**Exhibit 4.22**

**AGREEMENT No. 03-01-1035(747-05-23)**
| The City of Moscow |   | Date: January 01, 2006 |
|--------------------|--------|-----------------------------|

 

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

Taking into account that

а) Rostelecom has a license for long-distanceand international telecommunications, the Operator has a license for local andintrazonal communication;

b) The parties entered Contract on Network Connection No. 03-01-01dated August 01, 2003,

The Parties agreed as follows:

**1****                    Terms andDefinitions**

In this Agreementthe following terms and definitions have the following meanings if nototherwise indicated by this Agreement:

1.1                         “**Agreement**” means the Agreement includingall Appendices, Revisions, Addenda and Additional Agreements.

1.2                         “**Operator’s АВС Zone**”means ABC zone located on the territory covered by the license of the Operatorand ABC zone, which relative non-geographic DEF numeration codes applied to andon which Rostelecom Service is rendered to the User.

1.3                         “**License of Rostelecom**” means the licensefor provision of long-distance and international Telecommunication Services No. 29777dt. 11.12.2003.

1.4                         “**Accrued income**” means payments to theOperator by the Users for the Services rendered in the corresponding month.Accrued income does not include income from the Telecommunication Services,rendered to the Users with the help of pay telephones, and on Operator’s calloffices.

1.5                         “**Associated Operator**” means atelecommunication operator, which electric communication network is connectedto 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 the persons, including thesubscribers, ordering and/or using the Services via the Operator.

1.7                         “**Revenue earned**” means the income actuallyreceived by the Operator from the Users in the corresponding month on accountof payment for the Telecommunication Services. Earned Income does not includethe income from the Telecommunication Services, rendered to the Users with thehelp of pay telephones, and on Operator’s call offices.

1.8                         **Billing period** means the calendar monthbeginning immediately following the Accounting period.

1.9                         “**Tariff**” means the Service unit cost chargedto the User.

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

1.11                   “**International telecommunications**” means theservices of telephone connection between the Users of the Operator’s ABC zoneand the Users located on the territory of another country.

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

1.13                   “**Accounting period**” means the period of onecalendar month during which the telecommunications were rendered to the Users.

**2****                    Subject Matterof the Agreement**

2.1                         Rostelecomentrusts the Operator and the Operator shall for renumeration to perform onbehalf and at the expence of Rostelecom the following legal and real effectactivities, foreseen in clauses 1, 4 and 9 of Appendix 2 to this Agreement.

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2.2                         TheOperator shall render refundable services to Rostelecom enumerated in clauses2, 3, 5, 6, 7 and 8 of Appendix 2 to this Agreement.

**3****                    Rights andObligations of the Parties**

3.1                         Rostelecomundertakes the following obligations:

3.1.1                In accordance withthe statute-established procedure, to determine the Tariffs for theTelecommunication Services, and to inform the Operator about them. If thescheduled Tariff is changed, to send a written notice to the Operator aboutsuch changes in accordance with the procedure stated in clause 6.1 and clause6.2 of this Agreement.

3.1.2                To pay theOperator for the Services foreseen in clause 2 of this Agreement rendered bythe Operator to Rostelecom under this Agreement.

3.1.3                To issue theOperator a Power of Attorney for recovery through legal proceedings of debts ofthe Users for the Telecommunication Services. If necessary Rostelecom shouldalso issue the Operator a Power of Attorney to execute other obligationsforeseen by this Agreement.

3.2                         Rostelecomhas a right:

3.2.1                To demand from theOperator the transfer of the payments amounts due to Rostelecom for theservices rendered on the basis of the indications of the Operator’scommunication gear, calculating the volume of the services rendered.

3.2.2                To control theaccuracy of the fulfillment of the Agreement by the Operator on the grounds ofthe Check-up Procedure in accordance with Appendix 8.

3.3                         TheOperator undertakes the following obligations:

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

3.3.2                To keep book ofthe Telecommunication Services rendered the Users by Rostelecom with the use oftheir own communication gear.

3.3.3                To manage thebilling (registration and tarification) of the Users’ outgoing long-distanceand international calls. By the Service tarification, to apply thecorresponding VAT rate to Tariffs in accordance with the procedure indicated inAppendix 4 hereunder.

3.3.4                In the Billingperiod to present (compose and provide) the bills on behalf of Rostelecom, forthe Services rendered to the Users. The bills must be presented to the Usersbefore the 15th day of the Billing period, indicating the total amount ofpayment and the dates of rendering of each type of telecommunications, theirvolume and the cost of each service type, as well as the reminder that the Usermust pay for the Services within 15 days from the moment of issue of the bill.The bills are issued to the Users on the basis of the indications of theOperator’s communication gear. The bills for the Services rendered to the Usersmust be based on the Tariffs set by Rostelecom, and taking into considerationthe Tariff change by Rostelecom in accordance with the current law within thecontext of one-time arrangements.

3.3.5                To receive ontheir account amounts of payment from the Users for the Services.

3.3.6                To record paymentsmade by the Users and Users’ debts for the Telecommunication Services renderedby Rostelecom, to form documentation for correction and write off debts,foreseen by Appendix 9, to make an inventory of debts of the Users for theTelecommunication Services in the order prescribed in Appendix 9.

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

3.3.8                To transfermonthly the payments due to Rostelecom for the Services rendered by Rostelecomin accordance with Section 4 hereof.

3.3.9                To draw upinvoices and reports for the formation of the sales log for the TelecommunicationServices rendered to the Users, in accordance with Appendix 4 hereto.

3.3.10          Make out (issue andpresent) invoices for the Telecommunication Services, rendered to the Users,who are legal entities and individual non-incorporated entrepreneurs

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3.3.11          To provide the storingof the documentation, namely: Bills drawn up to the Users for theTelecommunication Services (details of drawn up Bills can be saved inelectronic data bases), Billing data on the Telecommunication Services, Users’payment documents for the Telecommunication Services (payment requests’ detailscan be saved in electronic data bases) in accordance with the currentlegislation and internal orders of the Operator considering documentationArchiving terms. To provide upon request of Rostelecom or third partiescertified copies of the documents in the cases established by the current law,within the term of three (3) days from the receipt of the correspondingrequest.

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

3.4                         TheOperator has the following rights:

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

3.4.2                To demand thefulfillment by the Users of their obligations on Telecommunications payment.

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

3.4.4                To suspend inaccordance with the established procedure the access to the Services for theUsers failing to pay opportunely for the services in question.

3.5                         TheParties undertake the following obligations:

3.5.1                By the fulfillmentof the conditions of the Agreement - to be guided by the current law of theRussian Federation.

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

3.5.3                To render theUsers information and reference services via the information office inaccordance with the current law.

3.5.4                The Partiesundertake to sign an Agency agreement, on the basis of which the Operator shallrepresent the interests of Rostelecom in the relationships with the operatorsthat have their networks interconnected to the Telecommunication network of theOperator and sign agreements and contracts on behalf of Rostelecom and at theexpence of Rostelecom with the operators indicated on the conditions similar tothe conditions of this Agreement.

3.5.5                During onecalendar month from the day when this Agreement enters in force to sign anAgency agreement in accordance with which the Operator shall represent theinterests of while signing agreements and contracts with legal entities andindividuals and to sign on behalf of Rostelecom and at the expence ofRostelecom Telecommunication Services provision agreements with legal entitiesand individuals.

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

4.1                         Themutual settlements between the Parties are performed monthly on the basis ofthis Agreement, the Operator’s Report in accordance with the form establishedin Appendix 3 hereto (“Operator’s Report”), the Acceptance Act for servicesrendered in accordance with the form established in Appendix 5 (hereinafter “AcceptanceAct”), the Act of offsetting of claims (“Offset Act”) and the invoice forpayment (“Invoice”). The amounts of payments hereunder payable by the Partiesare estimated based on the following:

4.1.1                The Operator isobliged to transfer to Rostelecom 100% (one hundred per cent) of the Revenueearned for the telecommunications. The sums indicated are calculated on thebasis of the Operator’s Report.

4.1.2                Rostelecomundertakes to transfer on the account of the Operator payment for the servicesrendered by the Operator to Rostelecom and in accordance with Section 2 ofthis Agreement.. The amounts of the payment, the order of the settlement of theParties’ for the services rendered to Rostelecom by the Operator are indicatedin Appendices 2 and 7 hereto. The sums indicated are calculated on the basis ofthe Acceptance Act (Appendix No. 5).

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

4.1.4                Regardless of theprovisions of paragraph 4.1.3., on account of the fulfillment of theobligations indicated in paragraph 4.1.1., the Operator is obliged to performmonthly not later than the 25th day of the Billing period the transfer of theminimal payment to Rostelecom in the amount of no less than 41 % of the Accruedincome on the basis of the bill presented by Rostelecom, in accordance withparagraph 4.3. hereof.

4.2                         TheOperator sends to Rostelecom the Operator’s Report within the term no laterthan the 5th day of the Billing period. Together with the Operator’s Report theOperator sends an Act of Acceptance and an Act of Offsetting to Rostelecom.These documents are sent to Rostelecom via e-mail, herewith copies of theOperator’s Report (Form 2 (Operator’s branches’ profiles and aconsolidated profile) and Form 3 of Appendix 3) and copies of theindicated Acts are sent to Rostelecom by fax with delivery confirmation. Theoriginals of the documents are sent via registered mail with delivery receipt. Thedate of facsimile transmission shall be the effective date of documentsdelivery.

4.3                         Rostelecomconsiders the documentation presented by the Operator and, in the absence ofcomments, approves the Operator’s report, the Acceptance Act and the Offset Act.Together with this, Rostelecom presents to the Operator the bill. If Rostelecomhas objections against the documents submitted by the Operator, Rostelecomshall give written notice to the Operator of such objections within three (5) businessdays after receipt of documents by facsimile. Together with this, Rostelecomapproves the Operator’s Report, the Acceptance Act and the Offset Act with thecommentaries to them, and draws up the Invoice for the payments in the amountof the undisputed sum. Copies of the Invoice and the approved Operator’sReport,  Acceptance Act and Offset Actare sent to the Operator by a facsimile transmission, while the originaldocuments shall be sent by registered mail with receipt acknowledged.

4.4                         Toeliminate objections against the documents submitted by the Operator, theParties shall, within 10 business days after the date when Rostelecom giveswritten notice of such objections to the Operator, hold negotiations and shallreconcile / analyze their respective data. In accordance with the results ofthe reconciliation, the Troubleshooting Report is signed by the Parties, and,if required, a new account of payments is made in the Billing periods thatfollow. The signing by the Parties of the Troubleshooting Report also means theconfirmation of the Operator’s Report by Rostelecom.

4.5                         Notlimited by the provisions of paragraph 4.1.3., the Parties agree upon theperformance of the offsets of other mutual demands (obligations) on the basisof the Offset Acts.

4.6                         The dateof charge-off of the money from the Operator’s account is considered the dateof transfer by the Operator of the payments hereunder.

4.7                         Allpayments by the Users are to be charged to the Operator’s accounts.

4.8                         Quarterlyand upon necessity Rostelecom and the Operator perform the inspection of mutualsettlements. The Reconciliation Report is drawn up by the penaltyed party intwo counterparts and signed by the authorized representatives of the Parties.The Party receiving the Reconciliation Report must sign the Reconciliation Reportor present its objections concerning the reliability of the informationcontained in it within the period of twenty (20) days from the date of dispatchof the Reconciliation Report.

4.9                         Theindebtedness of the Users for the Telecommunication Services rendered byRostelecom  is the Receivables ofRostelecom. The order of collection of such accounts receivable is establishedby Article 5 of the Agreement.

4.10                   All otherquestions concerning the settlement of accounts between the Parties notindicated in this Section 4 are regulated by Appendix 7 to the Agreement.

**5****                    GeneralRequirements to the Performance of the Claiming and Action Proceedings**

5.1                         TheOperator performs the claiming and action activities with the Users inaccordance with the current law of the Russian Federation, the Agreement andthe inner regulations of the performance of the claiming proceedings adopted bythe Operator.

5.2                         TheOperator performs the claiming proceedings as regards the claims asserted bythe Users concerning the quality of the Services rendered. The Operator alsoasserts claims to the Users concerning non-performance or unduly performance bythe latter of their obligations on the Service payments.

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5.3                         In theprocess of handling of the Users’ claims use should be made of the informationand referential data of the database of the Operator.

5.4                         Theclaiming actions on the recovery of the Users’ debts are performed by theOperator independently for the sake of Rostelecom on the ground of the power ofattorney issued by Rostelecom in accordance with paragraph 3.1.3. hereof. TheOperator administers claims in accordance with the current legislation of theRussian Federation, the Accounts and Notes Receivable Operation Rules andthe procedure of submitting the information on writing off the Accounts andNotes Receivable (Appendix 9) and internal orders on claim administration.Herewith if there are differences between the indicated Accounts and NotesReceivable Operation Rules and internal orders on claim administration theAccounts and Notes Receivable Operation Rules shall be prevalent.

5.5                         In casethe User lays a written or an oral claim considering the quality of theTelecommunication Services rendered the Operator accepts the claim and sends itto Rostelecom for administration within 2 (two) days after the correspondingclaim is received. Upon necessity, the results of the handling of claims(complaints) are sent by Rostelecom to the Operator.

5.6                         TheOperator does not bear responsibility in case the User dishonors the TelecommunicationServices Bills. Notwithstanding the abovementioned clause in case the Userdishonors the Telecommunication Services Bills the Operator shall handle claimadministration with such a User according to the procedure prescribed by Section 5of Attachment 9 of this Agreement.

5.7                         Claimadministration expenses are covered by Rostelecom according to the procedureprescribed by Attachment 2 to this Agreement.

5.8                         TheOperator corrects the indebtedness for the Telecommunication Services accordingto the procedure prescribed by Section 4 of the Accounts and NotesReceivable Operation Rules and the Information Delivery Procedure forwriting off the Accounts and Notes Receivable (Attachment 9).

5.9                         In casethe claim of the User is justified in the pre-trial procedure or the Operatorindependently discovers an error in the Billing for the TelecommunicationServices, the Operator shall remakes out invoice for the period containing theerror to the Users — legal entities and non-incorporated individualentrepreneurs.

5.10                   The Operatorwrites off the Bill for the Telecommunication Services in case the claim to theUser was juridically considered unjustified or in case of the consent ofRostelecom. The procedure of the document exchange and writing off theReceivables between the Parties in connection to the claiming activity of theOperator are regulated in Appendix 9.

**6****                    The Tariffsfor the Long-distance and International Telecommunications**

6.1                         Thelong-distance telecommunications Tariffs are determined and changed inaccordance with the current law. In case of the introduction of the new Tariffsfor Long-Distance Telecommunication Services Rostelecom shall immediatelynotify Rostelecom about this.

6.2                         Theinternational telecommunications Tariffs are determined by Rostelecom and canbe changed at any time, at that, Rostelecom is obliged to inform the Operatorabout the like changes in advance, in the written form, no later than 30calendar days before the introduction of the new internationaltelecommunications Tariffs.

6.3                         Thenotification of the Users about the changes of the long-distance andinternational telecommunications Tariffs is performed by the Operator, inaccordance with the current law and the inner notification procedure adopted bythe Operator.

6.4                         In thenotification of the Operator about the Tariffs for the long-distance andinternational telecommunications Rostelecom should mention the inclusion into(or exclusion from) the Tariff of the rates and sums of indirect taxescollected from the Users.

6.5                         Whennon-recurrent actions, directed on temporary decrease/increase of theTelecommunication Services Tariffs for the Users because of limited period oftime, Rostelecom shall send the Operator a written notification no later than15 calendar days in advance if such actions are conducted.

**7****                    Responsibilityof the Parties**

7.1                         TheParties undertake the responsibility for the non-performance or undulyperformance of the obligations under the Agreement in accordance with thecurrent law of the Russian Federation.

7.2                         In caseof violation by the Operator of the terms of fulfillment of their obligationsfor the transfer of payments due to Rostelecom, Rostelecom has the right toclaim from the Operator the penalty in the amount of 1/300 of 

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the refinancingrate of the Central Bank of the Russian Federation for every day of delay, ofthe sum payable by the Operator. The Operator is obliged to pay to Rostelecomthe penalty within the period of ten (10) banking days from the moment ofthe receipt of the corresponding payment demand. The Parties agree to performthe corresponding payments no later than within the period of ten (10) bankingdays from the moment of the receipt of the corresponding demand.

7.3                         In caseof the presentation by the Operator of unreliable data in the Report, providedthat the amount payable calculated on the basis of the unreliable Report datais smaller than the sum based on the amount of the actual Services rendered,Rostelecom has the right to charge to the Operator the forfeit in the form of penalty.The amount of the forfeit constitutes 1/300 of the refinancing rate of theCentral Bank of the Russian Federation for every day starting from the day ofpresentation of unreliable data when the discrepancy of the data wasdiscovered, till the moment of transfer by the Operator of the monies to bepaid. The like forfeit in the form of the penalty is calculated on the basis ofthe disparity between the amount of payments calculated on the basis of thereliable data and the amount of payments calculated on the basis of theunreliable data. The penalty, as well as the deficient payments to Rostelecommust be paid within the period of ten (10) banking days from the moment ofthe receipt of the corresponding payment demand.

7.4                         In caseof non-presentation (or untimely presentation) of the Report by the OperatorRostelecom has the right to charge the forfeit in the form of the penalty inthe amount of 1/300 of the refinancing rate of the Central Bank of the RussianFederation for each day, starting with the day when the aforementioneddocuments had to be presented, until the day of the actual presentation of suchdata, of the redeemable sum. This forfeit must be paid within the period of ten(10) banking days from the moment of the receipt of the corresponding paymentdemand.

7.5                         In caseof violation by Rostelecom of their obligations for the remuneration of theservices rendered by the Operator, the Operator has the right to demand fromRostelecom the payment of the forfeit in the form of penalty, in the amount of1/300 of the refinancing rate of the Central Bank of the Russia Federation forevery day of payment delinquency. The Rostelecom is obliged to pay to theOperator the penalty within the period of ten (10) banking days from themoment of the receipt of the corresponding payment demand.

7.6                         In caseof untimely approval by Rostelecom of the Act of Services Acceptance, theOperator’s Report or the presented invoice, the Operator has the right todemand from Rostelecom the payment of the forfeit in the form of penalty, inthe amount of 1/300 of the refinancing rate of the Central Bank of the RussianFederation for every day, starting from the day when such Report or Act ofServices Acceptance was to be approved, until the day when such Report or Actof Services Acceptance was actually approved and delivered to the Operator,from the 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 caseof untimely submission by Rostelecom of the notifications indicted in paragraph6.2. hereof, the Operator has the right to demand the forfeit in the form offine, in the amount of one thousand (1000) rubles for every fact of suchviolation.

7.8                         If in theresult of submission of  unreliable datain 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 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 fines and punitive sanctions for theviolation of the tax and/or administrative law will be imposed on the Operator,Rostelecom has the right to demand the stated sums from the Operator. Thisright of Rostelecom arises after the conclusion of the court appeal of the taxauthorities and on the condition that the Operator is brought to participationin the proceedings or is informed about all facts of the dispute. In any casethe amount of the Operator’s responsibility shall not exceed the amount ofpayment for the services rendered by the Operator to Rostelecom under clauses2.2 and 2.3of this Contract

7.9                         Theforfeits indicated in paragraphs 7.3 and 7.4 of this Agreement can be collectedfrom the Operator by Rostelecom on the condition of observance by the former ofthe terms established by paragraphs  4.2-4.4hereof.

7.10                   All forfeitsunder the Agreement are charged in addition to any amounts of losses therecovery of which can be demanded by the Party charging the correspondingforfeit upon the Party which has violated the conditions of the Agreement, inaccordance with the Agreement and the current law of the Russian Federation.

**8****                    Force MajeureCircumstances**

8.1                         TheParties are released from responsibility for non-fulfillment or improperfulfillment of  their obligations on theAgreement, if they prove, that proper fulfillment was impossible due to forcemajeure, which means extreme, unforeseen and inevitable circumstances in givenconditions.

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8.2                         The Partythat has suffered the influence of the force majeure circumstances must notifythe other Party within the period of ten (10) days about the character,type and the presumable duration of the force majeure influence, as well asindicate the fulfillment of which obligations under the Agreement it affects,and to produce evidence of the occurrence of such circumstances. In case oflack of notification the Party affected by the force majeure influence cannotrefer to the influence of the force majeure circumstances at a later time as tothe cause exempting them from liability.

8.3                         Theoccurrence of force majeure circumstances extends the terms of the fulfillmentby the Parties of the obligations hereunder proportionate to the duration oftheir influence. If the influence of the force majeure circumstances lastslonger than six months, the Parties are obliged, upon proposal of one of theParties, to coordinate the further actions and/or the possibility ofdenouncement of the Agreement.

**9****                    Settlement ofDisputes**

9.1                         TheParties should attempt to settle any dispute under the Agreement by means ofnegotiations, and in the case of impossibility to reach a mutually acceptabledecision within the period of 30 days from the moment of appeal by thepenaltyed Party to the other Party, each of the Parties has the right toinitiate the transfer of the like dispute for it to be considered by thearbitration tribunal in accordance with the RF Code of Arbitration Procedure.

**10****             Notifications**

10.1                   Anynotifications and other messages subject to the transmission from one Party tothe other must be transmitted in written form to the following addresses:

If the Operator is theaddressee:

Russian Federation

Physical address: 191186,   SaintPetersburg, Gorokhovaya str., 14/26

Tel.: (812) 119-91-70

Fax: (812) 110-62-77

Contact person: Allilujeva Natal’ya Vladimirovna

 

If Rostelecom is theaddressee:

Russian Federation,

Physical address: 191002,   SaintPetersburg, Dostoevskogo str., 15

Telephone: (812) 164-23-29

Fax: (812) 164-15-49

Contact person:  Aman Maria

10.2                   Each of theParties can change their address by means of a written notification of theother Party, as indicated in this paragraph.

**11****             Effective date of theAgreement and its validity term**

11.1                   This Agreementis valid from the moment of its signing by the Parties.

11.2                   The rights andobligations of the Parties arise providing the belowmentioned conditions arefulfilled and in any case not earlier than 31.12.2005.

11.2.1          Competent authorities ofRostelecom take the decision to approve this deal in the order prescribed bythe law in force and/or by the constituent instruments of Rostelecom forconsidering the issues on conclusion agreements if there is an interest inthem.

11.2.2          Competent authorities ofthe Operator take the decision to approve this deal in the order prescribed bythe law in force and/or by the constituent instruments of the Operator forconsidering the issues on conclusion agreements if there is an interest inthem.

11.3                   The Agreementis valid for the period of one year from the moment of its coming into effect.If neither Party announces termination of this Agreement thirty (30) calendardays before its stated expiration, this Agreement shall be automaticallyextended for each subsequent year. There shall not be any limit to the numberof periods for which this Agreement may be extended.

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**12****             Miscellaneous**

12.1                   Any changes andaddenda to the Agreement are valid only when they are made in written form andsigned by the representatives of the Parties, in this case they constitute anintegral part of it.

12.2                    Each Party hasthe right under this Agreement to send the proposals concerning the changes inthe Telecommunication Services cost calculation to the other Party. The otherParty shall within 60 days to consider and to notify the initiating Party onthe results of such considering. The approved by both Parties changes of theServices Calculation Procedure shall be issued as an Additional Agreement tothis Agreement and enters in force when the Additional Agreement is signed.

12.3                   The procedureof termination hereof is determined by the current law of the RussianFederation.

12.4                   In case thechanges or the adoption of the regulatory legal acts by the governmentalauthorities regulating the relationships in the telecommunication branch,result in the imperative norms of the corresponding regulatory acts coming intocollision with the provisions of this Agreement, the Parties shall change theindicated clauses of the Agreement them in compliance with such imperativenorms.  In case the changes of thelegislation of the Russian Federation result in invalidity of this Agreementand such situation can not be amended by the variation of the Agreement theParties undertake to cancel this Agreement.

12.5                   All appendicesto the Agreement constitute an integral part of it.

12.6                   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 Report of the Operator on theaccurate income paid for services rendered to the Users.

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 Parties Mutual SettlementProcedure

Appendix No. 8 Procedure for Checking Operatorfor the Correct Performance of the Agreement Term

Appendix No. 9 Regulations for Handling ofReceivables and Payables and Order of Receivables and Payables Write-Off

Appendix No. 10 Offset Act

Appendix No. 11 Reconciliation Report

12.7                   The Agreementis drawn up in two (2) counterparts in the Russian language, each of thecounterpart having the equal legal effect, one counterpart for each of theParties.

**Signatures of Parties**
| **OAO  Rostelecom:**                                       | ** ** | **Operator:**                              |
|------------------------------------------------------------|------------|--------------------------------------------|
| Legal address:                                             |       | Legal address: Russia  191186,             |
| 127091, Moscow,  Delegatskaya st. 5                        |       | Saint Petersburg,  Gorokhovaya str., 14/26 |
| Physical  address:                                         |       | Physical address:  Russia 191186,          |
| Russia, 191002  Saint Petersburg,                          |       | Saint Petersburg,  Gorokhovaya str., 14/26 |
| Dostoevskogo  str., 15                                     |       | Tel.: (812) 119-93-24                      |
| Tel.: (812) 164-23-29                                      |       | Fax: (812) 110-62-77                       |
| Fax: (812) 164-15-49                                       |       | TIN 7808020593                             |
| TIN 7707049388                                             |       | ZAO Telecombank                            |
| Acc.  No. 40702810455020137429                        |       | Corr. acc.: No.301 018  107 000 000 008 22 |
| with RF JSCB  North-Western bank, OPERU                    |       | Acc.:No. 407 028  101 000 000 012 17  |
| Corr. acc.  30101810500000000653,                          |       | BIC: 44 030 791KPP:  783450001             |
| BIC 044030653,  ОКОНХ 52300, |       | OKONKh/OKVED  52300,72200                  |

 

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| OKPO 17514186               |   | OGRN 102 780 916 984 9 ОКПО  01166228 |
|-----------------------------|--------|---------------------------------------------------------------|
| General Director            |   | General Director                                              |
| OAO Rostelecom              |   | ОАО  North-Western Telecom                  |
| /signed/ D.Ye.  Yerokhin    |   | /signed/ V.A. Akulich                                         |
| Date  January 01, 2006 |   | Date December 27,  2005                                  |
| Seal here                   |   | Seal here                                                     |

 

** **

 

9

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**AppendixNo. 1**

**toAgreement No. **03-01-1035 (747-05-23) dt. 01.01.2006

**Form ofPublic 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:

а) the operator has thelicense for local telecommunication in the Russian Federation;

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

c) the User is a Subscriber ofthe Operator;

d) operator provides the Useraccess to the Telecommunication Services.

e) operator has the right toperform actions connected to billing the Users for the TelecommunicationServices rendered by the Operator on the basis of the Agreement signed with theOperator or on the basis of the Agreement with a legal entity, to which theOperator granted the right and/or imposed the obligation to sign such anAgreement with an operator.

**1.3**“**User**” means alegal entity or a individual who is a Subscriber of the Local operator and madean 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”**shall mean the price at which settlements shalltake place between the Parties with respect to Telecommunications.

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

**2****                            ****SUBJECT MATTER OF THEAGREEMENT**

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 herein stated.

**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:

1

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### 3.1.1            а)performing by a individual or a legal entity, a Subscriber of the LocalOperator, 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 a individual or a legalentity, a Subscriber of the Local Operator, effective  subsequent actions with the purpose ofgetting the Telecommunication Services 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            Gettingtelephone connection as a results of actions, indicated in subclause a) orsubclause 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 on automaticservicing system, the User shall perform the actions enumerated in subclause a)of para. 3.1.1. of the Agreement; to get the Telecommunication Services on Delay operation servicingsystem, the User shall perform the actions enumerated in subclause b) ofPara. 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 such technicalpossibility for the rendering of the Telecommunication Services is notavailable altogether, may deny Telecommunication Services.

The User must be notifiedabout the introduction of limitations at the moment of order taking or in themoment of  rendering oftelecommunications 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 failure to fulfill in due manner  its obligations under the Agreement, as ifall the abovementioned activities of the Local Operator were performed directlyby the Operator.

**5****                            ****Responsibilities Of TheParties**

5.1                     The Operator undertakes the followingobligations:

2

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### 5.1.1            To render the User theTelecommunication Services  in compliancewith the law of the Russian Federation, national standards, technical norms andguidelines, license and the Agreement;

### 5.1.2            To render the User theTelecommunication Services according to the quality required by the law of theRussian Federation in force.

### 5.1.3            To provide timelybilling for the Telecommunication Services rendered.

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

### 5.1.5            Perform other Operator’sobligations as provided for in the applicable law of the Russian Federation andthis Agreement.

5.2                     The User undertakes to:

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

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

**6****                            ****Rights Of The Parties**

6.1                     The Telecommunication Operator has the rightto:

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

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

6.2                     The User shall have the right to:

### 6.2.1            Raise objectionsagainst bills issued to it, in the 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 the invoice receptionfrom the Local Operator for the Services rendered in the previous Billingperiod.

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 TheParties**

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 thirty (30) daysor is otherwise in breach of any requirements set forth by the Russian Law “OnTelecommunications”, the Regulations, or this Agreement, the Operator mayinitiate, on a unilateral basis, suspension of the User’s access to the TelecommunicationServices until the User shall have settled any outstanding debt or,respectively, rectified other breaches committed by the User.

3

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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                     In case any disputes arise in connection to theAgreement, they shall be settled by way of procedure for extrajudicialsettlement of claims in anticipation of an action in the court. Claimadministration with the User under article 4.6 by order of the Operator ishandled by the Local Operator.

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                     If the User fails to fulfill his/herobligations in connection to payment for the Services (partially or completely)the Local operator has the right to raise a corresponding claim against such aUser. If the claim is rejected fully or partially by the User or there is noanswer from the User within the period of more than 3 months from the day whena corresponding Bill prepared by the Local operator should have been paid for,the Local operator has the right to bring an action to court at the user’slocation. If any other claim of the Local operator in connection to theAgreement is rejected fully or partially, or if there is no answer from theUser on this claim within more than one month after such a claim had been sentby the Local operator the latter has the right to bring an action to court atthe User’s location.

**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 TheAgreement**

12.1               This Agreement comes into effect from the daywhen a legal entity or a 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, reliabilityand limitations.

13.3               The User is aware of the Regulations of theprovision of the Telecommunication Services and consents to abide them.

4

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General DirectorOAO Rostelecom/signed/ D.Ye. Yerokhin01.01.2006Seal here

5

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**Appendix No. 2**

**to Agreement No. 03-01-1035 (747-05-23)**

**Dt. 01.01.2006**

**Cost of servicesand amount of agency fee of the Operator**

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

 

Comment:

1                     The cost ofthe services and the Operator’s consideration are indicated excluding the VAT.

2                     According tothe results of the Agreement execution by the Parties in the first quarter of2006, 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                     The amount ofthe Accrued and Received income is determined on the basis of the Operator’sReport.

4                     For theservice indicated in clause 2 of this Appendix the measurement unit is rubleper minute of connection through the immediate and delay servicing systems. Inlines 3, 5, 6, 8 and 9 hereof the measurement unit is ruble per minute of theoutgoing long-distance or international traffic.

 
| **OAO Rostelecom:**         |   | **North-Western Telecom**    |
|-----------------------------|--------|------------------------------|
| ** **                  |   | ** **                   |
| General Director            |   | General Director             |
| OAO Rostelecom              |   | North-Western Telecom        |
|                        |   |                         |
| /signed/ D.Ye.  Yerokhin    |   | /signed/ V.A. Akulich        |
| Date  January 01, 2006 |   | Date December 27,  2005 |
| Seal here                   |   | Seal here                    |

** **

6

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** **

**Appendix No. 3**

**toAgreement No. 03-01-1035 (747-05-23)**

**dt.01.01.2006**

**Reportof the Operator**

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

**UnderContract No._________ dt. _________**

**Form 1.1**

The report on the volumes and accrued incomefor the international telecommunications rendered to individuals (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**

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

 

**Form 1.3**

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

 

7

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**Form 1.4**

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

 

**Form 1.5**

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

 

**Form 1.6**

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

 

8

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**Form 1.7**

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

 

Notes to the Forms:

1)                            Rostelecom offers the Operator the blank of theblank of Form 1.1-1.7 to be filled (in the Excel format). There is afront sheet similar to the front sheet filled in when the form is submitted tothe forms of the state statistical reports attached in Appendix 6 of thisAgreement.

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

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

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

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

 

**Method of connection:**

00 — Automatic method(automatic)

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

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

11 — With the help of anoperator (delay)

**Type of connection:**

0 — Long-Distancetelecommunication (highway)

1 — Internationaltelecommunication (foreign countries)

**Day:**

0 — Working days

1 — Week-ends andholidays

**Tariff**

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

9

----

 

 

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

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

 

** **

10

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

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

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

 

11

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

** **

 

 

 

**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.

12

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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-off of arrears...” are filled periodically and on the basis of thedocuments indicated in Appendix 9 hereto.
| **OAO Rostelecom**           |       | **Operator:**             |
|------------------------------|------------|---------------------------|
|                         |       |                      |
| General Director             | ** ** | General Director          |
| OAO Rostelecom               |       | OAO North-Western Telecom |
|                         |       |                      |
| /signed/ D.Ye.  Yerokhin     |       | /signed/ V.A.  Akulich    |
| Date:  January 01, 2006 |       | Date December 27, 2005    |
|                         |       |                      |
| Seal here                    |       | Seal here                 |

 

 

 

13

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| **Appendix No. 4**                           |
|---------------------------------------------------|
| **to  Agreement No. 03-01-1035 (747-05-23)** |
| **dt.  01.01.2006**                               |

 

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

 

Column 1 of the invoice must contain the phrase “Long-distancetelecommunications”, “International telecommunications” or “Long-distance andinternational telecommunications” the number and date of the agreementconcluded between Rostelecom and the Users-legal entities, (if the likeagreement was concluded by drawing up a single document) or the phrase Publicoffer of the OAO Rostelecom dt. _________ (if the like agreement was concludedin any other way). The invoices for the services of Rostelecom rendered to thepopulation, as well as for the prepayment for the services of Rostelecomreceived from the population are not drawn. For the registration in theaccount-book the Operator draws up (in a paper form) consolidated invoices:а) for the total cost of the Services of Rostelecom, rendered to thepopulation during the accounting period; b) for the aggregate prepayments receivedfrom the individual user within the period under review on account of therendering of the services by  Rostelecom.In line 6 of such invoices the client name “Population” is indicated, and lines6 а 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.

25

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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 РФNo.914 of 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 the Users during theaccounting period, as well as the invoices for the prepayment received from theUsers during the accounting period on account of the rendering of the servicesof Rostelecom. Besides, the Operator registers in the Report for the formationof the sales log the consolidated invoice for the cost of the services ofRostelecom, rendered to the population during the accounting period  and the sum of the prepayment received fromthe Users during the accounting period on account of the rendering of theservices of Rostelecom (see above). By the registration of such invoices incolumn 2 the client name “Population” is indicated, and columns 3, 3а, 3bof the Report are not filled. As regards the cost of the services of Rostelecomand the sum of the prepayment on account of the rendering of the services ofRostelecom, that were included into the consolidated invoices registered in theReport for the formation of the sales log, the Operator draws up a Registeraccording to Form 2 (at that, the sums included into the Register areassigned the numeration of the corresponding invoices).

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

In the Report for 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:

·                  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 electronicform  (in the format DBF DBASE IV);

·                  TheReport for the formation of the purchase log for the accounting month(according to Form 3). The Report is presented in paper form (paper-bound,signed by the Director and Chief Accountant of the Operator) and in theelectronic form  (in the format DBF DBASEIV);

·                  TheRegisters of the Services of Rostelecom and the prepayments included into theconsolidated invoices registered in the Reports for the formation of the salesandpurchase logs in the accountingmonth (according to Forms 2 and 4). The Registers are presented in theelectronic 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 of the servicesof the 0% VAT rate and the presentation of the documentation proving thevalidity of the application of the 0% VAT rate**

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

At the time of the conclusionof the present agreement the list of the countries in relation to the  diplomatic representative offices andemployees of which the 0% VAT rate is applied, is established by the Letter ofMinistry 

26

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of Taxation and Charges  of the Russian Federation No.РД-6-23/382 of 01.04.2003 (with amendments). If after the conclusionof the present Agreement the Letter of MTC of the Russian FederationNo.РД-6-23/382 of 01.04.2003 is cancelled, in order todetermine the list of the countries in relation to the diplomaticrepresentatives and employees of which the 0% VAT rate should be applied, otherduly approved and valid documents establishing the indicated list should beused. The possibility of the application of the 0%VAT rate to the foreign diplomatic representative office is determined inaccordance with the list valid at the day of the rendering of the services ofRostelecom.

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

The 0% VAT rate is appliedexceptionally on the condition of the presentation by the diplomatic andequated to them representative office to the Operator of an official letter ofthe representative (signed by the head of representative office or thesubstitute, sealed by the stamp of the representative office in question),confirming that the services of Rostelecom are intended for the official use bythe representative offices or their employees.

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

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

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

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

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

·                  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).

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

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

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

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

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

27

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###### **Appendices**

Form 1. The Report for formation of the sales log

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

Form 3. The Report for the formation of the purchaselog

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

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

 
| OAO Rostelecom:                                                                                    |   | North-Western Telecom:                                                                                 |
|----------------------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------------------------------------------|
|                                                                                               |   |                                                                                                   |
| General Director

OAO Rostelecom

/signed/ D.Ye.  Yerokhin

Date  January 01, 2006

Seal here |   | General Director

North-Western Telecom

/signed/ V.A. Akulich

Date December 27, 2005

Seal here |

 

28

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**Form 1**

###### **The Report for theformation of the sales log**

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

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

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

 

* - the columns are not filled.

29

----

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

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

 

**The description of the fields for the DBF file**
| **Field name** | ** ** | **Name**       | ** ** | **Type, size** | ** ** | **Description**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
|----------------|------------|----------------|------------|----------------|------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 1.             |       | Form           |       | N (2)          |       | Form number. Acquires the value of 41                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 2.             |       | Рeriod_d |       | С (7)    |       | Accounting period (MM.YYYY)                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| 3.             |       | Subscrb_ID     |       | C(15)          |       | The unique identifier of the recipient of the bill.  The identifier is formed by the Operator on the basis of the unique  information in АСР (for instance, branch number, identifier  of user, personal account number). The identifier must coincide with the  identifier used by the transfer to the OAO Rostelecom of the user data, be  unique within the borders of the whole company of the Operator, and must  remain unchanged during the whole financial history of the user. |
| 4.             |       | Sel_f_num      |       | С (21)   |       | Details of the seller’s invoice Number                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| 5.             |       | Sel_f_date     |       | D              |       | Details of the seller’s invoice Date (DD.MM.YYYY)                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| 6.             |       | Cust_name      |       | С (180)  |       | Client name                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| 7.             |       | Cust_inn       |       | N (12)         |       | TIN of the client                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 8.             |       | Cust_kpp       |       | N (9)          |       | KPP of the client                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 9.             |       | Pr_brutto      |       | N (13.2)       |       | Sales total, including VAT                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 10.            |       | Pr_net_18      |       | N (13.2)       |       | Sales total, excluding VAT (rubles, kopecks) liable  to taxation at the rate of 18% (5) of the sales                                                                                                                                                                                                                                                                                                                                                                                                 |
| 11.            |       | Nds_18         |       | N (13.2)       |       | VAT amount (rubles, kopecks) liable to taxation at  the rate of 18% (5) of the sales                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 12.            |       | Pr_net_10      |       | N (13.2)       |       | Sales total, excluding VAT (rubles, kopecks) liable  to taxation at the rate of 10% (5) of the sales                                                                                                                                                                                                                                                                                                                                                                                                 |
| 13.            |       | Nds_10         |       | N (13.2)       |       | VAT amount (rubles, kopecks) liable to taxation at  the rate of 10% (5) of the sales                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 14.            |       | Pr_net_0       |       | N (13.2)       |       | Tax-free sales                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| 15.            |       | Pr_net_20      |       | N (13.2)       |       | Sales total, excluding VAT (rubles, kopecks) liable  to taxation at the rate of 20% * (8) of the sales                                                                                                                                                                                                                                                                                                                                                                                               |
| 16.            |       | Nds_20         |       | N (13.2)       |       | VAT amount (rubles, kopecks) liable to taxation at  the rate of 20% * (8) of the sales                                                                                                                                                                                                                                                                                                                                                                                                               |

 

30

----

 
| 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). |

 

31

----

 

**Form 2**

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

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

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

-                                the indication 01 is used only for theprepayments received on account of the rendering of the services. Bythe registration 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) |

 

32

----

 

**Form 3**

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

 

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

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

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

* - the columns are not filled.

** - the date of prepayment receipt.

33

----

 

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

**** - User’s details.

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

**The description of the fields for the DBF file**
| **Field name** | ** ** | **Name**                 | ** ** | **Type, size** | ** ** | **Description**                                                                                                |
|----------------|------------|--------------------------|------------|----------------|------------|----------------------------------------------------------------------------------------------------------------|
| 1.             |       | Form                     |       | N (2)          |       | Form number. Acquires the value of 43                                                                     |
| 2.             |       | Рeriod_d           |       | С (7)    |       | Accounting period (MM.YYYY)                                                                                    |
| 3.             |       | Seq_n                    |       | N (7)          |       | Sequence number                                                                                                |
| 4.             |       | Subscrb_ID               |       | C(15)          |       | The unique identifier of the recipient of the bill.                                                            |
| 5.             |       | Sel_f_num                |       | С (21)   |       | Details of the seller’s invoice Number                                                                    |
| 6.             |       | Sel_f_date               |       | D              |       | Details of the seller’s invoice Date (DD.MM.YYYY)                                                         |
| 7.             |       | Cast_Pay_d               |       | D              |       | Date of liquidation of the seller’s invoice  (DD.MM.YYYY)                                                 |
| 8.             |       | Accept_dat               |       | D              |       | Date of registration of the receipt of goods (works,  services) (DD.MM.YYYY)                                   |
| 9.             |       | Sel_name                 |       | С (120)  |       | Name of the seller                                                                                             |
| 10.            |       | Sel_inn                  |       | N (12)         |       | TIN of the seller                                                                                              |
| 11.            |       | Sel_kpp                  |       | N (9)          |       | KPP of the seller                                                                                              |
| 12.            |       | Customs  Declaration_num |       | С (50)   |       | Country of origin of the goods. Customs Declaration  number                                                    |
| 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)                                           |

 

34

----

 

**Form 4**

**Registerof the prepayments on account of the rendering of the Services of Rostelecom,included into the consolidated invoice, registered in the purchase log for___________**

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

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

* - invoice number assigned upon receipt of theprepayment

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

 

35

----

 

**Form 5**

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

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

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

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

 

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

 

36

----

**Appendix No. 5****to Agreement No. 03-01-1035 (747-05-23)****dt. 01.01.2006**

**AcceptanceAct for Services Rendered Under Contract No._________ dt.for ______________ month _________**

This Act is drawn up between Rostelecom, OpenJoint-Stock Company for Long-Distance and International Telecommunications,hereinafter, “Rostelecom”, represented by_________________________________authorizedto act by Power of attorney No._______________________ dt.__________________________________________________on the one part, and ______________________________________________,hereinafter referred to as “Operator” representedby_________________________________, acting on the ground of_______________________________________, hereinafter altogether referred to asthe “Parties”, confirming the following services rendered by Operator toRostelecom:
| ** **    | ** ** | ** **                                                  | ** ** | **Basis for the calculation of the  service cost** |
|---------------|------------|-------------------------------------------------------------|------------|----------------------------------------------------|
| **Ref.  No.** | ** ** | **Service Description**                                     | ** ** | **Title**                                          | **Value** |
| **1**         | ** ** | **2**                                                       | ** ** | **3**                                              | **4** |
| 1             |       | Services, stipulated by para. 2.1. of the  Agreement:  |       | Accrued income                                     |   |
| 2             |       | Services, stipulated by paras 2.2 and 2.3 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.**
| **OAO Rostelecom**         |   | **Operator:**               |
|----------------------------|--------|-----------------------------|
|                       |   |                        |
| General Director           |   | General Director            |
|                       |   |                        |
| OAO Rostelecom             |   | OAO North-Western Telecom   |
|                       |   |                        |
| /signed/ D.Ye. Yerokhin    |   | /signed/ V.A. Akulich       |
|                       |   |                        |
| Date January 01, 2006 |   | Date December 27, 2005 |
|                       |   |                        |
| Seal here                  |   | Seal here                   |

 

37

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**Appendix No. 6****to Agreement No. 03-01-1035 (747-05-23)****dt. 01.01.2006**

**List of Reporting Forms**

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

1.1                     F 88 “Outgoing payable exchange data” -presented monthly

1.2                     F 4 “Data of exchange over thetelecommunication networks” - presented once in a quarter

1.3                     F 12 “Data of incomes of communicationcompanies” - presented monthly

1.4                     F 65 “Data of incomes from telecommunications”- presented once in a quarter

**The order of data presentation tothe Rostelecom Main Computer Center**

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

 

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

38

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**2.     The accounting documents within theframework of the Information Collection and Checking System (ICCS), submittedto Svyazinvest:**

2.1                     “Accounts receivable for the TelecommunicationServices rendered to the institutions and organizations subsidized from theFederal budget”

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

Contact Tel: 973-99-68

2.2                     “The analysis of the state of the accountsreceivable”
| **OAO Rostelecom**         |   | **Operator:**               |
|----------------------------|--------|-----------------------------|
|                       |   |                        |
| General Director           |   | General Director            |
|                       |   |                        |
| OAO Rostelecom             |   | OAO North-Western Telecom   |
|                       |   |                        |
| /signed/ D.Ye. Yerokhin    |   | /signed/ V.A. Akulich       |
|                       |   |                        |
| Date January 01, 2006 |   | Date December 27, 2005 |
|                       |   |                        |
| Seal here                  |   | Seal here                   |

 

39

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**Appendix No. 7****to Agreement No. 03-01-1035 (747-05-23)****dt. 01.01.2006**

**PARTIES MUTUAL SETTLEMENTPROCEDURE**

1                              The monetary obligations of the Operator toRostelecom (para. 4.1.1 of the Agreement).

1.1                     Within the term before the 25th day of theBilling period the Operator must transfer to Rostelecom one hundred per cent(100%) of the Accrued income for the month preceding the Billing period for theTelecommunication Services rendered during all periods preceding the Billingperiod, in accordance with the Operator’s Report.

1.2                     Irrespective of any provision of para. 1.1 ofthis Appendix 7 contradicting the understated, before the 25th day of theBilling period the Operator must transfer to Rostelecom, irrespective of theamount of payment received in the month preceding the Billing period, no lessthan the Minimal payment in the amount of 41% of the Accrued income for theServices rendered during the month preceding the Billing period (para. 4.1.1 ofthe Agreement).

1.3                     Rostelecom presents to the Operator the invoicefor the payment of the Revenue earned, for the amount determined with theconsideration of para. and 1.2. hereof, before the 20th day of the Billingperiod.

2                              The monetary obligations of Rostelecom to theOperator (para. 4.1.2. of the Agreement).

2.1                     Rostelecom shall pay the Operator remunerationfor the Services, rendered by the Operator to Rostelecom in accordance withclauses 2.1, 2.2 and 2.3 of Section 2 of this Agreement within the termsand in the amount indicated further. The total sum of the monetary obligationsof Rostelecom for the services rendered by the Operator to Rostelecom  in accordance with paras 2.1., 2.2 and 2.3 ofSection 2 of this Agreement in each corresponding period shall becalculated on the basis of Acceptance Acts for the corresponding periods signedby the Parties.

2.2                     No later than the 25th day of the BillingPeriod Rostelecom shall pay the Operator a sum in the amount equal to M, whichis calculated according to the following formula:

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

**М****—** is the amount of payment which should betimely paid by Rostelecom no later than the 25th day of the Billing Period for the servicesrendered by the Operator to Rostelecom in accordance with paras 2.1, 2.2. and2.3. of Section 2 of this Agreement within all periods previous to theBilling Period. The sum of this payment shall not exceed the sum of cost ofservices not paid by Rostelecom under this Agreement rendered to the latter bythe Operator.

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

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

Calculated payment **М** is set off for the Operator against the payment forthe services rendered by the Operator to Rostelecom in accordance with paras2.1, 2.2 and 2.3 of Section 2 of this Agreement within all periods of itsvalidity in the part where these services are not paid for yet on the moment ofthe payment calculation.  The Partiesagree that in the first place the payments account for the services renderedduring the earlier periods.

2.3                     Rostelecom makes the payments to the Operatoraccording to para. 2.2 of this Appendix until the total sum of allpayments made by Rostelecom according to this clause 2 becomes equal the totalcost of the services rendered to Rostelecom by the Operator.

2.4                     The Operator presents to Rostelecom theinvoices for the payments specified in para. 2.2. hereof, for the sumscalculated in accordance with the mentioned paragraph, before the  20th day of the month in which thecorresponding payment is due to be performed.

3                              In order to cancel (partially cancel) theobligations indicated in para. 1 and 2 hereof, as well as the obligationsof Rostelecom to the Operator arising from the Agreement of connection oftelecommunications networks No. _____________ in the redaction dated_____________ (hereinafter — “Agreement of connection”), the Parties agree uponmonthly offsetting of claims by means of signing Offset Acts on the dates whensuch obligations must be fulfilled in accordance with this Agreement and theAgreement of connection.

40

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| **OAO Rostelecom**         |   | **Operator:**               |
|----------------------------|--------|-----------------------------|
|                       |   |                        |
| General Director           |   | General Director            |
|                       |   |                        |
| OAO Rostelecom             |   | OAO North-Western Telecom   |
|                       |   |                        |
| /signed/ D.Ye. Yerokhin    |   | /signed/ V.A. Akulich       |
|                       |   |                        |
| Date January 01, 2006 |   | Date December 27, 2005 |
|                       |   |                        |
| Seal here                  |   | Seal here                   |

41

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**Appendix No. 8****to Agreement No. 03-01-1035(747-05-23)****dt. 01.01.2006**

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

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

2.               This Appendixdefines the methods of controlling the data about the Long-Distance andinternational Traffic and the correctness of the drawing up the bills to theUsers.

3.               The control can beinitiated for the Reporting Period within the validity of the current Agreementproviding of observing the statute of limitation, prescribed by the law of theRussian Federation.

4.               The reasons for thebeginning of implementation the control measures are:

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

4.2                     complaints from the Users.

4.3                     Worsening of the financial result for OAORostelecom.

5.               The followingactions can be performed in the control:

5.1                     Control of billing and account data;

5.2                     Detailed reconciliation

5.3                     comprehensive technical study;

5.4                     the checking of the fidelity of VAT ratesadaptation;

5.5                     the checking of the fidelity of adaptation thetariffs for telecommunications provided by Rostelecom upon the issue of thebills;

5.6                     Clarification of the reasons of origin(increasing/decreasing) notes Receivables due from Users and so on.

6.               Control of billingand account data

6.1                     The reason for control of the billing andaccounts data is the discrepancy of cost parameters of the Operator’s Reportand data available to Rostelecom.

6.2                     Rostelecom forms and direct to the Operatorcomparative analysis of the Operators Reports (tables 1.1-1.6 Appendix 2hereto) and Rostelecom data form table 1 (Excel format) of this Appendix,marking out directions (no more than 5), on which the discrepancies are thelargest.

6.3                     The Operator within 3 working days conducts acounter analysis of the Report according to the form of Table 1 of thisAppendix for observing the ratification conditions while billing:

6.3.1            Minimum non-tarifed limit,

6.3.2            type of the traffic round-off,

6.3.3            Tariffs applied,

6.4                      If one of the Parties discovers a mistake onthis stage and its correction results in the elimination of the discrepancies,the Parties approve the date of the mistake correction and the date ofrebilling and the necessity for the correction of the bills drawn up for theUsers.

6.5                     If the mistake was not found or its correctiondidn’t remove the discrepancies, then the Parties fix such discrepancies in ReconciliationReport.

7.               Detailedreconciliation

7.1                     The ground for the detailed reconciliation arediscrepancies fixed in the Reconciliation Report on the stage of reconciliationof billing and discrepancy accounts.

7.2                     The Parties adjust with the operation factorsof the detailed reconciliation:

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

42

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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                     The format sample for accordance of measuredservice data for a detailed revise, indicated in Table 2 of the Appendix, canbe changed depending on technical abilities of the Parties. Detailedreconciliation is conducted under the agreement of the Parties using theresources of Rostelecom and/or Operator. The results of the reconciliation,performed by Rostelecom, send to the address of Operator not later than after 7working days from matching of the operation factors, indicated inpara. 7.2 of the Appendix.

7.4                      The parties conduct analysis of the results ofthe detailed reconciliation. If one of the Parties discovers a mistake on thisstage and its correction results in the elimination of the discrepancies, theParties approve the date of the mistake correction and the date of rebillingand the necessity for the correction of the bills drawn up for the Users.

7.5                     If the mistake was not found or it’s correctiondidn’t remove the discrepancies, then the Parties fix such discrepancies inrevise statement not later than 3 working days after results of the detailedrevision will be ready. The Parties will co-ordinate the next steps:

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

7.5.2            comprehensive technical study should beperformed.

8.               Comprehensivetechnical study.

8.1                     The reason for the realization of thecomprehensive technical study is coordinated on the previous stages statementsand the absence of the ascertained reasons for discrepancies.

8.2                     In the context of the comprehensive technicalstudy it can be realized by the associated Parties:

8.2.1                                    verification of capacity for work ofcommunication channels;

8.2.2                                    verification of the recording completeness  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                     After getting the results the report isorganized and agreed by the Parties, the used methods, conclusions,recommendations for eliminating the reasons, caused the discrepancies, theterms of removal such reasons are indicated inside this report. According tothe conclusions of the reports of the comprehensive technical study, thedecision is taken about the date of re-calculation and necessity of adjustmentof the bills, presented to the Users.

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

 

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

Data should be presented in electronic file using format dbf or xls.

43

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| **Tel_A*** | ** ** | **Tel_В*** | ** ** | **Mn_I*** | ** ** | **Mn_O*** | ** ** | **Date*** | ** ** | **Time*** | ** ** | **D_sec*** |
|------------|------------|------------------|------------|-----------|------------|-----------|------------|-----------|------------|-----------|------------|------------|
|       |       |             |       |      |       |      |       |      |       |      |       |       |

----

* fill-in spaces are marked

1.               Field Tel_A*:Number of the subscriber А phone

2.               Field Tel_B*:Number of the subscriber B phone

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

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

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

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

Field D_sec*: Callduration (in seconds)

 
| **OAO Rostelecom**         |   | **Operator:**               |
|----------------------------|--------|-----------------------------|
|                       |   |                        |
| General Director           |   | General Director            |
|                       |   |                        |
| OAO Rostelecom             |   | OAO North-Western Telecom   |
|                       |   |                        |
| /signed/ D.Ye. Yerokhin    |   | /signed/ V.A. Akulich       |
|                       |   |                        |
| Date January 01, 2006 |   | Date December 27, 2005 |
|                       |   |                        |
| Seal here                  |   | Seal here                   |

 

44

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**Appendix No. 9to Agreement No. 03-01-1035 (747-05-23)dt. 01.01.2006**

**REGULATIONS**

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

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

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

1.2                     **Overdue Accounts Receivable** are Users’ indebtedness to pay for theInternational and Long distance Telecommunication Services rendered to thelatter by Rostelecom and defaulted by the indicated in the Agreement (Bill) term. The Overdue Receivables fallinto Receivables Real for Collection, Bad Receivables.

1.3                     **Receivables Real forCollection** — OverdueReceivables in relation to which there exist grounds for considering it to bevoluntary paid within reasonable time, or enforced by action.

1.4                     **Bad Receivables** — Overdue Receivables, collection of which isimpossible.

1.5                     **Qualified Bad Receivables** — Overdue Receivables collection of which isimpossible due to the following reasons:

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

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

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

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

1.6                     **Payables due Users —**indebtedness of Rostelecom towards legalentities, individuals, individual entrepreneurs in the amount of funds receivedon account of further long-distance and international telecommunications. Payablesdue Users are reflected in the books of Rostelecom.

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

-                    the limitationperiod in relation to indebtedness has elapsed;

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

**2****                            ****General**

2.1                     These Regulations defines the method of theUsers’ Accounts Receivable operation by the Operator. Herewith the AccountsReceivable arise from the International and Long-Distance TelecommunicationServices rendering to the Users by Rostelecom and the delivery of informationby the Operator to write off the Users’ Accounts Receivable and NotesReceivable to the Users.

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

**3****                            ****Reconcilement of Indebtedness**

3.1                     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**

4.1                     In case of errors that have caused misstatementof amount of Receivables due from Users and Payables due Users are detected,the indebtedness can be adjusted in accordance with the procedure outlined inthe present article.

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4.2                     In accordance with the present article, it isrequired to conduct adjustment of misstatements of Receivables due from Usersand Payables due Users, which have emerged in the result of:

### 4.2.1            errors of the Operatorduring classification of monetary funds received from users;

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

4.3                     Correction of the indebtedness shall beperformed on a monthly basis as of the last reporting day of each monthexcluding October, November, and December.

4.4                     For adjustment of indebtedness the Operatordraws up and submits to Rostelecom the following documents:

### 4.4.1            List of adjustments ofReceivables due from Users and Payables due Users as per Form 1 of theRegulations;

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

### 4.4.3            Register of documentsconfirming necessity of adjustment of Receivables due from Users and Payables dueUsers as per Form 2 of the present Regulations.

The documents are submitted bythe Operator along with Operator’s Report (Appendix No. 3 to theAgreement) on paper (on documents) and electronically (Excel format, excludingcopies of documents confirming necessity of adjustment of Receivables due fromUsers and Payables due Users).

4.5                     Rostelecom studies the documents submitted bythe Operator and, provided comments are absent, approves them within 45 daysfrom the date of submitting. The approval implies a respective endorsement onList of 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.

4.6                     On the basis of List of adjustments ofReceivables due from Users and Payables due Users approved by Rostelecom, theParties introduce adjustments into accounting records during the month in whichRostelecom approved the List. During the same month adjustments of indebtednessare included into forms 2.1 and 2.2 of the Operator’s Report (Appendix No.3 tothe Agreement).

4.7                     Where debt corrections are connected withcorrections of Previous Revenues, the amount of these corrections is to betaken by the parties into account during the correction period.

**5****                            ****Inventory of Indebtedness**

5.1                     Annually, as of September 30 of each year,the Operator carries out inventory of Receivables due from Users and Payablesdue Users. The inventory is taken in accordance with inventory normativedocuments in force for the moment of its taking. For the moment of signing ofthe Contract, Guidelines on inventory of property and financial liabilities,approved by Order of RF MF No.49 dated 13.06.1995, serve as such document.

5.2                     As per results of inventory the Operator drawsup:

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

### 5.2.2            Appendices toInventory Deed as per Form 4 of the Regulations;

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

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

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

Documents are submitted by the Operator on paper(excluding Appendices to Inventory Deed) and electronically (Excel format,except document copies confirming the necessity of adjustment of Receivablesdue from Users and

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 Payables dueUsers) not later than January 31 of the year which follows the year theinventory is taken as of September 30.

5.3                     Rostelecom examines the documents submitted bythe Operator and, in case comments are absent, approves them within 45 daysfrom the moment of their presentation.

Approval of the said documents by Rostelecom implies:

### 5.3.1            approval by Rostelecomof inventory results;

### 5.3.2            approval by Rostelecomof adjustments of Receivables due from Users and Payables due Users, proposedby the Operator in relation to revelation of errors and misstatements.

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

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

### 5.3.4            approved copy ofInventory 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.

5.4                     On the basis of Inventory Deed and List ofadjustments of Receivables due from Users and Payables due Users approved byRostelecom, the Parties introduce adjustments into accounting records duringthe month indicated in Rostelecom notification on approval of inventory resultsand adjustments of Receivables due from Users and Payables due Users. Duringthe same month adjustments of indebtedness are included into forms 2.1 and 2.2of the Operator’s Report (Appendix No.3 to the Agreement).

5.5                     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 of OverdueReceivables**

6.1                     In relation to Users with Overdue Receivables,all legal measures are applied, aimed at collection of Receivables by theOperator from Users (including: use of an automatic informator (telephonecalls), suspension communication network access, restriction of access tocertain types of services rendered by Rostelecom, forwarding of warning letters(claims), bringing of suits in courts). During settlement of issues ofprincipal debt amount repayment it is allowed to draw up and signing with Usersof schedules of repayment of indebtedness and penalty accrued in accordancewith conditions of the agreement, on the basis of which the Users are renderedtelecommunications by Rostelecom and/or in accordance with current law.

6.2                     In case of overdue fulfillment by the User oftheir liabilities to pay for telecommunications rendered by Rostelecom, accrualof penalty is carried out in accordance with conditions of the agreement, onthe basis of which the Users are rendered telecommunications by Rostelecomand/or in accordance with current law. Nevertheless, in any case, the Operatormust not collect penalty in a judicial procedure in part exceeding 100% of theprincipal debt amount of a corresponding User for telecommunications renderedby Rostelecom.

6.3                     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:

### 6.3.1            Not later than the10th day of the month following the Billing period the Operator notifies theUser with Overdue Receivables on the existence and amount of overdueliabilities by means of telephone calls to such Users.

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

### 6.3.3            Not later than 20 daysafter the measures indicated in para. 6.3.2. have been taken by theOperator, the Operator forwards to Users with Overdue Receivables not less than100 rubles warning letters (written claim) regarding presence and amount ofOverdue Receivables indicating term during which such Overdue Receivablesshould be settled.

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###  

6.4                     No later than 20 days after the Notificationletter mentioned in clause 6.3.3. is delivered the Operator shall send toRostelecom the information on 1) the overdue Accounts Receivable existing (incase it is more than 200 rubles for an individual and more than 500 rubles fora legal entity) in connection to the corresponding Users and indicating thepre-trial measures undertaken by the Operator with the purpose of receiving theoverdue Accounts Receivable from the Users; 2) the amount of the state dutypayable in accordance with each statement of claim indicating the paymentdetails and the purpose of payment.

6.5                      Within 5 working days after the receipt of theinformation from the Operator indicated in clause 6.4 Rostelecom shallindependently pay the state duty and sends the copy of the duty payment orderto the Operator.

6.6                      The Operator having received the duty paymentcopy within 20 days shall send a claim on the overdue Accounts Receivable tothe court of general jurisdiction (against the individual Users) or to theArbitrage Court (against the legal entities or non-incorporated individualentrepreneurs Users).

**7****                            ****Writing-off of Receivables duefrom Users and Payables due Users**

7.1                     Only Qualified Bad Receivables and UncalledPayables due Users are subject to writing-off.

7.2                     Writing-off of indebtedness is carried out onthe basis 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.

7.3                     During 45 days from the receipt of notificationon approval of inventory results and adjustments of Receivables due from Usersfrom Rostelecom, the Operator is obliged to forward to Rostelecom the followingdocuments related to Qualified Bad Receivables and Uncalled Payables due Users,indicated in the Inventory Deed:

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

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

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

### 7.3.4            List of indebtednessbeing written-off as per form 7.

The Operator submits the saiddocuments on paper, Register of written grounding for writing-off ofindebtedness is also submitted electronically (Excel format).

7.4                     Rostelecom examines the documents submitted bythe Operator 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 Statement of Rostelecom 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.

7.5                     On the basis of Statement of Rostelecom BoardDecision on writing-off of Receivables due from Users and Payables due Users,Register of written grounding for writing-off of indebtedness and List ofindebtedness being written-off drawn up on the basis of the said groundingsapproved by Rostelecom the Parties write-off the indebtedness in the accountingrecords. During the same month the written-off indebtedness is included intoforms 2.1 and 2.2 of the Operator’s Report (Appendix No.3 to the Agreement).

7.6                     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 to Rostelecoma Report on monetary funds received in return of written-off Receivables as perForm 8. The Report is submitted along with Operator’s Report for theperiod during which the monetary funds are received.

The Operator’s Services cost under clauses 2.2 and 2.3of this Agreement increases to the amount of the money sum received during thereceipt of funds period.

48

----

 

**8****                            ****List of Forms to Appendix:**

Form 1. Adjusted debts due from/to the users for long-distance andinternational telecommunications provided by OAO Rostelecom as of_____________________

Form 2. Register of documents in support of adjusted debts duefrom/to the users for long-distance and international communication provided byOAO Rostelecom as of _____________________

Form 3. Deed of Inventory of user settlements for long-distanceand international telecommunications provided by OAO Rostelecom

Form 4. Reference to Deed No. __ of __________ of Inventoryof user settlements for long-distance and international telecommunicationsprovided by OAO Rostelecom.

as of “        “                                             .

Form 5. Written substantiation for user/to user debt write-off forlong-distance and international telecommunications supplied by OAO Rostelecombased on the results of inventory accounting as of ____________________________

Form 6. Register of written substantiations for user/to user debtwrite-off for long-distance and international telecommunications supplied byOAO Rostelecom based on the results of inventory accounting as of ____________________________

Form 7. Consolidated data of user/to user debt write-off forlong-distance and international telecommunications supplied by OAO Rostelecomwritten-off on the results of inventory accounting as of____________________________

Form 8. Record of money funds received on account of written-offdebtor indebtedness

 
| **OAO  Rostelecom**

General  Director

OAO Rostelecom

/signed/ D.Ye. Yerokhin

Date January 01,  2006

Seal here |  **Operator:**

General Director

OAO North-Western  Telecom

/signed/ V.A. Akulich

Date December 27,  2005

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

 

 

49

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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  department      |   | Type of activity               |   |           |
|                          |   |                           |   | Operation type |   |     |
|                          |   |                           |   | number         |   |     |
| Warrant for inventory-taking: |   | order, resolution,  regulation |   | date           |   |     |
|                          |   | Cross out the  irrelevant.     |   |           |   |     |
|                          |   |                           |   |           |   |     |
|                          |   |                           |   |           |   |     |   |   |   |   |
|                          |   |                           |   |           |   |     |   | Document number |   | Document date |   |   |   |   |
|                          |   |                           |   |           |   | **DEED** |   |   |   |   |   |   |   |   |

#### ** **

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

The present Deed has beenprepared by the committee to state that as of “        “                    there was conducted an inventory-taking ofuser settlements for the long-distance and international telecommunicationsprovided by OAO Rostelecom.

During the inventory-takingthe committee discovered the following:

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

 

57

----

2. On accounts payable

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

 

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

 

 

 

 

58

----

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

 

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

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

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

 

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

Notes:

1.                             Specifics of inventory-taking of the debts ontelecommunications with individuals:

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

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

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

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

60

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|            | **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 pf 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: |       |       |       |

* *

61

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

* *

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

* *

62

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**Form 6**

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

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

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

** **

 

 

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)** |

 

----

**Form 8**

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

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

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

* *

 

 

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

 

 

 

----