**Exhibit 4.32**

**AGREEMENT #749-05-23**
|          Moscow |   | Date: January 01, 2006 |
|-----------------------------------------------|--------|-----------------------------|

 

This Agreement is enteredinto by and between Rostelecom, Open Joint-Stock Company for Long-Distance andInternational Telecommunications, hereinafter, “Rostelecom”, represented by OAORostelecom General Director D.Ye. Yerokhin, authorized to act by Charter, onthe one part, and “CenterTelecom”, hereinafter referred to as the “Operator”,represented by General Director R.A. Amaryan, authorized to act by Charter, onthe other part hereinafter collectively referred to as the “Parties”, asfollows:

Taking into account that:

a)                                     Rostelecomhas a license for long-distance and international telecommunications, theOperator has a license for local and intrazonal communication;

b)                                    TheParties signed the Agreement on network connection dated August 01, 2003 No. CF-00-00-1100,

The Parties agreed as follows:

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

In this Agreement thefollowing terms and definitions have the following meanings if not otherwiseindicated by this Agreement:

1.1                       “Agreement”means the Agreement including all Appendices, Revisions, Addenda and AdditionalAgreements.

1.2                       “Operator’sАВС Zone” means ABC zone located on the territory covered bythe license of the Operator and ABC zone, which relative non-geographic DEFnumeration codes applied to and on which Rostelecom Service is rendered to theUser.

1.3                       “License ofRostelecom” means  the license forprovision of long-distance and international Telecommunication Services No. 29777dated  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, which electric communication network isconnected to the Operator’s network on a local or a zone level, excluding thosecommunication operators, which signed Agreements with Rostelecom similar tothis Agreement.

1.6                       “Users” are thepersons, including the subscribers, ordering and/or using the Services via theOperator.

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

1.8                       “Billing period”means the calendar month starting immediately after the month whenTelecommunication Services were rendered to Users.

1.9                       “Tariff” means theService unit cost charged to the User.

1.10                 “Long-Distancetelecommunications” means the Telecommunication Services between Operator’s ABCzone Users and other АВС / DEF zones Users (including Usersof the Operator’s other ABC zones).

1.11                 “Internationaltelecommunications” means  the servicesof telephone connection between the Users of the Operator’s ABC zone and theUsers located on the territory 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 expense 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              Inaccordance with the statute-established procedure, to determine the Tariffs forthe Telecommunication Services, and to inform the Operator about them. In caseof change of the fixed Tariffs, to inform the Operator about the like changesin written form, no later than within 30 (thirty) days before the date ofintroduction of the new Tariffs.

### 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.

3.2               Rostelecom has a right:

### 3.2.1              Todemand from the Operator the transfer of the payments amounts due to Rostelecomfor the services rendered on the basis of the indications of the Operator’scommunication gear, calculating the volume of the connection services rendered.

### 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 8.

3.3               The Operator undertakes the followingobligations:

### 3.3.1              Signing a Telecommunication ServicesAgreement with the Telecommunications Users to show the corporate name ofRostelecom as the Operator rendering Long-Distance and InternationalTelecommunication Services. To bring to the notice of the Users the informationabout any changes of the Tariffs for the Telecommunication Services, as well asthe  procedure of receiving and payingfor the Telecommunication Services.

### 3.3.2              To keep book of the TelecommunicationServices rendered the Users by Rostelecom with the use of their owncommunication gear.

### 3.3.3              To manage the billing (registration andtariffication) of the Users’ outgoing long-distance and international calls. Bythe Service tariffication, to apply the corresponding VAT rate to Tariffs inaccordance with the procedure indicated in Appendix 4 hereunder.

### 3.3.4              In the Billing period to present (composeand provide) the bills on behalf of Rostelecom, for the Services rendered tothe Users. The bills must be presented to the Users before the 15th day of theBilling period, indicating the total amount of payment and the dates ofrendering of each type of telecommunications, their volume and the cost of eachservice type, as well as the reminder that the User must pay for the Serviceswithin 15 days from the moment of issue of the bill. The bills are issued tothe Users on the basis of the indications of the Operator’s communication gear.The invoices for the communication services rendered for users should be madeaccording to the Tariffs specified by Rostelecom in accordance with thelegislation in force of the Russian Federation considering amended Tariffs ofRostelecom. It is entitled to receive payments for the services rendered to theusers to its account.

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### 3.3.5              To record payments made by the Users andUsers’ debts for the Telecommunication Services rendered by Rostelecom, to formdocumentation for correction and write off debts, foreseen by Appendix 9, tomake an inventory of debts of the Users for the Telecommunication Services inthe order prescribed in Appendix 9.

### 3.3.6              To recover debts of the Users, arising in connection with nonpayment forthe Services rendered, including the performance of claim and actionproceedings against the Users connected with the payment for the Servicesrendered to the  Users.

### 3.3.7              To transfer monthly the payments due toRostelecom for the Services rendered by Rostelecom in accordance with Section 4hereof.

### 3.3.8              To draw up invoices and reports for theformation of the sales log for the Telecommunication Services rendered to theUsers, in accordance with Appendix 4 hereto.

### 3.3.9              Make out (issue and present) invoices forthe Telecommunication Services, rendered to the Users, who are legal entitiesand individual non-incorporated entrepreneurs

### 3.3.10        To provide the storing of the documentation,namely: bills, drawn up for the Users for the Telecommunication Services, theTelecommunication Services Billing data, documents, proving the Users’ paymentfor the Telecommunication Services according to the law and the Operator’sinternal regulations on archiving terms of the documentation. To provide uponrequest of Rostelecom or third parties certified copies of the documents in thecases established by the current law, within the term of three (3) daysfrom the receipt of the corresponding request.

### 3.3.11        To collect and present to Rostelecom theinformation in the format of the established forms of statistical accounts,containing the data about the Services rendered to the Users in accordance withthe form and terms indicated in Appendix 6 hereto.

### 3.3.12        On the ground of the Agency agreement made bythe parties, to conclude on behalf and at the cost of Rostelecom, theagreements between Rostelecom and Joined operators on terms similar to theterms herein.

3.4              The Operator has the following rights:

### 3.4.1              To receive from Rostelecom the paymentfor the fulfillment of the obligations under this Agreement in the amount andorder established in Appendix 4 hereto.

### 3.4.2              To demand the fulfillment by the Users oftheir obligations on Telecommunications payment.

### 3.4.3              To receive from Rostelecom theinformation and documentation required for the fulfillment of the obligationshereunder.

### 3.4.4              To suspend in accordance with theestablished procedure the access to the Services for the Users failing to payopportunely for the services in question.

3.5              The Parties undertake the followingobligations:

### 3.5.1              By the fulfillment of the conditions ofthe Agreement - to be guided by the current law of the Russian Federation.

### 3.5.2              To maintain the confidential character ofthe conditions and provisions of the Agreement, as well as any physical,technical, economic, financial and other information concerning each of theParties and the subject of the Agreement (“Confidential information”), and notto divulge the like information to third persons without the consent of theother Party hereunder, excluding the cases when such divulgence isrequired  in accordance with the law ofthe Russian Federation. Regardless of the aforesaid, each of the Parties heretohas the right to divulge the Confidential information to their employeesprovided the recipient of the like information is instructed to maintain theconfidential character of the former. As concerns any divulgence of theConfidential information, the Article is valid within (three) years fromthe expiry of the Agreement on any grounds.

### 3.5.3              To render the Users information andreference services via the information office in accordance with the currentlaw.

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### 3.5.4              The Parties shall sign  on the basis of which the Operator will signagency contracts on behalf and at the expense of Rostelecom the Agreementsbetween Rostelecom  and AssociatedOperators subject to conditions similar to the conditions of this Agreement.

### 3.5.5              During one calendar month after thisAgreement enters in force to sign an agency agreement in accordance to whichthe Operator shall sign on behalf and at the expense of Rostelecom theTelecommunication Services Agreements with legal entities and individuals.

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

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

4.1.1                       The Operator is obliged to transfer to Rostelecom100% (one hundred per cent) of the Revenue earned for the telecommunications. Thesums indicated are calculated on the basis of the Operator’s Report.

4.1.2                       Rostelecom is obliged to transfer to theOperator the consideration for the services rendered to Rostelecom by theOperator in accordance with paragraph 2.2. and the consideration for theperformance by the Operator of the actions indicated in paragraph 2.1. of Section 2hereof. The amount of payment, the procedure of settlement of the accounts betweenthe 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.

4.1.3                       The Parties agree on the possibility of theoffsetting of mutual demands (claims) indicated in paragraphs 4.1.1. and 4.1.2.of the Agreement by means of signing of the Offset Act. The transfer by theOperator to Rostelecom of the payments not liquidated by the offset isperformed on the basis of the bill presented by Rostelecom.

4.1.4                       Regardless of the provisions of paragraph4.1.3., on account of the fulfillment of the obligations indicated in paragraph4.1.1., the Operator is obliged to perform monthly not later than the 25th day ofthe Billing period the transfer of the minimal payment to Rostelecom in theamount of no less than 30 % of the Accrued income on the basis of the billpresented by Rostelecom, in accordance with paragraph 4.3. hereof.

4.1.5                       The Operator sends to Rostelecom the Operator’sReport within the term no later than the 5th day ofthe Billing period. Together with the Report the Operator sends to Rostelecoman Acceptance Act and invoices with the price of services and the refund of theOperator. Copies of the Operator’s Report and Acts shall be given to Rostelecomby a facsimile transmission with confirmation report, while original documentsshall be sent by registered mail with receipt acknowledged. The date offacsimile transmission shall be the effective date of documents delivery.

4.2                       Rostelecom considers the documentationpresented by the Operator and, in the absence of comments, approves theOperator’s report, the Acceptance Act and the Offset Act. Together with this,Rostelecom presents to the Operator the bill. If Rostelecom has objections againstthe documents submitted by the Operator, Rostelecom shall give written noticeto the Operator of such objections within five (5) business days afterreceipt of documents by facsimile. Together with this, Rostelecom approves theOperator’s Report, the Acceptance Act and the Offset Act with the commentariesto them, and draws up the Invoice for the payments in the amount of theundisputed sum. Copies of the Invoice and the approved Operator’s Report,  Acceptance Act and Offset Act are sent to theOperator by a facsimile transmission, while the original documents shall besent by registered mail with receipt acknowledged.

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

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

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

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

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

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

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

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

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

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

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

5.4                       The claiming actions on the recovery of theUsers’ debts are performed by the Operator independently for the sake ofRostelecom on the ground of the power of attorney issued by Rostelecom inaccordance with paragraph 3.1.3. hereof. Irrespective of any inner regulationsof the claiming proceedings adopted by the Operator and contradicting thefollowing: In case of nonpayment by the User for the Services rendered withinthe period of more than three months from the moment of the payment of thecorresponding bill, the Operator has the right to sue the corresponding User.

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

5.6                       The Operator annuls the invoice for servicesrendering in case of ungrounded claims to the User confirmed by the court. Atthe same time the Operator shall send to the address of Rostelecom the documentof court decision, proving the inconsistency of drawn up bill.

5.7                       Correction and writing off the debt for thecommunication services in performing claiming and appeal work are made inaccordance with Appendix 9 to the Agreement.

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

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

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

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

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

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

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

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

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

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

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

7.7                       In case of untimely submission by Rostelecom ofthe notifications indicted in paragraph 6.2. hereof, the Operator has the rightto demand the forfeit in the form of fine, in the amount of one thousand (1000)rubles for every fact of such violation.

7.8                       If in the result of submission of unreliabledata in the Operator’s Report, improper invoicing by the Operator, improperformation of the sections of the sales log or purchase log, improperapplication by the Operator of

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the VAT rate in accordance with paragraph 3.3.3,untimely submission of documentation by the Operator to Rostelecom, inaccordance with paragraph 3.3.11, additional tax obligations, as well as finesand punitive sanctions for the violation of the tax and/or administrative lawwill be imposed on the Operator, Rostelecom has the right to demand the statedsums from the Operator. This right of Rostelecom arises after the conclusion ofthe court appeal of the tax authorities and on the condition that the Operatoris brought to participation in the proceedings or is informed about all factsof the dispute. In any case, the amount of responsibility of the Operator mustnot exceed the amount of their consideration.

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

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

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

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

8.2                       The Party that has suffered the influence ofthe force majeure circumstances must notify the other Party within the periodof 5 days about the character, type and the presumable duration of the forcemajeure influence, as well as indicate the fulfillment of which obligationsunder the Contract it affects, and to produce evidence of the occurrence ofsuch circumstances. In case of lack of notification the Party affected by theforce majeure influence cannot refer to the influence of the force majeurecircumstances at a later time as to the cause exempting them from liability.

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

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

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

**10****              ****Notifications**

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

If the Operator is the addressee:

Russian Federation,

Address: 125998,  Moscow, Degtyarny cr., 6 block 2

Fax: (095) 793-25-83

Tel: (095) 793-25-27

Contact person: Papushkina N.N.

If Rostelecom is the addressee:

Russian Federation,

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Address: 123298, Moscow, 3-ya Khoroshevskaya str., 17, bldg 1 Central branch of OAO Rostelecom

Telephone: (095) 197-17-10

Fax (095) 197-17-08

Contact person: Shurupov V.Yu.

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

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

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

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

11.2.1                 Competent authorities of Rostelecom take thedecision to approve this deal in the order prescribed by the law in forceand/or by the constituent instruments of Rostelecom for considering the issueson conclusion agreements if there is an interest in them.

11.2.2                 Competent authorities of the Operator take thedecision to approve this deal in the order prescribed by the law in forceand/or by the constituent instruments of the Operator for considering theissues on conclusion agreements if there is an interest 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 termination hereof isdetermined by the current law of the Russian Federation.

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

12.4                 Appendix List:

Appendix No 1 Form of Public Offer.

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

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

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

Appendix No. 5 Acceptance act for servicesrendered.

Appendix No. 6 List of reporting forms.

Appendix No. 7 Settlement procedure.

Appendix No. 8 Check-up procedure.

Appendix No. 9 Regulations for handling ofreceivables and payables.

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

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**13****              ****Signatures of Parties**
| **OAO Rostelecom:**                                           |   | **Operator:**                                   |
|---------------------------------------------------------------|--------|-------------------------------------------------|
| ** **                                                    |   |                                            |
| Location:                                                     |   | **OAO CenterTelecom:**                          |
|                                                          |   |                                            |
| 127091, Moscow, Delegatskaya st., 0.5                         |   | Location:                                       |
|                                                          |   | 141400, Moscow region, Himki,. Pushkina st., 23 |
| Postal address 123298, Moscow, 3rd Horoshevskaya street, |   |                                            |
| 17 block 1                                                    |   | Postal address                                  |
| Central branch of OJSC “Rostelecom”                 |   | 125998, Moscow, Degtyarnyj cr. 6 block 2        |
|                                                          |   |                                            |
| TIN: 7707049388                                               |   | TIN: 5000000970                                 |
|                                                          |   |                                            |
| Contact phone: (095) 192-62-21                                |   | Contact phone:(095) 793-25-81                   |
| Contact person: Antipova E.E.                                 |   | contact person: Nevskaya O.V.                   |
|                                                          |   |                                            |
| Telephone/fax: (095) 192-17-08                                |   | Telephone/fax: (095) 793-25-82                  |
|                                                          |   |                                            |
| *e-mail: ko@cf.rt.ru*                                         |   | *e-mail: neva@centertelecom.ru*                 |
|                                                          |   |                                            |
| Acc.:                                                         |   |                                            |
| 40702-810-4-000000-01377                                      |   | Acc.:                                           |
| CJSC “Russian Industrial Bank”,                     |   | 40702810740020100852                            |
| Moscow                                                        |   | In Saving Bank of Russia                        |
|                                                          |   |                                            |
| BIC: 044552202                                                |   | BIC: 044525225                                  |
|                                                          |   |                                            |
| Correspondent account                                         |   | Correspondent account                           |
| 30101-810-5-0000-0000202                                      |   | 30101810400000000225                            |
|                                                          |   |                                            |
|                                                          |   |                                            |
| Physical address:                                             |   | Physical address:                               |
| 103051, Moscow, Petrovski blvd, 11                            |   | Code OKONH: 52300                               |
|                                                          |   |                                            |
| OKONH code: 52300                                             |   |                                            |
|                                                          |   |                                            |
| General Director                                              |   | General Director                                |
|                                                          |   |                                            |
| OAO Rostelecom                                                |   | OAO CenterTelecom:                              |
|                                                          |   |                                            |
|                                                          |   |                                            |
| /signed/ D.Ye. Yerokhin                                       |   | /signed/ R.A.Amaryan                            |
|                                                          |   |                                            |
| January 01, 2006                                         |   | January 01, 2006                           |
|                                                          |   |                                            |
| Seal here                                                     |   | Seal here                                       |

 

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**AppendixNo. 1**

**to Agreement No. 749-0523dated  January 01, 2006**

**Form of Public Offer**

**PUBLIC OFFER**

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

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

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

1.1                       **“Agreement”** means Long-Distance and InternationalTelecommunications Agreement signed through the accept by the User of thisPublic Offer in accordance with below mentioned clause 2 with all Appendices,Amendments, Addenda and Additional Agreements to it. Any reference in the offerto the Agreement (Article of the Agreement) and/or its conditions means acorresponding reference to the present public order (its Article) and/or itsconditions.

1.2                       **“Local Operator**” means a telecommunication operator meetingall the following criteria:

1.2.1               the operator has the license for localtelecommunication in the Russian Federation;

1.2.2              telecommunication network of this operator hasan output to the  PTN of the RussianFederation;

1.2.3              the User is a User of the Operator;

1.2.4              operator provides the User access to theTelecommunication Services.

1.2.5              operator has the right to perform actionsconnected to billing the Users for the Telecommunication Services rendered bythe Operator on the basis of the Agreement signed with the Operator or on thebasis of the Agreement with a legal entity, to which the Operator granted theright and/or imposed the obligation to sign such an Agreement with an operator.

1.3                       “**User**” means alegal entity or an individual who is a Subscriber of the Local operator andmade 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                       “**Billing period**”means a calendar month during which the Telecommunication Services was renderedto the User.

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

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

1.7                       **“Telecommunication Services”**shall mean long-distance and internationaltelecommunication services which shall be rendered by the Operator to the Userhereunder, whether with the aid of an automated service system or via anoperator.

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

2.1                       The Operator herewith undertakes to provideTelecommunications to the User, whereas the User undertakes to effect paymentsfor such Telecommunications on the terms and conditions and in the mannerherein stated.

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**3****                     ****Signing Agreement**

3.1                       Individual or legal entity, a Subscriber of theLocal Operator, considers to sign the Agreement with the Operator and acceptall the condition of this Public Offer in the following case:

3.1.1                       a) performing by an individual or a legal entity, a Subscriber of theLocal Operator, effective subsequent actions with the purpose of getting theTelecommunication Services from the Operator by using  automatic servicing system — dialing “8” fromthe User’s equipment of the abovementioned individual or legal entity,connected to the correspondent Subscription line of the Local Operator; dialingprefix of Rostelecom, or

b) performing by an 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 Delay operation system, and namely:

-                    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, indicated insubclause a) or subclause b) of para. 3.1.1.

3.2                       Individual or legal entity, a Subscriber of theLocal Operator, from the moment the telephone connection is completed indicatedin para. 3.1.2, becomes the User acquiring all the rights and obligationsof the User set in this Agreement.

**4****                     ****TELECOMMUNICATIONS RENDERINGTERMS AND CONDITIONS**

4.1                       Upon entering into this Agreement with theOperator, the User shall become entitled to the Telecommunication Services,whereas Rostelecom shall be obligated to provide the Telecommunication Servicesto the User, subject to technical possibility and provided that the User hasaccess to long-distance and international telecommunication services.

4.2                       To get the Telecommunication Services onautomatic servicing system, the User shall perform the actions enumerated insubclause a) of para. 3.1.1. of the Agreement;  to get the Telecommunication Services onDelay operation servicing system, the User shall perform the actions enumeratedin subclause b) of Para. 3.1.1. of the Agreement.

4.3                       Access to Long-distance or InternationalTelecommunication rendered to the User from his/her Subscription number,provided to the User by the Local Operator, can be suspended according to theinitiative of the Operator in the cases enumerated in para. 8.3 of theAgreement.

4.4                       Where technical possibility for the renderingof the Telecommunication Services to the User is partially unavailable, theOperator may limit number of call orders and call duration or, where suchtechnical possibility for the rendering of the Telecommunication Services isnot available altogether, may deny Telecommunication Services.

TheUser must be notified about the introduction of limitations at the moment oforder taking or in the moment of rendering of telecommunications by order service system.

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 herewithagrees that effective from the moment of his/her entering into this Agreement,his/her personal details may be included in inquiry service databases and maybe used for the provision of inquiry and other information services by theOperator or third parties.

4.6                       The Parties agree that, as the Local Operatorhas the right of billing the User for the Telecommunication Services renderedand the right to perform the claiming activity against the User, the Useragrees consequently to accept the bills of the Local Operator for theTelecommunication Services, to make payments to the Local Operator for theTelecommunication Services rendered to the User and if the necessity occurs tosend to the address of the Local Operator the claims to the Operator caused bythe failure of the Operator to fulfill or

11

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failure to fulfill in duemanner  its obligations under theAgreement, as if all the abovementioned activities of the Local Operator wereperformed directly by the Operator.

**5****                     ****RESPONSIBILITIES OF THE PARTIES**

5.1                       The Operatorundertakes the following obligations:

5.1.1              To render the User the TelecommunicationServices  in compliance with the law ofthe Russian Federation, national standards, technical norms and guidelines,license and the Agreement;

5.1.2              To render the User the TelecommunicationServices according to the quality required by the law of the Russian Federationin force.

5.1.3              To provide timely billing for theTelecommunication Services rendered.

5.1.4              Notify the User via mass media of any changesin the service terms and conditions, methods of payment for theTelecommunication Services, at least 7 days before any such changes takeeffect. The notification of the User about the change of the Tariffs for theTelecommunication Services is sent by the Local Operator in accordance with thelaw of the Russian Federation in force and the internal notification procedure,approved by the Local Operator no later than 10 days before the day ofintroducing new Tariffs for the Telecommunication Services.

5.1.5              Perform other Operator’s obligations asprovided for in the applicable law of the Russian Federation and thisAgreement.

5.2                       The User undertakesto:

5.2.1              Pay for the Telecommunication Services providedto it within the time frames envisaged by, and subject to the terms andconditions of, this Agreement.

5.2.2              Perform other User’s obligations as providedfor in the applicable law of the Russian Federation and this Agreement.

**6****                     ****RIGHTS OF THE PARTIES**

6.1                       The TelecommunicationOperator has the right to:

6.1.1              Change, on a unilateral basis, the Tariffs,payment terms and conditions and time frames pursuant to Paragraph 5.1.4 above.

6.1.2              Initiate temporary suspension of User’s accessto the long-distance and international telecommunication services in circumstancesreferred to in Paragraph 4.3. of this Contract

6.2                       The User shall havethe right to:

6.2.1              Raise objections against bills issued to it, inthe manner described in Article 9 below.

**7****                     ****PAYMENT PROCEDURE**

7.1                       The User shall pay for the TelecommunicationServices rendered under the Agreement exclusively to the Local Operator at theconditions of this clause 7. Monetary obligations of the User for theTelecommunication Services rendered to him/her expire from the moment of makinga payment for the Telecommunication Services to the Local Operator

7.2                       Tariffs for international telecommunicationsare established and changed in accordance with the current law of Russian Federation.

7.3                       International Telecommunications Tariffs shallbe established by the Operator and may be revised at any time.

7.4                       The payment for the services is made on amonthly basis, within a 10-day period from the day of billing for theServices rendered in the previous Billing period.

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

7.6                       Each Telecommunications bill shall identify theamount stated therein as payment for the Telecommunications provided byRostelecom.

**8****                     ****RESPONSIBILITIES OF THE PARTIES**

8.1                       The Operator and the User hold theresponsibility in accordance with the law of the Russian Federation in force,the Regulations of the provision of the Telecommunication Services and theAgreement.

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

8.3                       If the User delays payment for more than thirty(30) days or is otherwise in breach of any requirements set forth by theRussian Law “On Telecommunications”, the Regulations, or this Agreement, theOperator may initiate, on a unilateral basis, suspension of the User’s accessto the Telecommunication Services until the User shall have settled anyoutstanding debt or, respectively, rectified other breaches committed by theUser.

8.4                       For the breach of the payment terms the LocalOperator has the right charge the User the forfeit in the form of penalty interest in the amount of 0.5% of thecost of the Telecommunication Services rendered in the previous Billing Periodfor each day of the payment delay. The User shall pay such penalty to the Localoperator within 5 days after the claim for such penalty is made by the Localoperator.

**9****                     ****DISPUTE SETTLEMENT**

9.1                        Should any disputes or discord arise in connectionwith the Agreement, these are to be settled extrajudicially. Under para. 4.6,the User’s claims shall be handled by the Local Operator authorized by theOperator.

9.2                       The complaints of the User to the Operator inconnection to the execution of the Agreement by the latter are sent by the Userto the Local Operator in the order and in terms prescribed by the law of theRussian Federation in force. If a complaint lodged by the User is rejected infull or in part, or if no response is given to such a complaint within the timeframes prescribed by the Russian law for the review of such a complaint, theUser may initiate a court action at the Local Operator’s location.

9.3                       In case the User does not fulfill obligationsfor payment of the services fully or partially the local operator has the rightto claim this to the User. In case of refuse of the claim by the User fully orpartially or absence of the answer from the User within 3 months from the dateof due payment of the invoice issued by the local Operator, the local operatoras the right to appeal to the court at the User’s jurisdiction. In case of fullor partial refuse of other claim of the local operator related to thisagreement or in case of absence of the answer of the User for this claim formore than a months from the date it was send by the local operator the latterhas the right to appeal to the court. At the User’s jurisdiction.

**10****              ****FORCE MAJEURE**

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

10.2                 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.

**11****              ****TERMINATION OF THE AGREEMENT**

11.1                 This Agreement may be terminated prior to itsstated expiration date in circumstances and in the manner provided for by thelaw of the Russian Federation.

11.2                 Upon termination of this Agreement the Partiesshall settle all mutually outstanding accounts.

**12****              ****PERIOD OF VALIDITY  OF THE AGREEMENT**

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12.1                 This Agreement comes into effect from the daywhen a legal entity or an individual who is a Subscriber of the Local operator,makes an acceptance of this Public Offer in the order described in clause 3.The validity term of the Agreement is sine die.

**13****              ****MISCELLANEOUS**

13.1                 The Operator and the User herewith acknowledgethat all terms and conditions of this Agreement shall be binding upon theParties.

13.2                 The User is aware of, and consents to, theavailable Telecommunication Services parameters as regards their quality,reliability and limitations.

13.3                 The User is aware of the Regulations of theprovision of the Telecommunication Services and consents to abide them.
| **General Director**     | ** ** | **General Director**   |
|--------------------------|------------|------------------------|
| **OAO  Rostelecom**      | ** ** | **OAO CenterTelecom:** |
| ** **               | ** ** | ** **             |
| /signed/ D.Ye.  Yerokhin |       |                   | /signed/ R.A.Amaryan |   |
| ** **               | ** ** | ** **             |
| January 01,  2006   |       | January 01, 2006  |
| ** **               | ** ** | ** **             |
| Seal here                |       | Seal here              |
|                          |            |                        |  |  |

 

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**Appendix 2to Agreement  No. 749-05-23dated  January 01, 2006**

**Cost ofservices and amount of agency fee of the Operator**

** **
| **Ref. No.** | ** ** | **Items**                                                                                                                                                                                                  | ** ** | **Price** |
|--------------|------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------|-----------|
| 1.           |       | COLLECTING  SUBSCRIBER PAYMENTS, % of the accrued income                                                                                                                                                   |       | 6.25%     |
| 2.           |       | THE PROVISION OF  SERVICES FOR THE CALL OF THE SUBSCRIBER PROCESSING WHEN PROVIDING THE ACCESS  TO LD/INTERN. TELECOMMUNICATION SERVICES THROUGH THE DELAY AND IMMEDIATE  SYSTEMS OF SERVICING, rubles/min |       | 11.43     |
| 3.           |       | BILLING  PROCESSING OF TELECOMMUNICATIONS, rubles/min                                                                                                                                                      |       | 0.075     |
| 4.           |       | CLAIMING AND  ACTION PROCEEDINGS, % of the accrued income                                                                                                                                                  |       | 2.5%      |
| 5.           |       | DRAWING UP,  PRINTING, STORING, MAKING BILL COPIES, rubles/min                                                                                                                                             |       | 0.04      |
| 6.           |       | DRAWING UP,  PRINTING, STORING, MAKING INVOICE COPIES, ACTS OF PERFORMED WORKS, SIGNING  RECONCILIATION REPORTS WITH CLIENTS, rubles/min                                                                   |       | 0.063     |
| 7.           |       | PREPARATION OF  THE REPORTING FORMS, rubles/set                                                                                                                                                            |       | 2,049,051 |
| 8.           |       | DOCUMENTATION  DELIVERY, rubles/min                                                                                                                                                                        |       | 0.025     |
| 9.           |       | INFORMATION AND  HELPLINE SERVICES FOR CLIENTS, rubles/min                                                                                                                                                 |       | 0.05      |

 

Comment:

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

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

3.                             Theamount of the Accrued and Received income is determined on the basis of the Operator’sReport.

4.                             Forthe service indicated in clause 2 of this Appendix the measurement unit isruble per minute of connection through the immediate and delay servicingsystems. In lines 3, 5, 6, 8 and 9 hereof the measurement unit is ruble perminute of the outgoing long-distance or international traffic.
| **General Director**          | ** ** | **General Director**   |
|-------------------------------|------------|------------------------|
| **OAO  Rostelecom**           | ** ** | **OAO CenterTelecom:** |
| ** **                    | ** ** | ** **             |
| /signed/  D.Ye. Yerokhin |       |                   | /signed/   R.A.Amaryan |   |
| ** **                    | ** ** | ** **             |
| January 01,  2006        |       | January 01, 2006  |
| ** **                    | ** ** | ** **             |
| Seal here                     |       | Seal here              |
|                               |            |                        |  |  |

 

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**Appendix No. 3to Agreement  No. 749-05-23dated  January 01, 2006**

**Reportof the Operator**

**onthe accrued income paid for the services rendered to the Users**

**UnderContract No.                      dated**

# **Form 1.1**

**The report on the volumesand accrued income for the international telecommunications rendered toindividuals (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       |       | 100        |       |        |       | Х    |       |                |       |       |       |       |       |   |   |   |   |
|          |       |          |       |       |       |        |       |       |       |                |       |       |       |       |       |   |   |   |   |

 

**Form 1.2**

The report on the volumes and accrued incomefor the international telecommunications rendered to self-sustainedorganizations (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       |       | 200        |       |        |       | Х    |       |                |       |       |       |       |       |   |   |   |   |
|          |       |          |       |       |       |        |       |       |       |                |       |       |       |       |       |   |   |   |   |

** **

**Form 1.3**

The report on the volumes and accrued incomefor the international telecommunications rendered to budgetary 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       |       | 300        |       |        |       | Х    |       |                |       |       |       |       |       |   |   |   |   |
|          |       |          |       |       |       |        |       |       |       |                |       |       |       |       |       |   |   |   |   |

 

# **Form 1.4**

The report on the volumes and accrued incomefor the long-distance telecommunications rendered to individuals in (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       |       | 400        |       |        |       | Х    |       |                |       |       |       |       |       |   |   |   |   |
|          |       |          |       |       |       |        |       |       |       |                |       |       |       |       |       |   |   |   |   |

 

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# **Form 1.5**

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

** **

**Form 1.6**

The report on the volumes and accrued incomefor the long-distance telecommunications rendered to budgetary 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       |       | 600        |       |        |       | Х    |       |                |       |       |       |       |       |   |   |   |   |
|          |       |          |       |       |       |        |       |       |       |                |       |       |       |       |       |   |   |   |   |

** **

**Form 1.7**

**The consolidated report of theOperator on the volumes and accrued income for the international andlong-distance telecommunications rendered to all categories of 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 Form 1.1-1.7to 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.               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.

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The following code system is applied:

| 32                    | ** ** | **16**     | ** ** | **8**                    | ** ** | **4**  | ** ** | **2** | ** ** | **1** |
|-----------------------|------------|------------|------------|--------------------------|------------|--------|------------|-------|------------|-------|
|                       |       |       |       |                     |       |        |
| Method of  connection |       | LD/  Inter |       | Working  days/  weekends |       | Tariff |

 

**Method of connection:**

00 — Automatic method (automatic)

01 — International pay telephone (IPT) andautomatic call office (ACO)

10 — With the help of an operator without thepossibility of automatic connection (non-automatic destinations)

11 — With the help of an operator (delay)

**Type of connection:**

0 — Long-Distance telecommunication (highway)

1 — International telecommunication (foreigncountries)

**Day:**

0 — Working days

1 — Week-ends and holidays

**Tariff**

Thesmaller Tariff correspondsto the bigger code. The most expensive tariff should have “0”code .

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

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

 

18

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

 

19

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

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

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

** **

20

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**Notes:**

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

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.
| **General Director   OAO Rostelecom**

** **

/signed/ D.Ye. Yerokhin   January 01, 2006   Seal here | ** ** | **General Director  OAO CenterTelecom:**

** **

/signed/ R.A.Amaryan   January 01, 2006   Seal here |
|----------------------------------------------------------------------------------------------------------------|------------|----------------------------------------------------------------------------------------------------------------|

 

 

21

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**Appendix No. 4**

**to Agreement No. 749-05-23dated January 01, 2006**

**Peculiaritiesof the Interaction of Rostelecom and the Operator for the Provision 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.АААААААА-РТК  (21 characters), where  ХХХХХХХХ—a unique number—the  company code assigned to the Operator (legal entity) by Rostelecom.  АААААААА—invoice ordinal  number. The uniqueness of the number is secured by the Operator. |       |
| 2                                     |       | Company name (OAO  Rostelecom)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |       |
| 2.1                                   |       | Legal address of the  company (Delegatskaya str. 5, 127091, Moscow)                                                                                                                                                                                                                                                                                                                                                                                                                                                          |       |
| 2.2                                   |       | 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)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |       |
| 6.1                                   |       | Legal address of the  client (central agency)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |       |
| 6.2                                   |       | 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 dated                   (if the like agreement was concluded in any other way). The invoices for theservices of Rostelecom rendered to the population, as well as for theprepayment for the services of Rostelecom received from the population are notdrawn. For the registration in the account-book the Operator draws up (in apaper form) consolidated invoices: а) for the total cost of the Servicesof Rostelecom, rendered to the population during the accounting period; b) forthe aggregate prepayments received from the individual user within the periodunder review on account of the rendering of the services by Rostelecom. In line6 of such invoices the client name “Population” is indicated, and lines 6а and 6 b are not filled. For the registration in the purchase book theOperator draws up a similar invoice for the sum of the prepayment received forthe services of Rostelecom from the population, on account of which theservices of Rostelecom were 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.

24

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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 the Governmental Regulation of the Russian Federation No.914of 02.12.2000, taking into consideration the specified details.

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

In the Report for the formation of the sales log theOperator registers the invoices for the services of Rostelecom, rendered to theUsers during the accounting period, as well as the invoices for the prepaymentreceived from the Users during the accounting period on account of therendering of the services of Rostelecom. Besides, the Operator registers in theReport for the formation of the sales log the consolidated invoice for the costof the services of Rostelecom, rendered to the population during the accountingperiod and the sum of the prepayment received from the Users during theaccounting period on account of the rendering of the services of Rostelecom(see above). By the registration of such invoices in column 2 the client name “Population”is indicated, and columns 3, 3а, 3b of the Report are not filled. Asregards the cost of the services of Rostelecom and the sum of the prepayment onaccount of the rendering of the services of Rostelecom, that were included intothe consolidated invoices registered in the Report for the formation of thesales log, the Operator draws up a Register according to Form 2 (at that,the sums included into the Register are assigned the numeration of thecorresponding invoices).

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

In the Report for the formation of the purchase logthe Operator registers the invoices for the prepayment for the services ofRostelecom, on account of which the services of Rostelecom were rendered duringthe accounting period. Besides, the Operator registers in the Report for theformation of the purchase log the consolidated invoice for the prepayment forthe services of Rostelecom received from the population, on account of whichthe services of Rostelecom were rendered during the accounting period (seeabove). By the registration of such invoices in column 5 of the Report theseller name “Population” is indicated, and columns 3-4, 5а, 5b, 6of the Report are not filled. As regards the prepayments included into theconsolidated invoice registered in the Report for the formation of the purchaselog, the Operator draws up a Register according to Form 4.

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

1.                  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 (inthe format DBF DBASE IV);

2.                  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 theelectronic form (in the format DBF DBASE IV);

3.                  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. The order of the application to the rendering ofthe services of the 0% VAT rate and the presentation of the documentationproving the validity of the application of the 0% VAT rate

In accordance with paragraph 7 entry 1 of article 164of the Tax Code of the Russian Federation the 0% VAT rate is applied by therendering of the services of Rostelecom for the official use by theinternational diplomatic and equated to them representatives or for personaluse by the diplomatic or administrative and technical personnel of theserepresentative offices, including the resident family members, provided the lawof the corresponding foreign country establishes the similar order in relationto the diplomatic and equated to them representative offices of the RussianFederation and their employees or if the similar form is indicated in theinternational agreement of the Russian Federation.

25

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

The 0% VAT rate is applied only in relation to theservices rendered to the diplomatic and equated to them representatives by thesubscriber numbers indicated in the agreement on the rendering of thelong-distance and international telecommunications between Rostelecom(concluded by the Operator on behalf of Rostelecom) and the diplomaticrepresentative office.

The 0% VAT rate is applied exceptionally on thecondition of the presentation by the diplomatic and equated to themrepresentative office to the Operator of an official letter of therepresentative (signed by the head of representative office or the substitute,sealed by the stamp of the representative office in question), confirming thatthe services of Rostelecom are intended for the official use by therepresentative offices or their employees.

The letter must contain the following phrase: “This isto confirm that the long-distance and international telecommunications renderedby OAO Rostelecom (Delegatskaya str. 5, 127091, Moscow) according to the publicagreement No.0000                  dated                                   by the list of subscriber numbers given below are intended for the official useby the representative office”. The letter must contain the list of thesubscriber numbers by which the services of Rostelecom are rendered, inrelation to which the 0% VAT rate is applied, in the format: (code ABC, DEF)(subscriber number).

The Operator is obliged to provide the storing of theoriginal of the indicated letters during the period of three years startingfrom the date of the end of the year in which the services of Rostelecom wererendered, and the presentation of these originals to Rostelecom in case ofnecessity.

In the case of the application of the 0% VAT rate theOperator must draw up the invoice for the diplomatic and equated to themrepresentative office, indicating the fact of the rendering of the services ofRostelecom with the application of the 0%, VAT rate, with the mark “fordiplomatic use”.

By non-performance of the application of theaforementioned conditions the Operator should apply to the rendering of theservices of Rostelecom to the diplomatic and equated to them representativeoffice of the 18% VAT rate.

In accordance with the Regulations of the applicationof the zero VAT rate by the selling of goods (works, services) for the officialuse by the foreign diplomatic and equated to them representative offices or forpersonal use by the diplomatic or administrative and technical employees ofthese representative offices, including the resident family members,established by the Governmental Regulation of the Russian Federation No.1033 of30.12.2000, in order to prove the validity of the application of the 0% VATrate in relation to the services of Rostelecom, rendered to the diplomatic andequated to them representative offices during the accounting period, theOperator must present to Rostelecom:

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

The Register is presented in paper form, signed by theDirector and Chief Accountant of the Operator, as well as in the electronicform (format DBF DBASE IV).

2.                  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 intended for the official use by the representativeoffice or their employees;

3.                  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”;

4.                  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.

26

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The indicated documents are presented by the Operatorno later than the 14th day of the month following the accountingmonth (faxed as hard copy).

**Appendices**

Form 1. The Report for formation of the sales log

Form 2. Register of the Services of Rostelecomand the 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 thepurchase log

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 wererendered at 0% VAT rate.

 
| **General Director**     | **General Director**   |
|--------------------------|------------------------|
| **OAO  Rostelecom**      | **OAO CenterTelecom:** |
|                     |                   |
| /signed/ D.Ye.  Yerokhin | /signed/ R.A.Amaryan   |
|                     |                   |
| January 01,  2006   | January 01, 2006  |
|                     |                   |
| Seal here                | Seal here              |

 

27

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**Form 1**

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

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

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

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

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

 

* - the columns are not filled.

** - the indication 01 isused only for the registration in the sales log of the invoices for theprepayments received on account of the rendering of the services. By theregistration of the invoices for the services, the payment for which wasperformed as prepayment, the indication 02 is used.

28

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

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

 

29

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**Form 2**

**Register of the Services ofRostelecom and the prepayments on account of the rendering of the Services ofRostelecom, included into the consolidated invoices, registered in the saleslog for ___________**
| **Form   number** | ** ** | **Ref. No.** | ** ** | **Unique  identifier of  the recipient  of the bill** | ** ** | **Name of User** | ** ** | **Address of individual** | ** ** | **TIN of the client-individual** | ** ** | **Invoice number** | ** ** | **Cost of services (including VAT, rubles,  kopecks)** | ** ** | **Amount of VAT in service cost (rubles,  kopecks)** | ** ** | **Invoice indication (prepayment invoice-01/  service payment invoice-02)** |
|------------------------|------------|--------------|------------|-------------------------------------------------------|------------|------------------|------------|---------------------------|------------|----------------------------------|------------|--------------------|------------|--------------------------------------------------------|------------|------------------------------------------------------|------------|-----------------------------------------------------------------------------|
| ** **             | ** ** | **1**        | ** ** | ** **                                            | ** ** | **2**            | ** ** | **3**                     | ** ** | **4**                            | ** ** | **5**              | ** ** | **6**                                                  | ** ** | **7**                                                | ** ** | **8***                                                                      |
|                   |       | Х      |       |                                                  | * *   | *Total*          |       | Х                   |       | Х                          |       | Х            |       |                                                   |       |                                                 |       | Х                                                                     |
|                   |       | **           |       |                                                  |       | ***              |       | ***                       |       | ***                              |       | ***                |       | ***                                                    |       | ***                                                  |       | ***                                                                         |
|                   |       | **           |       |                                                  |       | ***              |       | ***                       |       | ***                              |       | ***                |       | ***                                                    |       | ***                                                  |       | ***                                                                         |

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

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

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

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

 

30

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**Form 3**

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

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

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

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

* - the columns are not filled.

** - the date of prepayment receipt.

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

**** - User’s details.

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

31

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

 

32

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**Form 4**

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

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

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

* - invoice number assigned upon receipt of theprepayment

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

 

33

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**Form 5**

###### Register of the Services which were renderedat 0% VAT for**________**

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

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

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

 

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

 

34

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**Appendix No. 5**

**toAgreement No. 749-05-23**

**dated  January 01, 2006**

**Acceptance Act forServices Rendered**

**Under Contract No.               dated                            **

**for                month           **

This Act is drawn up between Rostelecom, Open Joint-StockCompany for Long-Distance and International Telecommunications, hereinafter, “Rostelecom”,represented by                                             **authorized to act by Power of attorney No.                              dated                                                                                                           on the one part, and                                                                                                                         , hereinafter referred to as “Operator” represented by                                                                           ,acting on the ground of                                                                            ,hereinafter altogether referred to as the “Parties”, confirming the followingservices rendered by Operator to Rostelecom:
| ** **        | ** ** | ** **                                                 | ** ** | **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.
| **General Director**    | **General Director**   |
|-------------------------|------------------------|
| **OAO Rostelecom**      | **OAO CenterTelecom:** |
| ** **              | ** **             |
| /signed/ D.Ye. Yerokhin | /signed/R.A.Amaryan    |
|                    |                   |
| January 01, 2006   | January 01, 2006  |
|                    |                   |
| Seal here               | Seal here              |

 

35

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**Appendix No. 6to Agreement No. 749-05-23****dated  January 01,2006**

**List of ReportingForms**

1                     TheIRO branches provides the information for forming the OAO Rostelecom reportsbased on the following forms of state statistics reporting:

1.1           F88 Outgoing payable exchange data - presented monthly

1.2           F4 Data of exchange over the telecommunication networks - presented once in aquarter

1.3           F12 Data of incomes of communication companies - presented monthly

1.4           F65 Data of incomes from telecommunications - presented once in a quarter

**The order of datapresentation to the Rostelecom Main Computer Center**

Information regarding statistical reporting istransmitted to the Rostelecom Computer Center as a universal pattern.

While working out the title list of the sample, it isnecessary to put the unique number of the entity, registered by the ComputerCenter for the data that have to be registered in the statistic accounts formsof OAO Rostelecom.

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

 

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

Example of thefilling the sample.
| **Name of firm (organization department)** | ** ** | **The Moscow branch of OAO CenterTelecom** |
|--------------------------------------------|------------|--------------------------------------------|
| 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:enterprise code     -  51500х (given by the ComputerCenter)

36

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2                     Theaccounting documents within the framework of the Information Collection andChecking System (ICCS), submitted to Svyazinvest:

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

The report “Accounts receivable for theTelecommunication Services rendered to the institutions and organizationssubsidized from the Federal budget” is submitted to the analysis department ofthe Commercial Direction of OAO Rostelecom before the 15th day of the month following the accountingmonth in the form established by the OAO Svyazinvest. The data must besubmitted in the written and electronic form to the following addresses: Fax:973-99-38,e-mail: Shuwaewa @rt.ru

Contact Tel: 973-99-68

2.2           “Theanalysis of the state of the accounts receivable”
| **General Director**    | **General Director**   |
|-------------------------|------------------------|
| **OAO Rostelecom**      | **OAO CenterTelecom:** |
| ** **              | ** **             |
| /signed/ D.Ye. Yerokhin | /signed/R.A.Amaryan    |
|                    |                   |
| January 01, 2006   | January 01, 2006  |
|                    |                   |
| Seal here               | Seal here              |

 

37

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**Appendix No. 7**

**toAgreement No. 749-05-23**

**dated January 01,2006**

**PARTIES MUTUALSETTLEMENT PROCEDURE**

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

1.1           Withinthe term before the 25th day of the Billing period the Operator musttransfer to Rostelecom one hundred per cent (100%) of the Accrued income forthe month preceding the Billing period for the Telecommunication Servicesrendered during all periods preceding the Billing period, in accordance withthe Operator’s Report.

1.2           Irrespectiveof any provision of para. 1.1 of this Appendix 7 contradicting the understated,before the 25th day of the Billing period the Operator must transfer toRostelecom, irrespective of the amount of payment received in the monthpreceding the Billing period, no less than the Minimal payment in the amount of30 % of the Accrued income for the Services rendered during the month precedingthe Billing period (para. 4.1.1 of the Agreement).

1.3           Rostelecompresents to the Operator the invoice for the payment of the Revenue earned, forthe amount determined with the consideration of para. and 1.2. hereof, beforethe 20th day of the Billing period.

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

2.1           Rostelecomshall pay the Operator remuneration for the services rendered by the Operatorto 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 topara. 2.1 and the remuneration for the actions of the Operator enumeratedin paras 2.2. and 2.3. of Section 2 of this Agreement in eachcorresponding period shall be calculated on the basis of Acceptance Acts forthe corresponding periods signed by the Parties.

2.2           Nolater than the 25th day of the Billing Period Rostelecom shall paythe Operator a sum in the amount equal to **M**, which iscalculated according to the following formula:

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

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

**A****received   **—****is the Revenueearned in the month preceding the Billing period, in accordance with theOperator’s Report, for the Telecommunication Services rendered by Rostelecom tothe Users during all periods preceding the Billing period.

**A****min. —**theamount of the Minimal payment, in accordance with para. 1.2. hereof.

Calculated payment**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 theOperator enumerated in paras 2.2. and 2.3. of Section 2 of this Agreementwithin all periods of its validity in the part where these services are notpaid for yet on the moment of the payment calculation.  The Parties agree that in the first place thepayments account for the services rendered during the earlier periods.

2.3           Rostelecommakes the payments to the Operator according to para. 2.2 of this Appendixuntil the total sum of all payments made by Rostelecom according to this clause2 becomes equal the total cost of the services rendered to Rostelecom by theOperator.

2.4           TheOperator presents to Rostelecom the invoices for the payments specified inpara. 2.2. hereof, for the sums calculated in accordance with thementioned paragraph, before the  20th day of the month in which the correspondingpayment is due to be performed.

3                     Inorder to cancel (partially cancel) the obligations indicated in para. 1and 2 hereof, as well as the obligations of Rostelecom to the Operator arisingfrom the Contract on connection of telecommunications networks No. _____________in the redaction dated _____________ (hereinafter — “Contract on connection”),the Parties agree upon monthly offsetting of claims by means of signing OffsetActs on the dates when such obligations must be fulfilled in accordance withthis Agreement and the Contract on connection.

38

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| **General Director**     | **General Director**   |
|--------------------------|------------------------|
| **OAO  Rostelecom**      | **OAO CenterTelecom:** |
| ** **               | ** **             |
| /signed/ D.Ye.  Yerokhin | /signed/ R.A.Amaryan   |
|                     |                   |
| January 01,  2006   | January 01, 2006  |
|                     |                   |
| Seal here                | Seal here              |

 

39

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**Appendix No. 8**

**to Agreement No. 749-05-23**

**dated January, 01 2006**

**Procedure forChecking Operator 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 the Telecommunication Services rendered onbehalf 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:

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

4.2           complaintsfrom the Users.

4.3           Worseningof the financial result for OAO Rostelecom.

5                     Thefollowing actions can be performed in the control:

5.1           Controlof billing and account data;

5.2           Detailedreconciliation

5.3           comprehensivetechnical study;

5.4           thechecking of the fidelity of VAT rates adaptation;

5.5           thechecking of the fidelity of adaptation the tariffs for telecommunicationsprovided by Rostelecom upon the issue of the bills;

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

6                     Controlof billing and account data

6.1           Thereason for control of the billing and accounts data is the discrepancy of costparameters of 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(Excel format) of this Appendix, marking out directions (no more than 5), onwhich the discrepancies are the largest.

6.3           TheOperator within 3 working days conducts a counter analysis of the Reportaccording to the form of Table 1 of this Appendix for observing thetariffication conditions while billing:

6.3.1            Minimum non-tariffed limit,

6.3.2            type of the traffic round-off,

6.3.3            Tariffs applied,

6.4           Ifone of the Parties discovers a mistake on this stage and its correction resultsin the elimination of the discrepancies, the Parties approve the date of themistake correction and the date of rebilling and the necessity for thecorrection of the bills drawn up for the Users.

6.5           Ifthe mistake was not found or its correction didn’t remove the discrepancies,then the Parties fix such discrepancies in Reconciliation Report.

7                     Detailedreconciliation

7.1           Theground for the detailed reconciliation are discrepancies fixed in theReconciliation Report on the stage of reconciliation of billing and discrepancyaccounts.

7.2           TheParties adjust with the operation factors of the detailed reconciliation:

7.2.1            time factors (month, week, day, hour and soon),

40

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7.2.2            ancillary parameters (switchboards, trunks,numbering capacity),

7.2.3            aspect of the detailed reconciliation,

7.2.4            size of the detailed reconciliation,

7.2.5            data exchange type.

7.3           Theformat sample for accordance of measured service data for a detailed revise,indicated in Table 2 of the Appendix, can be changed depending on technicalabilities of the Parties. Detailed reconciliation is conducted under theagreement of the Parties using the resources of Rostelecom and/or Operator. Theresults of the reconciliation, performed by Rostelecom, send to the address ofOperator not later than after 7 working days from matching of the operationfactors, indicated in para. 7.2 of the Appendix.

7.4           Theparties conduct analysis of the results of the detailed reconciliation. If oneof the Parties discovers a mistake on this stage and its correction results inthe elimination of the discrepancies, the Parties approve the date of themistake correction and the date of rebilling and the necessity for thecorrection of the bills drawn up for the Users.

7.5           Ifthe mistake was not found or it’s correction didn’t remove the discrepancies,then the Parties fix such discrepancies in revise statement not later than 3working days after results of the detailed revision will be ready. The Partieswill co-ordinate the next steps:

7.5.1            Another addition, ancillary parameters ofthe revise are selected (repeated execution of the stage of the detailedreconciliation),

7.5.2            comprehensive technical study should beperformed.

8                     Comprehensivetechnical study.

8.1           Thereason for the realization of the comprehensive technical study is coordinatedon the previous stages statements and the absence of the ascertained reasonsfor discrepancies.

8.2           Inthe context of the comprehensive technical study it can be realized by theassociated Parties:

8.2.1            verification of capacity for work ofcommunication channels;

8.2.2            verification of the recordingcompleteness  of the tariff files;

8.2.3            verification of recording conditions of thetariff files;

8.2.4            registration of the probing calls;

8.2.5            verification of the routing Regulations;

8.2.6            verification of the software, used in thesystem of collection and processing of tariff information and so on;

8.2.7            using indirect methods of research.

8.3           Aftergetting the 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. Dedicatedreconciliation form**
| **User**     | ** ** | **Tariff**   | ** ** | ** **    | ** ** | **Direction** | ** ** | **Rostelecom data** | ** ** | **Operator data** | ** ** | **Discrepancies** |
|--------------|------------|--------------|------------|---------------|------------|---------------|------------|--------------------------|------------|------------------------|------------|-------------------|
| **category** | ** ** | **category** | ** ** | **Direction** | ** ** | **code**      | ** ** | **min**                  | ** ** | **tariff**             | ** ** | **Total**         | ** ** | **min** | ** ** | **tariff** | ** ** | **Total** | ** ** | **min** | ** ** | **% (rubles)** |
|         |       |         |       |          |       |          |       |                     |       |                   |       |              |   |   |   |   |   |   |   |   |   |   |
|         |       |         |       |          |       |          |       |                     |       |                   |       |              |   |   |   |   |   |   |   |   |   |   |

 

**Table 2. Format ofcall service data**

Data should be presented in electronic format dbf orxls.
| **Tel-A*** | ** ** | **Tel-В*** | ** ** | **Mn-I*** | ** ** | **Mn-O*** | ** ** | **Date*** | ** ** | **Time*** | ** ** | **D-sec*** |
|------------|------------|------------------|------------|-----------|------------|-----------|------------|-----------|------------|-----------|------------|------------|
|       |       |             |       |      |       |      |       |      |       |      |       |       |

----

* fill-in spacesare marked

41

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1.                  FieldTel_A*: Number of the subscriber A phone

2.                  FieldTel_B*: Number of the subscriber B phone

3.                  FieldMn_I*: Mnemonics of incoming group of channels

4.                  FieldMn_O*: Mnemonics of outgoing group of channels

5.                  FieldDate*: Date of the call beginning (DDММYY)

6.                  FieldTime*: Time of the call beginning (HHММSS)

Field D_sec*: Call duration (in seconds)

 
| **General Director**     | **General Director**   |
|--------------------------|------------------------|
| **OAO  Rostelecom**      | **OAO CenterTelecom:** |
| ** **               | ** **             |
| /signed/ D.Ye.  Yerokhin | /signed/ R.A.Amaryan   |
|                     |                   |
| January 01,  2006   | January 01, 2006  |
|                     |                   |
| Seal here                | Seal here              |

 

42

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**Appendix No. 9**

**to Agreement No. 749-05-23**

**dated  January 01,2006**

**REGULATIONS**

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

**1**      Terms and Definitions

Receivables due from Users — receivables from legalentities and individuals related to payments for long-distance andinternational telecommunications rendered to the latter by Rostelecom.

Overdue Receivables — Receivables due from Users notsettled during the term specified in the agreement (invoice). The OverdueReceivables fall into Receivables Real for Collection, Bad Receivables.

Receivables Real for Collection — Overdue Receivablesin relation to which there exist grounds for considering it to be voluntarypaid within reasonable time, or enforced by action.

Bad Receivables — Overdue Receivables, collection ofwhich is impossible.

Qualified Bad Receivables — Overdue Receivablescollection of which is impossible due to the following reasons:

the limitation period for claims related to collectionof indebtedness in accordance with current law has elapsed;

liability to pay the indebtedness has been terminateddue to liquidation of a legal entity (article 419 CC RF) or death of anindividual (article 418 CC RF);

the debtor, if a legal entity, has been declaredbankrupt or bankruptcy proceedings in relation to them have been finished;

enforcement proceedings in relation to indebtedness isimpossible due to expiration of term for directing of a court order forexecution.

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

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

the limitation period in relation to indebtedness haselapsed;

the creditor has withdrawn due to liquidation (legalentity) or death (individual).

**2**      General

These Regulations determine procedure of handling by theOperator of Receivables due from Users emerged in relation to rendering by thelatter of long-distance and international telecommunications.

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

**3**      Reconcilement ofIndebtedness

Reconcilement of Receivables due from Users andPayables due Users as per data of Rostelecom and the Operator is conducted onthe basis of Operator’s Report information (form 2 of Appendix 3 to theAgreement). Approval of Operator’s Report by Rostelecom simultaneously impliesapproval of the Operator’s data on amount of Receivables due from Users andPayables due Users.

**4**      Adjustment of Indebtedness

In case of errors that have caused misstatement ofamount of Receivables due from Users and Payables due Users are detected, theindebtedness can be adjusted in accordance with the procedure outlined in thepresent article.

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In accordance with the present article, it is requiredto conduct adjustment of misstatements of Receivables due from Users andPayables due Users, which have emerged in the result of:

errors of the Operator during classification ofmonetary funds received from users;

errors during accrual of indebtedness for Rostelecomlong-distance and international telecommunications (excluding cases of illegaland unauthorized connection to the Operator’s communication network).

Correction of the indebtedness can be performed twicea year — according to the balance on the 31st of March and 30th of June ofeach year.

For adjustment of indebtedness the Operator draws upand submits to Rostelecom the following documents:

List of adjustments of Receivables due from Users andPayables due Users as per Form 1 of the Regulations;

Copies of documents confirming necessity of adjustmentof Receivables due from Users and Payables due Users (acts of settlementsreconcilement, invoices, payment documents, claims, judicial decisions, etc.);

Register of documents confirming necessity ofadjustment of Receivables due from Users and Payables due Users as per Form 2of the present Regulations.

The documents are submitted by the Operator along withOperator’s Report (Appendix No. 3 to the Agreement) for April and July ofeach year on paper and electronically (DBF format, excluding copies ofdocuments confirming necessity of adjustment of Receivables due from Users andPayables due Users).

Rostelecom studies the documents submitted by theOperator and, provided comments are absent, approves them within 45 days fromthe date of submitting. The approval implies a respective endorsement on Listof adjustments of Receivables due from Users and Payables due Users.

During 5 days from the approval of documentsRostelecom forwards to the Operator the approved copy of List of adjustments ofReceivables due from Users and Payables due Users.

In case comments on the documents submitted by theOperator are present, Rostelecom notifies the Operator in writing not laterthan 45 days from the date of presentation of documents. During 30 days fromthe moment of receipt of such notification the Operator must remove therevealed comments and submit to Rostelecom documents, which have been commentedon by Rostelecom, anew.

On the basis of List of adjustments of Receivables duefrom Users and Payables due Users approved by Rostelecom, the Parties introduceadjustments into accounting records during the month in which Rostelecomapproved the List. 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).

Where debt corrections are connected with correctionsof Previous Revenues, the amount of these corrections is to be taken by theparties into account during the correction period.

**5**      Inventory of Indebtedness

Annually, as of September 30 of each year, theOperator carries out inventory of Receivables due 1from Users and Payables dueUsers. The inventory is taken in accordance with inventory normative documentsin force for the moment of its taking. For the moment of signing of theContract, Guidelines on inventory of property and financial liabilities,approved by Order of RF MF No.49 dated 13.06.1995, serve as such document.

As per results of inventory the Operator draws up:

Inventory Deed as per Form 3 of the Regulations;

Appendices to Inventory Deed as per Form 4 of theRegulations;

List of adjustments of Receivables due from Users andPayables due Users as per Form 1 of the Regulations;

copies of documents confirming necessity of adjustmentof Receivables due from Users and Payables due Users (acts of settlementsreconcilement, invoices, payment documents, claims);

Register of documents confirming necessity ofadjustment of Receivables due from Users and Payables due Users as per Form 2of the present Regulations.

Documents are submitted by the Operator on paper(excluding Appendices to Inventory Deed) and electronically (DBF format, exceptdocument copies confirming the necessity of adjustment of

44

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Receivables due from Users and Payables due Users) notlater than January 31 of the year which follows the year the inventory istaken as of September 30.

Rostelecom examines the documents submitted by theOperator and, in case comments are absent, approves them within 45 days fromthe moment of their presentation.

Approval of the said documents by Rostelecom implies:

approval by Rostelecom of inventory results;

approval by Rostelecom of adjustments of Receivablesdue from Users and Payables due Users, proposed by the Operator in relation torevelation of errors and misstatements.

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

notification on approval of inventory results andadjustments of Receivables due from Users and Payables due Users in an optionalform. The said notification, among other things, must contain information onthe period (month) during which adjustments are made in the accounting recordsof Rostelecom and the Operator;

approved copy of Inventory Deed;

approved copy of List of adjustments of Receivablesdue from Users and Payables due Users.

In case comments on the documents submitted by theOperator are present, Rostelecom notifies the Operator in writing not laterthan 45 days from the date of presentation of documents. During 30 days fromthe moment of receipt of such notification the Operator must remove therevealed comments and submit to Rostelecom documents, which have been commentedon by Rostelecom, anew.

On the basis of Inventory Deed and List of adjustmentsof Receivables due from Users and Payables due Users approved by Rostelecom,the Parties introduce adjustments into accounting records during the monthindicated in Rostelecom notification on approval of inventory results andadjustments of Receivables due from Users and Payables due Users. During thesame month adjustments of indebtedness are included into forms 2.1 and 2.2 ofthe Operator’s Report (Appendix No.3 to the Agreement).

If adjustments of indebtedness are related toadjustments of Received Profit for previous periods, the amount of theadjustments is considered in the course of settlement by the Parties during theperiod adjustments are introduced.

**6**      Order of Collection ofOverdue Receivables

In relation to Users with Overdue Receivables, alllegal measures are applied, aimed at collection of Receivables by the Operatorfrom Users (including: use of an automatic informator (telephone calls),suspension communication network access, restriction of access to certain typesof services rendered by Rostelecom, forwarding of warning letters (claims),bringing of suits in courts). During settlement of issues of principal debtamount repayment it is allowed to draw up and signing with Users of schedulesof repayment of indebtedness and penalty accrued in accordance with conditionsof the agreement, on the basis of which the Users are renderedtelecommunications by Rostelecom and/or in accordance with current law.

In case of overdue fulfillment by the User of theirliabilities to pay for telecommunications rendered by Rostelecom, accrual ofpenalty is carried out in accordance with conditions of the agreement, on thebasis of which the Users are rendered telecommunications by Rostelecom and/orin accordance with current law. Nevertheless, in any case, the Operator mustnot collect penalty in a judicial procedure in part exceeding 100% of theprincipal debt amount of a corresponding User for telecommunications renderedby Rostelecom.

In case of emergence of Overdue Receivables theOperator must take the following measures aimed at collecting of OverdueReceivables by the Operator from Users before taking it to court:

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

Not later than 20 days after measures indicated inpara. 6.3.1. have been taken, the Operator suspends access to Rostelecomservices and restricts access to certain types of services rendered byRostelecom in accordance with Public Offer (Appendix No.1).

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Not later than 20 days after the measures indicated inpara. 6.3.2  have been taken by theOperator, the Operator forwards to users with Overdue Receivables warningletters (claim) regarding presence and amount of Overdue Receivables indicatingterm during which such Overdue Receivables should be settled.

In case after the measures indicated inpara. 6.3. Overdue Receivables were not written off the Operator no laterthan 130 days after sending a warning letter to the User with OverdueReceivables as indicated in para. 6.3.3. of these Regulations, sends themto the General Court (if the User is an individual) or to Arbitrage Court (ifthe User is a legal entity) a claim on charging Overdue Receivables from suchUser.

Not less than 14 calendar days prior to filing a suitspecified in para. 6.4. of the present Regulations, the Operator mustforward to Rostelecom information on (1) presence of Overdue Receivablesin relation to corresponding Users with on line of pre-trial measures taken bythe Operator aimed at collection of Outstanding Receivables by the Operatorfrom Users, (2) amount of state duty due for payment in relation tocorresponding claims with indication of payment details and purpose.

During 5 working days from the moment of receipt fromthe Operator of information indicated in para. 6.5., Rostelecomindependently effects payment of the state duty.

**7**      Writing-off of Receivablesdue from Users and Payables due Users

Only Qualified Bad Receivables and Uncalled Payablesdue Users are subject to writing-off.

Writing-off of indebtedness is carried out on thebasis of inventory of Receivables due from Users and Payables due Usersconducted on the basis of Article 5 of the present Appendix. The amount ofQualified Bad Receivables and Uncalled Payables due Users subject towriting-off is determined on the basis of Inventory Deed drawn up by theOperator during inventory.

During 45 days from the receipt of notification onapproval of inventory results and adjustments of Receivables due from Users andPayables due Users from Rostelecom, the Operator is obliged to forward toRostelecom the following documents related to Qualified Bad Receivables andUncalled Payables due Users, indicated in the Deed of Inventory:

written grounding for writing-off of indebtedness asper Form 5;

copies of documents pursuant to written grounding forwriting-off of indebtedness;

Register of written grounding for writing-off ofindebtedness as per Form 6;

List of indebtedness being written-off as per form 7.

The Operator submits the said documents on paper,Register of written grounding for writing-off of indebtedness is also submittedelectronically (Excel format).

Rostelecom examines the documents submitted by theOperator and, provided comments are absent, approves written grounding forwriting-off of indebtedness drawn up by the Operator within 45 days from thedate of their presentation.

During 90 days from the date of approval Rostelecomforwards to the Operator the Abbreviate of Rostlecom Board Decision onwriting-off of Receivables due from Users and Payables due Users in the amountcorresponding to the amount of indebtedness indicated in written groundingsapproved by Rostelecom. The Statement of Rostelecom Board Decision onwriting-off of Receivables due from Users and Payables due Users enclosesRegister of written grounding for writing-off of indebtedness as per Form 6and List of indebtedness being written-off drawn up on the basis of the saidgroundings approved by Rostelecom as per Form 7.

In case comments on the documents submitted by theOperator are present, Rostelecom notifies the Operator in writing not laterthan 45 days from the date of presentation of documents. During 30 days fromthe moment of receipt of such notification the Operator must remove therevealed comments and submit to Rostelecom documents, which have been commentedon by Rostelecom, anew.

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On the basis of Abbreviate of Rostlecom Board Decisionon writing-off of Receivables due from Users and Payables due Users, Registerof written grounding for writing-off of indebtedness and List of indebtednessbeing written-off drawn up on the basis of the said groundings approved byRostelecom the Parties write-off the indebtedness in the accounting records. Duringthe same month the written-off indebtedness is included into forms 2.1 and 2.2of the Operator’s Report (Appendix No.3 to the Agreement).

The written-off Receivables due from Users arereflected off-balance during five years from the moment of writing-off. In casemoney are received in return of such indebtedness the Operator submits toRostelecom a Report on monetary funds received in return of written-offReceivables as per Form 8. The Report is submitted along with Operator’sReport for the period during which the monetary funds 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.
| **General Director**    | **General Director**   |
|-------------------------|------------------------|
| **OAO Rostelecom**      | **OAO CenterTelecom:** |
| ** **              | ** **             |
| /signed/ D.Ye. Yerokhin | /signed/ R.A.Amaryan   |
|                    |                   |
| January 01, 2006   | January 01, 2006  |
|                    |                   |
| Seal here               | Seal here              |

 

47

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

** **

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

1. On accounts receivable

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

 

52

----

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

 

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

 

53

----

 

2. On accounts payable

Debts for the services to which 18% VAT isapplied

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

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

 

54

----

 

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

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

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

 

55

----

 

**Form 2**

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

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

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

 

56

----

 

#### **Form 3**

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

 

 
|                               |   |                                                  |   |             |   | Code     |
|-------------------------------|--------|-------------------------------------------------------|--------|------------------|--------|----------|
|                          |   |                                                  |   |             |   |     |
|                               |   | Form on OKUD                                          |   |             |
|                          |   |                                                  |   |             |   |     |
| signature                     |   | on OKPO                                               |   |             |
| organization                  |   |                                                  |   |             |
|                          |   |                                                  |   | 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 of user settlements for thelong-distance and international telecommunications provided by OAO Rostelecom.p

During theinventory-taking the committee discovered the following:

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

 

57

----

2. On accounts payable

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

 

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

 

58

----

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

 

**Referenceto Deed No.        of  “       “            .of Inventory of user settlements for long-distance and internationaltelecommunications provided 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.** | ** ** | **subscriber 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:

1.1                       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);

1.2                       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”;

1.3                       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.

59

----

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

 

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

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

* *

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

 

60

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| Other enclosed documents  (titles and details): |   |   |   |
|-------------------------------------------------|--------|--------|--------|

* *

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

 

61

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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, kopecks,)** | ** ** | **Including VAT   (rubles,  kopecks,)** |
|-----------|------------|--------------------------------|------------|--------------------------------------------------------|------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------|------------------------------------------------------------------|------------|---------------------------------------------------|
| **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)** |

** **

62

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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)** |

 

63

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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 counterparty**             | ** ** | **indebtedness** | ** ** |
| **1**             | ** ** | **2**                                               | ** ** | **3**      | ** ** | **4**                                          | ** ** | **5** | ** ** |
|                   |       |                                                |       |       |       |                                           |       |   |   |
|              |       |                                                |       |       |       |                                           |       |   |   |
| Total             |       |                                                |       |       |       |                                           |       |   |   |

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

* *

 

64

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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 |   |
|              |       |                                   |       |                                    |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                   |       |                                   |       |                                    |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

 

65

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