**Exhibit 4.18**

**AGREEMENTNo 753-05-23**

** **
| The City of Moscow | Date: January 01,  2006 |
|--------------------|------------------------------|

 

This Agreement is entered into by and betweenRostelecom, Open Joint-Stock Company for Long-Distance and InternationalTelecommunications, hereinafter, “Rostelecom”, represented by OAO RostelecomGeneral Director D.Ye. Yerokhin, authorized to act by Charter, on the one part,and “Far Eastern Telecommunications Company”, hereinafter referred to as the “Operator”,represented by General Director A.A. Alekseyev, authorized to act by Charter,on the other part hereinafter collectively referred to as the “Parties”, asfollows:

Taking into account that

a) Rostelecom hasa license for long-distance and international telecommunications, the Operatorhas a license for local and intrazonal communication;

b)The Parties signed the Agreement on network connection dated August 03,2003 No. 1-DVF,

TheParties agreed as follows:

**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 all Appendices, Reconciliations, Addenda andAdditional Agreements.

1.2.                             **“Operator’s AВС Zone**” means ABC zone located on the territorycovered by the license of the Operator and ABC zone, which relativenon-geographic DEF numeration codes applied to and on which Rostelecom Serviceis rendered to the User.

1.3.                             **“Rostelecom License”**means a license for long-distance andinternational telecommunications No. 29777 dated 11.12.2003.

1.4.                              “**Accrued income**”means payments to the Operator by the Users for the Services rendered in thecorresponding month. Accrued income does not include income from theTelecommunication Services, rendered to the Users with the help of paytelephones, and on Operator’s call offices.

1.5.                             **“Associated Operator”** means a telecommunication operator, whichelectric communication network is connected to the Operator’s network on alocal or an zone level, excluding those communication operators, which signedAgreements with Rostelecom similar to this Agreement.

1.6.                             **“Users”** means persons ordering and/or usingTelecommunication Services on the basis of a Public Offer of Rostelecom throughan Operator or through an Associated Operator.

1.7.                             “**Earned income**”means monetary funds received by the Operator from the Users in thecorrespondent month as a Telecommunication Services payment. Earned Income doesnot include the income from the Telecommunication Services, rendered to theUsers with the help of pay telephones, and on Operator’s call offices.

1.8.                             **“Billing Period”**shall mean a calendar month immediatelyfollowing the one in which Telecommunication Services was provided to Users.

1.9.                             “**Tariff**” meansthe Service unit cost charged to the User.

1.10.                       **“Long-Distance telecommunications”** means the Telecommunication Services betweenOperator’s ABC zone Users and other AВС / DEF zones Users(including Users of the Operator’s other ABC zones).

1.11.                       “**Internationaltelecommunications**” means the services of telephone connectionbetween the Users of the Operator’s ABC zone and the Users located on theterritory of another country.

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1.12.                       **“Telecommunication Services”** means both “Long-Distance Telecommunications”and “International Telecommunications”, rendered by Rostelecom to Users on thebasis 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.                    Accordingto the legislative procedure to prescribe Tariff and to bring it to notice ofthe Operator and the Users for the Telecommunication Services. If the fixedTariff is changed not less than thirty (30) days before the date when newtariff is introduced, to give the Operator a written notice about such changes.

### 3.1.2.                    Topay the Operator for the Services foreseen in clause 2 of this Agreementrendered by the Operator to Rostelecom under this Agreement.

### 3.1.3.                    Toissue the Operator a Power of Attorney for recovery through legal proceedingsof debts of the Users for the Telecommunication Services. If necessaryRostelecom should also issue the Operator a Power of Attorney to execute otherobligations foreseen by this Agreement.

### 3.1.4.                    Toinform the Operator about the Agreements signed with Associated Operatorssimilar to this Agreement.

3.2.                             Rostelecom has the following rights:

### 3.2.1.                    Toask from the Operator to transfer money due to Rostelecom for rendered Servicesin accordance with provisions of clause 4 of this Agreement.

### 3.2.2.                    Tocontrol the accuracy of the fulfillment of the Agreement by the Operator on thegrounds of the Check-up Procedure in accordance with Appendix No. 8.

3.3.                             The Operator undertakes the followingobligations:

### 3.3.1.                    Signinga Telecommunication Services Agreement with the Users to show the corporatename of Rostelecom rendering Long-Distance and International TelecommunicationServices. To send the Users information about any changes of Tariffs for theTelecommunication Services and the procedure of receiving and payment forTelecommunication Services.

### 3.3.2.                    Torecord the Telecommunication Services, rendered to the Users by Rostelecomusing all the Telecommunications equipment.

### 3.3.3.                    Tomanage the billing (registration and tariffication) of the outgoinglong-distance and international calls by the Users. By the TelecommunicationServices tariffication, to apply the corresponding VAT rate in accordance withthe procedure indicated in Appendix 4 hereunder;

### 3.3.4.                    Inthe Billing period to present (compose and provide) the bills on behalf ofRostelecom, for the Services rendered to the Users. The bills must be presentedto the Users before the 15th day of the Billing period, indicating the totalamount of payment and the dates of rendering of each type oftelecommunications, their volume and the cost of each service type, as well asthe reminder that the User must pay for the Services within 10 days from themoment of issue of the bill. The bills are issued to the Users on the basis ofthe indications of the Operator’s communication gear. The bills for theServices rendered to the Users must be based on the Tariffs set by Rostelecom,and taking into consideration the Tariff change by Rostelecom within thecontext of one-time arrangements.

### 3.3.5.                    Toget money on its bank account for the Telecommunication Services from theUsers.

### 3.3.6.                    Torecord payments made by the Users and Users’ debts for the TelecommunicationServices rendered by Rostelecom, to form documentation for correction and writeoff debts, foreseen by Appendix 9, to make an inventory of debts of the Usersfor the Telecommunication Services in the order prescribed in Appendix 9.

### 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  Usersand connected with rendering of Services.

### 3.3.8.                    Monthlyaccording to clause 4 of this Agreement to transfer money due to Rostelecom forthe Telecommunication Services rendered.

 

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### 3.3.9.                    Toissue invoices and to present Rostelecom the reports necessary for theformation of the purchase ledger of the Telecommunication Services, rendered toUsers in compliance to Appendix 4 to this Agreement;

### 3.3.10.              Makeout (issue and present) invoices for the Telecommunication Services, renderedto the Users, who are legal entities and individual non-incorporatedentrepreneurs

### 3.3.11.              Toprovide archiving of documents — bills, drawn up for the Users for theTelecommunication Services, the Telecommunication Services Billing data,documents, proving the Users’ payment for the Telecommunication Servicesaccording to the law and the Operator’s internal regulations on archiving termsof the documentation. To present the certified copies of the basic documentsupon request of Rostelecom or third parties in statutory cases within three (3) workingdays by fax and fifteen (15) working days by post upon receipt of thecorresponding demand.

### 3.3.12.              Toissue and to present to Rostelecom information in the format of the due form ofthe statistical reporting, including data about the Telecommunication Servicesrendered to the Users in form and in terms foreseen in Appendix 6 to thisAgreement.

3.4.                             The Operator has the following rights:

### 3.4.1.                    Onpayment for the Service from Rostelecom for the fulfillment of the obligationsunder this Agreement in the amount ad according to the procedure foreseen byClause 4 of this Agreement.

### 3.4.2.                    Todemand the fulfillment by the Users of their obligations on Telecommunicationspayment.

### 3.4.3.                    Toget information and documents from Rostelecom necessary for the fulfillment ofthe obligations accepted under this Agreement.

### 3.4.4.                    Tosuspend in due order the access to the Telecommunication Services of theOperator’s Users, who did not pay for these services in due time.

### 3.4.5.                    Forthe purpose of the fulfillment of its obligations under this Agreement to signAgreements with Associated Operators.

3.5.                             The Parties undertake the followingobligations:

### 3.5.1.                    Bythe fulfillment of the conditions of the Agreement - to be guided by thecurrent law of the Russian Federation.

### 3.5.2.                    Tomaintain the confidential character of the conditions and provisions of theAgreement, as well as any physical, technical, economic and financialinformation concerning 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 paragraph is valid within (three) yearsfrom the expiry of the Agreement on any grounds.

### 3.5.3.                    Inaccordance with the law in force to render information reference services tothe Users.

### 3.5.4.                    TheParties shall sign  on the basis of whichthe Operator will sign agency contracts on behalf and at the expence ofRostelecom the Agreements between Rostelecom and Associated Operators subject to conditions similar to the conditionsof this Agreement.

### 3.5.5.                    Duringone calendar month after this Agreement enters in force to sign an agencyagreement in accordance to which the Operator shall sign on behalf and at theexpence of Rostelecom the Telecommunication Services Agreements with legalentities and individuals.

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

4.1.                           Mutual settlements between the Parties are mademonthly on the basis of this Agreement, the Report of the Operator according tothe form given in Appendix 3 (The Operator’s Report), Acceptance act ofdelivery and acceptance of services according to the form given in Appendix 5(Acceptance Act), Offset Act counter-claims (Offset Act) and Invoice (Invoice).Sums due to payment under this Agreement are calculated according to thefollowing:

4.1.1.                    The Operator should transfer Rostelecom 100%(hundred percent) of the Earned Income for the Telecommunication Services. Thesums indicated are calculated on the basis of the Operator’s Report.

### 4.1.2.                    Rostelecomshall transfer the Operator the payment for the services rendered by theOperator to Rostelecom in accordance to para. 2.2 and the refund for theactions of the Operator negotiated in para. 2.1, Section 2 of thisAgreement. The amount of payment, the procedure of settlement of the accountsbetween the Parties for the services rendered by the Operator to Rostelecom, isnegotiated in Appendix 2 to the Agreement. The sums indicated are calculated onthe basis of the Acceptance Act.

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### 4.1.3.                    TheParties agree about the possibility of offsetting of counter-claims(obligations) by way of signing an Offset Act indicated in Appendix 7. Thetransfer of money from the Operator to Rostelecom is performed in the part,which was not written off by set off, and is made on the basis of the invoiceissued by Rostelecom.

### 4.1.4.                    Notwithstandingthe provisions of para. 4.1.3., against the obligations fulfillment, indicatedin para. 4.1.1. the Operator shall on a monthly basis, no later than the 25th day of a month of the Billing Period to make aminimum payment to Rostelecom in the amount of 39% of the Accrued Incomeaccording to the invoice issued by Rostelecom and in compliance to para. 4.3 ofthis Agreement.

4.2.                             The Operator sends the Operator’s report toRostelecom no later than the 7th day of the Billing month. If the day ofsubmission coincides with a day-off, the Operator sends such a report no laterthat a last but one working day of the indicated period. Together with theReport the Operator sends to Rostelecom an Acceptance Act and invoices with theprice of services and the refund of the Operator. Copies of the Operator’sReport, Acceptance Act and invoices shall be given to Rostelecom by a facsimiletransmission with confirmation report, while original documents shall be sentby registered mail with receipt acknowledged. The date of facsimiletransmission shall be the effective date of documents delivery.

4.3.                             Rostelecom reviews the submitted by theOperator documents. If there are no remarks, Rostelecom approves the Operator’sReport and the Acceptance Act. Together with that Rostelecom bills the Operator.If Rostelecom has objections against the documents submitted by the Operator,Rostelecom shall give written notice to the Operator of such objections withinthree (3) business days after receipt of documents by facsimile.Rostelecom approves the Operator’s Report and the Acceptance Act with remarks,and issues the Bill for the settlement of payments for the uncontested amount.Copies of the Bill and the approved Operator’s Report and Acceptance Act shallbe sent the Operator by fax. Originals of the documents are sent by registeredmail with recept 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. Inaccordance with the results of the reconciliation, the Troubleshooting Reportis signed by the Parties, and, if required, a new account of payments is madein the Billing periods that follow. The signing by the Parties of theTroubleshooting Report also means the confirmation of the Operator’s Report byRostelecom.

4.5.                             Being not limited by the provisions of para.4.1.3. the Parties agree to carry out offsets of other counter-claims(obligations) on the basis of the Offset Act.

4.6.                             Day of money transfer under this Agreement bythe Operator shall be deemed the day of writing off the assets from theOperator’s account.

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

4.8.                             Quarterly and upon necessity Rostelecom and theOperator perform the inspection of mutual account settlement. TheReconciliation report of account settlement is drawn up by the interested partyin two copies and signed by the authorized representatives of the Parties. TheParty receiving the Reconciliation report of account settlement must sign theReconciliation report of account settlement or present their objectionsconcerning the reliability of the information contained in it within the periodof twenty (20) days from the date of dispatch of the Reconciliation report ofaccount settlement.

4.9.                             The indebtedness of the Users for theTelecommunication Services rendered by Rostelecom  is the Receivables of Rostelecom. Theprocedure of levying these Receivables is described in Clause 5 of thisAgreement.

4.10.                       All other questions in connection to thesettlement of the accounts of the Parties under this Agreement  but not described in this clause 4 areregulated by Appendix 7 to this 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 and the inner regulations of the performance of the claimingproceedings 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 theService payments.

5.3.                           In the process of consideration of the Users’claims use should be made of the information and referential data of thedatabase of the Operator.

5.4.                           Claiming activities on levying the Receivablesfrom the Users is performed by the Operator independently in favour ofRostelecom on the basis of the Power of attorney issued by Rostelecom inaccordance to para. 3.1.3. of this Agreement. The procedure of making a claimfor payment on the Users is described in Appendix 9 to this Agreement.

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5.5.                           Claiming activity of the Operator is refundedby Rostelecom as set in Appendix 2 to this Agreement.

5.6.                           The Operator recalculates the charges for theTelecommunication Services in case the inconsistence of claims on the User isproved judicially and in case the inconsistence of claims on the User isacknowledged by Rostelecom. At the same time the Operator shall send to theaddress of Rostelecom the document of court decision, proving the inconsistencyof drawn up bill.

5.7.                           The procedure of the document exchange andwriting off the Receivables between the Parties in connection to the claimingactivity of the Operator are regulated in Appendix 9.

**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 thirty (30) 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 from Rostelecom to theOperator about the changes of the long-distance and internationaltelecommunication Tariffs, Rostelecom obligatory indicates the inclusion (orexclusion) of indirect tax rates and sums into Tariffs charged 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 the Operator breaches the terms offulfilling its obligations of transferring money in favour of Rostelecom.Rostelecom has the right to charge the penalty interest in the amount of 1/300of refinancing rate of the Central Bank of the Russian Federation per each dayof delay from the sum that should be paid by the Operator. The Operator isobliged to pay to Rostelecom the interest within the period of ten (10) bankingdays from the moment of the receipt of the corresponding interest demand. TheParties agree to perform the corresponding payments no later than within theperiod of ten (10) banking days from the moment of the receipt of thecorresponding demand.

7.3.                           If, in the course of implementation of thisAgreement, it is found out that the amount calculated on the basis of theOperator’s data and intended for Rostelecom is below the amount due for theservices actually rendered, Rostelecom shall be entitled to a penalty payableby the Operator. The amount of penalty interest corresponds to 1/300 ofrefinancing rate of the Central Bank of the Russian Federation per each daystarting from the day of the Report submission, where unreliable data werediscovered and till the moment the Operator transfers the money due to payment.The like forfeit in the form of the interest is calculated on the basis of thedisparity between the amount of payments calculated on the basis of thereliable data and the amount of payments calculated on the basis of theunreliable data. The forfeit, as well as the deficient payments to Rostelecommust be paid within the period of ten (10) banking days from the moment ofthe receipt of the corresponding payment demand.

7.4.                           In case of non-presentation (or untimelypresentation) of the Report by the Operator Rostelecom has the right to chargethe forfeit in the form of the interest in the amount of 1/300 of therefinancing rate of the Central Bank of the Russian Federation for each day,starting with the day when the aforementioned documents had to be presented,until the day of the actual presentation of such data, of the redeemable sum.This forfeit must be paid within the period of ten (10) banking days fromthe moment of the receipt of the corresponding payment demand.

7.5.                           In case of the breach by Rostelecom of its obligationson refunding the services rendered by the Operator, the Operator has the rightto charge Rostelecom the forfeit in the form of penalty interest in the amountof 1/300 of refinancing rate of the Central Bank of the Russian Federation pereach day of the payment delay. The Rostelecom is obliged to pay to Operator thepenalty within the period of ten (10) banking days from the moment of thereceipt of the corresponding payment demand.

7.6.                           In case of untimely approval of the Act, theOperator’s report by Rostelecom or untimely invoice issuing the Operator hasthe right to charge Rostelecom the forfeit in the form of penalty interest inthe amount of 1/300 of refinancing rate of the Central Bank of the RussianFederation from the due sum per each day starting from the day when such aReport or such an Act should have been approved and till the moment when suchan Act or a Report is effectively approved and received by the Operator. Thisforfeit must be paid within the period of ten (10) banking days from themoment of the receipt of the corresponding payment demand.

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7.7.                           In case of untimely notifications of Rostelecomset in para. 6.2 of this Agreement the Operator has the right to chargeRostelecom the forfeit in the form of fine for the amount one hundred thousand(100,000) rubles per each case of such a breach.

7.8.                           In case of the Operator’s failure to fulfillits obligations under this Agreement or to fulfill the obligations in duemanner and if in the result of this additional tax obligations, penaltyinterests and sanctions will be imposed on Rostelecom for the breach of the taxand administrative law Rostelecom has the right to charge the indicated sumsfrom the Operator. This right of Rostelecom commences after the legal hearingof claims of taxation bodies finishes and at the condition, that Rostelecominitiates the joining of the Operator to such a legal process. In any case theamount of the Operator’s responsibility should not exceed the amount of theOperator’s refund of the corresponding month when the corresponding obligationsof the Operator are not fulfilled or failed to be fulfilled in due manner.

7.9.                           Forfeits, set in paras 7.3 and 7.4 of thisAgreement can be charged from the Operator by Rostelecom providing of observingby the latter the terms set in paras 4.2-4.4 of this Agreement.

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 exempt from the responsibilityfor non-performance or faulty performance of their obligations hereunder ifthey prove that the duly fulfillment was impossible as a result of theinfluence of force majeure circumstances, that is, of extraordinary, unexpectedand unavoidable under the present conditions, circumstances.

8.2.                           The Party that has suffered the influence ofthe force majeure circumstances must notify the other Party within the periodof ten (10) days about the character, type and the presumable duration ofthe force 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 interested 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.                       Anynotifications and other messages subject to the transmission from one Party tothe other must be transmitted in written form to the following addresses:

·             If the Operator is the addressee:

Physical address:690950, Vladivostok, Svetlanskaya st., 57

Fax: (4232) 40-80-30

Telephone: (4232)22-23-84

·             If Rostelecom is the addressee:

Physical address:680000, Khabarovsk, Pushkina st., 23

Fax: (4212) 30-57-09,8-800-200-00-77

Telephone: (4212)30-44-78, 8-800-200-00-33

10.2.                       Any Partycan notify the other Party in written form about the change of its address.

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

11.1.                       This Agreement comes into effect from themoment it is signed by both Parties.

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

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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 announcestermination of this Agreement thirty (30) calendar days before its statedexpiration, this Agreement shall be automatically extended for each subsequentyear. There shall not be any limit to the number of periods for which thisAgreement may be extended.

**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 denouncement hereof is determined by thecurrent law of the Russian Federation.

12.3.        All appendices to the Agreement constitute an integral partof it.

12.4.        Appendix List:

Appendix No 1 Form of Public Offer.Appendix No. 2 Cost of services and amount of agency fee of the Operator.Appendix No 3 Operator’s Report on the Services rendered to the Users (for eachbranch of the Operator).Appendix No. 4 Peculiarities of the interaction of Rostelecom and theOperator for the provision of the observance of the VAT law.Appendix No. 5 Acceptance act for services rendered.Appendix No. 6 List of reporting forms.Appendix No 7 Settlement procedure.Appendix No. 8 Check-up procedure.Appendix No. 9 Regulations for handling of receivables and payables.Appendix No. 10 Procedure for Parties handling of claims.

12.5.                       The Agreement is drawn up in two (2) copiesin the Russian language, each of the copies having the equal legal effect, onecopy for each of the Parties.

**13.****                  ****Addresses and banking details ofParties**

 
| **Rostelecom:**

**OAO Rostelecom**

Legal address: 

OAO Rostelecom 

127091, Moscow, Delegatskaya st., 5 

Physical address: 

OJSC Rostelecom Far East Branch 

680000, Khabarovsk, Pushkina st., 23 

TIN 7707049388 

KPP 272102001 

OGRN 1027700198767 dt. 09.09.2002 

OKPO 04856442 

OKVED 64.20 

OKONKh 52300 

Bank: Far Eastern Bank of Russian Savings Bank, 

Ext. office No. 964, Khabarovsk 

BIC 040813608 | **Operator:**

**OAO Dalsvyaz** 

Legal address: 

ОAО Far Eastern Telecommunications  Company 

690950, Vladivostok, Svetlanskaya st., 57 

Physical address: 

ОAО Far Eastern Telecommunications  Company 

690950, Vladivostok, Svetlanskaya st., 57 

TIN 2540014227 

KPP 99775001 

OGRN 1022501276159 dt. 06.09.2002 

OKPO 01163193 

OKVED 64.20.11

 OKONKh 52300 

Bank: Primorskoye Branch of Savings Bank  No. 8635, Vladivostok 

BIC 040507601 |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| A/c 40702810070000100631 

Correspondent account: 

Telephone: (4212) 30-44-78 

Fax: (4212) 30-57-09, 23-37-21  

E-mail: dvf@khb.rt.ru 

 

Settlement contacts: 

Kolodkina Natalya Vladimirovna 

Tel.: (4212) 73-43-09, 8-800-200-00-33  (ext. 8-52) 

Fax: (4212) 30-57-09, 8-800-200-00-77  

E-mail: knv@khb.rt.ru | A/c 40702810150020101065 

Correspondent account: 

Telephone: (4232) 22-23-84 

Fax: (4232) 40-80-30 

E-mail: dsv@dsv.ru 

 

Settlement contacts: 

 

Tel.: (4232) 

Fax: (4232) 

E-mail: |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

 

**14.****                             ****Signatures of the Parties:**
| **For Rostelecom:**

** **

General Director 

OAO Rostelecom 

 

/signed/ D.Ye. Yerokhin

Date: January 01, 2006 

Seal here | **For Operator:**

** **

General Director 

OAO Dalsvyaz 

 

/signed/ A.A.  Alekseyev 

Date: January 01, 2006 

Seal here |
|-----------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------|

 

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**AppendixNo. 1To Contract No. 753-05-23dt. January 01, 2006Form of Public Offer**

**PUBLIC OFFER**

**on Conclusion of Long-Distanceand International Telecommunications**

Rostelecom, OpenJoint-Stock Company for Long-Distance and International Telecommunications,hereinafter, “Rostelecom” (hereinafter — the **Operator**),acting on the basis of License for the provision of Long-Distance andInternational Telecommunications No 29777 dated 11.12.2003, represented byGeneral Director Dmitry Yevgenievich Yerokhin, authorized to act by Charter,will sign Long-Distance and International Telecommunications Agreement with anyperson meeting the criteria set in Para. 1.3,

DEFINITIONS:

1.1**. “Agreement”** means Long-Distance andInternational Telecommunications Agreement signed through the accept by theUser of this Public Offer in accordance with below mentioned clause 2 with allAppendices, Amendments, Addenda and Additional Agreements to it. Any referencein this Public Offer on the Agreement (clause of the Agreement) and/or its provisionsmeans a corresponding reference on this Public Offer (its clause) and/or itsprovisions.

1.2.**“Local Operator**” means atelecommunication operator meeting all the following criteria:

a) the operator has the license for local telecommunication in theRussian Federation;

b) telecommunication network of this operator has an output to the  PTN of the Russian Federation;

c) the User is a Subscriber of the Operator;

d) operator provides the User access to the Telecommunication Services.

e) operator has the right to perform actions connected to billing theUsers for the Telecommunication Services rendered by the Operator on the basisof the Agreement signed with the Operator or on the basis of the Agreement witha legal 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 legal entity or a individual who is a Subscriber of the Local operatorand made an acceptance in the order described in clause 3 as result of which thisAgreement deemed signed between this person or entity and the Operator.

1.4.****“**Billingperiod**” means a calendar month during which the TelecommunicationServices was rendered to the User.

1.5.****“**Parties**”shall mean the Operator and the User. The Operator and the User may also beindividually referred to as the “Party”.

1.6.**“Tariff”**shall mean the price atwhich settlements shall take place between the Parties with respect toTelecommunications.

1.7.**“Telecommunication Services”**shallmean long-distance and international telecommunication services which shall berendered by the Operator to the User hereunder, whether with the aid of anautomated service system or via an operator.

**2. SUBJECT MATTER OF THE AGREEMENT**

2.1.****The Operator herewith undertakesto provide Telecommunications to the User, whereas the User undertakes toeffect payments for such Telecommunications on the terms and conditions and inthe manner herein stated.

**3. Signing Agreement**

3.1. Individual or legal entity, a Subscriber of the Local Operator,considers to sign the Agreement with the Operator and accept all the conditionof this Public Offer in the following case:

3.1.1. a) performing by a individual or a legalentity, a Subscriber of the Local Operator, effective subsequent actions withthe purpose of getting the Telecommunication Services from the Operator byusing  automatic servicing system —dialing “8” from the User’s equipment of the abovementioned individual or legalentity, connected to the correspondent Subscription line of the Local Operator;dialing prefix of Rostelecom, or

b) performing by a individual or a legal entity, aSubscriber of the Local Operator, effective subsequent actions with the purpose of getting the TelecommunicationServices from the Operator by using  Delayoperation system, and namely:

9

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

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

3.1.2. Getting telephone connection as a results of actions, indicatedin subclause a) or subclause b) of para. 3.1.1.

3.2. Individual or legal entity, a Subscriber of the Local Operator,from the moment the telephone connection is completed indicated in para. 3.1.2,becomes the User acquiring all the rights and obligations of the User set inthis Agreement.

**4. TELECOMMUNICATION SERVICES TERMS AND CONDITIONS**

4.1. Upon entering into this Agreement with the Operator, the User shallbecome entitled to the Telecommunication Services, whereas Rostelecom shall beobligated to provide the Telecommunication Services to the User, subject totechnical possibility and provided that the User has access to long-distanceand international telecommunication services.

4.2. To get the Telecommunication Services on automatic servicingsystem, the User shall perform the actions enumerated in subclause a) of para.3.1.1. of the Agreement; to get the Telecommunication Services on Delayoperation servicing system, the User shall perform the actions enumerated insubclause b) of Para. 3.1.1. of the Agreement.

4.3. Access to Long-distance or International Telecommunication renderedto the User from his/her Subscription number, provided to the User by the LocalOperator, can be suspended according to the initiative of the Operator in thecases enumerated in para. 8.3 of the Agreement.

4.4. Where technical possibility for the rendering of theTelecommunication Services to the User is partially unavailable, the Operatormay limit number of call orders and call duration or, where such technicalpossibility for the rendering of the Telecommunication Services is notavailable altogether, may deny Telecommunication Services.

The User shall be notified of any limitations on the TelecommunicationServices at the time of order placement or at the time telephone connection ifthe order-based service system is used.

In case of any long-lasting limitations on the use oftelecommunication services, telecommunication operator shall undertake toinform the User accordingly using mass media, inquiry services, announcementsin public telecommunication facilities, etc.

4.5. The User which is a private individual herewith agrees thateffective from the moment of his/her entering into this Agreement, his/herpersonal details may be included in inquiry service databases and may be usedfor the provision of inquiry and other information services by the Operator or thirdparties.

4.6. The Parties agree that, as the Local Operator has the right ofbilling the User for the Telecommunication Services rendered and the right toperform the claiming activity against the User, the User agrees consequently toaccept the bills of the Local Operator for the Telecommunication Services, tomake payments to the Local Operator for the Telecommunication Services renderedto the User and if the necessity occurs to send to the address of the LocalOperator the claims to the Operator caused by the failure of the Operator tofulfill or failure to fulfill in due manner its obligations under the Agreement, as if all the abovementionedactivities of the Local Operator were performed directly by the Operator.

**5. OBLIGATIONS OF PARTIES**

**5.1.****The Operator undertakes the following obligations:**

### 5.1.1. Torender the User the Telecommunication Services in compliance with the law of the Russian Federation, nationalstandards, technical norms and guidelines, license and the Agreement;

### 5.1.2. Torender the User the Telecommunication Services according to the qualityrequired by the law of the Russian Federation in force.

### 5.1.3. Toprovide timely billing for the Telecommunication Services rendered.

### 5.1.4. Notifythe User via mass media of any changes in the service terms and conditions,methods of payment for the Telecommunication Services, at least 7 days beforeany such changes take effect. The notification of the User about the change ofthe Tariffs for the Telecommunication Services is sent by the Local Operator inaccordance with the law of the Russian Federation in force and the internalnotification procedure, approved by the Local Operator no later than 10 daysbefore the day of introducing new Tariffs for the Telecommunication Services.

### 5.1.5. Performother Operator’s obligations as provided for in the applicable law of theRussian Federation and this Agreement.

**5.2.****The User undertakes to:**

10

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### 5.2.1. Pay forthe Telecommunication Services provided to it within the time frames envisagedby, and subject to the terms and conditions of, this Agreement.

### 5.2.2. Performother User’s obligations as provided for in the applicable law of the RussianFederation and this Agreement.

**6. RIGHTS OF PARTIES**

**6.1. The Telecommunication Operator has the right to:**

### 6.1.1. change,on a unilateral basis, the Tariffs, payment terms and conditions and timeframes pursuant to Paragraph 5.1.4 above.

### 6.1.2.Initiate temporary suspension of User’s access to the long-distance andinternational telecommunication services in circumstances referred to inParagraph 4.3. of this Agreement.

**6.2.****The User shall have the right to:**

### 6.2.1. Raiseobjections against bills issued to it, in the manner described in Article 9below.

**7.Settlement Procedure**

7.1.The User shall pay for the Telecommunication Services rendered under theAgreement exclusively to the Local Operator at the conditions of this clause 7.Monetary obligations of the User for the Telecommunication Services rendered tohim/her expire from the moment of making a payment for the TelecommunicationServices to the Local Operator

7.2.Long-Distance Telecommunications Tariffs shall be established and revised inthe manner provided for in the applicable law of the Russian Federation.

7.3.International Telecommunications Tariffs shall be established by the Operatorand may be revised at any time.

7.4.The payment for the services is made on a monthly basis, within a 10-dayperiod from the day of billing for the Services rendered in the previousBilling period.

7.5.The payment for the services is made by the User in cash at the desk of theLocal Operator or by payment order transferring onto the account of the LocalOperator, or by any other means, set by the Local Operator.

7.6.Each Telecommunications bill shall identify the amount stated therein aspayment for the Telecommunications provided by Rostelecom.

**8. LIABILITY OF PARTIES**

8.1.The Operator and the User hold the responsibility in accordance with the law ofthe Russian Federation in force, the Regulations of the provision of the TelecommunicationServices and the Agreement.

8.2.The Operator holds the responsibility for the quality of the services rendered.

8.3.If the User delays payment or is otherwise in breach of any requirements setforth by the Russian Law “On Telecommunications”, the Regulations, or thisAgreement, the Operator may initiate, on a unilateral basis, suspension of theUser’s access to the Telecommunication Services until the User shall havesettled any outstanding debt or, respectively, rectified other breaches committedby the User.

8.4.For the breach of the payment terms the Local Operator has the right charge theUser  the forfeit in the form of penaltyinterest in the amount of 0.5% of the cost of the Telecommunication Servicesrendered in the previous Billing Period for each day of the payment delay. TheUser shall pay such penalty to the Local operator within 5 days after the claimfor such penalty is made by the Local operator.

**9. SETTLEMENT OF DISPUTES**

9.1.In case of any disputes arising in connection to the Agreement they should besettled by claiming procedure, in accordance to clause 9. The Local Operatorperforms claiming activities on the User according to para. 4.6 by the Operator’sorder.

9.2.The complaints of the User to the Operator in connection to the execution ofthe Agreement by the latter are sent by the User to the Local Operator in theorder and in terms prescribed by the law of the Russian Federation in force. Ifa complaint lodged by the User is rejected in full or in part, or if no responseis given to such a complaint within the time frames prescribed by the Russianlaw for the review of such a complaint, the User may initiate a court action atthe Local Operator’s location.

9.3.In case of failure to fulfill the obligation or to fulfill the obligations indue manner by the User on payment for the Telecommunication Services the LocalOperator has the right to send the User a correspondent claim and/or bring acase before a local court of the User on behalf of Rostelecom.

11

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**10. FORCE MAJEURE**

10.1.The Parties are exempt from the responsibility for non-performance or faultyperformance of their obligations hereunder if they prove that the dulyfulfillment was impossible as a result of the influence of force majeurecircumstances, that is, of extraordinary, unexpected and unavoidable under thepresent conditions, circumstances.

10.2.The occurrence of force majeure circumstances extends the terms of thefulfillment by the Parties of the obligations hereunder proportionate to theduration of their influence. If the influence of the force majeurecircumstances lasts longer than six months, the Parties are obliged, uponproposal of one of the Parties, to coordinate the further actions and/or thepossibility of denouncement of the Agreement.

**11. Conditions for the Termination of the Agreement**

11.1.This Agreement may be terminated prior to its stated expiration date incircumstances and in the manner provided for by the law of the RussianFederation.

11.2.Upon termination of this Agreement the Parties shall settle all mutuallyoutstanding accounts.

**12. EFFECTIVE PERIOD**

12.1.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 ofthis Public Offer in the order described in clause 3. The validity term of theAgreement is sine die.

**13. MISCELLANEOUS**

13.1.The Operator and the User herewith acknowledge that all terms and conditions ofthis Agreement shall be binding upon the Parties.

13.2.The User is aware of, and consents to, the available Telecommunication Servicesparameters as regards their quality, reliability and limitations.

13.3.The User is aware of the Regulations of the provision of the TelecommunicationServices and consents to abide them.

**General Director**OAO Rostelecom/signed/ D.Ye. YerokhinJanuary, 01, 2006Seal here

12

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**Appendix 2**to Contract No. 753-05-23dt. January 01, 2006

**Cost ofServices and the Amount of the 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 ACTIVITY ,    % of Earned 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                                                                                                                                                             |       | 843,727   |
| 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 remuneration 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 is rubleper minute of connection through the immediate and delay servicing systems. Inlines 3, 5, 6, 8 and 9 hereof the measurement unit is ruble per minute of theoutgoing long-distance or international traffic.

 
| **On behalf of Rostelecom:**

** **

General Director 

OAO Rostelecom 

 

/signed/ D.Ye. Yerokhin

Date: January 01, 2006 

Seal here | **For Operator:**

** **

General Director 

OAO Dalsvyaz 

 

/signed/ A.A.  Alekseyev 

Date: January 01, 2006 

Seal here |
|--------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------|

 

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**AppendixNo. 3To Contract No. 753-05-23dt. January 01, 2006**

**Operator’s Reporton the Accrued Income Paid for the Services Rendered to the UsersUnder To Contract No. 753-05-23 dt. January 01, 2006**

**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    |       |                |       |       |       |       |       |   |   |   |   |
|          |       |          |       |       |       |        |       |       |       |                |       |       |       |       |       |   |   |   |   |

 

**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    |       |                |       |       |       |       |       |   |   |   |   |
|          |       |          |       |       |       |        |       |       |       |                |       |       |       |       |       |   |   |   |   |

 

14

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**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                 |       |                |       |                 |       |   |   |   |   |

 

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 hereto.

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 Forms 1.1-1.6 the conventional code of the entryaffiliation to the tariff category is indicated. The list of the codes is drawnup by OAO Rostelecom depending 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)

15

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**Day:**

0 — Working days

1 — Week-ends andholidays

**Tariff**

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

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

5)                            Lines “Line code”of Forms 1.1-1.7 are not filled in by the Operator.

 

16

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**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** | ** ** |
|                                                                                                      |       |                                                        |       |                                                                                                    |       |                                                                                       |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Total                                                                                                     |       |                                                        |       |                                                                                                    |       |                                                                                       |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

 

17

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**2.2 Service prepayment variationin ________ 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** | ** ** |
|                                                                                                        |       |                                                                                                          |       |                                                                                                   |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Total                                                                                                       |       |                                                                                                          |       |                                                                                                   |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

** **

 

 

 

**Notes:**

1.                                                Rostelecom offers the Operator the blank of Form 2to be filled (in the Excel format). There is a front sheet similar to the frontsheet filled in when the form is submitted to the forms of the statestatistical reports attached in Appendix 6 of this Agreement.

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

3.                                                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.

4.                                                The columns “Correction of arrears...” and “Write-offof arrears...” are filled periodically and on the basis of the documentsindicated in Appendix 9 hereto.

18

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| On behalf of Rostelecom:     |       | For Operator:               |
|------------------------------|------------|-----------------------------|
|                         |       |                        |
| **General  Director**        | ** ** | **General Director**        |
| ** **                   | ** ** | ** **                  |
| OAO Rostelecom               |       | OAO Dalsvyaz                |
|                         |       |                        |
| /signed/ D.Ye.  Yerokhin     |       | /signed/ A.A.  Alekseyev    |
| Date:  January 01, 2006 |       | Date: January 01, 2006 |
|                         |       |                        |
| Seal here                    |       | Seal here                   |

 

 

19

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** **

**AppendixNo. 4To Contract No. 753-05-23dt. January 01, 2006**

**Peculiarities of the Interaction of Rostelecom and the Operator for theProvision of the Observance of the VAT Law**

1. Drawing up of invoices and submittal ofdocumentation on VAT

The Operator draws up invoices in the form approved bythe Governmental Regulation of the Russian Federation No.914 of 02.12.2000,only for the services of Rostelecom rendered to legal entities and individualentrepreneurs without the establishment of a legal entity, as well as for theprepayment services of Rostelecom rendered to the mentioned categories ofUsers.

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.AAAAAAAA-РТК  (21 characters), where  ХХХХХХХХ — a unique number —  the company code assigned to the Operator (legal entity) by Rostelecom.  AAAAAAAA — invoice ordinal number. The uniqueness of the number is secured by  the Operator. |
| 2                       |       | Company name (OAO Rostelecom)                                                                                                                                                                                                                                                                                                                                                                                                     |
| 2a                      |       | Legal address of the company (Delegatskaya str. 5,  127091, Moscow)                                                                                                                                                                                                                                                                                                                                                               |
| 2b                      |       | 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                                                                                                                                                                                                                                                                                                                                                |

Column 1 of the invoice must contain the phrase “Long-distancetelecommunications”, “International telecommunications” or “Long-distance andinternational telecommunications” the number and date of the Agreementconcluded between Rostelecom and the Users-legal entities, (if the likeAgreement was concluded by drawing up a single document) or the phrase PublicOffer of the OAO Rostelecom dt. _________ (if the like Agreement was concludedin any other way). The invoices for the services of Rostelecom rendered to thepopulation, as well as for the prepayment for the services of Rostelecomreceived from the population are not drawn. For the registration in theaccount-book the Operator draws up (in a paper form) consolidated invoices: a)for the total cost of the Services of Rostelecom, rendered to the populationduring the accounting period; b) for the aggregate prepayments received fromthe individual user within the period under review on account of the renderingof the services by  Rostelecom. In line 6of such invoices the client name “Population” is indicated, and lines 6 a and 6b are not filled. For the registration in the purchase book the Operator drawsup a similar invoice for the sum of the prepayment received for the services ofRostelecom from the population, on account of which the services of Rostelecomwere rendered in the accounting period.

To facilitate the signing of invoices for the Usersfor the services rendered by Rostelecom on behalf of Rostelecom, Rostelecomissues a power of attorney for the right of signing of invoices on behalf ofRostelecom to the Operator’s employees in accordance with the lists provided bythe latter.

The Operator draws up reports in respect of theservices of Rostelecom, the reports for the formation of sales and purchaselogs by Rostelecom. The reports for the formation of sales and purchase logsare drawn up in accordance with the Regulations of keeping log books of thereceived and composed invoices, sales and purchase logs by the adjustment ofVAT, approved by Russian Governmental Regulation No.914 of 02.12.2000, takinginto consideration the specified details.

The Report for the formation of the sales log is drawnup in accordance with Form 1.

25

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In the Report for the formation of the sales log theOperator registers the invoices for the services of  Rostelecom, rendered to the Users during theaccounting period, as well as the invoices for the prepayment received from theUsers during the accounting period on account of the rendering of the servicesof Rostelecom. Besides, the Operator registers in the Report for the formationof the sales log the consolidated invoice for the cost of the services of Rostelecom,rendered to the population during the accounting period  and the sum of the prepayment received fromthe Users during the accounting period on account of the rendering of theservices of Rostelecom (see above). By the registration of such invoices incolumn 2 the client name “Population” is indicated, and columns 3, 3a, 3b ofthe Report are not filled. As regards the cost of the services of Rostelecomand the sum of the prepayment on account of the rendering of the services ofRostelecom, that were included into the consolidated invoices registered in theReport for the formation of the sales log, the Operator draws up a Registeraccording to Form 2 (at that, the sums included into the Register areassigned the numeration of the corresponding invoices).

The Report for the formation of the purchase log isdrawn up in accordance with Form 3.

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 3-4,5a, 5b, 6 of the Report are not filled. As regards the prepayments includedinto the consolidated invoice registered in the Report for the formation of thepurchase log, the Operator draws up a Register according to Form 4.

Every month, the Operator must present to Rostelecomthe following documents:

·                                TheReport for the formation of the sales log for the month under review (accordingto Form 1). The Report is presented in paper form (paper-bound, signed bythe Director and Chief Accountant of the Operator) and in the electronic form  (in the format DBF DBASE IV);

·                                TheReport for the formation 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 and Chief Accountant of the Operator) and in the electronicform  (in the format DBF DBASE IV);

·                                TheRegisters of the Services of Rostelecom and the prepayments included into theconsolidated invoices registered in the Reports for the formation of the salesand purchase logs in the accounting month (according to Forms 2 and 4). TheRegisters are presented in the electronic form (in the format DBF DBASE IV).

All the indicated documents are drawn up and presentedcovering the activity of the Operator as a whole.

The Reports for the formation of the sales andpurchase logs are presented no later than the 18th day of the month following the accountingmonth (bound — by courier). The Registers of the Services of Rostelecom and theprepayments included into the consolidated invoices are presented no later thanthe 20th day of the third month following theaccounting month.

2.             Theorder of the application to the rendering of the services of the 0% VAT rateand the presentation of the documentation proving the validity of theapplication of the 0% VAT rate

In accordance with paragraph 7entry 1 of article 164 of the Tax Code of the Russian Federation the 0% VATrate is applied by the rendering of the services of Rostelecom for the officialuse by the international diplomatic and equated to them representatives or forpersonal use by the diplomatic or administrative and technical personnel ofthese representative offices, including the resident family members, providedthe law of the corresponding foreign country establishes the similar order inrelation to the diplomatic and equated to them representative offices of theRussian Federation and their employees or if the similar form is indicated inthe international Agreement of the Russian Federation.

At the time of the conclusionof the present Agreement the list of the countries in relation to the  diplomatic representative offices andemployees of which the 0% VAT rate is applied, is established by Letter ofMinistry of Taxation and Charges  of theRussian Federation No.RD-6-23/382 of 01.04.2003 (with amendments). If after the conclusion of the present Agreement, Letter of MTC of the Russian Federation No.RD-6-23/382 of 01.04.2003 is cancelled, in order todetermine the list of the countries in relation to the diplomaticrepresentatives and employees of which the 0% VAT rate should be applied, otherduly approved and valid documents establishing the indicated list should beused. 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.

26

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The 0% VAT rate is appliedonly in relation to the services rendered to the diplomatic and equated to themrepresentatives by the telephone numbers indicated in the Agreement on therendering of the long-distance and international telecommunications betweenRostelecom (concluded by the Operator on behalf of Rostelecom) and thediplomatic representative office.

The 0% VAT rate is appliedexceptionally on the condition of the presentation by the diplomatic andequated to them representative office to the Operator of an official letter ofthe 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.

The letter must contain thefollowing phrase: “This is to confirm that the long-distance andinternational telecommunications rendered by OAO Rostelecom (Delegatskaya str.5, 127091, Moscow) according to the public Agreement No.______ dt._________________ by the list of telephone numbers given below are intended forthe official use by the representative office”. The letter must containthe list of the telephone numbers by which the services of Rostelecom arerendered, in relation to which the 0% VAT rate is applied, in the format:   (code ABC, DEF) (telephone number).

The Operator is obliged toprovide the storing of the original of the indicated letters during the periodof three years starting from the date of the end of the year in which theservices of Rostelecom were rendered, and the presentation of these originalsto Rostelecom in case of necessity.

In the case of the applicationof the 0% VAT rate the Operator must draw up the invoice for the diplomatic andequated to them representative office, indicating the fact of the rendering ofthe services of Rostelecom with the application of the 0%, VAT rate, with themark “for diplomatic use”.

By non-performance of theapplication of the aforementioned conditions the Operator should apply to therendering of the services of Rostelecom to the diplomatic and equated to themrepresentative office of the 18% VAT rate.

In accordance with the Regulationsof the application of the zero VAT rate by the selling of goods (works,services) for the official use by the foreign diplomatic and equated to themrepresentative offices or for personal use by the diplomatic or administrativeand technical employees of these representative offices, including the residentfamily members, established by the Governmental Regulation of the RussianFederation No.1033 of 30.12.2000, in order to prove the validity of theapplication of the 0% VAT rate in relation to the services of Rostelecom,rendered to the diplomatic and equated to them representative offices duringthe accounting period, the Operator must present to Rostelecom:

·                                TheRegister of the Services by the rendering of which the 0% VAT rate was applied(hereinafter — Register), according to Form 5;

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).

·                                Thecopies of the letters of the diplomatic and equated to them representativeoffices listed in the Register, drawn up as indicated above and confirming thatthe Services of  Rostelecom are intendedfor the official use by the representative office or their  employees;

·                                Thecopies of the invoices indicated in the Register, in which it must be indicatedthat the Services of Rostelecom were rendered with the application of the 0%VAT rate, with the mark “for diplomatic use”;

·                                Thecopies of the Agreements with the diplomatic and equated to them representativeoffices listed in the Register, concluded by the Operator on behalf ofRostelecom for the rendering of the Rostelecom Services.

All the indicated documents are drawn up and presentedcovering the activity of the Operator as a whole.

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

###### **Appendices**

Form 1. The Report for formation of the sales log

Form 2. Register of the Services of Rostelecom andthe prepayments on account of the rendering of the Services of Rostelecom,included into the consolidated invoices, registered in the sales log.

Form 3. The Report for the formation of the purchaselog

Form 4. Register of the prepayments on account ofthe rendering of the Services of Rostelecom, included into the consolidatedinvoice, registered in the purchase log.

Form 5. Register of the services which were renderedat 0% VAT rate.

27

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| **OAO Rostelecom:  General Director**OAO Rostelecom/signed/ D.Ye. YerokhinDate: January 01, 2006  Seal here | ** ** | **OAO Dalsvyaz  General Director**OAO Dalsvyaz****/signed/ A.A.  Alekseyev****Date: January 01, 2006****Seal here |
|------------------------------------------------------------------------------------------------------------------|------------|------------------------------------------------------------------------------------------------------------------------|

 

 

28

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**Form 1**

###### **The Report for theformation 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 is used only for the registration in the saleslog of the invoices for the prepayments received on account of the rendering ofthe services. By the registration of the invoices for the services, the paymentfor which was performed as prepayment, the indication 02 is used.

*** - the indication is used for the registration in the sales log ofboth the invoices for the services liable to taxation at the 0% VAT rate, andthe invoices for the prepayments received on account of the rendering of theservices liable to taxation at the 0% VAT rate.
| **Director**          |   | **(Full name)** |
|-----------------------|--------|-----------------|
| ** **            |   | ** **      |
| **Chief  accountant** |   | **(Full name)** |

 

29

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**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).                                                                                                                                                                                                                                                                                                                                |
|                |            |                |            |                |            |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |        |  |  |  |  |  |  |

 

30

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**Form 2**

**Registerof the Services of Rostelecom and the prepayments on account of the renderingof the Services of Rostelecom, included into the consolidated invoices,registered in the sales log 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 |
| ***                                                                                                                                                                             |   | *** |
| ***                                                                                                                                                                             |   | *** |

 

* - the indication 01 is used only for the prepayments received onaccount of the rendering of the services. By the registration of the invoicesfor the services, the payment for which was performed as prepayment, thedesignation 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) |

 

31

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**Form 3**

###### **The****Report for the formation of the purchase log**

 

| ** ** | ** ** | ** ** | ** ** | **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.

**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                  |

 

32

----

 
| 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)                                           |

 

33

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**Form 4**

**Registerof the prepayments on account of the rendering of the Services of Rostelecom,included into the consolidated 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)      |

 

34

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**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   |

 

 

35

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**AppendixNo. 5To Contract No. 753-05-23dt. January 01, 2006**

**AcceptanceAct for Services RenderedUnder Agreement No._________ dt.**

**for ______________ month_________**

This Act is drawn up between Rostelecom, OpenJoint-Stock Company for Long-Distance and International Telecommunications,hereinafter, “Rostelecom”, represented by                                                                       authorized to act by Power of attorneyNo._______________________ dt. __________, 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        | ** ** | ** **                                            | ** ** | ** **                                         | ** ** | ** ** |

 
| **Service  Tariff rubles/pcs** | ** ** | **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.**

** **
| **For Rostelecom:**General Director  OAO Rostelecom/signed/ D.Ye. YerokhinDate: January 01, 2006  Seal here | ** ** | **For Operator:**General Director  OAO Dalsvyaz****/signed/ A.A.  Alekseyev  Date: January 01, 2006  Seal here |
|------------------------------------------------------------------------------------------------------------------|------------|---------------------------------------------------------------------------------------------------------------------|

 

36

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**AppendixNo. 6To Contract No. 753-05-23dt. January 01, 2006**

**Listof reporting forms**

1.                             The Operator branches provides the informationfor forming the OAO Rostelecom reports based on the following forms of statestatistics reporting:

1. F 88 Outgoing payable exchange data - presentedmonthly

2. F 4 Data of exchange over the telecommunicationnetworks - presented once 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 a quarter

**Theprocedure of submitting data to the Rostelecom Main Computer Center**

Informationregarding statistical reporting is transmitted to the Rostelecom ComputerCenter as a universal pattern.

Whileworking out the title list of the sample, it is necessary to put the uniquenumber of the entity, registered by the Computer Center for the data that haveto be registered in the statistic accounts forms of OAO Rostelecom.

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

 

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

Example of the fillingthe sample.

 
| **Name of firm (organization department)** | ** ** | **Moscow branch of OAO Tsentrtelecom** |
|--------------------------------------------|------------|----------------------------------------|
| Document code                              |       | 1                                      |   |   |   |   |
| Firm code                                  |       | 51500х                           |   | 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: enterprisecode  _ - 51500х (given by the Computer Center)

2.                             Thereporting forms within the frames of the Information Collection and CheckingSystem (ICCS), submitted to OAO Svyazinvest:

1. “Receivables for the telecommunication services ofthe enterprises and organizations financed from Federal budget”

Report  “Receivables for the telecommunication services of the enterprises andorganizations financed foam Federal budget “ is submitted to the AnalyticalDepartment of the Financial Directorate of the OAO Rostelecom no later than the15th day of the month following the reporting formsin the format approved by OAO Svyazinvest. The information is submitted to thefollowing addresses: fax - 973-99-38, e-mail Shuwaewa @rt.ru

Contact telephone number: 973-99-68

2. “Analysis of the condition of the Receivables”

37

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| **For Rostelecom:**General Director  OAO Rostelecom/signed/ D.Ye. Yerokhin  Date: January 01, 2006  Seal here | ** ** | **For Operator:**General Director  OAO Dalsvyaz/signed/ A.A. Alekseyev  Date: January 01, 2006  Seal here |
|--------------------------------------------------------------------------------------------------------------------|------------|----------------------------------------------------------------------------------------------------------------|

 

 

38

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**AppendixNo. 7********ToContract No. 753-05-23dt. January 01, 2006**

**PARTIES MUTUAL SETTLEMENT PROCEDURE**

1.The monetary obligations of the Operator to Rostelecom (para. 4.1.1. of theAgreement)

1.1.No later than the 25th day ofthe Billing Period the Operator should pay Rostelecom 100% (one hundredpercent) of the Earned income of the month previous to the Billing Period forthe Telecommunication Services rendered within all periods previous to theBilling Period of the Telecommunication Services in accordance with theOperator’s Report.

1.2.Independent of any provision of para. 1.1 of this Appendix 7 contrary to thebelow mentioned, the Operator shall pay to Rostelecom no later than the 25th day of the Billing Period independent of theamount of the Earned income of the month previous to the Billing Period no lessthan  39 %  of the Accrued income for theTelecommunication Services rendered in the month previous to the Billing period(para. 4.1.1. of the Agreement).

1.3.Rostelecom bills the Operator for the amount calculated taking into the accountparas 1.1 and 1.2 of this Appendix, no later than the 20th day of the Billing Period.

2.Monetary obligations of Rostelecom to the Operator (para. 4.1.2. of theAgreement).

2.1.Rostelecom shall pay the Operator remuneration 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 in terms and in amount indicated below. The total sum of themonetary obligations of Rostelecom for the services rendered by the Operator toRostelecom  in accordance to para. 2.1and the remuneration for the actions of the Operator enumerated in paras 2.2.and 2.3. of Section 2 of this Agreement in each corresponding period shallbe calculated on the basis of Acceptance Acts for the corresponding periodssigned by the Parties.

2.2.No later than the 25th day ofthe Billing Period Rostelecom shall pay the Operator a sum in the amount equalto **M**, which is calculated according to thefollowing formula:

**M = A****earned**** — 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. In case  **М**  is negative, the amount of payment isconsidered to be equal 0.

**A****earned**** ****—**** **income earned in the monthprevious to the Billing Period according to the Operator’s Report, for theTelecommunication Services rendered by Rostelecom to the Users within all periodsprevious to the Billing Period.

**A****min.**** —**is the amount of the minimumpayment according to para. 1.2. of this appendix.

Calculatedpayment **М** is set off for the Operatoragainst the payment for the services rendered by the Operator to Rostelecom inaccordance to para. 2.1 and the remuneration for the actions of the Operatorenumerated in paras 2.2. and 2.3. of Section 2 of this Agreement withinall periods of its validity in the part where these services are not paid foryet on the moment of the payment calculation. The Parties agree that in thefirst place payment is set off against the payment for the services rendered inearlier periods.

М,Amin Aearned. values are used by the Parties while making paymentsunder the Agreement on interconnection.

2.3.Rostelecom makes the payments to the Operator according to para. 2.2 of thisAppendix until the total sum of all payments made by Rostelecom according tothis clause 2 becomes equal the total cost of the services rendered toRostelecom by the Operator.

2.4.The Operator bills Rostelecom for the payments enumerated in para. 2.2 of thisAppendix in amounts calculated under the indicated clause no later than the 20th day of the month when the correspondingpayment shall be made.

3.With the purpose of the termination (full or partial) its obligations indicatedin clauses 1 and 2 of this Appendix  andthe termination of the obligations of Rostelecom to the Operator under theAgreement on interconnection of Telecommunication networks _____________ in theversion of _____________ (“Agreement on Interconnection”), the Parties to havemonthly setting off the counter-claims by signing Acts of offsetting counter-claimson the days when such obligations of the Parties shall be fulfilled under thisAgreement and the Agreement on Interconnection.

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| **For Rostelecom:**           | **For Operator:**           |
|-------------------------------|-----------------------------|
| ** **                    | ** **                  |
| General Director              | General Director            |
| OAO Rostelecom                | OAO Dalsvyaz                |
|                          |                        |
| /signed/ D.Ye. Yerokhin  | /signed/ A.A.  Alekseyev    |
| Date:  January 01, 2006  | Date: January 01, 2006 |
| Seal here                     | Seal here                   |

 

50

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**Appendix No. 8To Contract No. 753-05-23dt. January 01, 2006**

### **12.1.1.****           Procedure for CheckingOperator for the Correct Performance of the Agreement Term**

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

2.                             ThisAppendix defines the methods of controlling the data about the Long-Distanceand international Traffic and the correctness of the drawing up the bills tothe Users.

3.                             Thecontrol can be initiated for the Reporting Period within the validity of thecurrent Agreement providing of observing the statute of limitation, prescribedby the law of the Russian Federation.

4.                             Thereasons for the beginning of implementation the control measures are:

·                      discrepanciesof the total cost parameters of the Rostelecom and Operator reports, exceeding3% relatively to the indices of the Rostelecom,

·                      complaintsfrom the Users.

·                      Worseningof the financial result for OAO Rostelecom.

5.                             Thefollowing actions can be performed in the control:

·                      Controlof billing and account data;

·                      Detailedreconciliation

·                      Comprehensivetechnical study;

·                      Checking ofthe fidelity of VAT rates adaptation;

·                      Checkingof the fidelity of adaptation the tariffs for telecommunications provided by Rostelecomupon the issue of the bills;

·                      Clarificationof the reasons of origin (increasing/decreasing) notes Receivables due fromUsers and so on.

6.                             Controlof billing and account data

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.                    Rostelecomforms and direct to the Operator comparative analysis of the Operators Reports(tables 1.1-1.6 Appendix 2 hereto) and Rostelecom data form table 1 (Excelformat) of this Appendix, marking out directions (no more than 5), on which thediscrepancies are the largest.

6.3.                    The Operatorwithin 3 working days conducts a counter analysis of the Report according tothe form of Table 1 of this Appendix for observing the tariffication conditionswhile billing:

·                      Minimumnon-tariffed limit,

·                      typeof the traffic round-off,

·                      Tariffsapplied,

6.4.                    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.

6.5.                    If the mistakewas not found or its correction didn’t remove the discrepancies, then the Partiesfix such discrepancies in Reconciliation Report.

7.                             Detailedreconciliation

7.1.                    The ground forthe detailed reconciliation are discrepancies fixed in the ReconciliationReport on the stage of reconciliation of billing and discrepancy accounts.

7.2.                    The Partiesadjust with the operation factors of the detailed revise:

·                      timefactors (month, week, day, hour and so on),

·                      ancillaryparameters (switchboards, trunks, numbering capacity),

·                      aspectof the detailed reconciliation,

·                      sizeof the detailed reconciliation,

·                      dataexchange type.

7.3.                    The formatsample for accordance of measured service data for a detailed revise, indicatedin Table 2 of the Appendix, can be changed depending on technical abilities ofthe Parties. 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 concordance of the operation factors,indicated in para. 7.2 of the Appendix.

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7.4.                     The partieslead analysis of the results of the detailed reconciliation. 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.

7.5.                    If the mistakewas not found or it’s correction didn’t remove the discrepancies, then theParties fix such discrepancies in revise statement not later than 3 workingdays after results of the detailed reconciliation will be ready. The Partieswill co-ordinate the next steps:

·                      Anotheraddition, ancillary parameters of the revise are selected (repeated executionof the stage of the detailed reconciliation),

·                      Comprehensivetechnical study should be performed.

8.                             Comprehensivetechnical study.

8.1.                    The reason forthe realization of the comprehensive technical study is coordinated on theprevious stages statements and the absence of the ascertained reasons fordiscrepancies.

8.2.                    In the contextof the comprehensive technical study it can be realized by the associatedParties:

·                      verificationof capacity for work of communication channels;

·                      verificationof the recording completeness  of thetariff files;

·                      verificationof recording conditions of the tariff files;

·                      registrationof the probing calls;

·                      verificationof the routing regulations;

·                      verificationof the software, used in the system of collection and processing of tariffinformation and so on;

·                      usingindirect methods of research.

8.3.                    After gettingthe results the report is organized and agreed by the Parties, the usedmethods, 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**     | ** ** | **Tariff**   | ** ** | ** **    | ** ** | **Direction** | ** ** | ** **               | ** ** | ** **             | ** ** | ** **        | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | ** ** | **%** | ** ** |
| **category** | ** ** | **category** | ** ** | **Direction** | ** ** | **code**      | ** ** | **min**                  | ** ** | **tariff**             | ** ** | **Total**         | ** ** | **min** | ** ** | **tariff** | ** ** | **Total** | ** ** | **min** | ** ** | **(rubles)** | ** ** |
|         |       |         |       |          |       |          |       |                     |       |                   |       |              |       |   |   |   |   |   |   |   |   |   |   |
|         |       |         |       |          |       |          |       |                     |       |                   |       |              |       |   |   |   |   |   |   |   |   |   |   |

 

**Table 2. Format of call service data**

Data should be presentedin electronic file using format dbf or xls
| **Tel_A*** | ** ** | **Tel_В*** | ** ** | **Mn_I*** | ** ** | **Mn_O*** | ** ** | **Date*** | ** ** | **Time*** | ** ** | **D_sec*** |
|------------|------------|------------------|------------|-----------|------------|-----------|------------|-----------|------------|-----------|------------|------------|
|       |       |             |       |      |       |      |       |      |       |      |       |       |

·           *fill-in spaces are marked

1.               Field Tel_A*:telephone number of the user A

2.               Field Tel_B*:telephone number of the user B

3.               Field Mn_I*:Mnemonics of incoming group of channels

4.               Field Mn_O*:Mnemonics of outgoing group of channels

5.               Field Date*: Dateof the call beginning (DDММYY)

6.               Field Time*: Timeof the call beginning (HHММSS)

Field D_sec*: Call duration (in seconds)
| **OAO Rostelecom:**         | **OAO Dalsvyaz**            |
|-----------------------------|-----------------------------|
| General Director            | General Director            |
| OAO Rostelecom              | OAO Dalsvyaz                |
|                        |                        |
| /signed/ D.Ye. Yerokhin     | /signed/ A.A. Alekseyev     |
| Date: January 01, 2006 | Date: January 01, 2006 |
| Seal here                   | Seal here                   |

 

52

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**Appendix No. 9To Contract No. 753-05-23dt. January 01, 2006**

**REGULATIONSfor Handling of Receivables and Payables and Order of Receivables and PayablesWrite-Off**

**1. Termsand Definitions**

1.1. **Receivables due from Users** — receivables from legal entitiesand individuals related to payments for long-distance and internationaltelecommunications rendered to the latter by Rostelecom.

1.2. **Overdue Receivables** — Receivables due from Users not settledduring the term specified in the Agreement (invoice). The Overdue Receivablesfall into Receivables Real for Collection, Bad Receivables.

1.3. **Receivables Real for Collection** — Overdue Receivables inrelation to which there exist grounds for considering it to be voluntary paidwithin reasonable time, or enforced by action.

1.4. **Bad Receivables** — Overdue Receivables, collection of whichis impossible.

1.5. **Qualified Bad Receivables** — Overdue Receivables collectionof which is impossible due to the following reasons:

-                    the limitationperiod for claims related to collection of indebtedness in accordance withcurrent law has elapsed;

-                    liability topay the indebtedness has been terminated due to liquidation of a legal entity(article 419 CC RF) or death of an individual (article 418 CC RF);

-                    the debtor, ifa legal entity, has been declared bankrupt or bankruptcy proceedings inrelation to them have been finished;

-                    enforcementproceedings in relation to indebtedness is impossible due to expiration of termfor directing of a court order for execution.

1.7. **Payables due Users** — indebtedness of Rostelecom towardsindividuals in the amount of funds received on account of oncominglong-distance and international telecommunications. Payables due Users arereflected in the books of Rostelecom.

1.8. **Uncalled Payables due Users** — Payables due Users,reclamation of which is impossible by users due to the following reasons:

-                    the limitationperiod in relation to indebtedness has elapsed;

-                    the creditorhas withdrawn due to liquidation (legal entity) or death (individual).

**2.General**

2.1. TheseRegulations determine procedure of handling by the Operator of Receivables duefrom Users emerged in relation to rendering by the latter of long-distance andinternational telecommunications.

2.2.In part of issues not regulated by the present Regulations the Operatorestablishes their own internal procedure for handling Receivables which doesnot contradict the Agreement.

**3.Reconcilement of Indebtedness**

3.1.Reconcilement of Receivables due from Users and Payables due Users as per dataof Rostelecom and the Operator is conducted on the basis of Operator’s Reportinformation (form 2 of Appendix 3 to the Agreement). Approval of Operator’sReport by Rostelecom simultaneously implies approval of the Operator’s data onamount of Receivables due from Users and Payables due Users.

**4.Adjustment of Indebtedness**

4.1. In case oferrors that have caused misstatement of amount of Receivables due from Usersand Payables due Users are detected, the indebtedness can be adjusted inaccordance with the procedure outlined in the present article.

4.2. In accordancewith the present article, it is required to conduct adjustment of misstatementsof Receivables due from Users and Payables due Users, which have emerged in theresult of:

·                  errorsof the Operator during classification of monetary funds received from users;

·                  errorsduring accrual of indebtedness for Rostelecom long-distance and internationaltelecommunications (excluding cases of illegal and unauthorized connection tothe Operator’s communication network).

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4.3 Correction of theindebtedness can be performed twice a year — according to the balance on the 31st of March and 30th ofJune of each year.

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

·                  Listof adjustments of Receivables due from Users and Payables due Users as per Form 1of the Regulations;

·                  Copiesof documents confirming necessity of adjustment of Receivables due from Usersand Payables due Users (acts of settlements reconcilement, invoices, paymentdocuments, claims, judicial decisions, etc.);

·                  Registerof documents confirming necessity of adjustment of Receivables due from Usersand Payables due Users as per Form 2 of the present Regulations.

The documents aresubmitted by the Operator along with Operator’s Report (Appendix No. 3 tothe Agreement) for April and July of each year on paper andelectronically (Excel format, excluding copies of documents confirmingnecessity of adjustment of Receivables due from Users and Payables due Users).

4.5. Rostelecom studiesthe documents submitted by the Operator and, provided comments are absent,approves them within 45 days from the date of submitting. The approval impliesa respective endorsement on List of adjustments of Receivables due from Usersand Payables due Users.

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.

Incase comments on the documents submitted by the Operator are present,Rostelecom notifies the Operator in writing not later than 45 days from thedate of presentation of documents. During 30 days from the moment of receipt ofsuch notification the Operator must remove the revealed comments and submit toRostelecom documents, which have been commented on by Rostelecom, anew.

4.6. On the basis of Listof adjustments 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).

4.7. Where debtcorrections are connected with corrections of Previous Revenues, the amount ofthese corrections is to be taken by the parties into account during thecorrection period.

**5.Inventory of Indebtedness**

Annually, as of September 30of each year, the Operator carries out inventory of Receivables due from Usersand Payables due Users. The inventory is taken in accordance with inventorynormative documents in force for the moment of its taking.

5.2. As per results ofinventory the Operator draws up:

·                  InventoryDeed as per Form 3 of the Regulations;

·                  Appendicesto Inventory Deed as per Form 4 of the Regulations;

·                  Listof adjustments of Receivables due from Users and Payables due Users as per Form 1of the Regulations;

·                  copiesof documents confirming necessity of adjustment of Receivables due from Usersand Payables due Users (acts of settlements reconcilement, invoices, paymentdocuments, claims);

·                  Registerof documents confirming necessity of adjustment of Receivables due from Usersand Payables due Users as per Form 2 of the present Regulations.

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.

5.3. Rostelecom examinesthe documents submitted by the Operator and, in case comments are absent,approves them within 45 days from the moment of their presentation.

Approval of the saiddocuments by Rostelecom implies:

·                  approvalby Rostelecom of inventory results;

·                  approvalby Rostelecom of adjustments of Receivables due from Users and Payables dueUsers, proposed by the Operator in relation to revelation of errors andmisstatements.

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

·                  notificationon approval of inventory results and adjustments of Receivables due from Usersand Payables due Users in an optional form. The said notification, among otherthings, must contain information on the period (month) during which adjustmentsare made in the accounting records of Rostelecom and the Operator;

·                  approvedcopy of Inventory Deed;

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·                  approvedcopy of List of adjustments of Receivables due from Users and Payables dueUsers.

Incase comments on the documents submitted by the Operator are present,Rostelecom notifies the Operator in writing not later than 45 days from thedate of presentation of documents. During 30 days from the moment of receipt ofsuch notification the Operator must remove the revealed comments and submit toRostelecom documents, which have been commented on by Rostelecom, anew.

5.4. On the basisof Inventory 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).

5.5. Ifadjustments of indebtedness are related to adjustments of Received Profit forprevious periods, the amount of the adjustments is considered in the course ofsettlement by the Parties during the period adjustments are introduced.

**6. Orderof Collection of Overdue Receivables**

6.1. In relationto Users with Overdue Receivables, all legal measures are applied, aimed atcollection of Receivables by the Operator from Users (including: use of anautomatic informatory (telephone calls), suspension communication networkaccess, restriction of access to certain types of services rendered byRostelecom, forwarding of warning letters (claims), bringing of suits incourts). During settlement of issues of principal debt amount repayment it isallowed to draw up and signing with Users of schedules of repayment ofindebtedness and penalty accrued in accordance with conditions of theAgreement, on the basis of which the Users are rendered telecommunications byRostelecom and/or in accordance with current law.

6.2. In case ofoverdue fulfillment by the User of their liabilities to pay fortelecommunications rendered by Rostelecom, accrual of penalty is carried out inaccordance with conditions of the Agreement, on the basis of which the Usersare rendered telecommunications by Rostelecom and/or in accordance with currentlaw. Nevertheless, in any case, the Operator must not collect penalty in ajudicial procedure in part exceeding 100% of the principal debt amount of acorresponding User for telecommunications rendered by Rostelecom.

6.3. In case of emergenceof Overdue 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 laterthan 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 laterthan 20 days after measures indicated in para. 6.3.1. have been taken, theOperator suspends access to Rostelecom services and restricts access to certaintypes of services rendered by Rostelecom in accordance with Public Offer(Appendix No.1).

6.3.3. Not laterthan 20 days after the measures indicated in para. 6.3.2. have been takenby the Operator, the Operator forwards to Users with Overdue Receivableswarning letters (written claim) regarding presence and amount of OverdueReceivables indicating term during which such Overdue Receivables should besettled.

6.4.In case after the measures indicated in para. 6.3. Overdue Receivableswere not written off the Operator no later than 40 days after sending a warningletter to the User with Overdue Receivables as indicated in para. 6.3.3. ofthese Regulations, sends them to the General Court (if the User is aindividual) or to Arbitrage Court (if the User is a legal entity) a claim oncharging Overdue Receivables from such User.

6.5.Not less than 14 calendar days prior to filing a suit specified in para. 6.4.of the present Regulations, the Operator must forward to Rostelecom informationon (1) presence of Overdue Receivables in relation to corresponding Userswith an outline of pre-trial measures taken by the Operator aimed at collectionof Outstanding Receivables by the Operator from Users, (2) amount of stateduty due for payment in relation to corresponding claims with indication ofpayment details and purpose.

6.6.During 5 working days from the moment of receipt from the Operator ofinformation indicated in para. 6.5., Rostelecom independently effects paymentof the state duty.

**7.Writing-off of Receivables due from Users and Payables due Users**

7.1. OnlyQualified Bad Receivables and Uncalled Payables due Users are subject towriting-off.

7.2. Writing-offof indebtedness is carried out on the basis of inventory of Receivables duefrom Users and Payables due Users conducted on the basis of Article 5 ofthe present Appendix. The amount of Qualified Bad Receivables and UncalledPayables due Users subject to writing-off is determined on the basis of InventoryDeed drawn up by the Operator during inventory.

7.3. During 45days from the receipt of notification on approval of inventory results andadjustments of Receivables due from Users from Rostelecom, the Operator isobliged to forward to Rostelecom the following documents related to QualifiedBad Receivables and Uncalled Payables due Users, indicated in the InventoryDeed:

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·                  writtengrounding for writing-off of indebtedness as per Form 5;

·                  copiesof documents pursuant to written grounding for writing-off of indebtedness;

·                  Registerof written grounding for writing-off of indebtedness as per Form 6;

·                  Listof indebtedness being written-off as per form 7.

The Operatorsubmits the said documents on paper, Register of written grounding forwriting-off of indebtedness is also submitted electronically (Excel format).

7.4. Rostelecomexamines the documents submitted by the Operator and, provided comments areabsent, approves written grounding for writing-off of indebtedness drawn up bythe Operator within 45 days from the date of their presentation.

During 90 daysfrom the date 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 ofindebtedness as per Form 6 and List of indebtednes being written-off drawnup on the basis of the said groundings approved by Rostelecom as per Form 7.

In case commentson the documents 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.

7.5.On the basis of Statement of Rostelecom Board Decision on writing-off ofReceivables due from Users and Payables due Users, Register of writtengrounding for writing-off of indebtedness and List of indebtedness beingwritten-off drawn up on the basis of the said groundings approved by Rostelecomthe Parties write-off the indebtedness in the accounting records. During thesame month the written-off indebtedness is included into forms 2.1 and 2.2 ofthe Operator’s Report (Appendix No.3 to the Agreement).

7.6. Thewritten-off Receivables due from Users are reflected off-balance during fiveyears from the moment of writing-off. In case money are received in return ofsuch indebtedness 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.

The Operator’sservices cost increases for the sum of the money received for the performedactivities enumerated in paras 2.2 and 2.3 of the Agreement.

 
| **OAO Rostelecom:**         | **OAO Dalsvyaz**            |
|-----------------------------|-----------------------------|
|                        |                        |
| General Director            | General Director            |
| OAO Rostelecom              | OAO Dalsvyaz                |
|                        |                        |
| /signed/ D.Ye. Yerokhin     | /signed/ A.A.  Alekseyev    |
| Date: January 01, 2006 | Date: January 01, 2006 |
| Seal here                   | Seal here                   |

 

56

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

** **

**Adjusted debts due from/to theusers due from/to the users for long-distance and internationaltelecommunications provided by OAO Rostelecom 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 due from/to the users** | ** ** |
|-------------------|------------|----------------------------|------------|--------------------------------------------------------------------------|------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------|
| ** **        | ** ** | **Period of**         | ** ** | **towards growth of  indebtedness**                            | ** ** | **towards reduction of  indebtedness**                                                                                                                                                    | ** ** | **adjusted balance** | ** ** | **towards pay hike** | ** ** | **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 total of adjusted accruals for telecommunications  associated with the Adjusted debts due from/to the users | ** ** | **Including the aggregate telecommunication services payment  amount adjustments connected with debt adjustments** | ** ** |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------|
| **towards growth of accruals**                                                                                                                                                        | ** ** | **towards reduction of accruals**                                                                                                                     | ** ** | **adjusted balance** | ** ** | **towards pay hike** | ** ** | **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** | ** ** |
|                                                                                                                                                                                                      |       |                                                                                                                                                                 |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                                                                 |       |                                                                                                                                                                 |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Total                                                                                                                                                                                                |       |                                                                                                                                                                 |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

 

Debts for the services to which 0% VAT isapplied

53

----

 
|                   | ** ** | ** **                                 | ** ** | **Total sum of adjustment for the period** | ** ** | **Including the total of adjusted pay  for telecommunications associated with  the Adjusted debts due from/to the users** | ** ** | **Including the total of adjusted accruals  for telecommunications associated with  the Adjusted debts due from/to the users** | ** ** | **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 hike**                                                                                                                                       | ** ** | **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             |       |                                       |       |                                                                     |       |                                                                                                                                                                                            |       |                                                                                                                                                                                                 |       |                                                                                                                                                             |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

 

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 due from/to the users** | ** ** |
|-------------------|------------|----------------------------|------------|--------------------------------------------------------------------------|------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------|
| ** **        | ** ** | **Period of**         | ** ** | **towards growth  of indebtedness**                            | ** ** | **towards reduction  of indebtedness**                                                                                                                                                    | ** ** | **adjusted balance** | ** ** | **towards pay hike** | ** ** | **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 hike**                                                                                                                                           | ** ** | **towards pay reduction** | ** ** | **adjusted balance** |
| **Total**                                                                                                                                                                | ** ** | **Including VAT** | ** ** | **Total** | ** ** | **Including VAT** | ** ** | **Total** | ** ** | **Including VAT** |
| **15**                                                                                                                                                                   | ** ** | **16** | ** ** | **17** | ** ** | **18** | ** ** | **19** | ** ** | **20** |
|                                                                                                                                                                          |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                                     |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                                          |   |   |   |   |   |   |   |   |   |   |

 

Debts for the services to which 0% VAT isapplied

54

----

 

 
|                   | ** ** | ** **         | ** ** | **Total sum of adjustment for the period** | ** ** | **Including the total of adjusted pay for telecommunications  associated with the Adjusted debts due from/to the users** | ** ** |
|-------------------|------------|--------------------|------------|--------------------------------------------------------------------------|------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------|
| ** **        | ** ** | **Period of** | ** ** | **towards growth of  indebtedness**                            | ** ** | **towards reduction of  indebtedness**                                                                                                                                                    | ** ** | **adjusted balance** | ** ** | **towards pay hike** | ** ** | **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 hike**                                                                                                                                           | ** ** | **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 due from/to theusers for long-distance and international communication provided by OAORostelecom 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  counter party** | ** ** | **Sum of  adjustment,  rubles**          | ** ** | **Reduction of  pay in the  result of  adjustment,  rubles** | ** ** | **Sum of  adjustment,  rubles** | ** ** | **Pay hike 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 interest                                                                                                                                                                                        |       |                                 |       |                                          |       |                                                                             |       |                                 |       |                                                                    |       |   |   |   |   |   |   |
|              |       | 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                             |   |             |   |     |
|                          |   |                                                  |   |             |   |     |
|                          |   |                                                  |   |             |   |     |   |   |   |   |
|                          |   |                                                  |   |             |   |     |   | 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 was conducted an inventory-taking ofuser settlements for the long-distance and international telecommunicationsprovided 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)** |
| ** **   | ** ** | ** ** | ** **         |
| 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:

1.                             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 the telecommunicationswith 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 shall be 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.

2.                             Accounts receivable are classified in column 16in the following way: 1- with an expired period of limitation; 2 — debtsthat are bad because of the individual’s death or the liquidation of the legalentity; 3 — debts that are bad because of the legal entity’s bankruptcy; 4 —debts that are bad because of the omission of the time limit for sending theexecutive document for action; 5 — other bad accounts receivable.  Accounts payable are classified in column 16with attribute 6 — uncalled accounts 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  telephone 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 telephone 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:                                                                                       | ** ** | ** ** | ** ** |
| 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:                                                                                                           |       |       |       |

 

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| Number and date of court  ushers service act on the impossibility of debt recovery: |   |   |   |
|-------------------------------------------------------------------------------------|--------|--------|--------|
| Other enclosed documents (titles and details):                                      |   |   |   |

* *

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

 

62

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**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)** |

** **

 

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**Form 7**

*Consolidated data of user/touser debt write-off for long-distance and international telecommunicationssupplied by OAO Rostelecom written-off on the results of inventory accountingas 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)** |

 

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**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 counter party**       | ** ** | **indebtedness** | ** ** |
| **1**             | ** ** | **2**                                               | ** ** | **3**      | ** ** | **4**                                          | ** ** | **5** | ** ** |
|                   |       |                                                |       |       |       |                                           |       |   |   |
|              |       |                                                |       |       |       |                                           |       |   |   |
| Total             |       |                                                |       |       |       |                                           |       |   |   |

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

* *

 

65

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**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 |   |
|              |       |                                   |       |                                    |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                   |       |                                   |       |                                    |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

 

 

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**Appendix No. 10**

**ToContract No. 753-05-23**

**dt. January 01, 2006**

**Procedurefor Parties’ Handling of User Claims (Complaints)****Related to Providing/Failure to ProvideTelecommunications**

1.1.                              In case there are written or oral claims(complaints) from the Users connected to the telecommunication servicesrendering / failure to render such service, the Operator:

1.1.1.                     Operator verifies the fact of ascertainment oflong-distance and international communication because of providingtelecommunications based on Operators equipment data.

1.1.2                        Operator verifies the fidelity of presentingthe bill and amounts to be paid on the telecommunications bill and makesnecessary corrections (including bill cancellation), if there is a mistake inthe bill.

1.1.3                        In case if User claims (complaints) for qualityof the telecommunications and after realization of measures, indicated in para.1.1. are not withdrawn, then Operator registers such claims in accordance withthe Operator’s internal regulations.

1.1.4                        In connection to claims (complaints) acceptedby the Operator according to para. 1.1.3., the Parties cooperate as follows:

1.1.5                        Operator sends to Rostelecom an inquiry usinge-mail or fax (e-mail:                       ,fax No.             ).The inquiry contains:

### ·                  Telephone numberof the User, presented the claim (complaint);

### ·                  date and Moscowtime of connection;

### ·                  called number;

### ·                  duration ofproviding telecommunications,

### ·                  amount to bepaid.

1.1.6                        Rostelecom within 5 working days from themoment of receiving the inquiry from Operator provide the Operator with theresult of handling of the claim (complaint) via e-mail (e-mail               ).At the same time Rostelecom send by fax and mail to Operator the instructionson future work with such User claim (complaint).

1.1.7                        In case of confirmation validity of User claims(complaints), Rostelecom informs Operator about this within 5 working days fromthe moment of receiving inquiry. In such case Operator cancel the bill fortelecommunications.

1.1.8                        Operator re-calculates telecommunications, incase of confirming validity of User claims (complaints).
| **Rostelecom:**             | ** ** | **Operator: **         |
|-----------------------------|------------|-----------------------------|
| ** **                  | ** ** | ** **                  |
| ** **                  | ** ** | ** **                  |
| **General Director**        | ** ** | **General Director**        |
| OAO Rostelecom              |       | OAO Dalsvyaz                |
|                        |       |                        |
| /signed/ D.Ye. Yerokhin     |       |                        | /signed/ A.A.  Alekseyev |   |
| Date: January 01, 2006 |       | Date: January 01, 2006 |
| Seal here                   |       | Seal here                   |
|                             |            |                             |  |  |

 

 

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