OAO Rostelecomdepending on the tariffs applied.

The following code system is applied:
| **32**                | ** ** | **16**    | ** ** | **8**                    | ** ** | **4**  | ** ** | **2** | ** ** | **1** |
|-----------------------|------------|-----------|------------|--------------------------|------------|--------|------------|-------|------------|-------|
| Method of  connection |       | LD/ Inter |       | Working days/  week-ends |       | Tariff |

 

**Method of connection:**

00 — Automatic method(automatic)

01 — International paytelephone (IPT) and automatic call office (ACO)

10 — With the help of anoperator without the possibility of automatic connection (non-automaticdestinations)

11 — With the help of anoperator (delay)

**Type of connection:**

0 — Long-Distancetelecommunication (highway)

1 — Internationaltelecommunication (foreign countries)

**Day:**

0 — Working days

1 — Week-ends andholidays

**Tariff**

The smaller Tariff corresponds to the bigger code. The most expensivetariff should have “0” code.

5)                            In line “Traffic type” Traffic code isindicated:  1- automatic, 2-operator, 3- IPT and ACO.

6)                            Lines “Line code” of Forms 1.1-1.7 arenot filled in by the Operator.

 

18

----

**Form 2. The Operator’s report on the payments for thelong-distance and international telecommunications of OAO Rostelecom in_______________**

**2.1. Service rendering,service payments, service arrears variation in __________, rubles, kopecks**
| ** **      | ** ** | ** **                  | ** ** | ** ** | ** ** | ** **                                                                               | ** ** | **Service arrears by**                                | ** ** | **Services rendered during the accounting month**            | ** ** | ** **                                        | ** ** | ** **                                                                                | ** ** | ** **                                        | ** ** |
|-----------------|------------|-----------------------------|------------|------------|------------|------------------------------------------------------------------------------------------|------------|-----------------------------------------------------------------|------------|---------------------------------------------------------------------------------------|------------|---------------------------------------------------|------------|-------------------------------------------------------------------------------------------|------------|---------------------------------------------------|------------|
| ** **      | ** ** | ** **                  | ** ** | ** ** | ** ** | ** **                                                                               | ** ** | **the beginning of the  accounting month**  | ** ** | **Long-distance  telecommunications**                                                 | ** ** | **International  telecommunications**             | ** ** | **Service payments for  the accounting month**                        | ** ** |
| ** **      | ** ** | **Period of  service** | ** ** | ** ** | ** ** | **For the  services liable  to income tax at  the rate of 18%** | ** ** | **For the  services  liable to  income  tax at** | ** ** | **Services liable  to income tax  at the rate  of 18%** | ** ** | **Services  liable to  income  tax at** | ** ** | **Services liable  to income tax at  the rate of 18%** | ** ** | **Services  liable to  income  tax at** | ** ** | **For the  services liable  to income tax at  the rate of 18%** | ** ** | **For the  services  liable to  income  tax at** | ** ** |
| **Description** | ** ** | **month**                   | ** ** | **year**   | ** ** | **Line  code**                                                                           | ** ** | **Total  sum**                                                  | ** ** | **Including  VAT**                                                                    | ** ** | **the rate  of 0%**                     | ** ** | **Total  sum**                                                                            | ** ** | **Including  VAT**                                | ** ** | **the rate  of 0%** | ** ** | **Total  sum** | ** ** | **Including  VAT** | ** ** | **the rate  of 0%** | ** ** | **Total  sum** | ** ** | **Including  VAT** | ** ** | **the rate  of 0%** | ** ** |
| **1**           | ** ** | **2**                       | ** ** | **3**      | ** ** | **4**                                                                                    | ** ** | **5**                                                           | ** ** | **6**                                                                                 | ** ** | **7**                                             | ** ** | **8**                                                                                     | ** ** | **9**                                             | ** ** | **10** | ** ** | **11** | ** ** | **12** | ** ** | **13** | ** ** | **14** | ** ** | **15** | ** ** | **16** | ** ** |
|            |       |                        |       |       |       |                                                                                     |       |                                                            |       |                                                                                  |       |                                              |       |                                                                                      |       |                                              |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Total           |       |                        |       |       |       |                                                                                     |       |                                                            |       |                                                                                  |       |                                              |       |                                                                                      |       |                                              |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

 
| **Prepayment accounted for service  payments in the accounting month** | ** ** | **Service arrears  adjustment**                        | ** ** | **Debt write-off  connected with inventory**                                             | ** ** | **Service arrears by the end  of the accounting month** | ** ** |
|-----------------------------------------------------------------------------------------------------------|------------|-------------------------------------------------------------|------------|---------------------------------------------------------------------------------------------------------|------------|--------------------------------------------------------------------------------------------|------------|
| **For the  services liable  to income tax  at the rate of 18%**   | ** ** | **For the  services  liable to  income tax** | ** ** | **For the  services liable  to income tax  at the rate of 18%** | ** ** | **For the  services  liable to  income tax **                          | ** ** | **For the  services liable  to income tax  at the rate of 18%** | ** ** | **For the  services  liable to  income tax ** | ** ** | **For the  services liable  to income tax  at the rate of 18%** | ** ** | **For the  services  liable to  income tax** | ** ** |
| **Total sum**                                                                                             | ** ** | **Including  VAT**                                          | ** ** | **at the rate  of 0%**                                                                   | ** ** | **Total sum**                                                                              | ** ** | **Including  VAT** | ** ** | **at the rate  of 0%** | ** ** | **Total sum** | ** ** | **Including  VAT** | ** ** | **at the rate  of 0%** | ** ** | **Total sum** | ** ** | **Including  VAT** | ** ** | **at the rate  of 0%** | ** ** |
| **17**                                                                                                    | ** ** | **18**                                                      | ** ** | **19**                                                                                                  | ** ** | **20**                                                                                     | ** ** | **10** | ** ** | **22** | ** ** | **23** | ** ** | **24** | ** ** | **25** | ** ** | **26** | ** ** | **27** | ** ** | **28** | ** ** |
|                                                                                                      |       |                                                        |       |                                                                                                    |       |                                                                                       |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

 

19

----

**2.2 Service prepayment flow in ________month, rubles, kopecks**

 
| ** **      | ** ** | ** **             | ** ** | ** ** | ** ** | ** **                                                      | ** ** | **Prepayment arrears by  the  beginning of the accounting month** | ** ** | **Prepayment received in  the  accounting month**                | ** ** | **Prepayment accounted for  service  payments in the accounting month** | ** ** |
|-----------------|------------|------------------------|------------|------------|------------|-----------------------------------------------------------------|------------|-------------------------------------------------------------------|------------|------------------------------------------------------------------|------------|-------------------------------------------------------------------------|------------|
| ** **      | ** ** | **Prepayment  period** | ** ** | ** ** | ** ** | **For the services  liable to income  tax at the rate of  18%** | ** ** | **For the services  liable to income  tax at the rate of  0%**    | ** ** | **For the services  liable to income   tax at the rate of  18%** | ** ** | **For the services  liable to income  tax at the rate of  0%**          | ** ** | **Services liable to  income tax at   the rate of  18%** | ** ** | **Services liable to  income tax at  the rate of  0%** | ** ** |
| **Description** | ** ** | **Month**              | ** ** | **year**   | ** ** | **Line  code**                                                  | ** ** | **total**                                                         | ** ** | **Including  VAT**                                               | ** ** | **total**                                                               | ** ** | **Including  VAT** | ** ** | **total** | ** ** | **Including  VAT** | ** ** | **total** | ** ** | **Including  VAT** | ** ** | **Total  sum** | ** ** | **Including  VAT** | ** ** | **Total  sum** | ** ** | **Including  VAT** | ** ** |
| **1**           | ** ** | **2**                  | ** ** | **3**      | ** ** | **4**                                                           | ** ** | **5**                                                             | ** ** | **6**                                                            | ** ** | **7**                                                                   | ** ** | **8** | ** ** | **9** | ** ** | **10** | ** ** | **11** | ** ** | **12** | ** ** | **13** | ** ** | **14** | ** ** | **15** | ** ** | **16** | ** ** |
|            |       |                   |       |       |       |                                                            |       |                                                              |       |                                                             |       |                                                                    |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Total           |       |                   |       |       |       |                                                            |       |                                                              |       |                                                             |       |                                                                    |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

 
| **Correction of prepayment  arrears received in  connection with inventory**  | ** ** | **Write-off of prepayment arrears  received in connection with inventory** | ** ** | **Prepayment arrears by the end  of the accounting month**          | ** ** |
|-------------------------------------------------------------------------------------------------------------|------------|---------------------------------------------------------------------------------------------------------------|------------|--------------------------------------------------------------------------------------------------------|------------|
| **For the services liable  to income tax  at the rate of 18%** | ** ** | **Services liable  to income tax  at the rate of 0%**                      | ** ** | **For the services liable  to income tax  at the rate of 18%** | ** ** | **Services liable  to income tax  at the rate of 0%** | ** ** | **For the services liable  to income tax  at the rate of 18%** | ** ** | **Services liable  to income tax  at the rate of 0%** | ** ** |
| **total**                                                                                                   | ** ** | **Including  VAT**                                                                                            | ** ** | **Total sum**                                                                                     | ** ** | **Including  VAT** | ** ** | **total** | ** ** | **Including  VAT** | ** ** | **Total sum** | ** ** | **Including  VAT** | ** ** | **total** | ** ** | **Including  VAT** | ** ** | **Total sum** | ** ** | **Including  VAT** | ** ** |
| **17**                                                                                                      | ** ** | **18**                                                                                                        | ** ** | **19**                                                                                                 | ** ** | **20** | ** ** | **21** | ** ** | **22** | ** ** | **23** | ** ** | **24** | ** ** | **25** | ** ** | **26** | ** ** | **27** | ** ** | **28** | ** ** |
|                                                                                                        |       |                                                                                                          |       |                                                                                                   |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

 

 

**Notes:**

-                                                     Rostelecom offers the Operator the blank ofForm 2 to be filled (in the Excel format). There is a front sheet similarto the front sheet filled in when the form is submitted to the forms of thestate statistical reports attached in Appendix 6 of this Agreement.

-                                                     Columns “Description” and “Line code” are notfilled in by the Operator.

-                                                     The reports are filled out in the context ofthe periods of service rendering: one line of the report corresponds to oneservice period, the information is provided about service payment arrears, service rendering etc. during the currentaccounting period.

20

----

 

The columns “Correction of arrears...” and “Write-off of arrears...”are filled periodically and on the basis of the documents indicated in Appendix9 hereto.

 

 
| **OAO Rostelecom:**

** **

**General  Director**OAO Rostelecom 

 

/signed/ D.Ye.  Yerokhin   January 01, 2006   Seal here | ** ** | **ОАО Southern  Telecommunications Company:**

** **

**General Director**ОАО Southern Telecommunications Company 

 

/signed/ G.A. Romsky   January 01, 2006   Seal here |
|---------------------------------------------------------------------------------------------------------------------------------------------|------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

 

21

----

**AppendixNo. 4**

**toAgreement No. 750-05-23**

**datedJanuary 01, 2006**

**Form of Public Offer**

**Peculiaritiesof the Interaction of Rostelecom and the Operator for the Provision of the Observance of the VAT Law**

**Drawing up of invoices and submittal of documentation on VAT**

1.               The Operator drawsup invoices in the form approved by the Governmental Regulation of the RussianFederation No.914 of 02.12.2000, only for the services of Rostelecom renderedto legal entities and individual entrepreneurs without the establishment of alegal entity, as well as for the prepayment services of Rostelecom rendered tothe mentioned categories of Users.

The lines of the invoices are filled as follows:
| **Number  of invoice line** | ** ** | **Order of filling out (what is indicated)**                                                                                                                                                                                                                                                                                                                                                                                                                                                         | ** ** |
|---------------------------------------|------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------|
| **1**                                 | ** ** | **2**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | ** ** |
| 1                                     |       | Invoice number. The  number has the structure  ХХХХХХХХ.АААААААА-РТК  (21 characters), where  ХХХХХХХХ — a unique number —  the company code assigned to the Operator (legal entity) by Rostelecom.  АААААААА — invoice ordinal  number. The uniqueness of the number is secured by the Operator. |       |
| 2                                     |       | Company name  (OAO Rostelecom)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |       |
| 2а                              |       | Legal address of  the company (Delegatskaya st. 5, 127091, Moscow)                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |       |
| 2б                              |       | TIN 7707049388 /  KPP of the direction of the company subsidiary, with which the Agreement is  concluded                                                                                                                                                                                                                                                                                                                                                                                                                           |       |
| 3                                     |       | Dash                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |       |
| 4                                     |       | Dash                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |       |
| 5                                     |       | By invoicing (in  a single copy) by the receipt of prepayment or by the rendering of the  services at the expense of the earlier received prepayments — details of the  payment-accounting document (payment order), otherwise — dash                                                                                                                                                                                                                                                                                    |       |
| 6                                     |       | Name of the  client (central agency)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |       |
| 6a                                    |       | Legal address of  the client (central agency)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |       |
| 6b                                    |       | TIN of the client / KPP of the organization  department of the client organization                                                                                                                                                                                                                                                                                                                                                                                                                                                 |       |

 

1.1.           Column 1 of the invoicemust contain the phrase “Long-distance telecommunications”, “Internationaltelecommunications” or “Long-distance and international telecommunications” thenumber and date of the agreement concluded between Rostelecom and theUsers-legal entities, (if the like agreement was concluded by drawing up asingle document) or the phrase Public offer of the OAO Rostelecom dated                   (if the like agreement was concluded in any other way). The invoices for theservices of Rostelecom rendered to the population, as well as for theprepayment for the services of Rostelecom received from the population are notdrawn. For the registration in the account-book the Operator draws up (in apaper form) consolidated invoices: а) for the total cost of the Servicesof Rostelecom, rendered to the population during the accounting period; b) forthe aggregate prepayments received from the individual user within the periodunder review on account of the rendering of the services by  Rostelecom. In line 6 of such invoices theclient name “Population” is indicated, and lines 6 а and 6 b are not filled.For the registration in the purchase book the Operator draws up a similarinvoice for the sum of the prepayment received for the services of Rostelecomfrom the population, on account of which the services of Rostelecom wererendered in the accounting period.

24

----

 

1.2.           To facilitate thesigning of invoices for the Users for the services rendered by Rostelecom onbehalf of Rostelecom, Rostelecom issues a power of attorney for the right ofsigning of invoices on behalf of Rostelecom to the Operator’s employees inaccordance with the lists provided by the latter.

1.3.           The Operator draws upreports in respect of the services of Rostelecom, the reports for the formationof sales and purchase logs by Rostelecom. The reports for the formation ofsales and purchase logs are drawn up in accordance with the Regulations ofkeeping log books of the received and composed invoices, sales and purchaselogs by the adjustment of VAT, approved by the Governmental Regulation of theRussian Federation РФ No.914 of 02.12.2000, taking intoconsideration the specified details.

1.4.           The Report for theformation of the sales log is drawn up in accordance with Form 1.

1.5.           In the Report for theformation of the sales log the Operator registers the invoices for the servicesof  Rostelecom, rendered to the Usersduring the accounting period, as well as the invoices for the prepaymentreceived from the Users during the accounting period on account of therendering of the services of Rostelecom. Besides, the Operator registers in theReport for the formation of the sales log the consolidated invoice for the costof the services of Rostelecom, rendered to the population during the accountingperiod  and the sum of the prepaymentreceived from the Users during the accounting period on account of therendering of the services of Rostelecom (see above). By the registration ofsuch invoices in column 2 the client name “Population” is indicated, andcolumns 3, 3а, 3b of the Report are not filled. As regards the cost ofthe services of Rostelecom and the sum of the prepayment on account of therendering of the services of Rostelecom, that were included into theconsolidated invoices registered in the Report for the formation of the saleslog, the Operator draws up a Register according to Form 2 (at that, thesums included into the Register are assigned the numeration of thecorresponding invoices).

1.6.           The Report for theformation of the purchase log is drawn up in accordance with Form 3.

1.7.           In the Report for theformation of the purchase log the Operator registers the invoices for theprepayment for the services of Rostelecom, on account of which the services ofRostelecom were rendered during the accounting period. Besides, the Operatorregisters in the Report for the formation of the purchase log the consolidatedinvoice for the prepayment for the services of Rostelecom received from thepopulation, on account of which the services of Rostelecom were rendered duringthe accounting period (see above). By the registration of such invoices incolumn 5 of the Report the seller name “Population” is indicated, and columns 3-4,5а, 5b, 6 of the Report are not filled. As regards the prepaymentsincluded into the consolidated invoice registered in the Report for theformation of the purchase log, the Operator draws up a Register according to Form 4.

1.8.           Every month, theOperator must present to Rostelecom the following documents:

1.8.1.       The Report for theformation of the sales log for the month under review (according to Form 1).The Report is presented in paper form (paper-bound, signed by the Director andChief Accountant of the Operator) and in the electronic form  (in the format DBF DBASE IV);

1.8.2.       The Report for theformation of the purchase log for the accounting month (according to Form 3).The Report is presented in paper form (paper-bound, signed by the Director andChief Accountant of the Operator) and in the electronic form  (in the format DBF DBASE IV);

1.8.3.       The Registers of theServices of Rostelecom and the prepayments included into the consolidatedinvoices registered in the Reports for the formation of the sales and purchaselogs in the accounting month (according to Forms 2 and 4). The Registers arepresented in the electronic form (in the format DBF DBASE IV).

1.9.           All the indicateddocuments are drawn up and presented covering the activity of the Operator as awhole.

1.10.     The Reports for the formationof the sales and purchase logs are presented no later than the 18th day of themonth following the accounting month (bound — by courier). The Registers of theServices of Rostelecom and the prepayments included into the consolidatedinvoices are presented no later than the 20th day of the third month followingthe accounting month.

2.               The order of theapplication to the rendering of the services of the 0% VAT rate and thepresentation of the documentation proving the validity of the application ofthe 0% VAT rate

2.1.           In accordance withparagraph 7 entry 1 of article 164 of the Tax Code of the Russian Federationthe 0% VAT rate is applied by the rendering of the services of Rostelecom forthe official use by the international diplomatic and equated to themrepresentatives or for personal use by the diplomatic or administrative andtechnical personnel of these representative offices, including the residentfamily members, provided the law of the corresponding foreign countryestablishes the similar order in relation to the diplomatic and equated to themrepresentative offices of the Russian Federation and their employees or if thesimilar form is indicated in the international agreement of the RussianFederation.

25

----

 

2.2.           At the time of theconclusion of the present agreement the list of the countries in relation tothe  diplomatic representative officesand employees of which the 0% VAT rate is applied, is established by the Letterof Ministry of Taxation and Charges  ofthe Russian Federation No.РД-6-23/382 of 01.04.2003(with amendments). If after the conclusion of the present Agreement the Letterof MTC of the Russian Federation No.РД-6-23/382 of01.04.2003 is cancelled, in order to determine the list of the countries inrelation to the diplomatic representatives and employees of which the 0% VATrate should be applied, other duly approved and valid documents establishingthe indicated list should be used. The possibility of the application of the 0%VAT rate to the foreign diplomatic representative office is determined inaccordance with the list valid at the day of the rendering of the services ofRostelecom.

2.3.           The 0% VAT rate isapplied only in relation to the services rendered to the diplomatic and equatedto them representatives by the subscriber numbers indicated in the agreement onthe rendering of the long-distance and international telecommunications betweenRostelecom (concluded by the Operator on behalf of Rostelecom) and thediplomatic representative office.

2.4.           The 0% VAT rate isapplied exceptionally on the condition of the presentation by the diplomaticand equated to them representative office to the Operator of an official letterof the representative (signed by the head of representative office or thesubstitute, sealed by the stamp of the representative office in question),confirming that the services of Rostelecom are intended for the official use bythe representative offices or their employees.

2.5.           The letter must containthe following phrase: “This is to confirm that the long-distance andinternational telecommunications rendered by OAO Rostelecom (Delegatskaya st.5, 127091, Moscow) according to the public agreement No.            dated                                   by the list of subscriber numbers given below are intended for the official useby the representative office”. The letter must contain the list of thesubscriber numbers by which the services of Rostelecom are rendered, inrelation to which the 0% VAT rate is applied, in the format:   (code ABC, DEF) (subscriber number).

2.6.           The Operator is obligedto provide the storing of the original of the indicated letters during theperiod of three years starting from the date of the end of the year in whichthe services of Rostelecom were rendered, and the presentation of theseoriginals to Rostelecom in case of necessity.

2.7.           In the case of theapplication of the 0% VAT rate the Operator must draw up the invoice for thediplomatic and equated to them representative office, indicating the fact ofthe rendering of the services of Rostelecom with the application of the 0%, VATrate, with the mark “for diplomatic use”.

2.8.           By non-performance ofthe application of the aforementioned conditions the Operator should apply tothe rendering of the services of Rostelecom to the diplomatic and equated tothem representative office of the 18% VAT rate.

2.9.           In accordance with theRegulations of the application of the zero VAT rate by the selling of goods(works, services) for the official use by the foreign diplomatic and equated tothem representative offices or for personal use by the diplomatic oradministrative and technical employees of these representative offices,including the resident family members, established by the GovernmentalRegulation of the Russian Federation No.1033 of 30.12.2000, in order to provethe validity of the application of the 0% VAT rate in relation to the servicesof Rostelecom, rendered to the diplomatic and equated to them representativeoffices during the accounting period, the Operator must present to Rostelecom:

2.9.1.       The Register of theServices by the rendering of which the 0% VAT rate was applied (hereinafter —Register), according to Form 5;

2.9.2.       The Register is presentedin paper form, signed by the Director and Chief Accountant of the Operator, aswell as in the electronic form (format DBF DBASE IV).

2.9.3.       The copies of the lettersof the diplomatic and equated to them representative offices listed in theRegister, drawn up as indicated above and confirming that the Services of  Rostelecom are intended for the official useby the representative office or their employees;

2.9.4.       The copies of the invoicesindicated in the Register, in which it must be indicated that the Services ofRostelecom were rendered with the application of the 0% VAT rate, with the mark“for diplomatic use”;

2.9.5.       The copies of theagreements with the diplomatic and equated to them representative officeslisted in the Register, concluded by the Operator on behalf of Rostelecom forthe rendering of the Rostelecom Services.

2.10.     All the indicated documentsare drawn up and presented covering the activity of the Operator as a whole.

2.11.     The indicated documents arepresented by the Operator no later than the 14th day of the month following theaccounting month (faxed as hard copy).

26

----

 
| **OAO Rostelecom:**      | **ОАО Southern Telecommunications  Company:** |
|--------------------------|-----------------------------------------------------------------|
| ** **               | ** **                                                      |
| ** **               | ** **                                                      |
| **General  Director**    | **General Director**                                            |
|                     |                                                            |
| OAO Rostelecom           | ОАО Southern Telecommunications  Company      |
|                     |                                                            |
|                     |                                                            |
| /signed/ D.Ye.  Yerokhin | /signed/ G.A. Romsky                                            |
|                     |                                                            |
| January 01,  2006   | January 01, 2006                                           |
|                     |                                                            |
| Seal here                | Seal here                                                       |

 

###### Appendices:

·                  Form 1. The Report for formation of the sales log

·                  Form 2. Register of the Services of Rostelecom and the prepayments on accountof the rendering of the Services of Rostelecom, included into the consolidatedinvoices, registered in the sales log.

·                  Form 3. The Report for the formation of the purchase log

·                  Form 4. Register of the prepayments on account of the rendering of theServices of Rostelecom, included into the consolidated invoice, registered inthe purchase log.

·                  Form 5. Register of the services which were rendered at 0% VAT rate.

27

----

**Form 1**

###### The Report for the formation of the sales log

| ** **       | ** ** | **Unique  identifier**             | ** ** | **Details of the seller’s  invoice** | ** ** | ** **               | ** ** | ** **             | ** ** | ** **             | ** ** | **Date of payment of the seller’s invoice (by  receipt of prepayment or by rendering of services  on account** | ** ** | **Sales**                                               |
|------------------|------------|------------------------------------|------------|-------------------------------------------|------------|--------------------------|------------|------------------------|------------|------------------------|------------|--------------------------------------------------------------------------------------------------------------------------|------------|---------------------------------------------------------|
| **Form  number** | ** ** | **of the  recipient  of the bill** | ** ** | **Number**                                | ** ** | **Date  (DD.MM.  YYYY)** | ** ** | **Name of  the Buyer** | ** ** | **TIN of the  client** | ** ** | **KPP of the  client**                                                                                                   | ** ** | **of the earlier received  prepayments)  (DD.MM.YYYY)** | ** ** | **total,  including  VAT** |
| ** **       | ** ** | ** **                         | ** ** | **1а**                              | ** ** | **1b**                   | ** ** | **2**                  | ** ** | **3**                  | ** ** | **3а**                                                                                                             | ** ** | **3b**                                                  | ** ** | **4** |
|             |       |                               |       | Х                                   |       | Х                  | * *   | *Total*                |       | Х                |       | Х                                                                                                                  |       | Х                                                 |   |   |
|             |       |                               |       | ***                                       |       | ***                      |       | ***                    |       | ***                    |       | ***                                                                                                                      |       | ***                                                     |   | *** |
|             |       |                               |       | ***                                       |       | ***                      |       | ***                    |       | ***                    |       | ***                                                                                                                      |       | ***                                                     |   | *** |

 
| **Including**                                      |
|----------------------------------------------------|
| **Sales liable to taxation at the rate of**        | ** ** | ** ** |
| **18 per cent (5)**                                | ** ** | **10 per cent (6)** | ** ** | ** ** | **0 per cent** | ** ** | ** ** | **20 per cent (8)** | ** ** | **Purchases** |
| **Cost of sales  without VAT  (rubles,  kopecks)** | ** ** | **VAT  amount  (rubles,  kopecks)** | ** ** | **Cost of sales without VAT  (rubles,  kopecks)** | ** ** | **VAT  amount  (rubles,  kopecks)** | ** ** | **(rubles, kopecks)** | ** ** | **Cost of sales  without VAT (rubles, kopecks)** | ** ** | **VAT amount (rubles, kopecks)** | ** ** | ** exempt from taxation (rubles, kopecks)** |
| **5а**                                       | ** ** | **5b** | ** ** | **6а*** | ** ** | **6b*** | ** ** | **7** | ** ** | **8а*** | ** ** | **8b*** | ** ** | **9*** |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| ***                                                |   | *** |   | *** |   | *** |   | *** |   | *** |   | *** |   | *** |
| ***                                                |   | *** |   | *** |   | *** |   | *** |   | *** |   | *** |   | *** |

 
| **Invoice  indication  (prepayment invoice-  01/ service payment  invoice-02)** | ** ** | **Indication of services  liable to taxation at  the rate of 0% VAT (1)** | ** ** | **Number of the payment-  accounting document — payment  order (by receipt of prepayment  or by rendering of services at the  expense of the earlier received  prepayment).** | ** ** | **Legal address of the client  (central agency)** |
|---------------------------------------------------------------------------------|------------|---------------------------------------------------------------------------|------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------|---------------------------------------------------|
| **10****                                                                        | ** ** | **11*****                                                                 | ** ** | **12**                                                                                                                                                                             | ** ** | **13**                                            |
| Х                                                                         |       | Х                                                                   |       | Х                                                                                                                                                                            |       | Х                                           |
| ***                                                                             |       | ***                                                                       |       | ***                                                                                                                                                                                |       | ***                                               |
| ***                                                                             |       | ***                                                                       |       | ***                                                                                                                                                                                |       | ***                                               |

 

* - the columns are not filled.

** - the indication 01 isused only for the registration in the sales log of the invoices for theprepayments received on account of the rendering of the services. By the registrationof the invoices for the services, the payment for which was performed asprepayment, the indication 02 is used.

28

----

 

*** - the indication isused for the registration in the sales log of both the invoices for theservices liable to taxation at the 0% VAT rate, and the invoices for theprepayments received on account of the rendering of the services liable totaxation at the 0% VAT rate.
| Director         |   | (Full name) |
|------------------|--------|-------------|
|             |   |        |
| Chief accountant |   | (Full name) |

 

**The description of the fields for the DBF file**
| **Field name** | ** ** | **Name**       | ** ** | **Type, size** | ** ** | **Description**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |
|----------------|------------|----------------|------------|----------------|------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| 1.             |       | Form           |       | N (2)          |       | Form number. Acquires the value of 41                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |
| 2.             |       | Рeriod_d |       | С (7)    |       | Accounting period (MM.YYYY)                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |
| 3.             |       | Subscrb_ID     |       | C(15)          |       | The unique identifier of the recipient of the bill.  The identifier is formed by the Operator on the basis of the unique  information in АСР (for instance, branch number, identifier  of user, personal account number). The identifier must coincide with the  identifier used by the transfer to the OAO Rostelecom of the user data, be  unique within the borders of the whole company of the Operator, and must  remain unchanged during the whole financial history of the user. |   |
| 4.             |       | Sel_f_num      |       | С (21)   |       | Details of the seller’s invoice Number                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |
| 5.             |       | Sel_f_date     |       | D              |       | Details of the seller’s invoice Date (DD.MM.YYYY)                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |
| 6.             |       | Cust_name      |       | С (180)  |       | Client name                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |
| 7.             |       | Cust_inn       |       | N (12)         |       | TIN of the client                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |
| 8.             |       | Cust_kpp       |       | N (9)          |       | KPP of the client                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |
| 9.             |       | Pr_brutto      |       | N (13.2)       |       | Sales total, including VAT                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |
| 10.            |       | Pr_net_18      |       | N (13.2)       |       | Sales total, excluding VAT (rubles, kopecks) liable  to taxation at the rate of 18% (5) of the sales                                                                                                                                                                                                                                                                                                                                                                                                 |   |
| 11.            |       | Nds_18         |       | N (13.2)       |       | VAT amount (rubles, kopecks) liable to taxation at  the rate of 18% (5) of the sales                                                                                                                                                                                                                                                                                                                                                                                                                 |   |
| 12.            |       | Pr_net_10      |       | N (13.2)       |       | Sales total, excluding VAT (rubles, kopecks) liable  to taxation at the rate of 10% (5) of the sales                                                                                                                                                                                                                                                                                                                                                                                                 |   |
| 13.            |       | Nds_10         |       | N (13.2)       |       | VAT amount (rubles, kopecks) liable to taxation at  the rate of 10% (5) of the sales                                                                                                                                                                                                                                                                                                                                                                                                                 |   |
| 14.            |       | Pr_net_0       |       | N (13.2)       |       | Tax-free sales                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
| 15.            |       | Pr_net_20      |       | N (13.2)       |       | Sales total, excluding VAT (rubles, kopecks) liable  to taxation at the rate of 20% * (8) of the sales                                                                                                                                                                                                                                                                                                                                                                                               |   |
| 16.            |       | Nds_20         |       | N (13.2)       |       | VAT amount (rubles, kopecks) liable to taxation at  the rate of 20% * (8) of the sales                                                                                                                                                                                                                                                                                                                                                                                                               |   |
| 17.            |       | No_nds         |       | N (13.2)       |       | Sales exempt from taxation (rubles, kopecks)                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 18.            |       | Pay_priz       |       | N (2)          |       | Invoice indication (prepayment invoice-01/  service payment invoice-02)                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| 19.            |       | Nds_priz       |       | N (1)          |       | Indication of services liable to taxation at the  rate of 0% VAT (1)                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| 20.            |       | Cust_adr       |       | C(200)         |       | Legal address of the client (central agency)                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 21.            |       | Cust_Pay_d     |       | D              |       | Date of liquidation of seller’s invoice                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 22.            |       | Cust_Pay_n     |       | C(21)          |       | Number of the payment-accounting document — payment  order (by receipt of prepayment or by rendering of services at the expense of  the earlier received prepayment).                                                                                                                                                                                                                                                                                                                                |
|                |            |                |            |                |            |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |        |  |  |  |  |  |  |

 

29

----

 

**Form 2**

**Register of the Services ofRostelecom and the prepayments on account of the rendering of the Services ofRostelecom, included into the consolidated invoices, registered in the saleslog for ___________**

 
| **Form   number** | ** ** | **Ref. No.** | ** ** | **Unique  identifier of  the recipient  of the bill** | ** ** | **Name of User** | ** ** | **Address of individual** | ** ** | **TIN of the client-individual** | ** ** | **Invoice number** | ** ** | **Cost of services (including VAT, rubles,  kopecks)** | ** ** | **Amount of VAT in service cost (rubles,  kopecks)** | ** ** | **Invoice indication (prepayment invoice-01/  service payment invoice-02)** |
|------------------------|------------|--------------|------------|-------------------------------------------------------|------------|------------------|------------|---------------------------|------------|----------------------------------|------------|--------------------|------------|--------------------------------------------------------|------------|------------------------------------------------------|------------|-----------------------------------------------------------------------------|
| ** **             | ** ** | **1**        | ** ** | ** **                                            | ** ** | **2**            | ** ** | **3**                     | ** ** | **4**                            | ** ** | **5**              | ** ** | **6**                                                  | ** ** | **7**                                                | ** ** | **8***                                                                      |
|                   |       | Х      |       |                                                  | * *   | *Total*          |       | Х                   |       | Х                          |       | Х            |       |                                                   |       |                                                 |       | Х                                                                     |
|                   |       | **           |       |                                                  |       | ***              |       | ***                       |       | ***                              |       | ***                |       | ***                                                    |       | ***                                                  |       | ***                                                                         |
|                   |       | **           |       |                                                  |       | ***              |       | ***                       |       | ***                              |       | ***                |       | ***                                                    |       | ***                                                  |       | ***                                                                         |

 
| **Details of the payment-accounting   document — payment order (by  receipt of prepayment or by rendering  of services on account of the earlier   received prepayments)** |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **Number**                                                                                                                                                                      | ** ** | **Date  (DD.MM.YYYY)** |
| **9**                                                                                                                                                                           | ** ** | **10** |
| Х                                                                                                                                                                         |   | Х |
| ***                                                                                                                                                                             |   | *** |
| ***                                                                                                                                                                             |   | *** |

1)-                   the indication 01 is used only for theprepayments received on account of the rendering of the services. By theregistration of the invoices for the services, the payment for which wasperformed as prepayment, the designation 02 is used.

**The description of the fields for the DBF file**

| **Field name** | ** ** | **Name**       | ** ** | **Type, size** | ** ** | **Description**                                                                                                                                                                               |   |
|----------------|------------|----------------|------------|----------------|------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| 1.             |       | Form           |       | N (2)          |       | Form number. Acquires the value of 42                                                                                                                                                    |   |
| 2.             |       | Рeriod_d |       | С (7)    |       | Accounting period (MM.YYYY)                                                                                                                                                                   |   |
| 3.             |       | Seq_n          |       | N (7)          |       | Sequence number                                                                                                                                                                               |   |
| 4.             |       | Subscrb_ID     |       | C(15)          |       | The unique identifier of the recipient of the bill.                                                                                                                                           |   |
| 5.             |       | User_fio       |       | С (80)   |       | Name of User                                                                                                                                                                                  |   |
| 6.             |       | Cust_adr1      |       | C(200)         |       | Address of individual                                                                                                                                                                         |   |
| 7.             |       | Cust_inn       |       | N (12)         |       | TIN of the client                                                                                                                                                                             |   |
| 8.             |       | Sel_f_num      |       | С (21)   |       | Invoice number                                                                                                                                                                                |   |
| 9.             |       | Pr_brutto      |       | N (13.2)       |       | Cost of services (including VAT, rubles, kopecks)                                                                                                                                             |   |
| 10.            |       | Nds            |       | N (13.2)       |       | Amount of VAT in service cost (rubles, kopecks)                                                                                                                                               |   |
| 11.            |       | Pay_priz       |       | N (2)          |       | Invoice indication (prepayment invoice-01/  service payment invoice-02)                                                                                                                       |
| 12.            |       | Cust_Pay_n     |       | С (21)   |       | Details of the payment-accounting document — payment  order (by receipt of prepayment or by rendering of services at the expense of  the earlier received prepayment). Number            |
| 13.            |       | Cust_Pay_d     |       | D              |       | Details of the payment-accounting document — payment  order (by receipt of prepayment or by rendering of services at the expense of  the earlier received prepayment). Date (DD.MM.YYYY) |

 

30

----

 

**Form 3**

###### The Report for the formation of the purchaselog

| ** ** | ** ** | ** ** | ** ** | **Unique identifier** | ** ** | **Details of the seller’s invoice** | ** ** | **Date of liquidation of seller’s** | ** ** | **Date of registration of goods (works,** | ** ** | ** **   | ** ** | ** **        | ** ** | ** **       | ** ** | **Country of origin of the goods** | ** ** | **Purchase total, including** |
|------------|------------|------------|------------|-----------------------|------------|------------------------------------------|------------|------------------------------------------|------------|-------------------------------------------|------------|--------------|------------|-------------------|------------|------------------|------------|------------------------------------|------------|-------------------------------|
| ** ** | ** ** | ** ** | ** ** | ** of  the**     | ** ** | ** **                               | ** ** | **Date**                                 | ** ** | **invoice**                               | ** ** | **services** | ** ** | ** **        | ** ** | **TIN**          | ** ** | **KPP**                            | ** ** | **CUSTOMS**                   | ** ** | **VAT** |
| **Form**   | ** ** | ** ** | ** ** | **recipient of**      | ** ** | ** **                               | ** ** | ** (DD.MM.**                        | ** ** | **(DD.MM.**                               | ** ** | **(DD.MM.**  | ** ** | **Seller’s** | ** ** | **of the**       | ** ** | **of the**                         | ** ** | **DECLARATION**               | ** ** | **(rubles,** |
| **number** | ** ** | **No.**    | ** ** | ** the  bill**   | ** ** | **Number**                               | ** ** | **YYYY)**                                | ** ** | **YYYY)**                                 | ** ** | **YYYY)**    | ** ** | **name**          | ** ** | **seller**       | ** ** | **seller**                         | ** ** | **number**                    | ** ** | **kopecks)** |
| ** ** | ** ** | **1**      | ** ** | ** **            | ** ** | **2а**                             | ** ** | **2b**                                   | ** ** | **3****                                   | ** ** | **4*****     | ** ** | **5*****          | ** ** | **5а****** | ** ** | **5b******                         | ** ** | **6***                        | ** ** | **7** |
|       |       | Х    |       |                  |       | *Total*                                  |       | Х                                  |       | Х                                   |       | Х      |       | Х           |       | Х          |       | Х                            |       | X                             |   |   |
|       |       | ***        |       |                  |       | ***                                      |       | ***                                      |       | ***                                       |       | ***          |       | ***               |       | ***              |       | ***                                |       | ***                           |   | *** |
|       |       | ***        |       |                  |       | ***                                      |       | ***                                      |       | ***                                       |       | ***          |       | ***               |       | ***              |       | ***                                |       | ***                           |   | *** |

 
| **Including**                                         | ** ** | ** **                       |
|-------------------------------------------------------|------------|----------------------------------|
| **purchases liable to taxation at the rate of**       | ** ** | ** **                       | ** ** | ** ** |
| **18 per cent (8)**                                   | ** ** | **10 per cent (9)**              | ** ** | ** ** | ** ** | **20 per cent (11)** | ** ** | ** ** | ** ** | ** ** |
| **Cost of  purchases without  VAT (rubles, kopecks)** | ** ** | **VAT amount (rubles, kopecks)** | ** ** | **Cost of purchases without   VAT (rubles, kopecks)** | ** ** | **VAT amount (rubles, kopecks)** | ** ** | **0 per cent (rubles, kopecks)** | ** ** | **Cost of purchases without  VAT (rubles, kopecks)** | ** ** | **VAT amount (rubles, kopecks)** | ** ** | **Purchases exempt from taxation (rubles,  kopecks)** | ** ** | **Indication of services liable to taxation  at the rate of 0% VAT (1)** |
| **8а**                                          | ** ** | **8b**                           | ** ** | **9а*** | ** ** | **9b*** | ** ** | **10*** | ** ** | **11а*** | ** ** | **11b*** | ** ** | **12*** | ** ** | **13******* |
|                                                  |       |                             |   |   |   |   |   |   |   |   |   |   |   | Х |   | Х |
| ***                                                   |       | ***                              |   | *** |   | *** |   | *** |   | *** |   | *** |   | *** |   | *** |
| ***                                                   |       | ***                              |   | *** |   | *** |   | *** |   | *** |   | *** |   | *** |   | *** |

 
| Director         |   | (Full name) |
|------------------|--------|-------------|
|             |   |        |
| Chief accountant |   | (Full name) |

 

* - the columns are not filled.

** - the date of prepayment receipt.

*** - the last date of the service month.

**** - User’s details.

***** - Filled in connection to the advance payments for services with0%.VAT rate.

31

----

** **

The description of the fields for the DBF file
| **Field name** | ** ** | **Name**                 | ** ** | **Type, size** | ** ** | **Description**                                                                                                |
|----------------|------------|--------------------------|------------|----------------|------------|----------------------------------------------------------------------------------------------------------------|
| 1.             |       | Form                     |       | N (2)          |       | Form number. Acquires the value of 43                                                                     |
| 2.             |       | Рeriod_d           |       | С (7)    |       | Accounting period (MM.YYYY)                                                                                    |
| 3.             |       | Seq_n                    |       | N (7)          |       | Sequence number                                                                                                |
| 4.             |       | Subscrb_ID               |       | C(15)          |       | The unique identifier of the recipient of the bill.                                                            |
| 5.             |       | Sel_f_num                |       | С (21)   |       | Details of the seller’s invoice Number                                                                    |
| 6.             |       | Sel_f_date               |       | D              |       | Details of the seller’s invoice Date (DD.MM.YYYY)                                                         |
| 7.             |       | Cast_Pay_d               |       | D              |       | Date of liquidation of the seller’s invoice  (DD.MM.YYYY)                                                 |
| 8.             |       | Accept_dat               |       | D              |       | Date of registration of the receipt of goods (works,  services) (DD.MM.YYYY)                                   |
| 9.             |       | Sel_name                 |       | С (120)  |       | Name of the seller                                                                                             |
| 10.            |       | Sel_inn                  |       | N (12)         |       | TIN of the seller                                                                                              |
| 11.            |       | Sel_kpp                  |       | N (9)          |       | KPP of the seller                                                                                              |
| 12.            |       | Customs  Declaration_num |       | С (50)   |       | Country of origin of the goods. Customs Declaration  number                                                    |
| 13.            |       | Pr_brutto                |       | N (13.2)       |       | Purchase total, including VAT (rubles, kopecks)                                                                |
| 14.            |       | Pr_net_18                |       | N (13.2)       |       | Purchase total, excluding VAT (rubles, kopecks)  liable to taxation at the rate of 18% (8)                     |
| 15.            |       | Nds_18                   |       | N (13.2)       |       | VAT amount (rubles, kopecks) liable to taxation at  the rate of 18% (8)                                        |
| 16.            |       | Pr_net_10                |       | N (13.2)       |       | Purchase total, excluding VAT (rubles, kopecks)  liable to taxation at the rate of 10% (5) of the sales   |
| 17.            |       | Nds_10                   |       | N (13.2)       |       | VAT amount (rubles, kopecks) liable to taxation at  the rate of 10% (5) of the sales                      |
| 18.            |       | Pr_net_0                 |       | N (13.2)       |       | Tax free purchases                                                                                             |
| 19.            |       | Pr_net_20                |       | N (13.2)       |       | Purchase total, excluding VAT (rubles, kopecks)  liable to taxation at the rate of 20% * (8) of the sales |
| 20.            |       | Nds_20                   |       | N (13.2)       |       | VAT amount (rubles, kopecks) liable to taxation at  the rate of 20% * (8) of the sales                    |
| 21.            |       | No_nds                   |       | N (13.2)       |       | Purchases exempt from taxation (rubles, kopecks)                                                               |
| 22.            |       | Nds_priz                 |       | N (1)          |       | Indication of services liable to taxation at the  rate of 0% VAT (1)                                           |

 

32

----

 

**Form 4**

**Register of the prepayments onaccount of the rendering of the Services of Rostelecom, included into theconsolidated invoice, registered in the purchase log for ___________**

 
| **Form  number** | ** ** | **Ref.  No.** | ** ** | **Unique identifier of  the recipient  of the bill** | ** ** | **Name of User** | ** ** | **Invoice number** | ** ** | **Cost of services (including VAT, rubles,  kopecks)** | ** ** | **Amount of   VAT in  service cost  (rubles, kopecks)** |
|------------------|------------|---------------|------------|------------------------------------------------------|------------|------------------|------------|--------------------|------------|--------------------------------------------------------|------------|---------------------------------------------------------|
| ** **       | ** ** | **1**         | ** ** | ** **                                           | ** ** | **2**            | ** ** | **3***             | ** ** | **4**                                                  | ** ** | **5**                                                   |
|             |       | X             |       |                                                 |       | *Total*          |       | Х            |       |                                                   |       |                                                    |
|             |       | ***           |       |                                                 |       | ***              |       | ***                |       | ***                                                    |       | ***                                                     |
|             |       | ***           |       |                                                 |       | ***              |       | ***                |       | ***                                                    |       | ***                                                     |

 
| **Details of the payment order** |
|----------------------------------|
| **Number**                       | ** ** | **Date  (DD.MM.YYYY)** |
| **6**                            | ** ** | **7** |
| Х                          |   | Х |
| ***                              |   | *** |
| ***                              |   | *** |

* - invoice number assigned upon receipt of theprepayment

**The description of the fields for the DBF file**
| **Field name** | ** ** | **Name**       | ** ** | **Type, size** | ** ** | **Description**                                     |
|----------------|------------|----------------|------------|----------------|------------|-----------------------------------------------------|
| 1.             |       | Form           |       | N (2)          |       | Form number. Acquires the value of 44          |
| 2.             |       | Рeriod_d |       | С (7)    |       | Accounting period (MM.YYYY)                         |
| 3.             |       | Seq_n          |       | N (7)          |       | Sequence number                                     |
| 4.             |       | Subscrb_ID     |       | C(15)          |       | The unique identifier of the recipient of the bill. |
| 5.             |       | User_fio       |       | С (80)   |       | Name of User                                        |
| 6.             |       | Sel_f_num      |       | С (21)   |       | Invoice number                                      |
| 7.             |       | Pr_brutto      |       | N (13.2)       |       | Cost of services (including VAT, rubles, kopecks)   |
| 8.             |       | NDC            |       | N (13.2)       |       | Amount of VAT in service cost (rubles, kopecks)     |
| 9.             |       | Cast_Pay__n    |       | C(25)          |       | Details of the payment order Number                 |
| 10.            |       | Cust_Pay_d_d   |       | D              |       | Details of the payment order Date (DD.MM.YYYY)      |

 

33

----

 

**Form 5**

###### **Register of theServices which were rendered at 0% VAT for ________**

 
| **Form**   | ** ** | ** **   | ** ** | ** **                         | ** ** | **Cost of**  | ** ** | **Details of the invoice** |
|------------|------------|--------------|------------|------------------------------------|------------|--------------|------------|----------------------------|
| **number** | ** ** | **Ref. No.** | ** ** | **Name of representative offices** | ** ** | **services** | ** ** | **Number**                 | ** ** | **Date** |
| ** ** | ** ** | **1**        | ** ** | **2**                              | ** ** | **3**        | ** ** | **4**                      | ** ** | **5** |
|       |       | Х      |       | *Total*                            |       |         |       | Х                    |   | X |
|       |       | ***          |       | ***                                |       | ***          |       | ***                        |   | *** |
|       |       | ***          |       | ***                                |       | ***          |       | ***                        |   | *** |

 
| **Details of the letter of confirmation** | ** ** | **Details of the agreement with the User** |
|-------------------------------------------|------------|--------------------------------------------|
| **Number**                                | ** ** | **Date**                                   | ** ** | **Number** | ** ** | **Date** |
| **6**                                     | ** ** | **7**                                      | ** ** | **8** | ** ** | **9** |
| Х                                   |       | Х                                    |   | Х |   | Х |
| ***                                       |       | ***                                        |   | *** |   | *** |
| ***                                       |       | ***                                        |   | *** |   | *** |

 
| Director         |   | (Full name) |
|------------------|--------|-------------|
|             |   |        |
| Chief accountant |   | (Full name) |

 

**The description of the fields for the DBF file**
| **Field name** | ** ** | **Name**   | ** ** | **Type, size** | ** ** | **Description**                                |
|----------------|------------|------------|------------|----------------|------------|------------------------------------------------|
| 1.             |       | Form       |       | N (2)          |       | Form number. Acquires the value of 45     |
| 2.             |       | Seq_n      |       | N (7)          |       | Sequence number                                |
| 3.             |       | Prs_n      |       | С (50)   |       | Name of representative offices                 |
| 4.             |       | Embassy_n  |       | N (13.2)       |       | Cost of services                               |
| 5.             |       | Srv_period |       | C(21)          |       | Details of the invoice Number                  |
| 6.             |       | Sel_f_num  |       | D              |       | Details of the invoice Date                    |
| 7.             |       | Sel_f_date |       | C(15)          |       | Details of the letter of confirmation Number   |
| 8.             |       | Lettr_num  |       | D              |       | Details of the letter of confirmation Date     |
| 9.             |       | Pay_doc_d  |       | С (25)   |       | Details of the agreement with the users Number |
| 10.            |       | Contract_n |       | D              |       | Details of the agreement with the users Date   |

 

 

34

----

 

**AppendixNo. 5to Agreement No. 750-05-23 dated January 01, 2006Form of Public Offer**

**AcceptanceAct for Services Rendered**

** Under Contract No._________ dt.**

**for ______________ month_________**

This Act is drawn up between Rostelecom, Open Joint-StockCompany for Long-Distance and International Telecommunications, hereinafter, “Rostelecom”,represented by                                                                     ____________________ authorized to act by Power of attorneyNo._______________________ dated                                                                                                                                                                                                          __________ on the one part, and                                                                                                                    ___________________________________________, hereinafter referred to as “Operator” representedby_________________________________, acting on the ground of_______________________________________, hereinafter altogether referred to asthe “Parties”, confirming the following services rendered by Operator toRostelecom:

 
| ** **        | ** ** | ** **                                                | ** ** | **Basis for the calculation of the service cost** | ** ** |
|-------------------|------------|-----------------------------------------------------------|------------|--------------------------------------------------------------------------------------|------------|
| **Ref. No.** | ** ** | **Service Description**                              | ** ** | **Title**                                                                            | ** ** | **Value** | ** ** |
| **1**             | ** ** | **2**                                                     | ** ** | **3**                                                                                | ** ** | **4** | ** ** |
| 1                 |       | Services, stipulated by para. 2.1. of the  Agreement |       | Accrued  income                                                                      |       |   |   |
| Total             |       |                                                      |       |                                                                                 |       |   |   |

** **
| **Tariff for service, rubles/unit of  basis for calculation of service cost** | ** ** | **Service Cost inc. VAT, rubles** | ** ** | **Including VAT, rubles** | ** ** |
|-------------------------------------------------------------------------------|------------|-----------------------------------|------------|---------------------------|------------|
| **5**                                                                         | ** ** | **6**                             | ** ** | **7**                     |       |
|                                                                          |       |                              |       |                      |       |
| **Total**                                                                     |       |                              |       |                      |       |

 

**The rendered services cost aggregated  ________, including VAT _______.**

**The services were presented properly and according toAgreement terms.**

35

----

** **

** **
| **OAO Rostelecom:**

** **

**General Director**    OAO Rostelecom 

 

/signed/D.Ye. Yerokhin  January 01, 2006   Seal here |   | **OAO Southern Telecommunications Company:**

** **

**General Director**  OAO Southern Telecommunications Company

 

/signed/А. G.A. Romsky  January 01, 2006   Seal here |
|--------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

 

36

----

** **

**Appendix No. 6to Agreement No. 750-05-23 dated January 01, 2006Form of Public Offer**

**List of Reporting Forms**

The IRO branches provides theinformation for forming the OAO Rostelecom reports based on the following formsof state statistics reporting:

1. F 88 Outgoing payable exchange data - presentedmonthly

2. F 4 Data of exchange over the telecommunication networks - presentedonce in a quarter

3. F 12 Data of incomes of communication companies - presented monthly

4. F 65 Data of incomes from telecommunications - presented once in aquarter

**The order of data presentation to the RostelecomMain Computer Center**

Information regarding statistical reporting is transmitted to theRostelecom Computer Center as a universal pattern.

While working out the title list of the sample, it is necessary to putthe unique number of the entity, registered by the Computer Center for the datathat have to be registered in the statistic accounts forms of OAO Rostelecom.

The terms of providing forms to Rostelecom Computer Center:
| **form No.** | ** ** | **Terms of data submission to Computer   Center by IRO branches** | ** ** |
|-------------------|------------|----------------------------------------------------------------------------------------------------------------|------------|
| 12                |       | 7                                                                                                              |       |
| 4                 |       | 7                                                                                                              |       |
| 88                |       | 5                                                                                                              |       |
| 65                |       | 27                                                                                                             |       |

 

The day of a month, going after the reporting period is shown.

Example of the filling the sample.
| **Name of firm (organization department)** | ** ** | **The Moscow branch of OAO Tsentrtelecom** | ** ** |
|----------------------------------------------------------------|------------|---------------------------------------------------------------------|------------|
| Document code                                                  |       | 1                                                                   |       |   |   |   |   |
| Firm code                                                      |       | 51500                                                               | х    | OKDP |   | 5420030 |   |
| Head of firm  (organization department)                        |       | Parfenov A.I.                                                       |       | OKONKh |   | 52300 |   |
|                                                           |       |                                                                |       | OKATO |   | 50401372000 |   |
| OKPO (8  characters)                                           |       | 04856347                                                            |       | OKOGU |   | 49008 |   |
| Organization  department code                                  |       | 0                                                                   |       | OKOPF |   | 90 |   |
|                                                           |       |                                                                |       | OKFS |   | 34 |   |

Comment: enterprise code  _-  51500х (given by the ComputerCenter)

37

----

 

The accounting documents within the framework of the InformationCollection and Checking System (ICCS), submitted to Svyazinvest:

1.                   “Accountsreceivable for the Telecommunication Services rendered to the institutions andorganizations subsidized from the Federal budget”

The report “Accounts receivable for the Telecommunication Servicesrendered to the institutions and organizations subsidized from the Federalbudget” is submitted to the analysis department of the Commercial Direction ofOAO Rostelecom before the 15th day of the monthfollowing the accounting month in the form established by the OAO Svyazinvest.The data must be submitted in the written and electronic form to the followingaddresses: Fax:973-99-38, e-mail: Shuwaewa @rt.ru

Contact Tel: 973-99-68

2.                   “The analysisof the state of the accounts receivable”

** **
| **OAO Rostelecom:**

** **

**General  Director**OAO Rostelecom 

 

/signed/ D.Ye.  Yerokhin   January 01, 2006   Seal here | ** ** | **ОАО Southern  Telecommunications Company:**

** **

**General Director**ОАО Southern Telecommunications Company 

 

/signed/ G.A. Romsky  January 01, 2006   Seal here |
|---------------------------------------------------------------------------------------------------------------------------------------------|------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

 

38

----

**Appendix No. 7to Agreement No. 750-05-23dated January 01, 2006Form of Public Offer**

**PARTIES MUTUAL SETTLEMENTPROCEDURE**

**1.****             ****The monetary obligations of theOperator to Rostelecom (para. 4.1.1 of the Agreement).**

1.1.           Within the termbefore the 25th day of the Billing period the Operator must transfer toRostelecom one hundred per cent (100%) of the Accrued income for the monthpreceding the Billing period for the Telecommunication Services rendered duringall periods preceding the Billing period, in accordance with the Operator’sReport.

1.2.           Irrespective of anyprovision of para. 1.1 of this Appendix 7 contradicting the understated, beforethe 25th day of the Billing period the Operator must transfer to Rostelecom,irrespective of the amount of payment received in the month preceding theBilling period, no less than the Minimal payment in the amount of 32% of theAccrued income for the Services rendered during the month preceding the Billingperiod (para. 4.1.1 of the Agreement).

1.3.           Rostelecom presentsto the Operator the invoice for the payment of the Revenue earned, for theamount determined with the consideration of para. and 1.2. hereof, before the20th day of the Billing period.

**2.****             ****The monetary obligations ofRostelecom to the Operator (para. 4.1.2. of the Agreement).**

2.1.           Rostelecom shall paythe Operator remuneration for the services rendered by the Operator toRostelecom in accordance to para. 2.1 and the remuneration for the actionsof the Operator enumerated in paras 2.2. and 2.3. of Section 2 of thisAgreement in terms and in amount indicated below. The total sum of the monetaryobligations of Rostelecom for the services rendered by the Operator toRostelecom  in accordance topara. 2.1 and the remuneration for the actions of the Operator enumeratedin paras 2.2. and 2.3. of Section 2 of this Agreement in eachcorresponding period shall be calculated on the basis of Acceptance Acts forthe corresponding periods signed by the Parties.

2.2.           No later than the25th day of the Billing Period Rostelecom shall pay the Operator a sum in theamount equal to M, which is calculated according to the following formula:

**M = A****received**** - A****min**.   where

**М** — is the amountof payment which should be timely paid by Rostelecom no later than the 25th day of the Billing Period for the servicesrendered by the Operator to Rostelecom in accordance to para. 2.1 and theremuneration for the actions of the Operator enumerated in paras 2.2. and 2.3.of Section 2 of this Agreement within all periods previous to the BillingPeriod. The sum of this payment shall not exceed the sum of cost of servicesnot paid by Rostelecom under this Agreement rendered to the latter by theOperator.

**A****received****  —**is the Revenue earned in themonth preceding the Billing period, in accordance with the Operator’s Report,for the Telecommunication Services rendered by Rostelecom to the Users duringall periods preceding the Billing period.

**A****min.**** —**the amount of the Minimalpayment, in accordance with para. 1.2. hereof.

Calculated payment М isset off for the Operator against the payment for the services rendered by theOperator to Rostelecom in accordance to para. 2.1 and the remuneration for theactions of the Operator enumerated in paras 2.2. and 2.3. of Section 2 ofthis Agreement within all periods of its validity in the part where theseservices are not paid for yet on the moment of the payment calculation.  The Parties agree that in the first place thepayments account for the services rendered during the earlier periods.

2.3.           Rostelecom makes thepayments to the Operator according to para. 2.2 of this Appendix until thetotal sum of all payments made by Rostelecom according to this clause 2 becomesequal the total cost of the services rendered to Rostelecom by the Operator.

2.4.           The Operator presentsto Rostelecom the invoices for the payments specified in para. 2.2.hereof, for the sums calculated in accordance with the mentioned paragraph,before the  20th day of the month inwhich the corresponding payment is due to be performed.

40

----

 

**3.****             ****In order to cancel (partiallycancel) the obligations indicated in para. 1 and 2 hereof, as well as theobligations of Rostelecom to the Operator arising from the Agreement ofconnection of telecommunications networks No. _____________ in theredaction dated _____________ (hereinafter — “Agreement of connection”), theParties agree upon monthly offsetting of claims by means of signing Offset Actson the dates when such obligations must be fulfilled in accordance with thisAgreement and the Agreement of connection.**

 

 
| **OAO Rostelecom:**     | **ОАО Southern  Telecommunications Company:** |
|-------------------------|-----------------------------------------------------------------|
| ** **              | ** **                                                      |
| ** **              | ** **                                                      |
| **General Director**    | **General Director**                                            |
| ** **              | ** **                                                      |
| OAO Rostelecom          | ОАО Southern Telecommunications  Company      |
| ** **              | ** **                                                      |
| ** **              | ** **                                                      |
| /signed/ D.Ye. Yerokhin | /signed/ G.A. Romsky                                            |
| ** **              |                                                            |
| January 01, 2006   | January 01, 2006                                           |
| ** **              |                                                            |
| Seal here               | Seal here                                                       |

 

41

----

 

**Appendix No. 8to Agreement No. 750-05-23dated January 01, 2006Form of Public Offer**

### **Procedure for Checking Operator for theCorrect Performance of the Agreement Term**

**1.****             ****This Appendix defines the list ofactivities necessary to be taken by the Parties (Rostelecom and the Operator)to control the completeness and correctness of the bills  drawn up to the Users for theTelecommunication Services rendered on behalf of  Rostelecom.**

**2.****             ****This Appendix defines the methodsof controlling the data about the Long-Distance and international Traffic andthe correctness of the drawing up the bills to the Users.**

**3.****             ****The control can be initiated forthe Reporting Period within the validity of the current Agreement providing ofobserving the statute of limitation, prescribed by the law of the RussianFederation.**

**4.****             ****The reasons for the beginning ofimplementation the control measures are:**

4.1.           discrepancies of thetotal cost parameters of the Rostelecom and Operator reports, exceeding 3%relatively to the indices of the Rostelecom,

4.2.           complaints from theUsers.

4.3.           Worsening of thefinancial result for OAO Rostelecom.

**5.****             ****The following actions can beperformed in the control:**

5.1.           Control of billingand account data;

5.2.           Detailed reconciliation

5.3.           comprehensivetechnical study;

5.4.           the checking of thefidelity of VAT rates adaptation;

5.5.           the checking of thefidelity of adaptation the tariffs for telecommunications provided byRostelecom upon the issue of the bills;

5.6.           Clarification of thereasons of origin (increasing/decreasing) notes Receivables due from Users andso on.

**6.****             ****Control of billing and accountdata**

6.1.           The reason forcontrol of the billing and accounts data is the discrepancy of cost parametersof the Operator’s Report and data available to Rostelecom.

6.2.           Rostelecom forms anddirect to the Operator comparative analysis of the Operators Reports (tables 1.1-1.6Appendix 2 hereto) and Rostelecom data form table 1 (Excel format) of thisAppendix, marking out directions (no more than 5), on which the discrepanciesare the largest.

6.3.           The Operator within 3working days conducts a counter analysis of the Report according to the form ofTable 1 of this Appendix for observing the tariffication conditions whilebilling:

6.3.1.       Minimum non-tariffedlimit,

6.3.2.       type of the trafficround-off,

6.3.3.       Tariffs applied,

**7.****              If one of theParties discovers a mistake on this stage and its correction results in theelimination of the discrepancies, the Parties approve the date of the mistakecorrection and the date of rebilling and the necessity for the correction ofthe bills drawn up for the Users.**

7.1.           If the mistake wasnot found or its correction didn’t remove the discrepancies, then the Partiesfix such discrepancies in Reconciliation Report.

42

----

 

**8.****             ****Detailed reconciliation**

8.1.           The ground for thedetailed reconciliation are discrepancies fixed in the Reconciliation Report onthe stage of reconciliation of billing and discrepancy accounts.

8.2.           The Parties adjustwith the operation factors of the detailed reconciliation:

8.2.1.       time factors (month,week, day, hour and so on),

8.2.2.       ancillary parameters(switchboards, trunks, numbering capacity),

8.2.3.       aspect of thedetailed reconciliation,

8.2.4.       size of the detailedreconciliation,

8.2.5.       data exchange type.

8.3.           The format sample foraccordance of measured service data for a detailed revise, indicated in Table 2of the Appendix, can be changed depending on technical abilities of theParties. Detailed reconciliation is conducted under the agreement of theParties using the resources of Rostelecom and/or Operator. The results of thereconciliation, performed by Rostelecom, send to the address of Operator notlater than after 7 working days from matching of the operation factors, indicatedin para. 7.2 of the Appendix.

8.4.            The parties conductanalysis of the results of the detailed reconciliation. If one of the Partiesdiscovers a mistake on this stage and its correction results in the eliminationof the discrepancies, the Parties approve the date of the mistake correctionand the date of rebilling and the necessity for the correction of the billsdrawn up for the Users.

8.5.           If the mistake wasnot found or it’s correction didn’t remove the discrepancies, then the Partiesfix such discrepancies in revise statement not later than 3 working days afterresults of the detailed revision will be ready. The Parties will co-ordinatethe next steps:

8.5.1.       Another addition,ancillary parameters of the revise are selected (repeated execution of thestage of the detailed reconciliation),

8.5.2.       comprehensivetechnical study should be performed.

**9.****             ****Comprehensive technical study.**

9.1.           The reason for therealization of the comprehensive technical study is coordinated on the previousstages statements and the absence of the ascertained reasons for discrepancies.

9.2.           In the context of thecomprehensive technical study it can be realized by the associated Parties:

9.3.           verification of capacity for work ofcommunication channels;

9.3.1.       verification of therecording completeness  of the tarifffiles;

9.3.2.       verification ofrecording conditions of the tariff files;

9.3.3.       registration of theprobing calls;

9.3.4.       verification of therouting Regulations;

9.3.5.       verification of thesoftware, used in the system of collection and processing of tariff informationand so on;

9.4.           using indirectmethods of research.

9.5.           After getting theresults the report is organized and agreed by the Parties, the used methods,conclusions, recommendations for eliminating the reasons, caused thediscrepancies, the terms of removal such reasons are indicated inside thisreport. According to the conclusions of the reports of the comprehensivetechnical study, the decision is taken about the date of re-calculation andnecessity of adjustment of the bills, presented to the Users.

Table 1. Dedicated reconciliation form
|                    | ** ** | ** **           | ** ** | ** **    | ** ** | ** **          | ** ** | **Rostelecom data** | ** ** | **Operator data** | ** ** | **Discrepancies** | ** ** |
|--------------------|------------|----------------------|------------|---------------|------------|---------------------|------------|--------------------------|------------|------------------------|------------|-------------------|------------|
| **User  category** | ** ** | **Tariff  category** | ** ** | **Direction** | ** ** | **Direction  code** | ** ** | **min**                  | ** ** | **tariff**             | ** ** | **Total**         | ** ** | **min** | ** ** | **tariff** | ** ** | **Total** | ** ** | **min** | ** ** | **%  (rubles)** | ** ** |
|                    |       |                 |       |          |       |                |       |                     |       |                   |       |              |       |   |   |   |   |   |   |   |   |   |   |
|               |       |                 |       |          |       |                |       |                     |       |                   |       |              |       |   |   |   |   |   |   |   |   |   |   |

 

43

----

 

Table 2. Format of call service data

Data should be presented in electronic format dbf or xls.
| Tel_A* | ** ** | **Tel_В*** | ** ** | **Mn_I*** | ** ** | **Mn_O*** | ** ** | **Date*** | ** ** | **Time*** | ** ** | **D_sec*** | ** ** |
|--------|------------|------------------|------------|-----------|------------|-----------|------------|-----------|------------|-----------|------------|------------|------------|
|        |       |             |       |      |       |      |       |      |       |      |       |       |       |

----

* fill-in spaces are marked

·                  FieldTel_A*: Number of the subscriber A phone

·                  FieldTel_B*: Number of the subscriber B phone

·                  FieldMn_I*: Mnemonics of incoming group of channels

·                  FieldMn_O*: Mnemonics of outgoing group of channels

·                  FieldDate*: Date of the call beginning (DDММYY)

·                  FieldTime*: Time of the call beginning (HHММSS)

·                  FieldD_sec*: Call duration (in seconds)

 
| **OAO Rostelecom:**      | **ОАО Southern Telecommunications Company:** |
|--------------------------|----------------------------------------------------------------|
| ** **               | ** **                                                     |
| ** **               | ** **                                                     |
| **General  Director**    | **General  Director**                                          |
|                     |                                                           |
| OAO Rostelecom           | ОАО  Southern Telecommunications Company     |
|                     |                                                           |
|                     |                                                           |
| /signed/ D.Ye.  Yerokhin | /signed/ G.A.  Romsky                                          |
|                     |                                                           |
| January 01,  2006   | January 01,  2006                                         |
|                     |                                                           |
| Seal here                | Seal here                                                      |

 

44

----

 

**Appendix No. 9to Agreement No. 750-05-23dated January 01, 2006Form of Public Offer**

**REGULATIONS**

**for Handling of Receivables andPayables and Order of Receivables and Payables Write-Off**

**1.**              **Terms andDefinitions**

1.1.           **Receivablesdue from Users** — receivables from legal entities and individualsrelated to payments for long-distance and international telecommunicationsrendered to the latter by Rostelecom.

1.2.           **OverdueReceivables** — Receivables due from Users not settled during the termspecified in the agreement (invoice). The Overdue Receivables fall intoReceivables Real for Collection, Bad Receivables.

1.3.           **ReceivablesReal for Collection** — Overdue Receivables in relation to which thereexist grounds for considering it to be voluntary paid within reasonable time,or enforced by action.

1.4.           **Bad Receivables**— Overdue Receivables, collection of which is impossible.

1.5.           **QualifiedBad Receivables** — Overdue Receivables collection of which isimpossible due to the following reasons:

1.5.1.       the limitation period forclaims related to collection of indebtedness in accordance with current law haselapsed;

1.5.2.       liability to pay theindebtedness has been terminated due to liquidation of a legal entity (article419 CC RF) or death of an individual (article 418 CC RF);

1.5.3.       the debtor, if a legalentity, has been declared bankrupt or bankruptcy proceedings in relation tothem have been finished;

1.5.4.       enforcement proceedings inrelation to indebtedness is impossible due to expiration of term for directingof a court order for execution.

1.6.           **Payables dueUsers** — indebtedness of Rostelecom towards individuals in the amountof funds received on account of oncoming long-distance and internationaltelecommunications. Payables due Users are reflected in the books of Rostelecomand the Operator.

1.7.           **UncalledPayables due Users** — Payables due Users, reclamation of which isimpossible by users due to the following reasons:

1.8.           the limitation periodin relation to indebtedness has elapsed;

1.9.           the creditor haswithdrawn due to liquidation (legal entity) or death (individual).

**2.**              **General**

2.1.           These Regulationsdetermine procedure of handling by the Operator of Receivables due from Usersemerged in relation to rendering by the latter of long-distance andinternational telecommunications.

2.2.           In part of issues not regulated by the presentRegulations the Operator establishes their own internal procedure for handlingReceivables which does not contradict the Agreement.

**3.**              **Reconcilementof Indebtedness**

3.1.           Reconcilement ofReceivables due from Users and Payables due Users as per data of Rostelecom andthe Operator is conducted on the basis of Operator’s Report information (form 2of Appendix 3 to the Agreement). Approval of Operator’s Report by Rostelecomsimultaneously implies approval of the Operator’s data on amount of Receivablesdue from Users and Payables due Users.

45

----

**4.**              **Adjustmentof Indebtedness**

4.1.           In case of errors thathave caused misstatement of amount of Receivables due from Users and Payablesdue Users are detected, the indebtedness can be adjusted in accordance with theprocedure outlined in the present article.

4.2.           In accordance with thepresent article, it is required to conduct adjustment of misstatements ofReceivables due from Users and Payables due Users, which have emerged in theresult of:

4.3.           errors of the Operatorduring classification of monetary funds received from users;

4.4.           errors during accrualof indebtedness for Rostelecom long-distance and internationaltelecommunications (excluding cases of illegal and unauthorized connection tothe Operator’s communication network).

4.5.           Correction of theindebtedness can be performed twice a year — according to the balance on the31st of March and 30th of June of each year.

4.6.           For adjustment ofindebtedness the Operator draws up and submits to Rostelecom the followingdocuments:

4.7.           List of adjustments ofReceivables due from Users and Payables due Users as per Form 1 of theRegulations;

4.8.           Copies of documentsconfirming necessity of adjustment of Receivables due from Users and Payablesdue Users (acts of settlements reconcilement, invoices, payment documents,claims, judicial decisions, etc.);

4.9.           Register of documentsconfirming necessity of adjustment of Receivables due from Users and Payablesdue Users as per Form 2 of the present Regulations.

4.10.     The documents are submittedby the Operator along with Operator’s Report (Appendix No. 3 to theAgreement) for April and June of each year on paper andelectronically (Excel format, excluding copies of documents confirmingnecessity of adjustment of Receivables due from Users and Payables due Users).

4.11.     Rostelecom studies thedocuments submitted by the Operator and, provided comments are absent, approvesthem within 45 days from the date of submitting. The approval implies arespective endorsement on List of adjustments of Receivables due from Users andPayables due Users.

4.12.     During 5 days from theapproval of documents Rostelecom forwards to the Operator the approved copy ofList of adjustments of Receivables due from Users and Payables due Users.

4.13.     In case comments on thedocuments submitted by the Operator are present, Rostelecom notifies theOperator in writing not later than 45 days from the date of presentation ofdocuments. During 30 days from the moment of receipt of such notification theOperator must remove the revealed comments and submit to Rostelecom documents,which have been commented on by Rostelecom, anew.

4.14.     On the basis of List ofadjustments of Receivables due from Users and Payables due Users approved byRostelecom, the Parties introduce adjustments into accounting records duringthe month in which Rostelecom approved the List. During the same monthadjustments of indebtedness are included into forms 2.1 and 2.2 of the Operator’sReport (Appendix No.3 to the Agreement).

4.15.     Where debt corrections areconnected with corrections of Previous Revenues, the amount of thesecorrections is to be taken by the parties into account during the correctionperiod.

**5.**              **Inventory ofIndebtedness**

5.1.           Annually, as of September 30of each year, the Operator carries out inventory of Receivables due 1from Usersand Payables due Users. The inventory is taken in accordance with inventorynormative documents in force for the moment of its taking. For the moment ofsigning of the Contract, Guidelines on inventory of property and financialliabilities, approved by Order of RF MF No.49 dated 13.06.1995, serve as suchdocument.

5.2.           As per results ofinventory the Operator draws up:

5.2.1.       Inventory Deed as per Form 3of the Regulations;

5.2.2.       Appendices to InventoryDeed as per Form 4 of the Regulations;

5.2.3.       List of adjustments ofReceivables due from Users and Payables due Users as per Form 1 of theRegulations;

5.2.4.       copies of documentsconfirming necessity of adjustment of Receivables due from Users and Payablesdue Users (acts of settlements reconcilement, invoices, payment documents,claims);

5.2.5.       Register of documentsconfirming necessity of adjustment of Receivables due from Users and Payablesdue Users as per Form 2 of the present Regulations.

5.3.           Documents are submittedby the Operator on paper (excluding Appendices to Inventory Deed) andelectronically (Excel format, except document copies confirming the necessityof adjustment of Receivables due from Users and Payables due Users) not laterthan January 31 of the year which follows the year the inventory is takenas of September 30.

46

----

5.4.           Rostelecom examines thedocuments submitted by the Operator and, in case comments are absent, approvesthem within 45 days from the moment of their presentation.

5.5.           Approval of the saiddocuments by Rostelecom implies:

5.5.1.       approval by Rostelecom ofinventory results;

5.5.2.       approval by Rostelecom ofadjustments of Receivables due from Users and Payables due Users, proposed bythe Operator in relation to revelation of errors and misstatements.

5.6.           During 5 days from thedate of approval of documents, Rostelecom forwards to the Operator:

5.6.1.       notification on approval ofinventory results and adjustments of Receivables due from Users and Payablesdue Users in an optional form. The said notification, among other things, mustcontain information on the period (month) during which adjustments are made inthe accounting records of Rostelecom and the Operator;

5.6.2.       approved copy of InventoryDeed;

5.6.3.       approved copy of List ofadjustments of Receivables due from Users and Payables due Users.

5.7.           In case comments on thedocuments submitted by the Operator are present, Rostelecom notifies theOperator in writing not later than 45 days from the date of presentation ofdocuments. During 30 days from the moment of receipt of such notification theOperator must remove the revealed comments and submit to Rostelecom documents,which have been commented on by Rostelecom, anew.

5.8.           On the basis ofInventory Deed and List of adjustments of Receivables due from Users andPayables due Users approved by Rostelecom, the Parties introduce adjustmentsinto accounting records during the month indicated in Rostelecom notificationon approval of inventory results and adjustments of Receivables due from Usersand Payables due Users. During the same month adjustments of indebtedness areincluded into forms 2.1 and 2.2 of the Operator’s Report (Appendix No.3 to theAgreement).

5.9.           If adjustments ofindebtedness are related to adjustments of Received Profit for previousperiods, the amount of the adjustments is considered in the course ofsettlement by the Parties during the period adjustments are introduced.

**6.**              **Order ofCollection of Overdue Receivables**

6.1.           In relation to Userswith Overdue Receivables, all legal measures are applied, aimed at collectionof Receivables by the Operator from Users (including: use of an automaticinformator (telephone calls), suspension communication network access,restriction of access to certain types of services rendered by Rostelecom,forwarding of warning letters (claims), bringing of suits in courts). Duringsettlement of issues of principal debt amount repayment it is allowed to drawup and signing with Users of schedules of repayment of indebtedness and penaltyaccrued in accordance with conditions of the agreement, on the basis of whichthe Users are rendered telecommunications by Rostelecom and/or in accordancewith current law.

6.2.           In case of overduefulfillment by the User of their liabilities to pay for telecommunicationsrendered by Rostelecom, accrual of penalty is carried out in accordance withconditions of the agreement, on the basis of which the Users are renderedtelecommunications by Rostelecom and/or in accordance with current law.Nevertheless, in any case, the Operator must not collect penalty in a judicialprocedure in part exceeding 100% of the principal debt amount of acorresponding User for telecommunications rendered by Rostelecom.

6.3.           In case of emergence ofOverdue Receivables the Operator must take the following measures aimed atcollecting of Overdue Receivables by the Operator from Users before taking itto court:

6.3.1.       Not later than the 10th day of the month following the Billing periodthe Operator notifies the User with Overdue Receivables on the existence andamount of overdue liabilities by means of telephone calls to such Users.

6.3.2.       Not later than 20 daysafter measures indicated in para. 6.3.1. have been taken, the Operatorsuspends access to Rostelecom services and restricts access to certain types ofservices rendered by Rostelecom in accordance with Public Offer (AppendixNo.1).

6.3.3.       Not later than 20 daysafter the measures indicated in para. 6.3.2 have been taken by the Operator, the Operator forwards to users withOverdue Receivables warning letters (claim) regarding presence and amount ofOverdue Receivables indicating term during which such Overdue Receivablesshould be settled.

6.4.           In case after the measures indicated inpara. 6.3. Overdue Receivables were not written off the Operator no laterthan 40 days after sending a warning letter to the User with OverdueReceivables as indicated in para. 6.3.3. of 

47

----

                             these Regulations, sends them to the GeneralCourt (if the User is a individual) or to Arbitrage Court (if the User is alegal entity) a claim on charging Overdue Receivables from such User.

6.5.           Not less than 14 calendar days prior to filinga suit specified in para. 6.4. of the present Regulations, the Operatormust forward to Rostelecom information on (1) presence of OverdueReceivables in relation to corresponding Users with on line of pre-trialmeasures taken by the Operator aimed at collection of Outstanding Receivablesby the Operator from Users, (2) amount of state duty due for payment inrelation to corresponding claims with indication of payment details andpurpose.

6.6.           During 5 working days from the moment ofreceipt from the Operator of information indicated in para. 6.5.,Rostelecom independently effects payment of the state duty.

**7.**              **Writing-offof Receivables due from Users and Payables due Users**

7.1.           Only Qualified BadReceivables and Uncalled Payables due Users are subject to writing-off.

7.2.           Writing-off ofindebtedness is carried out on the basis of inventory of Receivables due fromUsers and Payables due Users conducted on the basis of Article 5 of thepresent Appendix. The amount of Qualified Bad Receivables and Uncalled Payablesdue Users subject to writing-off is determined on the basis of Inventory Deeddrawn up by the Operator during inventory.

7.3.           During 45 days from thereceipt of notification on approval of inventory results and adjustments ofReceivables due from Users from Rostelecom, the Operator is obliged to forwardto Rostelecom the following documents related to Qualified Bad Receivables andUncalled Payables due Users, indicated in the Inventory Deed:

7.3.1.       written grounding forwriting-off of indebtedness as per Form 5;

7.3.2.       copies of documentspursuant to written grounding for writing-off of indebtedness;

7.3.3.       Register of writtengrounding for writing-off of indebtedness as per Form 6;

7.3.4.       List of indebtedness beingwritten-off as per form 7.

7.4.           The Operator submitsthe said documents on paper, Register of written grounding for writing-off ofindebtedness is also submitted electronically (Excel format).

7.5.           Rostelecom examines thedocuments submitted by the Operator and, provided comments are absent, approveswritten grounding for writing-off of indebtedness drawn up by the Operatorwithin 45 days from the date of their presentation.

7.6.           During 90 days from thedate of approval Rostelecom forwards to the Operator the Statement ofRostelecom Board Decision on writing-off of Receivables due from Users andPayables due Users in the amount corresponding to the amount of indebtednessindicated in written groundings approved by Rostelecom. The Statement ofRostelecom Board Decision on writing-off of Receivables due from Users andPayables due Users encloses Register of written grounding for writing-off of indebtednessas per Form 6 and List of indebtedness being written-off drawn up on thebasis of the said groundings approved by Rostelecom as per Form 7.

7.7.           In case comments on thedocuments submitted by the Operator are present, Rostelecom notifies the Operatorin writing not later than 45 days from the date of presentation of documents. During30 days from the moment of receipt of such notification the Operator mustremove the revealed comments and submit to Rostelecom documents, which havebeen commented on by Rostelecom, anew.

7.8.           On the basis ofStatement of Rostelecom Board Decision on writing-off of Receivables due fromUsers and Payables due Users, Register of written grounding for writing-off ofindebtedness and List of indebtedness being written-off drawn up on the basisof the said groundings approved by Rostelecom the Parties write-off theindebtedness in the accounting records. During the same month the written-offindebtedness is included into forms 2.1 and 2.2 of the Operator’s Report(Appendix No.3 to the Agreement).

7.9.           The written-offReceivables due from Users are reflected off-balance during five years from themoment of writing-off. In case money are received in return of suchindebtedness the Operator submits to Rostelecom a Report on monetary fundsreceived in return of written-off Receivables as per Form 8. The Report issubmitted along with Operator’s Report for the period during which the monetaryfunds are received.

7.10.     The cost of Operator’sservices related to handling of Receivables for the period during which themonetary funds are received is increased for the amount of received monetaryfunds.

48

----

** **
| **OAO Rostelecom:**      | **ОАО Southern Telecommunications Company:** |
|--------------------------|----------------------------------------------------------------|
| ** **               | ** **                                                     |
| ** **               | ** **                                                     |
| **General  Director**    | **General  Director**                                          |
|                     |                                                           |
| OAO Rostelecom           | ОАО  Southern Telecommunications Company     |
|                     |                                                           |
|                     |                                                           |
| /signed/ D.Ye.  Yerokhin | /signed/ G.A.  Romsky                                          |
|                     |                                                           |
| January 01,  2006   | January 01,  2006                                         |
|                     |                                                           |
| Seal here                | Seal here                                                      |

 

49

----

 
|              | **Form 1**      |
|--------------|----------------------|
| *** *** | ***I  Approve***     |
|         |                 |
| ** **   | ***(Name,  title)*** |
| *** *** | *** ***         |
| ** **   | (Date)               |

** **

**Adjusted debts due from/to theusers for long-distance and international telecommunications provided by OAORostelecom as of _____________________________**

1. On accounts receivable

Debts for the services to which 18% VAT isapplied
|                   | ** ** | ** **                 | ** ** | **Total sum of adjustment for the period** | ** ** | **Including the total of adjusted pay for telecommunications  associated with the adjusted debts** | ** ** |
|-------------------|------------|----------------------------|------------|--------------------------------------------------------------------------|------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------|------------|
| ** **        | ** ** | **Period of**         | ** ** | **towards growth of  indebtedness**                            | ** ** | **towards reduction of  indebtedness**                                                                                                          | ** ** | **adjusted balance** | ** ** | **towards pay increase** | ** ** | **towards pay reduction** | ** ** | **adjusted balance** | ** ** |
| **Ref. No.** | ** ** | **indebtedness  creation** | ** ** | **Total**                                                                | ** ** | **Including  VAT**                                                                                                                                        | ** ** | **Total** | ** ** | **Including  VAT** | ** ** | **Total** | ** ** | **Including  VAT** | ** ** | **Total** | ** ** | **Including  VAT** | ** ** | **Total** | ** ** | **Including  VAT** | ** ** | **Total** | ** ** | **Including  VAT** | ** ** |
| **1**             | ** ** | **2**                      | ** ** | **3**                                                                    | ** ** | **4**                                                                                                                                                     | ** ** | **5** | ** ** | **6** | ** ** | **7** | ** ** | **8** | ** ** | **9** | ** ** | **10** | ** ** | **11** | ** ** | **12** | ** ** | **13** | ** ** | **14** | ** ** |
|         |       |        |       |                                                                     |       |                                                                                                                                                      |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|         |       |                       |       |                                                                     |       |                                                                                                                                                      |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Total             |       |                  |       |                                                                     |       |                                                                                                                                                      |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

 

52

----

 
| Including the total of adjusted accruals for telecommunications  associated with the adjusted debts | ** ** | **Including the aggregate Telecommunication Services payment  amount adjustments connected with debt adjustments** | ** ** |
|------------------------------------------------------------------------------------------------------------------------------------------------------------|------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------|
| **towards growth of accruals**                                                                                                              | ** ** | **towards reduction of accruals**                                                                                                                     | ** ** | **adjusted balance** | ** ** | **towards pay increase** | ** ** | **towards pay reduction** | ** ** | **adjusted balance** | ** ** |
| **Total**                                                                                                                                                  | ** ** | **Including  VAT**                                                                                                                                                   | ** ** | **Total** | ** ** | **Including  VAT** | ** ** | **Total** | ** ** | **Including  VAT** | ** ** | **Total** | ** ** | **Including  VAT** | ** ** | **Total** | ** ** | **Including  VAT** | ** ** | **Total** | ** ** | **Including  VAT** | ** ** |
| **15**                                                                                                                                                     | ** ** | **16**                                                                                                                                                               | ** ** | **17** | ** ** | **18** | ** ** | **19** | ** ** | **20** | ** ** | **21** | ** ** | **22** | ** ** | **23** | ** ** | **24** | ** ** | **25** | ** ** | **26** | ** ** |
|                                                                                                                                                            |       |                                                                                                                                                                 |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                       |       |                                                                                                                                                                 |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                            |       |                                                                                                                                                                 |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

 

Debts for the services to which 0% VAT isapplied
|                   | ** ** | ** **                                 | ** ** | **Total sum of adjustment for the period** | ** ** | **Including the total of adjusted pay  for telecommunications associated with  the adjusted debts** | ** ** | **Including the total of adjusted accruals  for telecommunications associated with  the adjusted debts** | ** ** | **Including the aggregate Telecommunication  Services payment amount adjustments  connected with debt adjustments** | ** ** |
|-------------------|------------|--------------------------------------------|------------|--------------------------------------------------------------------------|------------|-------------------------------------------------------------------------------------------------------------------------------------------------------|------------|------------------------------------------------------------------------------------------------------------------------------------------------------------|------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------|
| **Ref. No.** | ** ** | **Period of  indebtedness  creation** | ** ** | **towards  growth of  indebtedness**                                | ** ** | **towards  reduction of  indebtedness**                                                                                                          | ** ** | **adjusted  balance**                                                                                                                                      | ** ** | **towards  pay increase**                                                                                                                                   | ** ** | **towards pay  reduction** | ** ** | **adjusted  balance** | ** ** | **towards  growth of  accruals** | ** ** | **towards  reduction of  accruals** | ** ** | **adjusted  balance** | ** ** | **towards  growth  of accruals** | ** ** | **towards  reduction of  accruals** | ** ** | **adjusted  balance** | ** ** |
| **1**             | ** ** | **2**                                      | ** ** | **3**                                                                    | ** ** | **4**                                                                                                                                                 | ** ** | **5**                                                                                                                                                      | ** ** | **6**                                                                                                                                                            | ** ** | **7** | ** ** | **8** | ** ** | **9** | ** ** | **10** | ** ** | **11** | ** ** | **12** | ** ** | **13** | ** ** | **14** | ** ** |
|                   |       |                                       |       |                                                                     |       |                                                                                                                                                  |       |                                                                                                                                                       |       |                                                                                                                                                             |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|              |       |                                       |       |                                                                     |       |                                                                                                                                                  |       |                                                                                                                                                       |       |                                                                                                                                                             |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Total             |       |                                       |       |                                                                     |       |                                                                                                                                                  |       |                                                                                                                                                       |       |                                                                                                                                                             |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

 

53

----

 

2. On accounts payable

Debts for the services to which 18% VAT isapplied

 
|                   | ** ** | ** **                 | ** ** | **Total sum of adjustment for the period** | ** ** | **Including the total of adjusted pay for telecommunications  associated with the adjusted debts** | ** ** |
|-------------------|------------|----------------------------|------------|--------------------------------------------------------------------------|------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------|------------|
| ** **        | ** ** | **Period of**         | ** ** | **towards growth  of indebtedness**                            | ** ** | **towards reduction  of indebtedness**                                                                                                          | ** ** | **adjusted balance** | ** ** | **towards pay increase** | ** ** | **towards pay reduction** | ** ** | **adjusted balance** | ** ** |
| **Ref. No.** | ** ** | **indebtedness  creation** | ** ** | **Total**                                                                | ** ** | **Including  VAT**                                                                                                                                        | ** ** | **total** | ** ** | **Including  VAT** | ** ** | **Total** | ** ** | **Including  VAT** | ** ** | **Total** | ** ** | **Including  VAT** | ** ** | **Total** | ** ** | **Including  VAT** | ** ** | **Total** | ** ** | **Including  VAT** | ** ** |
| **1**             | ** ** | **2**                      | ** ** | **3**                                                                    | ** ** | **4**                                                                                                                                                     | ** ** | **5** | ** ** | **6** | ** ** | **7** | ** ** | **8** | ** ** | **9** | ** ** | **10** | ** ** | **11** | ** ** | **12** | ** ** | **13** | ** ** | **14** | ** ** |
|                   |       |                       |       |                                                                     |       |                                                                                                                                                      |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|              |       |                       |       |                                                                     |       |                                                                                                                                                      |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Total             |       |                       |       |                                                                     |       |                                                                                                                                                      |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

 
| **Including the aggregate Telecommunication Services payment amount adjustments connected with debt adjustments** |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **towards pay increase**                                                                                                                                       | ** ** | **towards pay reduction** | ** ** | **adjusted balance** |
| **Total**                                                                                                                                                                | ** ** | **Including VAT** | ** ** | **Total** | ** ** | **Including VAT** | ** ** | **Total** | ** ** | **Including VAT** |
| **15**                                                                                                                                                                   | ** ** | **16** | ** ** | **17** | ** ** | **18** | ** ** | **19** | ** ** | **20** |
|                                                                                                                                                                          |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                                     |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                                          |   |   |   |   |   |   |   |   |   |   |

 

54

----

Debts for the services to which 0% VAT isapplied
|                   | ** ** | ** **         | ** ** | **Total sum of adjustment for the period** | ** ** | **Including the total of adjusted pay for telecommunications  associated with the adjusted debts** | ** ** |
|-------------------|------------|--------------------|------------|--------------------------------------------------------------------------|------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------|------------|
| ** **        | ** ** | **Period of** | ** ** | **towards growth of  indebtedness**                            | ** ** | **towards reduction of  indebtedness**                                                                                                          | ** ** | **adjusted balance** | ** ** | **towards pay increase** | ** ** | **towards pay reduction** | ** ** | **adjusted balance** | ** ** |
| ** **        | ** ** | **indebtedness**   | ** ** | ** **                                                               | ** ** | **Including**                                                                                                                                             | ** ** | ** ** | ** ** | **Including** | ** ** | ** ** | ** ** | **Including** | ** ** | ** ** | ** ** | **Including** | ** ** | ** ** | ** ** | **Including** | ** ** | ** ** | ** ** | **Including** | ** ** |
| **Ref. No.** | ** ** | **creation**       | ** ** | **Total**                                                                | ** ** | **VAT**                                                                                                                                                   | ** ** | **total** | ** ** | **VAT** | ** ** | **Total** | ** ** | **VAT** | ** ** | **Total** | ** ** | **VAT** | ** ** | **Total** | ** ** | **VAT** | ** ** | **Total** | ** ** | **VAT** | ** ** |
| **1**             | ** ** | **2**              | ** ** | **3**                                                                    | ** ** | **4**                                                                                                                                                     | ** ** | **5** | ** ** | **6** | ** ** | **7** | ** ** | **8** | ** ** | **9** | ** ** | **10** | ** ** | **11** | ** ** | **12** | ** ** | **13** | ** ** | **14** | ** ** |
|                   |       |               |       |                                                                     |       |                                                                                                                                                      |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|              |       |               |       |                                                                     |       |                                                                                                                                                      |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Total             |       |               |       |                                                                     |       |                                                                                                                                                      |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

 
| **Including the aggregate Telecommunication Services payment amount adjustments connected with debt adjustments** |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **towards pay increase**                                                                                                                                       | ** ** | **towards pay reduction** | ** ** | **adjusted balance** |
| **Total**                                                                                                                                                                | ** ** | **Including VAT** | ** ** | **Total** | ** ** | **Including VAT** | ** ** | **Total** | ** ** | **Including VAT** |
| **15**                                                                                                                                                                   | ** ** | **16** | ** ** | **17** | ** ** | **18** | ** ** | **19** | ** ** | **20** |
|                                                                                                                                                                          |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                                     |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                                          |   |   |   |   |   |   |   |   |   |   |

 
| **Director**         | ** ** | **(Full name)** |
|----------------------|------------|-----------------|
| ** **           | ** ** | ** **      |
| **Chief accountant** | ** ** | **(Full name)** |

 

55

----

 

**Form 2**

**Registerof documents in support of adjusted debts due from/to the users forlong-distance and international communication provided by OAO Rostelecom as of_________________________**

 
| ** **        | ** ** | ** **                                 | ** ** | ** **                                                                                                                                                                                                                                | ** ** | ** **                     | ** ** | **Adjustments**                               | ** ** | ** **                                                                       | ** ** | ** **                           | ** ** | ** **                                                              | ** ** |
|-------------------|------------|--------------------------------------------|------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------|--------------------------------|------------|-----------------------------------------------|------------|----------------------------------------------------------------------------------|------------|--------------------------------------|------------|-------------------------------------------------------------------------|------------|
| ** **        | ** ** | ** **                                 | ** ** | **Type of indebtedness**                                                                                                                                                                                                        | ** ** | ** **                     | ** ** | **towards growth  of indebtedness** | ** ** | **towards reduction  of indebtedness**                                 | ** ** | ** **                           | ** ** | ** **                                                              | ** ** | ** ** | ** ** |
| **Ref. No.** | ** ** | **Period of  indebtedness  creation** | ** ** | **(debtor for services, VAT 18%  -1/debtor for services,  VAT 0% - 2/credit for  services, VAT 18% -  3/credit for services, VAT 0% - 4)** | ** ** | **Name of  counterparty** | ** ** | **Sum of  adjustment,  rubles**          | ** ** | **Reduction of  pay in the  result of  adjustment,  rubles** | ** ** | **Sum of  adjustment,  rubles** | ** ** | **Pay increase  in the  result of  adjustment,  rubles** | ** ** | **Name and  requisites of the  documents in  support of  adjustment** | ** ** | **Number of  Note to the  Deed of  Inventory *** | ** ** | **Number of  the line in  the Note to  the Deed of  Inventory*** | ** ** |
| **1**             | ** ** | **2**                                      | ** ** | **3**                                                                                                                                                                                                                                     | ** ** | **4**                          | ** ** | **5**                                         | ** ** | **6**                                                                            | ** ** | **7**                                | ** ** | **8**                                                                   | ** ** | **9** | ** ** | **10** | ** ** | **11** | ** ** |
|              |       | Total                                      |       | accounts  receivable for the services, 18% VAT                                                                                                                                                                                            |       |                           |       |                                          |       |                                                                             |       |                                 |       |                                                                    |       |   |   |   |   |   |   |
|              |       | Total                                      |       | accounts  receivable for the services, 0% VAT                                                                                                                                                                                             |       |                           |       |                                          |       |                                                                             |       |                                 |       |                                                                    |       |   |   |   |   |   |   |
|              |       | Total                                      |       | accounts  receivable for the late payment penalty                                                                                                                                                                                         |       |                           |       |                                          |       |                                                                             |       |                                 |       |                                                                    |       |   |   |   |   |   |   |
|              |       | Total                                      |       | accounts  payable for the services, 18% VAT                                                                                                                                                                                               |       |                           |       |                                          |       |                                                                             |       |                                 |       |                                                                    |       |   |   |   |   |   |   |
|              |       | Total                                      |       | accounts payable for the services, 0% VAT                                                                                                                                                                                                 |       |                           |       |                                          |       |                                                                             |       |                                 |       |                                                                    |       |   |   |   |   |   |   |

* - these linesare filled in only when making out a register on the results ofinventory-taking
| **Director**         | ** ** | **(Full name)** |
|----------------------|------------|-----------------|
| ** **           | ** ** | ** **      |
| **Chief accountant** | ** ** | **(Full name)** |

 

56

----

 

#### **Form 3**

| **I Approve**      |
|--------------------|
|               |
| **(Name,  title)** |
|               |
| **(Date)**         |

 

 
|                               |   |                                                  |   |             |   | Code     |
|-------------------------------|--------|-------------------------------------------------------|--------|------------------|--------|----------|
|                          |   |                                                  |   |             |   |     |
|                               |   | Form on OKUD                                          |   |             |
|                          |   |                                                  |   |             |   |     |
| signature                     |   | on OKPO                                               |   |             |
| organization  department      |   |                                                  |   |             |
|                          |   |                                                  |   | Type of activity |   |     |
|                          |   | order,   resolution,   regulation |   | number           |   |     |
| Warrant for inventory-taking: |   |                                                  |   | date             |   |     |
|                          |   | Cross out the  irrelevant                             |   | Operation type   |   |     |
|                          |   |                                                  |   |             |   |     |
|                          |   |                                                  |   |             |   |     |   |   |   |   |
|                          |   |                                                  |   |             |   |     |   | Document number |   | Document date |   |   |   |   |
|                          |   |                                                  |   |             |   | **DEED** |   |   |   |   |   |   |   |   |

#### ** **

#### **Deed of Inventory of user settlements forlong-distance and international telecommunications provided by OAO Rostelecom**

The present Deed has beenprepared by the committee to state that as of “______“ _____________ there wasconducted an inventory-taking of user settlements for the long-distance andinternational telecommunications provided by OAO Rostelecom.

During theinventory-taking the committee discovered the following:

1. On accounts receivablefor the services
|                   | ** ** | ** **                  | ** ** | ** **        | ** ** | ** **              | ** ** | **Data of the “Notes to the Deed of Inventory”** | ** ** |
|-------------------|------------|-----------------------------|------------|-------------------|------------|-------------------------|------------|----------------------------------------------------------------------------------------------------|------------|
| **Ref. No.** | ** ** | **Number  of account** | ** ** | **Account  name** | ** ** | **Accounting  figures** | ** ** | **Note,  Deed  number**                                                                            | ** ** | **Total sum** | ** ** | **Including  the  unconfirmed** | ** ** | **Reasons** | ** ** | **Adjustments  needed** | ** ** | **Bad  debts** | ** ** | **Qualified  bad  debts** | ** ** |
| **1**             | ** ** | **2**                       | ** ** | **3**             | ** ** | **7**                   | ** ** | **4**                                                                                              | ** ** | **5** | ** ** | **6** | ** ** | **7** | ** ** | **8** | ** ** | **9** | ** ** | **10** | ** ** |
|                   |       |                        |       |              |       |                    |       |                                                                                               |       |   |   |   |   |   |   |   |   |   |   |   |   |
|              |       |                        |       |              |       |                    |       |                                                                                               |       |   |   |   |   |   |   |   |   |   |   |   |   |

 

57

----

2. On accounts payable

 
|                   | ** ** | ** **                  | ** ** | ** **        | ** ** | ** **              | ** ** | **Data of the “Notes to the Deed of Inventory”** | ** ** |
|-------------------|------------|-----------------------------|------------|-------------------|------------|-------------------------|------------|----------------------------------------------------------------------------------------------------|------------|
| **Ref. No.** | ** ** | **Number  of account** | ** ** | **Account  name** | ** ** | **Accounting  figures** | ** ** | **Note,  Deed  number**                                                                            | ** ** | **Total sum** | ** ** | **Including  the  unconfirmed** | ** ** | **Reasons** | ** ** | **Adjustments  needed** | ** ** | **Uncalled  debts** | ** ** |
| **1**             | ** ** | **2**                       | ** ** | **3**             | ** ** | **7**                   | ** ** | **4**                                                                                              | ** ** | **5** | ** ** | **6** | ** ** | **7** | ** ** | **8** | ** ** | **9** | ** ** |
|                   |       |                        |       |              |       |                    |       |                                                                                               |       |   |   |   |   |   |   |   |   |   |   |
|              |       |                        |       |              |       |                    |       |                                                                                               |       |   |   |   |   |   |   |   |   |   |   |

 

All line and page totals,as well as the Deed of Inventory total, have been verified.
| Chairperson of the Committee  |   |   |   |      |   |   |
|-------------------------------|--------|--------|--------|-----------|--------|--------|
|                          |   | title  |   | signature |   | name   |
| **Members of the Committee:** |   |   |   |      |   |   |
|                          |   | title  |   | signature |   | name   |
|                          |   |   |   |      |   |   |
|                          |   | title  |   | signature |   | name   |
|                          |   |   |   |      |   |   |
|                          |   | title  |   | signature |   | name   |

 

 

58

----

 
|                         | ** ** | ** ** | **Form 4**    |
|-------------------------|------------|------------|--------------------|
|                    | ** ** | ** ** | ** **         |
| organization            | ** ** | ** ** | **I  Approve**     |
|                    | ** ** | ** ** | ** **         |
| ** **              | ** ** | ** ** | **(Name,  title)** |
| ** **              | ** ** | ** ** | ** **         |
| organization department | ** ** | ** ** | **(date)**         |

 

**Referenceto Deed No. _____ of  “_____“_______.of Inventory of user settlements for long-distance and international telecommunicationsprovided by OAORostelecomas of “_____“ _______.**
|                   | ** ** | **Borrower’s, creditor’s** | ** ** | **Debt**          | ** ** | **Accounting** | ** ** | **Document in support of the debt  (reconcilement act or primary documents (on  the sums that are minimum for the** | ** ** |
|-------------------|------------|-------------------------------------------|------------|-------------------|------------|----------------|------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------|
| ** **        | ** ** | **name, address and**           | ** ** | ** **        | ** ** | **Starting**   | ** ** | **figures, rubles,**                                                                                                                                                                           | ** ** | **reconcilement act to be made out))** | ** ** |
| **Ref. No.** | ** ** | **telephone number**                 | ** ** | **What for** | ** ** | **date**       | ** ** | **kopecks.**                                                                                                                                                                                        | ** ** | **name** | ** ** | **number** | ** ** | **date** | ** ** | **sum** | ** ** |
| **1**             | ** ** | **2**                                     | ** ** | **3**             | ** ** | **4**          | ** ** | **5**                                                                                                                                                                                               | ** ** | **7** | ** ** | **8** | ** ** | **9** | ** ** | **10** | ** ** |
|                   |       |                                      |       |              |       |           |       |                                                                                                                                                                                                |       |   |   |   |   |   |   |   |   |
|              |       |                                      |       |              |       |           |       |                                                                                                                                                                                                |       |   |   |   |   |   |   |   |   |

 
| Debts                   | ** ** | ** **  | ** ** | ** **                  | ** ** | **Sum of the debt with regard to the adjustment** | ** ** | ** **                               | ** ** |
|-------------------------|------------|-------------|------------|-----------------------------|------------|-------------------------------------------------------------------------------------------|------------|------------------------------------------|------------|
| **unconfirmed by** | ** ** | ** **  | ** ** | ** **                  | ** ** | ** **                                                                                | ** ** | **Including the bad/uncalled** | ** ** | ** ** | ** ** |
| **the borrowers**  | ** ** | **Reasons** | ** ** | **Adjustments needed** | ** ** | **Total**                                                                                 | ** ** | **sum**                                  | ** ** | **classification** | ** ** | **Notes** | ** ** |
| **11**                  | ** ** | **12**      | ** ** | **13**                      | ** ** | **14**                                                                                    | ** ** | **15**                                   | ** ** | **16** | ** ** | **17** | ** ** |
|                         |       |        |       |                        |       |                                                                                      |       |                                     |       |   |   |   |   |
|                    |       |        |       |                        |       |                                                                                      |       |                                     |       |   |   |   |   |

 
| Accountant |   |      |   |   |   |   |
|------------|--------|-----------|--------|--------|--------|--------|
|       |   | signature |   | name   |   |   |

 

To be printed out on bothsides without the heading. Signature to be printed overleaf.

Notes:

·                      Specifics of inventory-taking of the debts ontelecommunications with individuals:

·                      on individuals whose period outstanding is over2 months since the day in arrears —debts shall be confirmed by “reconcilementacts” (a printout from the billing system with a return receipt requested whichshall be signed by the individual and passed to the accounting department);

·                      on individuals whose period outstanding isunder 2 months since the day in arrears — confirmation of the individuals’debts for telecommunications is carried out through billing for thetelecommunications with a specification of the user’s total amount outstanding“As of       the amount outstanding is    .Should you disagree, please notify us within 10 days. Otherwise the debt shallbe deemed confirmed”;

·                      on individuals’ debts whose due date is stillto come — debts shall be confirmed by the accounting figures in a billingsystem printout of the data on the debt period.

59

----

·                      Accounts receivable are classified in column 16 in the following way: 1-with an expired period of limitation; 2 — debts that are bad because ofthe individual’s death or the liquidation of the legal entity; 3 — debts thatare bad because of the legal entity’s bankruptcy; 4 — debts that are badbecause of the omission of the time limit for sending the executive documentfor action; 5 — other bad accounts receivable. Accounts payable are classified in column 16 with attribute 6 — uncalledaccounts payable.

60

----

 
|            | **Form 5**  |
|------------|------------------|
|       | ** **       |
| ** ** | ***I  Approve*** |
| ** ** | *** ***     | *** *** |
| ** ** | ** **       | ***(Name,  title)*** |
| ** ** | *** ***     | *** *** |
| ** ** | ** **       | ***(Date)*** |

 

**Writtensubstantiation for user/to user debt write-off for long-distance andinternational telecommunicationssupplied by OAO Rostelecom based on the results of inventory accounting as of                             **

Part 1. General
| Name of operator:                                                                                           |   |   |   |
|-------------------------------------------------------------------------------------------------------------|--------|--------|--------|
| Number and date of the  document:                                                                           |   |   |   |
| Responsible division:                                                                                       |   |   |   |
| Performer and their  contacts:                                                                              |   |   |   |
| Full name of the  debtor/creditor — legal entity, name of the individual:                              |   |   |   |
| Debtor/creditor subscriber  number - legal entity, debtor telephone installation address — individual: |   |   |   |
| Debtor/creditor legal  address and physical address:                                                        |   |   |   |
| The sum of estimated  indebtedness for write-off (rubles) :                                                 |   |   |   |
| VAT in the indebtedness  (rubles)                                                                           |   |   |   |
| Type of indebtedness  (accounts receivable / accounts payable):                                             |   |   |   |
| Date of indebtedness  creation in the record:                                                               |   |   |   |
| Date of inventory  accounting of the indebtedness:                                                          |   |   |   |
| Grounds for indebtedness write-off:                                                                         |   |   |   |

* *

Part 2. Informationon the status of the indebtedness, its documentary evidence (all the belowmentioned documents are enclosed in this written substantiation):
| General data and documents  for all grounds for debtor indebtedness write-off:                                                 |       |       |       |
|--------------------------------------------------------------------------------------------------------------------------------|------------|------------|------------|
| Number and date  of the Agreement with the debtor/creditor:                                                                    |       |       |       |
| Certificate of  belonging of the subscriber numbers to the debtor/creditor:                                                    |       |       |       |
| Document details  (accounts, payment requests/payment orders, datasheets etc), confirming the  creation of indebtedness:       |       |       |       |
| Details of  accounts Deed of inventory, confirming the creation of indebtedness in  accounting records:                        |       |       |       |
| For indebtedness write-off  due to limitation period expiry:                                                                   |       |       |       |
| Date of end of  accounting period, to which belong the accrued items for services supplied in  conditions of unauthorized use: |       |       |       |
| For indebtedness  write-off due to liquidation of the legal entity:                                                            | ** ** | ** ** | ** ** |
| Number and date  of the extract from the joint state register of legal units regarding  liquidation:                           | ** ** | ** ** | ** ** |
| Date of indebtedness  write-off due to the death of the individual:                                                            | ** ** | ** ** | ** ** |
| Number and date  of the certificate of death of the individual:                                                                | ** ** | ** ** | ** ** |

 

61

----

 
| For indebtedness write-off  due to impossibility of executive process because of expiry of period for  sending an executive document for fulfillment: |   |   |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|--------|
| Number and date  of the executive document:                                                                                                           |   |   |   |
| Number and date of court  ushers service act on the impossibility of debt recovery:                                                                   |   |   |   |
| Other enclosed documents (titles and details):                                                                                                        |   |   |   |

* *

***Appendix:***documents mentioned inPart 2 on (indicate the number of) pages.
| **Director**         | **(Full  name)** |
|----------------------|------------------|
| ** **           | ** **       |
| **Chief accountant** | **(Full  name)** |

 

62

----

**Form 6**

***Register ofwritten substantiation for user/to user debt write-off for long-distance andinternational telecommunications supplied by OAO Rostelecom based on theresults of inventory accounting as of              .***

*** ***
| Ref.  No. | ** ** | **Name of  counterparty** | ** ** | **Period of   indebtedness   creation** | ** ** | **Type of indebtedness   (debtor for services,   VAT 18% -1/debtor   for services, VAT 0%   - 2/credit for services,  VAT 18% - 3/credit   for services,   VAT 0% - 4)** | ** ** | **Grounds for indebtedness  write-off   (period of limitation   expiry —1/ legal entity   liquidation —    2/ death of the   individual — 3/   expiry of period for   sending an executive   document —4)** | ** ** | **Sum of indebtedness   (rubles, koppeks,)** | ** ** | **Including VAT   (rubles,  koppeks,)** |
|-----------|------------|--------------------------------|------------|--------------------------------------------------------|------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------|------------------------------------------------------------------|------------|---------------------------------------------------|
| **1**     | ** ** | **2**                          | ** ** | **3**                                                  | ** ** | **4**                                                                                                                                                                                                                                                                                                 | ** ** | **5**                                                                                                                                                                                                                                                                                                                                                                  | ** ** | **6**                                                            | ** ** | **7**                                             |
|           |       |                           |       |                                                   |       |                                                                                                                                                                                                                                                                                                  |       |                                                                                                                                                                                                                                                                                                                                                                   |       |                                                             |       |                                              |
|      |       |                           |       |                                                   |       |                                                                                                                                                                                                                                                                                                  |       |                                                                                                                                                                                                                                                                                                                                                                   |       |                                                             |       |                                              |
|           |       |                           |       |                                                   |       |                                                                                                                                                                                                                                                                                                  |       |                                                                                                                                                                                                                                                                                                                                                                   |       |                                                             |       |                                              |
|      |       |                           |       |                                                   |       |                                                                                                                                                                                                                                                                                                  |       |                                                                                                                                                                                                                                                                                                                                                                   |       |                                                             |       |                                              |
| Total     |       | Accounts receivable            |       |                                                   |       |                                                                                                                                                                                                                                                                                                  |       | Due to period of limitation expiry                                                                                                                                                                                                                                                                                                                                     |       |                                                             |       |                                              |
|      |       |                           |       |                                                   |       |                                                                                                                                                                                                                                                                                                  |       |                                                                                                                                                                                                                                                                                                                                                                   |       |                                                             |       |                                              |
|           |       |                           |       |                                                   |       |                                                                                                                                                                                                                                                                                                  |       | Due to legal entity liquidation                                                                                                                                                                                                                                                                                                                                        |       |                                                             |       |                                              |
|      |       |                           |       |                                                   |       |                                                                                                                                                                                                                                                                                                  |       |                                                                                                                                                                                                                                                                                                                                                                   |       |                                                             |       |                                              |
|           |       |                           |       |                                                   |       |                                                                                                                                                                                                                                                                                                  |       | Due to the death of the individual                                                                                                                                                                                                                                                                                                                                     |       |                                                             |       |                                              |
|      |       |                           |       |                                                   |       |                                                                                                                                                                                                                                                                                                  |       |                                                                                                                                                                                                                                                                                                                                                                   |       |                                                             |       |                                              |
|           |       |                           |       |                                                   |       |                                                                                                                                                                                                                                                                                                  |       | Due to impossibility of executive process because of  expiry of period for sending an executive document for fulfillment:                                                                                                                                                                                                                                              |       |                                                             |       |                                              |
|      |       |                           |       |                                                   |       |                                                                                                                                                                                                                                                                                                  |       |                                                                                                                                                                                                                                                                                                                                                                   |       |                                                             |       |                                              |
| Total     |       | Accounts payable               |       |                                                   |       |                                                                                                                                                                                                                                                                                                  |       | Due to period of limitation expiry                                                                                                                                                                                                                                                                                                                                     |       |                                                             |       |                                              |
|      |       |                           |       |                                                   |       |                                                                                                                                                                                                                                                                                                  |       |                                                                                                                                                                                                                                                                                                                                                                   |       |                                                             |       |                                              |
|           |       |                           |       |                                                   |       |                                                                                                                                                                                                                                                                                                  |       | Due to legal entity liquidation                                                                                                                                                                                                                                                                                                                                        |       |                                                             |       |                                              |
|      |       |                           |       |                                                   |       |                                                                                                                                                                                                                                                                                                  |       |                                                                                                                                                                                                                                                                                                                                                                   |       |                                                             |       |                                              |
|           |       |                           |       |                                                   |       |                                                                                                                                                                                                                                                                                                  |       | Due to the death of the individual                                                                                                                                                                                                                                                                                                                                     |       |                                                             |       |                                              |

 
| **Director**         | ** ** | **(Full name)** |
|----------------------|------------|-----------------|
| ** **           | ** ** | ** **      |
| **Chief accountant** | ** ** | **(Full name)** |

** **

 

** **

63

----

**Form 7**

***Consolidated data of user/to user debt write-off forlong-distance and international telecommunications supplied by OAO Rostelecomwritten-off on the results of inventory accounting as of                         ***

*1. Accounts receivable for services*
|                   | ** ** | **Period of indebtedness creation** | ** ** | **Sum of indebtedness for services with  VAT rate of 18%** | ** ** | **Sum of indebtedness   for services with VAT   rate of 0%** | ** ** |
|-------------------|------------|----------------------------------------------------|------------|----------------------------------------------------------------------------------------------------|------------|-----------------------------------------------------------------------------------------------------------|------------|
| **Ref. No.** | ** ** | **Month**                                          | ** ** | **Year**                                                                                           | ** ** | **Total**                                                                                                 | ** ** | **Including VAT** | ** ** | **Total** | ** ** |
| **1**             | ** ** | **2**                                              | ** ** | **3**                                                                                              | ** ** | **4**                                                                                                     | ** ** | **5** | ** ** | **6** | ** ** |
|                   |       |                                               |       |                                                                                               |       |                                                                                                      |       |   |   |   |   |
|              |       |                                               |       |                                                                                               |       |                                                                                                      |       |   |   |   |   |
| Total             |       |                                               |       |                                                                                               |       |                                                                                                      |       |   |   |   |   |

* *

*2. Accounts payable*
|                   | ** ** | **Period of indebtedness creation** | ** ** | **Indebtedness for services   with VAT rate of 18%** | ** ** | **Indebtedness for  services   with VAT rate of 0%** | ** ** |
|-------------------|------------|----------------------------------------------------|------------|-----------------------------------------------------------------------------------------|------------|----------------------------------------------------------------------------------------------|------------|
| **Ref. No.** | ** ** | **Month**                                          | ** ** | **Year**                                                                                | ** ** | **Total**                                                                                    | ** ** | **Including VAT** | ** ** | **Total** | ** ** | **Including VAT** | ** ** |
| **1**             | ** ** | **2**                                              | ** ** | **3**                                                                                   | ** ** | **4**                                                                                        | ** ** | **5** | ** ** | **6** | ** ** | **7** | ** ** |
|                   |       |                                               |       |                                                                                    |       |                                                                                         |       |   |   |   |   |   |   |
|              |       |                                               |       |                                                                                    |       |                                                                                         |       |   |   |   |   |   |   |
| Total             |       |                                               |       |                                                                                    |       |                                                                                         |       |   |   |   |   |   |   |

 
| **Director**         | **(Full name)** |
|----------------------|-----------------|
| ** **           | ** **      |
| **Chief accountant** | **(Full name)** |

 

64

----

**Form 8**

***Record of money funds received on account ofwritten-off debtor indebtedness***

*** ***
|                   | ** ** | **Period of indebtedness write-off** | ** ** | ** ** | ** ** | **Sum received on  account of** | ** ** |
|-------------------|------------|-----------------------------------------------------|------------|------------|------------|------------------------------------------------|------------|
| **Ref. No.** | ** ** | **Month**                                           | ** ** | **Year**   | ** ** | **Name of counterparty**             | ** ** | **indebtedness** | ** ** |
| **1**             | ** ** | **2**                                               | ** ** | **3**      | ** ** | **4**                                          | ** ** | **5** | ** ** |
|                   |       |                                                |       |       |       |                                           |       |   |   |
|              |       |                                                |       |       |       |                                           |       |   |   |
| Total             |       |                                                |       |       |       |                                           |       |   |   |

 
| **Director**         | **(Full name)** |
|----------------------|-----------------|
| ** **           | ** **      |
| **Chief accountant** | **(Full name)** |

* *

 

65

----

**Form 9**

***Record of status of the indebtedness for servicessupplied by Rostelecom as of               ***

 

 
|                   | ** ** | **User information**              | ** ** | **Indebtedness information**       | ** ** |
|-------------------|------------|----------------------------------------|------------|-----------------------------------------|------------|
| ** **        | ** ** | **Name of user —** | ** ** | **Legal address **            | ** ** | **TIN of ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** |
| ** **        | ** ** | **legal entity/ **           | ** ** | **of the legal entity/** | ** ** | **the legal entity and ** | ** ** | **Sum of indebtedness** | ** ** | ** ** | ** ** | ** ** | ** ** | **Services payment** | ** ** |
| ** **        | ** ** | **Full name of the**    | ** ** | **individual telephone **     | ** ** | **of the individual —** | ** ** | **Total , ** | ** ** | **Including  ** | ** ** | **Period of ** | ** ** | **Established date of ** | ** ** | **account details** | ** ** |
| **Ref. No.** | ** ** | **user- individual**              | ** ** | **installation address**           | ** ** | ** individual entrepreneur** | ** ** | **rubles** | ** ** | **VAT, rubles** | ** ** | **service rendering** | ** ** | **services payment** | ** ** | **number** | ** ** | **date** | ** ** |
| **1**             | ** ** | **2**                                  | ** ** | **3**                                   | ** ** | **4** | ** ** | **5** | ** ** | **6** | ** ** | **7** | ** ** | **8** | ** ** | **9** | ** ** | **10** | ** ** |
|                   |       | Total                                  |       | X                                       |       | X |   |   |   |   |   | X |   | X |   | X |   | X |   |
|              |       |                                   |       |                                    |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                   |       |                                   |       |                                    |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

 

65

----