| **Exhibit 4.23.1**                         |
|-------------------------------------------------|
| ** **                                      |
| APPENDIX No.1                                   |
| to Agreement                                    |
| (Form 1)                                   |
| No. 34-06-03  dated February 22, 2006 |

######  

**AGREEMENT**

** **
| The City of |   |   | Date: |   | 200 |   |
|-------------|--------|--------|-------|--------|-----|--------|

 

Rostelecom, OpenJoint-Stock Company for Long-Distance and International Telecommunications(License for provision of long-distance and international telecommunications No. 29777 dated _________,represented by __________________________ “__________________________”, actingon behalf of and commissioned by OAO Rostelecom on the grounds of the agreementconcluded between _________________, and OAO Rostelecom, No. _______ dt._______ hereinafter referred to as “Rostelecom”, represented by _____________________________,authorized to act by Power of Attorney dt. ______________ No. ________________,on the one part, and, hereinafter referred to as the “Operator”, represented by____________________________________________________________, authorized to actby _______________________________________, on the other part, as follows:

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

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

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

1.2.                  “Operator’s numbering area” means thenumeration resource of the integrated telecommunications network of the RussianFederation, allotted to the Operator, identified by the code of thegeographically determined numbering area.

1.3.                   “License of Rostelecom” means  the license for provision of long-distanceand international Telecommunication Services No. 29777 dt. 11.12.2003.

1.4.                   “Accrued income” means payments to theOperator by the Users for the Services rendered in the corresponding month.

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

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

1.7.                   “Revenue earned” means  the income actually received by the Operatorfrom the Users in the corresponding month on account of payment for theTelecommunication Services.

1.8.                  “Billing period” means a calendar monthfollowing the Accounting period.

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

1.10.            “Long-distance telecommunications” means theservices of telephone connections between the Users of the Operator’s numberingarea and the Users of other ABC/DEF zones (including the Users of othernumbering areas of the same Operator).

1.11.            “International telecommunications” means  the services of telephone connection betweenthe Users of the Operator’s numbering area and the Users located on theterritory of another country.

1.12.             “Services” or “Telecommunication Services”means jointly “Long-distance Telecommunication Services” and “InternationalTelecommunication Services” rendered by Rostelecom to the Users on the basis ofthe agreement for rendering of long-distance and internationalTelecommunication Services or under the conditions of a public offer specifiedin Appendix 1.

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

2.1.                    Rostelecom commissions the Operator, and theOperator undertakes on consideration to perform on behalf and at the expense ofRostelecom the following legal and factual actions indicated in paragraphs 1,3, 7 and 8 and Appendix 2 hereof.

2.2.                    The Operator undertakes to render Rostelecom onconsideration the Services indicated in paragraphs 2, 4, 5 and 6 and Appendix 2hereof.

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

3.1.                    Rostelecom undertakes the followingobligations:

### 3.1.1.           Inaccordance with the statute-established procedure, to determine the Tariffs forthe Telecommunication Services, and to inform the Operator about them. In caseof change of the fixed Tariffs, to inform the Operator about the like changesin written form, no later than within 30 (thirty) days before the date ofintroduction of the new Tariffs.

### 3.1.2.           Topay the Operator for the services specified in Section 2 hereof (includingthe services of recovery of penalties from the Users), rendered to Rostelecomby the Operator in accordance with the conditions of the Agreement.

### 3.1.3.           Toissue a power of attorney for the Operator with the right of transfer for theexecution by the Operator of the obligations hereunder.

3.2.                    Rostelecom has a right:

### 3.2.1.           Todemand from the Operator the transfer of the payments amounts due to Rostelecomfor the services rendered on the basis of the indications of the Operator’scommunication gear, calculating the volume of the services rendered, takinginto consideration the provisions of Section 4 hereof.

### 3.2.2.           Tocontrol the accuracy of the fulfillment of the Agreement by the Operator on thegrounds of the Check-up Procedure in accordance with Appendix 8.

3.3.                    The Operator undertakes the followingobligations:

### 3.3.1.           Bythe conclusion of agreements for rendering of Telecommunication Services, toinform the Users about the firm-name of Rostelecom as a telecommunicationsoperator rendering long-distance and international Telecommunication Services.To bring to the notice of the Users the information about any changes of theTariffs for the Telecommunication Services, as well as the  procedure of receiving and paying for theTelecommunication Services.

### 3.3.2.           Tokeep book of the Telecommunication Services rendered the Users by Rostelecomwith the use of their own communication gear.

### 3.3.3.           Tomanage the billing (registration and tarification) of the Users’ outgoinglong-distance and international calls. By the Service tarification, to applythe corresponding VAT rate to Tariffs in accordance with the procedureindicated in Appendix 4 hereunder. In case of impossibility of the independentbilling of Users’ outgoing long-distance and international calls (e.g. by  absence of Operator’s own billing system),the billing indicated above must be provided by means of bringing in thirdparties as subcontractors.

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

### 3.3.5.           Toreceive on their account amounts of payment from the Users for the Services.

### 3.3.6.           Tokeep book on the payment by the Users for the Telecommunication Servicesrendered by Rostelecom and on the indebtedness of the Users for theTelecommunication Services, to draw up documents for the correction andwrite-off of debts, specified in Appendix 9 hereto, to perform inventory of theindebtedness of the Users for the Telecommunication Services in the orderestablished by Appendix 9 hereto.

### 3.3.7.           To  recover debts of the Users, arising in connectionwith nonpayment for the Services rendered, including the performance of claimand action proceedings against the Users connected with the payment for theServices rendered to the  Users.

### 3.3.8.           Totransfer monthly the payments due to Rostelecom for the Services rendered byRostelecom in accordance with Section 4 hereof.

### 3.3.9.           Todraw up invoices and reports for the formation of the sales log for theTelecommunication Services rendered to the Users, in accordance with Appendix 4hereto.

### 3.3.10.     Topresent (draw up and send to the corresponding Users) the invoices for theTelecommunication Services rendered to the Users-legal entities and individualentrepreneurs acting without the formation of a legal entity.

### 3.3.11.     Toprovide the storing of the documentation, namely: bills presented to the Usersfor the Telecommunication Services (or information in the database on alldocument details of the presented bills), billing data on the 

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###                                       TelecommunicationServices, the documents confirming the payment by the Users for the Services inaccordance with the current law and the Operator’s internal regulations ondocument storage. 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.     Tocollect and present to Rostelecom the information in the format of theestablished forms of statistical accounts, containing the data about theServices rendered to the Users in accordance with the form and terms indicatedin Appendix 6 hereto.

### 3.3.13.     Toconclude agreements with the Users-legal entities for the rendering of theTelecommunication Services in accordance with Appendix 11 and the formestablished in Appendix 1 hereto.

3.4.                  The Operator has the following rights:

### 3.4.1.           Toreceive from Rostelecom the payment for the fulfillment of the obligationsunder this Agreement in the amount and order established in Appendix 4 hereto.

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

### 3.4.3.           Toreceive from Rostelecom the information and documentation required for thefulfillment of the obligations hereunder.

### 3.4.4.           Tosuspend in accordance with the established procedure the access to the Servicesfor the Users failing to pay opportunely for the services in question.

3.5.                  The Parties undertake the followingobligations:

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

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

### 3.5.3.           Torender the Users information and reference services via the information officein accordance with the current law.

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

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

### 4.1.1.           TheOperator is obliged to transfer to Rostelecom 100% (one hundred per cent) ofthe Revenue earned for the telecommunications. The sums indicated arecalculated on the basis of the Operator’s Report.

### 4.1.2.           Rostelecomis obliged to transfer to the Operator the consideration for the servicesrendered to Rostelecom by the Operator in accordance with paragraph 2.2. andthe consideration for the performance by the Operator of the actions indicatedin paragraph 2.1. of Section 2 hereof. The amounts of the payment, theorder of the settlement of the Parties’ for the services rendered to Rostelecomby the Operator are indicated in Appendices 2 and 7 hereto. All the sumsindicated are calculated o the basis of the Acceptance Act and the Operator’sReport.

### 4.1.3.           TheParties agree on the possibility of the offsetting of mutual demands (claims)indicated in paragraphs 4.1.1. and 4.1.2. of the Agreement by means of signingof the Offset Act. The transfer by the Operator to Rostelecom of the paymentsnot liquidated by the offset is performed on the basis of the bill presented byRostelecom.

### 4.1.4.           Regardlessof the provisions 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 50 % of the Accruedincome on the basis of the bill presented by Rostelecom, in accordance with paragraph4.3. hereof.

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4.2.                    The Operator sends to Rostelecom the Operator’sReport within the term no later than the 8th day ofthe Billing period. Together with the Operator’s Report, the Operator sends toRostelecom the Acts. Copies of the Operator’s Report and Acts shall be given toRostelecom by a facsimile transmission with confirmation report, while originaldocuments shall be sent by registered mail with receipt acknowledged. The dateof facsimile transmission shall be the effective date of documents delivery.

4.3.                    Rostelecom considers the documentationpresented by the Operator and, in the absence of comments, approves theOperator’s report, the Acceptance Act and the Offset Act. Together with this,Rostelecom presents to the Operator the bill. If Rostelecom has objectionsagainst the documents submitted by the Operator, Rostelecom shall give writtennotice to the Operator of such objections within two (2) business daysafter receipt of documents by facsimile. Together with this, Rostelecomapproves the Operator’s Report, the Acceptance Act and the Offset Act with thecommentaries to them, and draws up the Invoice for the payments in the amountof the undisputed sum. Copies of the Invoice and the approved Operator’sReport, Acceptance Act and Offset Act are sent to the Operator by a facsimiletransmission, while the original documents shall be sent by registered mailwith receipt acknowledged.

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

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

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

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

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

4.9.                    The indebtedness of the Users for the Servicesrendered to them by Rostelecom constitutes the accounts receivable ofRostelecom. The order of collection of such accounts receivable is establishedby Article 5 of the Agreement.

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

4.11.     Recoveryof Expenses.

4.11.1.     The recovery of expenses under the Agreement is performed by Rostelecomonly upon the presentation by the Operator to Rostelecom of the originals ofthe basic documents confirming such expenses.

4.11.2.     The Parties agree that Rostelecom recovers the expenses, expendituresand losses of the Operator connected with the fulfillment by the latter of theirobligations indicated in paragraph 3.3.1. hereunder, under the Agreement,exclusively in the volume and amount not exceeding 10% of the considerationamount and service costs, due to the Operator in accordance with the conditionsof the Agreement for the corresponding Accounting period, and such recovery isconsidered by the Parties as reasonable, sufficient and motivated for theconsideration of all necessary expenses, expenditures or losses of the Operatorduring the fulfillment of the obligations hereunder.

4.11.3.     The Parties agree that any expenses, expenditures or losses of theOperator exceeding the Limit are considered as lost without any connection withthe commission of Rostelecom, beyond the purpose of the Agreement, without thenecessary authority on the part of the Operator.

4.11.4.     In connection with the aforementioned agreement the Operator herebyconfirms  and  admits that under no circumstances he willdemand from Rostelecom any consideration and/or recovery of expenses,expenditures or losses connected with the fulfillment of their obligationsunder the Agreement in the amounts exceeding the Limit.

4.11.5.     In any case, irrespective of any provisions of the Agreementcontradicting the set forth below, none of the provisions hereunder can beinterpreted as obliging Rostelecom to recover or consideration any expenses,expenditures or losses to the Operator, suffered by the latter in the course ofthe fulfillment of the Agreement, in the amount exceeding the Limit, as well asallowing the Operator to demand such recovery.

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

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

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

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

5.4.                  The claiming actions on the recovery of theUsers’ debts are performed by the Operator independently for the sake ofRostelecom on the ground of the power of attorney issued by Rostelecom inaccordance with paragraph 3.1.3. hereof. Irrespective of any inner regulationsof the claiming proceedings adopted by the Operator and contradicting thefollowing: in case of nonpayment by the User against the invoice for theTelecommunication Services rendered, the Operator must advance a claim againstthe corresponding User taking into consideration the provisions of Appendix 9hereto.

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

5.6.                  The Operator cancels the invoice for theTelecommunication Services if the groundlessness of a claim against the User isproved judicially, or on the condition of receipt of a written consent ofRostelecom. The order of the exchange of the documents between the Parties andthe correction of indebtedness are performed in accordance with paragraph 4 ofAppendix 9 hereto.

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

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

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

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

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

6.5.                  By conducting of one-time actions aimed at thetemporary reduction / increase of the Service Tariffs for the Users of theServices within a limited period of time Rostelecom notifies the Operator inadvance, in written form, no later than 30 calendar days before the date of thebeginning of such actions. At that, the Operator coordinates the conducting ofsuch actions within the term of 15 calendar days provided the correspondingtechnical resources are available, with the exception of the actions of federalscope.

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

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

7.2.                   In case of violation by the Operator of theterms of fulfillment of their obligations for the transfer of payments due toRostelecom, Rostelecom has the right to claim from the Operator the penalty inthe amount of 1/300 of the refinancing rate of the Central Bank of the RussianFederation for every day of delay, of the sum payable by the Operator. TheOperator is obliged to pay to Rostelecom the penalty within the period of ten (10) bankingdays from the moment of the receipt of the corresponding payment demand. TheParties agree to perform the corresponding payments no later than within theperiod of ten (10) banking days from the moment of the receipt of thecorresponding demand.

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

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                                    amount of payments calculated on the basis ofthe unreliable data. The penalty, as well as the deficient payments toRostelecom must be paid within the period of ten (10) banking days fromthe moment of the receipt of the corresponding payment demand.

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

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

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

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

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

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

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

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

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

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

8.3.                  The occurrence of force majeure circumstancesextends the terms of the fulfillment by the Parties of the obligationshereunder proportionate to the duration of their influence. In case the actionof force majeure lasts  for more than sixmonths,  the Parties are obliged to, onthe proposal of one of the Parties, coordinate further conditions of  action and/or possibility of termination of the Agreement.

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

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

** **

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

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

If the Operator is the addressee:

Russian Federation,

Address: ________________________________________

Fax: ________________

Tel:  ________________

If Rostelecom is the addressee:

Russian Federation,

Address: ________________________________________

Fax: ________________

Tel:   ________________

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

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

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

11.2.              The Agreement is valid for the period of oneyear from the moment of its coming into effect. If neither Party announcestermination of this Agreement thirty (30) calendar days before its statedexpiration, this Agreement shall be automatically extended for each subsequentyear. The number of periods for which the effect hereof can be prolonged is notlimited.

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

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

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

12.3.              All appendices to the Agreement constitute an integralpart of it.

12.4.              Appendix List:

Appendix No. 1. Form 1. Agreement onlong-distance and international telecommunications.

Form 2. Public offer on the conclusion of thelong-distance and international telecommunications agreement.

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

Appendix No. 3 Report of the Operator on theservices 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 Settlement procedure.

Appendix No. 8 Check-up procedure.

Appendix No. 9 Regulations for handling ofreceivables and payables.

Appendix No. 10 Procedure for Parties’ handlingof User claims (complaints) related to providing / failure to provideTelecommunications.

Appendix No. 11 Procedure for conclusion ofAgreements.

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

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**13.****                  ****Details and Signatures of theParties**
| Full or statementd name of the company | ** ** | **OAO Rostelecom**                                      | ** ** | ** ** |
|----------------------------------------|------------|---------------------------------------------------------|------------|------------|
| Location                               |       | Delegatskaya st. 5, 127091, Moscow, Russian  Federation |       |       |
| Postal address                         |       |                                                    |       |       |
| Telephone (by the postal address)      |       |                                                    |       |       |
| Account number:                        |       |                                                    |       |       |
| Full name of the banking establishment |       |                                                    |       |       |
| Identification number TIN/KPP          |       |                                                    |       |       |
| Industry code by OCIEA                 |       |                                                    |       |       |
| Company code by OKPO                   |       |                                                    |       |       |

 
| For Rostelecom: |   | For Operator: |
|-----------------|--------|---------------|
|            |   |          |
|            |   |          |
|            |   |          |
|            |   |          |
|            |   |          |
|            |   |          |
|            |   |          |
|            |   |          |
|            | 200    |          |   |   | 200 |   |
| Seal here       |   | Seal here     |
|                 |        |               |  |  |  |  |

 

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**AppendixNo. 1**

**to Agreement No. ____dt.___**

**Form 1. Agreement onlong-distance and international telecommunications.**

**A G R E E M E N T**

on long-distance andinternational telecommunications
| The City |   |   |   | Date: |   |
|----------|--------|--------|--------|-------|--------|

 

Rostelecom, Open Joint-StockCompany for Long-Distance and International Telecommunications (License forprovision of long-distance and international telecommunications No. 29777dt. 11.12.2003.

_______ ), represented by__________________________ “__________________________”, acting on behalf ofand commissioned by OAO Rostelecom on the grounds of the agreement concludedbetween _________________, and OAO Rostelecom, No. _______ dt. _______hereinafter referred to as “Rostelecom”, represented by_____________________________                                                                                                                                                                                                        ,authorized to act by Power of Attorney dt. ______________ No. ________________,on the one part, and                                                                                                                                                                                            ,hereinafter referred to as the “User”, represented by __________________________________________________________________________________________________ authorized to act by _______________________________________,on the otherpart, as follows:

**1. DEFINITIONS:**

1.1.                    “Agreement”shall mean this Agreement for long-distance and internationaltelecommunications, with all Appendices and Additional Agreements hereto.

1.2.                    “Billingperiod” means the calendar month starting immediately after the month whenTelecommunication Services were rendered to Users.

1.3.                    “Parties”shall mean Rostelecom and the User. Rostelecom and the User can be separatelyreferred to as “Party”

1.4.                    “Tariff” isthe Service unit cost charged to the User.

1.5.                    “Telecommunications”means long-distance and international Telecommunication Services rendered byRostelecom to the User under the agreement using automatic service system orwith the help of a telephonist.

1.6.                    “UserEquipment” shall mean user (terminal) equipment installed at:__________________________________________________________.

Type of User Equipment: telephone set, fax machine,data set (*underscore whatever applicable*).

User Equipment used individually or collectively (*underscore whatever applicable*).

Subscriber number (additional subscribernumber):________________________________.

1.7.       “Agent” shall mean_______________________________________.

1.8.                    “Regulations”shall mean Local, Intrazonal, Long-Distance and International TelecommunicationServices rendering Regulations, approved by Resolution of the RussianGovernment No. 310 dt. 18.05.2005.

**2. SUBJECT MATTER OF THE AGREEMENT**

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

**3.TELECOMMUNICATIONS RENDERING TERMS AND CONDITIONS**

3.1.                    On enteringinto this Agreement, the User shall be entitled to receive TelecommunicationServices, whereas Rostelecom shall render such services to the User, providedthis is technically practicable, and provided the User has access tolong-distance and international telephone communication networks.

3.2.                    To receive theTelecommunications via the automated service system, the User shall perform thefollowing course of action: dial “8” from the User Equipment; dial Rostelecom’stelephone network selection code (if and when introduced); dial call party’snumbering area code; dial call party’s subscriber number.

3.3.                    To receive theTelecommunications via the operator, the User shall perform the followingcourse of action: dial number whereby access is obtained to long-distance andinternational telecommunications provided by OAO Rostelecom via operator, i.e. “07”and/or another access number which the User can obtain via “09” inquiryservice;

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order long-distance or international telephone callvia the operator using instant or delayed ordering system, in accordance withthe Regulations.

3.4.                    TheTelecommunications shall be deemed provided as from the moment when thetelephone connection is established as the result of the course of actiondescribed under Paragraph 3.2. or Paragraph 3.3. above.

3.5.                    The access toTelecommunication Services, rendered to the User from the User equipment, canbe stopped at the initiative of Rostelecom in cases, covered by para. 7.2 ofthe Agreement.

3.6.                    Wheretechnical possibility for the rendering of the Telecommunication Services tothe User is partially unavailable, Rostelecom may limit number of call ordersand call duration or, where such technical possibility for the rendering of theTelecommunication Services is not available altogether, may deny rendering ofthe Telecommunication Services.

The User must be notified about the introduction oflimitations at the moment of order taking or in the moment of  rendering of telecommunications by orderservice system.

In case of occurrence of long-term limitations ofusing telecommunications, Rostelecom must undertake measures in order to informthe User about it using mass media, inquiry services, placing notices in placesof collective use of telecommunications etc.

3.7.                    Given technical possibilityand on condition that access to Telecommunications is available from Userequipment, Rostelecom renders to the User a possibility to useTelecommunications 24 hours a day, if other is not indicated in RussianFederation law.

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

**4.RESPONSIBILITIES OF THE PARTIES**

4.1.       Rostelecom undertakesto:

4.1.1.           RenderTelecommunication Services to the User in accordance with the law of theRussian Federation, the Regulations, national standards, technical regulationsand standards, the license, and this Agreement (and in particular to rectify,within prescribed time periods, any failures which are attributable toRostelecom and which obstruct enjoyment of the Telecommunications by the User).

4.1.2.           To notify the Userthrough mass media about changes in the conditions of service rendering,methods of payment for Telecommunications, Tariffs in no less than ten daysbefore the date when these changes are introduced

4.1.3.           To fulfill otherobligations of Rostelecom, covered by the law of Russian Federation and theAgreement.

4.2.       The User undertakes to:

4.2.1.           Pay for theTelecommunication Services rendered to it within the time frames envisaged by,and subject to the terms and conditions of, this Agreement. (*For Users which are local government-funded organizations: “The Usershall only make use of the Telecommunications within the allocated governmentfunding limit”*).

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

**5. RIGHTSOF THE PARTIES**

5.1.       Rostelecom shall havethe right to:

5.1.1.           Change, on a unilateralbasis, the Tariffs, payment terms and conditions and time frames pursuant toParagraph 4.1.2 above.

5.1.2.           Initiate temporarysuspension of User’s access to the long-distance and internationaltelecommunications in circumstances referred to in Paragraph 7.2. of thisContract

5.2.                    The User shallhave the right to:

5.2.1.           Raise objectionsagainst bills issued to it, in the manner described in Article 8 below.

5.2.2.           To refuse to pay forTelecommunications, that was rendered to the User without their concert.Telecommunications shall be deemed provided with User’s consent if the call ismade from the User Equipment by means of the course of action referred to inParagraphs 3.2. and 3.3. of this Agreement.

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**6.PAYMENT PROCEDURE**

6.1.                    The User shalleffect payments for the Telecommunications provided to it by Rostelecomhereunder exclusively to the bank account whereof details are stated in theTelecommunications bill. The User’s monetary obligations with respect to theTelecommunication Services provided to it shall terminate as from the momentwhen the funds are credited on the bank account specified in the bill issued tothe User or else when cash is received at the Agent’s cash desk.

6.2.                    TheTelecommunications bills shall be issued by the Agent on behalf of Rostelecom.Each Telecommunications bill shall identify the amount stated therein aspayment for the Telecommunication Services rendered by Rostelecom.

6.3.                    Tariffs forinternational telecommunications are established and changed in  accordance with the current law of RussianFederation. The User shall be notified of any such Tariffs  being introduced, in the manner described inParagraph 4.1.2. above.

6.4.                    Tariffs forinternational telecommunications are established by Rostelecom and changes canbe introduced to them at any time. The User shall be notified of any suchTariffs  being introduced, in the mannerdescribed in Paragraph 4.1.2. above.

6.5.                    Thelong-distance or international call tariff unit shall be established byRostelecom and shall be one minute. The records of duration of long-distanceand international telecommunications are carried out in accordance with thetarification unit established by Rostelecom. The tarification unit can bechanged by Rostelecom unilaterally at any time.

6.6.                    The paymentbill for Telecommunication Services in the month previous to the Billing periodis made out to the User before the 12-th day of the Billing period andindicates the total amount for each type of Services, there amount and cost.The grounds for making out the bill to the User are the data, obtained with thehelp of the equipment, used for recording the amount of Telecommunications.Payments for the Telecommunications shall be effected on a monthly basis,within 15 days after the date of the bill for the Telecommunications providedin the month immediately preceding the Billing Period.

6.7.                    The deliveryof the bill for the telecommunications to the Users is performed by mail orcourier at the option of Rostelecom.

6.8.                    The User shallpay for the Telecommunications by a transfer of funds to the account specifiedin the Telecommunications bill, or in cash at any of the Agent’s paymentcollection offices. By the payment for the Services in cash, the monetaryobligations of the User for the Services rendered are discharged from themoment of payment at the Agent’s collection office. Any cash payments may onlybe accepted from the User within limits established by the law for legalentities.

6.9.                    The Agentshall inform the Users of its payment collection offices via mass media.

**7.RESPONSIBILITIES OF THE PARTIES**

7.1.                    Rostelecom andthe User bear responsibility for non-fulfillment or improper fulfillment oftheir responsibilities in the Agreement in accordance with the current law ofRussian Federation, (including the Regulations) and the Agreement.

7.2.                    In case ofdelay payment or other User violations of the requirements, established by theRussian Federation Law “On Telecommunications”, the Regulations and theAgreement, Rostelecom has a right to unilaterally initiate a stoppage ofrendering access to Telecommunications for a period until a complete debtrepayment, or, correspondingly, until a complete settlement of otherviolations, committed by the User.

7.3.                    In case of afailure to pay, or incomplete or late payment for the TelecommunicationServices, Rostelecom may enforce penalty against the User at 1% of the value ofTelecommunication Services rendered in the month immediately preceding theBilling Period and which remain unpaid, or partially unpaid, or which were paidin an untimely manner, for each day of the delay until the date on which theoutstanding debt is finally settled, but not more that the amount outstanding.The User shall pay such penalty to Rostelecom within 5 days after the claim forsuch penalty is made by Rostelecom.

**8.DISPUTE SETTLEMENT**

8.1.                    If anydisputes and disagreements arise hereunder, they shall be settled in the mannerdescribed in this Section 8.

8.2.                    In case ofnon-fulfillment or improper fulfillment of obligations to renderTelecommunication Services by Rostelecom the User before applying to courtmakes claims to Rostelecom. The claims of the User are made and looked into onconditions and in terms covered by the current law of Russian Federation. If acomplaint lodged by the User is rejected in full or in part, or if no responseis given to such a complaint within the time frames prescribed by the Russianlaw for the review of such a complaint, the User may initiate a court action atthe Agent’s location.

8.3.                    If the User isin full or partial default on its obligation to pay for the TelecommunicationServices, the Agent may, on behalf of Rostelecom, initiate a court actionagainst the User, selecting, at its sole discretion, either the User’s 

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location or the location of Rostelecom (or ofRostelecom branch serving the zone where the User is resident (domiciled)), orthe location of the Agent (or of Agent’s branch serving the zone where the Useris resident (domiciled)), as the venue of such action.

**9. FORCEMAJEURE**

9.1.                    The Partiesare released from responsibility for non-fulfillment or improper fulfillmentof  their obligations on the Agreement,if they prove, that proper fulfillment was impossible due to force majeure,which means extreme, unforeseen and inevitable circumstances in givenconditions. The presence of force majeure in this case prolongs the termof  fulfillment of  obligations by the Parties, proportionally tothe period of its activity. In case the action of force majeure lasts  for more than six months,  the Parties are obliged to, on the proposalof one of the Parties, coordinate further conditions of  action and/or possibility of termination of the Agreement.

9.2.                    If thenon-fulfillment of terms of service rendering was caused by circumstances of force majeure, the Parties mustcoordinate  a new term ofTelecommunications rendering fulfillment.

**10.AMENDMENT AND TERMINATION PROVISIONS**

10.1.              This Agreement maybe terminated prior to its stated expiration date in circumstances and in themanner provided for by the law of the Russian Federation.

10.2.              In case oftermination of the Agreement the Parties must conduct mutual exchanges on allobligations.

10.3.              Any amendments tothis Agreement shall be executed as supplementary agreements hereto which shallbe prepared in two counterparts and shall be signed by the User (or itsauthorized representative) and Rostelecom (via its authorized representative).

**11. PERIODOF VALIDITY  OF THE AGREEMENT**

11.1.              This Agreement shalltake effect as from the date it is signed by Rostelecom and the User and shallbe deemed effective for an unlimited period of time.

**12.MISCELLANEOUS**

12.1.              Rostelecom and theUser admit that the present agreement is obligatory for fulfillment for bothParties considering all conditions.

12.2.              All legal relationsof the Parties, arising in connection with rendering Telecommunication Servicesto the User by Rostelecom, which are not covered directly by the Agreement, areregulated by the Regulations and regulatory documents of RF

12.3.              The User is informedabout and agrees to the characteristics of rendered Telecommunications,concerning their quality, safety and limitations

12.4.              The User is familiarizedwith the Regulations and undertakes the obligation to observe them.

12.5.              This Agreement isprepared in two counterparts of equal legal effect, one counterpart for eachParty.

12.6.              As there exists anagreement between Rostelecom and the Agent whereby the Agent is authorized tobill the User for the Telecommunication Services provided, collect paymentsfrom the Users for the Telecommunication Services provided,  and to handle any complaints and courtactions lodged by or against the User, the User herewith agrees, respectively,to accept Telecommunication Services bills issued by the Agent, effect paymentsfor Telecommunication Services to the Agent, reconcile mutual accounts with theAgent and submit to the Agent, in the manner prescribed herein, any complaintslodged against Rostelecom in connection with Rostelecom’s failure to perform,or improper performance of, this Agreement.

**13. AGENT’S ADDRESS AND BANKINGDETAILS:**

 

**14. ADDRESSES AND BANKING DETAILSOF PARTIES**

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| *User: (as a minimum, specify the following: subscriber information  (full name, date and place of birth, details of identifying document, - for  individuals; official (trade) name — for legal entities);   ____________________________ _______________________________________*Dt. ____________ 200_   Seal here

* *

* * |   | Rostelecom: _________________________________  _________________________________   Dt. ____________ 200_   Seal here |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------|

 

### **15.Signatures of Parties**

 
| For the User:   ____________________________name  _______________________________________ 

Dt. ____________  200_   Seal here

  |   | For Rostelecom:   _________________________________name _________________________________ 

Dt. ____________ 200_   Seal here |
|----------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------|

 

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** **

**2. Form ofPublic Offer**

**PUBLIC OFFER**

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

Rostelecom, OpenJoint Stock Company for Long-Distance and International Telecommunication  (further — Rostelecom) acting on the groundsof long-distance and international telecommunications license No. 29777,issued on 11.12.2003, represented by the chief executive officer YerokhinDmitry Yevgenievich, acting on the grounds of Articles of incorporation willconclude the agreement about long-distance and international telecommunicationson the below mentioned conditions with any person meeting the criterionembodied in para. 1.2 below.

**1.         DEFINITIONS:**

1.1.                  “Agreement” means theagreement about long-distance and international telecommunications, concludedby Rostelecom and the User by means of acceptance of the present public offer,conducted by the User in accordance with Article 3 below, together withall the Appendices, Changes, Addenda and Additional agreements. Any referencein the offer to the Agreement (Article of the Agreement) and/or itsconditions means a corresponding reference to the present public order (itsArticle) and/or its conditions.

1.2.                  “User” means anindividual or a legal entity that is a subscriber of the Local operator, whohave affected acceptance in the order covered by Article 3, as a result ofwhich the present Agreement is considered concluded by the give person andRostelecom.

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

1.4.                    “Parties” meansRostelecom and the User. Rostelecom and the User can be separately referred toas “Party”

1.5.                    “Tariff” is theService unit cost charged to the User.

1.6.                    “Telecommunications”means long-distance and international Telecommunication Services rendered byRostelecom to the User using automatic service system or with the help of atelephonist.

1.7.                    “User equipment”means user (terminal) equipment, installed at the Users permanent place ofresidence (for individuals) or at the location of legal entity. The location oflegal entity for the purposes of the present agreement means the legal addressof the User and (or) other address at which the User effects their activity.

1.8.                    “Agent” means a legalentity, which has a right to perform actions, connected with carrying outaccounting with the User for Telecommunication Services rendered by Rostelecom,with handling of Users’ claims and actions on the grounds of the agreement,concluded with Rostelecom. The register of Agents, indicating the territoriesof their operation, and/or groups of Users served by the Agent is brought tothe Users by Rostelecom through mass media and can be changed from time totime.

1.9.                    “Local operator” means a legal entity, whichhas a license to render local telecommunications on the territory of RussianFederation or its part, which renders to the User access to Telecommunications,and whose telecommunication networks have an access to common usetelecommunication networks.

1.10.              “Regulations” meansthe Regulations of rendering local, intrazonal, long-distance and internationaltelecommunications, acting at the moment of effecting acceptance of the presentpublic offer by the User.

**2.         SUBJECTMATTER OF THE AGREEMENT**

2.1.                    Rostelecom undertakes to render telecommunicationsto the User, and the User - to pay for telecommunications in accordance withthe terms worded in the present Agreement.

**3.****                            CONCLUDINGTHE AGREEMENT AND TERMS OF TELECOMMUNICATION SERVICESS RENDERING**

3.1.                    An individual or a legal entity that is a Userof the Local operator is considered to have concluded the Agreement withRostelecom and to have agreed to all the conditions of the public offer (tohave accepted it) in the following case:

3.1.1. a) An individual or a legal entity Users of theLocal operator performing the following factual successive actions: dialing “8”on the User equipment, dialing OAO Rostelecom (55 in case it is introduced)telephone network choice code; dialing the code of the numbering area of thecalled party; dialing the called party number; or

b) An individual or a legal entity Users of the Local operatorperforming the following factual successive actions: dialing the  long-distance and internationaltelecommunications access number, rendered by OAO Rostelecom with the help of atelephonist - “07” and/or other access number, the information about which canbe obtained by the User 

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through directory inquiry service “09”; ordering a long-distance orinternational telecommunications with the help of a telephonist throughimmediate or order service system, in accordance with the Regulations.

3.1.2.         Telecommunications setting as a result of performing actions, indicatedin subparagraph a) or b) of para. 3.1.1 of the present Agreement.

3.2.                    An individual or a legal entity, that are usersof the Local operator, become Users from the moment when telecommunicationsindicated in para. 3.1.2  is set,acquiring all the rights and obligations of a User, which are covered by theAgreement.

3.3.                  On entering into this Agreement, the User shallbe entitled to receive Telecommunication Services, whereas Rostelecom shallrender such services to the User, provided this is technically practicable, andprovided the User has access to long-distance and international telephonecommunication networks.

3.2.                    For obtaining Telecommunications throughautomatic service system, the User must perform the following actions,indicated in subparagraph a) para. 3.1.1 of the agreement. For obtainingTelecommunications with the help of a telephonist, the User must perform thefollowing actions, indicated subparagraph b) para. 3.1.1. of the Agreement.

3.4.                    Telecommunications is considered rendered fromthe moment when telecommunication is set as a result of performing actions bythe User, indicated in para. a) or b) 3.1.1. of the present Agreement

3.5.                    The access to Telecommunication Services,rendered to the User from the User equipment, can be stopped at the initiativeof Rostelecom in cases, covered by para. 7.2 of the Agreement.

3.6.                    When rendering Telecommunication Services tothe user Rostelecom has a right to introduce limitations to the amount ofconversation orders and the duration of conversations.

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

In case of occurrence of long-term limitations ofusing telecommunications, Rostelecom must undertake measures in order to informthe User about it using mass media, inquiry services, placing notices in placesof collective use of telecommunications etc.

3.7.                    Given technical possibility and on conditionthat access to Telecommunications is available from User equipment, Rostelecomrenders to the User a possibility to use Telecommunications 24 hours a day, ifother is not indicated in Russian Federation law.

3.8.                    The User hereby agrees that, starting from themoment of his entering into this Agreement, his personal data may appear ininquiry information arrays, and may be used by Rostelecom and/or any thirdparties in their information services.

**4.         RESPONSIBILITIESOF THE PARTIES**

4.1.                              Rostelecom undertakes the responsibility:

4.1.1.           To render Telecommunication Services to the User in accordance with thelaw of Russian Federation, the Regulations, national standards, technical normsand Regulations and the Agreement (in particular — to remove within theestablished time limit the defects which appeared due to the fault ofRostelecom and which prevent the User from using Telecommunications).

4.1.2.           To notify the User through mass media about changes in the conditions ofservice rendering, methods of payment for Telecommunications, Tariffs in noless than ten days before the date when these changes are introduced

4.1.3.           To fulfill other obligations of Rostelecom, covered by the law ofRussian Federation and the Agreement.

4.2.                    The User undertakes the responsibility:

4.2.1.           To carry out the payment for rendered services on the conditions and bythe deadlines covered by the Agreement. Users which are organizations financedfrom budget of corresponding level must use Telecommunications strictly withinthe established limit of budget financing of this User.

4.2.2.           To fulfill other obligations covered by the current law of RussianFederation and the Agreement.

**5.          RIGHTSOF THE PARTIES**

5.1.                    Rostelecom has aright:

5.1.1.           To unilaterally introduce changes to Tariffs, conditions and terms ofpayment according to para. 4.1.2 of the Agreement.

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5.1.2.           To initiate a temporary stoppage of access to long-distance andinternational telecommunications to the User in cases covered by para. of thisContract

5.2.                    The User has a right:

5.2.1.           To make claims about the received bill in the order, covered by Article 8of the Agreement.

5.2.2.           To refuse to pay for Telecommunications, that was rendered to the Userwithout their concert.

**6.****                            PAYMENTPROCEDURE**

6.1.                    Except for the cases of payment forTelecommunications at payment offices of the Agent or Rostelecom in the ordercovered by para. of the agreement, the User must pay for TelecommunicationServices to them by Rostelecom strictly in accordance with banking detailsindicated in the payment bill. The Users money liability ceases at the momentof money passing to the bank account, indicated in the bill made out to the User.

6.2.                    Payment bill is made out by Rostelecom or bythe Agent, on behalf of Rostelecom. In Telecommunications payment bill made outby the Agent it must be indicated that the bill was made out for payment ofTelecommunication Services, rendered by OAO Rostelecom.

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

6.4.                    Tariffs for international telecommunicationsare established by Rostelecom and changes can be introduced to them at anytime.

6.5.                    The long-distance and internationaltelecommunications tarification unit is established by Rostelecom and comprisesone minute. The records of duration of long-distance and internationaltelecommunications are carried out in accordance with the tarification unitestablished by Rostelecom. The tarification unit can be changed by Rostelecomunilaterally at any time.

6.6.                    The payment bill for Telecommunication Servicesin the month previous to the Billing period is made out to the User before the12-th day of the Billing period and indicates the total amount for eachtype of Services, there amount and cost. The grounds for making out the bill tothe User are the data, obtained with the help of the equipment, used forrecording the amount of Telecommunications. Telecommunications payment isconducted monthly, within 15 days from the moment of making out the paymentbill for Telecommunication Services, rendered in the month previous to theBilling period.

6.7.                    If Telecommunications payment bill is made outto the User by Rostelecom, the payment must be effected by the User toRostelecom by cash available at its payment offices, or by means of transfer ofmoney funds to the account, indicated in such Telecommunications payment bill.If Telecommunications payment bill is made out to the User by the Agent onbehalf of Rostelecom, the payment must be effected by the User to the Agent bycash at its payment offices, or by means of transfer of money funds to theaccount, indicated in such Telecommunications payment bill. In cases of cashpayment for Telecommunications the money liability of the User forTelecommunication Services rendered to them ceases at the moment oftransferring monies to Agent’s payment offices, or Rostelecom payment offices, dependingon which of them has made out the bill. Accounts with a legal entity User canmade by cash strictly in the limits established by the law for legal entitiesto Rostelecom or Agent payment offices.

6.8.                  Information about the Rostelecom’s and Agent’spayment offices is brought to the Users by the Agent and/or Rostelecom via massmedia.

**7.****                            RESPONSIBILITIESOF THE PARTIES**

7.1.                    Rostelecom and the User bear responsibility fornon-fulfillment or improper fulfillment of their responsibilities in the Agreementin accordance with the current law of Russian Federation, (including theRegulations) and the Agreement.

7.2.                    In case of delay payment or other Userviolations of the requirements, established by the Russian Federation Law “OnTelecommunications”, the Regulations and the Agreement, Rostelecom has a rightto unilaterally initiate a stoppage of rendering access toTelecommunications for a period until a complete debt repayment, or,correspondingly, until a complete settlement of other violations, committed bythe User.

7.3.                    In case of failure to pay, incomplete or latepayment for Telecommunications Rostelecom has a right to claim a penalty in theform of penalty of 1% of the cost of rendered in the month previous to theBilling period, but unpaid, incompletely paid or late paid Telecommunicationsfor every day of payment delay up to the moment of indebtedness write-off, butnot exceeding the sum, subject to payment. The user must pay such a penalty toRostelecom within five (5) calendar days from the moment when the demandfor payment is served on the User by Rostelecom.

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**8.****                            DISPUTESETTLEMENT**

8.1.                    In case of appearance of disputes anddisagreements on the Agreement, they are subject to regulation in the ordercovered by the present Article 8.

8.2.                    In case of non-fulfillment or improperfulfillment of obligations to render Telecommunication Services by Rostelecomthe User before applying to court makes claims to Rostelecom. The claims of theUser are made and looked into on conditions and in terms covered by the currentlaw of Russian Federation. If the User claim is completely or partially deniedor if the answer to the claim made by the User is not received in termsestimated by the law of RF for its consideration, the individual User has aright to apply to court in accordance with the jurisdiction rules asestablished by the RF Law “On the Protection of Consumers’ Rights” dated07.02.92 (No. 2300-1), whereas any corporate User has the right totaking a local legal action against the Agent, if the User pays for theTelecommunication Services with the aid of the Agent, which legal action mayalso be taken at the locality of Rostelecom (or an affiliate thereof coveringthe place residence/location of the User), if the User pays for theTelecommunication Services with the aid of Rostelecom.

8.3.                    In case of non-fulfillment of service  payment obligations by the User, complete orpartial, the Rostelecom, has a right to bring a suit against the User on itschoice or  at the location of the User,or  at the location of  Rostelecom (or  Rostelecom branch office, in operation zoneof which  the  User place of residence (place ofregistration) is located), or at the location of the Agent (or Agentbranch  office, in operation zone ofwhich the User place of  residence (placeof registration) is located).

**9.****                            FORCEMAJEURE**

9.1.                    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. The presence offorce majeure in this case prolongs the term of fulfillment of  obligations by theParties, proportionally to the period of its activity. In case the action offorce majeure lasts  for more than sixmonths,  the Parties are obliged to, onthe proposal of one of the Parties, coordinate further conditions of  action and/or possibility of termination of the Agreement.

9.2.                    If  thenon-fulfillment of terms of service rendering was caused by circumstances of force majeure, the Parties mustcoordinate  a new term ofTelecommunications rendering fulfillment.

**10.****                     TERMINATIONOF THE AGREEMENT**

10.1.              The Agreement may be terminated in cases andaccording to the procedure covered by the law of Russian Federation.

10.2.              In case of termination of the Agreement theParties must conduct mutual exchanges on all obligations.

**11.****                     PERIOD OFVALIDITY  OF THE AGREEMENT**

11.1.              The present Agreement comes into force  on the day when an individual or a legalentity, that is a user of  the Localoperator has effected the acceptance of the present public offer, in the order,covered by Article 3, and is considered concluded for an indefinite periodof time.

**12.****                     MISCELLANEOUS**

12.1.              Rostelecom and the User admit that the presentagreement is obligatory for fulfillment for both Parties considering allconditions.

12.2.              All legal relations of the Parties, arising inconnection with rendering Telecommunication Services to the User by Rostelecom,which are not covered directly by the Agreement, are regulated by theRegulations and regulatory documents of RF

12.3.              The User is informed about and agrees to thecharacteristics of rendered Telecommunications, concerning their quality,safety and limitations

12.4.              The User is familiarized with the Regulationsand undertakes the obligation to observe them.

12.5.              As soon as Rostelecom and the agent haveconcluded the agreement an the grounds of which the Agent has a right toperform actions of making out bills to the User, of receiving payment forrendered Telecommunications from the User, and handling Users’ claims andactions, the User agrees correspondingly to receive Telecommunications paymentbills made out by the Agent, to conduct payments for Telecommunications to theAgent, to reconcile mutual settlements with the Agent, and, according to theprocedure established by the Agreement, to address claims against Rostelecom tothe Agent, caused by non-fulfillment or improper fulfillment of the Agreementby Rostelecom.

12.6.              In case if the permanent place of residence ofan individual User, or the location of  alegal entity does not coincide with the territory of operation of  the Agent and/or  the User does not belong to the category of users, served by the 

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Agent, provisions of  the presetAgreement, concerning the Agent are not used on conditions of fulfillment ofthe Agreement by the Parties.

**13.****                     Address andbanking details of OAO Rostelecom**

OAO RostelecomLegal address: 127091, Moscow,Delegatskaya st. 5Acc.:Corr. acc.: 30101810400000000609BIC:         049805609TIN:         7707049388KPP:      143532001OGRN:    1027700198767

 

**15.****                     OAORostelecom Authorized Signatory**
| For Rostelecom:          | * * |
|--------------------------|----------|
|                     | * * |
| D.Ye. Yerokhin           | * * |
| *(full name)*            | * * |
| * *                 | * * |
| * *                 | * * |
| *(signature)*            | * * |
| * *                 | * * |
| Date:_______________200_ | * * |
| * *                 | * * |
| Seal here                | * * |

** **

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** **

Appendix 2to Agreement  No.____ dt.________ 2006

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

** **
| **Ref. No.** | ** ** | **Items**                                                                                                                                | ** ** | **Price** |
|--------------|------------|------------------------------------------------------------------------------------------------------------------------------------------|------------|-----------|
| 1.           |       | COLLECTING SUBSCRIBER PAYMENTS,% of the accrued  income                                                                                  |       | 5.25%     |
| 2.           |       | BILLING PROCESSING OF TELECOMMUNICATIONS, rubles/min                                                                                     |       | 0.063     |
| 3.           |       | CLAIMING AND ACTION PROCEEDINGS,% of the accrued  income                                                                                 |       | 2.1%      |
| 4.           |       | DRAWING UP,PRINTING, STORING, MAKING BILL COPIES, rubles/min                                                                             |       | 0.032     |
| 5.           |       | DRAWING UP, PRINTING, STORING, MAKING INVOICE  COPIES, ACTS OF PERFORMED WORKS, SIGNING RECONCILIATION REPORTS WITH CLIENTS,  rubles/min |       | 0.053     |
| 6.           |       | DOCUMENTATION DELIVERY, rubles/min                                                                                                       |       | 0.021     |
| 7.           |       | INFORMATION AND HELPLINE SERVICES FOR CLIENTS, rubles/min                                                                                |       | 0.042     |
| 8.           |       | CONDLUSION OF AGREEMENTS WITH LEGAL ENTITIES, rubles  per agreement                                                                      |       | Т4) |

Comment:

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

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

3)                            Inlines 2, 5, 4, 6 and 7 hereof the measurement unit is ruble per minute of theoutgoing long-distance or international traffic.

4)                            foreach agreement entered into with a User-legal entity  pursuant to Paragraph 3.3.13 of thisAgreement, a lumpsum fee of Rubles 300 plus 5% of paid bills for Rostelecom’sservices provided over first three calendar months of the agreement effectiveperiod, net of VAT which shall be calculated at a rate applicable at the timewhen appropriate invoice is issued.

 
| Rostelecom:

 

____________________  ___________________

 

______________ ____________  ______________ 200_  Seal here

  |   | Operator: 

 

____________________  ___________________

 

______________ ____________  ______________ 200_   Seal here |
|---------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------|

 

 

19

----

Appendix No. 3to Agreement No. _____dt. _______________

**Report ofthe Operatoron the accrued income paid for the services rendered to the UsersUnder Agreement No._________ dt.**

**Form 1.1**

**Thereport on the volumes and accrued income for the international TelecommunicationServices rendered to individuals (direction- and time-wise) in the ABC zone ofthe Operator**
| **Direction** | ** ** | **Direction code** | ** ** | **In minutes** | ** ** | **Tariff** | ** ** | **Total** | ** ** | **Tariff category** | ** ** |
|---------------|------------|-------------------------|------------|---------------------|------------|------------|------------|-----------|------------|--------------------------|------------|
| **1**         | ** ** | **2**                   | ** ** | **3**               | ** ** | **4**      | ** ** | **5**     | ** ** | **6**                    | ** ** |
| Total         |       | Х                 |       |                |       | Х    |       |      |       |                     |       |
|          |       |                    |       |                |       |       |       |      |       |                     |       |

 

**Form 1.2**

**Thereport on the volumes and accrued income for the internationalTelecommunication Services rendered to self-sustained organizations (direction-and time-wise) in the ABC zone of the Operator**
| **Direction** | ** ** | **Direction code** | ** ** | **In minutes** | ** ** | **Tariff** | ** ** | **Total** | ** ** | **Tariff category** | ** ** |
|---------------|------------|-------------------------|------------|---------------------|------------|------------|------------|-----------|------------|--------------------------|------------|
| **1**         | ** ** | **2**                   | ** ** | **3**               | ** ** | **4**      | ** ** | **5**     | ** ** | **6**                    | ** ** |
| Total         |       | Х                 |       |                |       | Х    |       |      |       |                     |       |
|          |       |                    |       |                |       |       |       |      |       |                     |       |

 

**Form 1.3**

**Thereport on the volumes and accrued income for the internationalTelecommunication Services rendered to budgetary organizations (direction- andtime-wise) in the ABC zone of the Operator**
| **Direction** | ** ** | **Direction code** | ** ** | **In minutes** | ** ** | **Tariff** | ** ** | **Total** | ** ** | **Tariff category** | ** ** |
|---------------|------------|-------------------------|------------|---------------------|------------|------------|------------|-----------|------------|--------------------------|------------|
| **1**         | ** ** | **2**                   | ** ** | **3**               | ** ** | **4**      | ** ** | **5**     | ** ** | **6**                    | ** ** |
| Total         |       | Х                 |       |                |       | Х    |       |      |       |                     |       |
|          |       |                    |       |                |       |       |       |      |       |                     |       |

 

**Form 1.4**

**Thereport on the volumes and accrued income for the long-distance TelecommunicationServices  rendered to individuals(direction- and time-wise) in the ABC zone of the Operator**
| **Direction** | ** ** | **Direction code** | ** ** | **In minutes** | ** ** | **Tariff** | ** ** | **Total** | ** ** | **Tariff category** | ** ** |
|---------------|------------|-------------------------|------------|---------------------|------------|------------|------------|-----------|------------|--------------------------|------------|
| **1**         | ** ** | **2**                   | ** ** | **3**               | ** ** | **4**      | ** ** | **5**     | ** ** | **6**                    | ** ** |
| Total         |       | Х                 |       |                |       | Х    |       |      |       |                     |       |
|          |       |                    |       |                |       |       |       |      |       |                     |       |

 

**Form 1.5**

**Thereport on the volumes and accrued income for the long-distancetelecommunications services rendered to self-sustained organizations(direction- and time-wise) in the ABC zone of the Operator**
| **Direction** | ** ** | **Direction code** | ** ** | **In minutes** | ** ** | **Tariff** | ** ** | **Total** | ** ** | **Tariff category** | ** ** |
|---------------|------------|-------------------------|------------|---------------------|------------|------------|------------|-----------|------------|--------------------------|------------|
| **1**         | ** ** | **2**                   | ** ** | **3**               | ** ** | **4**      | ** ** | **5**     | ** ** | **6**                    | ** ** |
| Total         |       | Х                 |       |                |       | Х    |       |      |       |                     |       |
|          |       |                    |       |                |       |       |       |      |       |                     |       |

 

20

----

**Form 1.6**

**Thereport on the volumes and accrued income for the long-distanceTelecommunication Services rendered to budgetary organizations (direction- andtime-wise) in the ABC zone of the Operator**
| **Direction** | ** ** | **Direction code** | ** ** | **In minutes** | ** ** | **Tariff** | ** ** | **Total** | ** ** | **Tariff category** | ** ** |
|---------------|------------|-------------------------|------------|---------------------|------------|------------|------------|-----------|------------|--------------------------|------------|
| **1**         | ** ** | **2**                   | ** ** | **3**               | ** ** | **4**      | ** ** | **5**     | ** ** | **6**                    | ** ** |
| Total         |       | Х                 |       |                |       | Х    |       |      |       |                     |       |
|          |       |                    |       |                |       |       |       |      |       |                     |       |

 

**Noteto completion of Forms  1.1.-1.6:**

1.                             Rostelecom offers the Operator the blank of theForms 1.1-1.6 to be filled (in the Excel format). Attached to the Formsis the title-page. The form of the title-page for the Forms 1.1.-1.6:

(c) OAO Rostelecom,Main Computer Center
| Name of the company (organization   department)                                               |   |   |     |                                                  |   |   |   |   |
|-----------------------------------------------------------------------------------------------|--------|--------|----------|-------------------------------------------------------|--------|--------|--------|--------|
| Document code                                                                                 |   |   |     |                                                  |   |   |   |   |
| Company code                                                                                  |   |   |     | Code by OCIEA                                         |   |   |   |   |
| Director of the company(organization  department)                                             |   |   |     | Code by OKONKh                                        |   |   |   |   |
| Consolidated account indication(1 digit)                                                      |   | 0      |     | Code by OKATO                                         |   |   |   |   |
| Code by OKPO         (8 digits)                                 |   |   |     | Code by OKOGU                                         |   |   |   |   |
| Code by OKPO of the organization  department         (8 digits) |   |   |     | Code by OKOPF                                         |   |   |   |   |
| Code of the subject of the Russian  Federation (press the *Select*  button,ОК)    |   |   |     | Code by   OKFS                                        |   |   |   |   |
|                                                                                          |   |   | * * | *Select:*                                             |   |   |   |   |
| Code of the Form  by OKUD(7 digits)                                                      |   |   | * * | Code  of the subject of the                           |   |   |
| Type of report  (from the list)                                                          |   | 01     |     | Russian  Federation      ОK |   |   |
| Code of the Form      (2 digits)                                          |   |   |     |                                                  |   |   |
| Code of the subsystem      (3 digits)                                     |   |   |     |                                                  |   |   |
| Financial year      (4 digits)                                            |   |   |     |                                                  |   |   |   |   |
| Accountable month (from the list)                                                             |   |   |     |                                                  |   |   |   |   |
|                                                                                          |   |   |     |                                                  |   |   |   |   |
| Performer:                                                                                    |   |   |     | Title-page filling  check (TITUL)                |   |   |
| Contact telephone:                                                                            |   |   |     |                                                  |   |   |   |   |
| Date of report composition:                                                                   |   |   |     |                                                  |   |   |   |   |
|                                                                                          |   |   |     |                                                  |   |   |   |   |
| Additional information:                                                                       |   |   |     |                                                  |   |   |   |   |
| Postal code:         (6 digits)                                 |   |   |     |                                                  |   |   |   |   |
| Postal address:                                                                               |   |   |     |                                                  |   |   |   |   |
| Code of the operator:         (4 digits)                        |   |   |     |                                                  |   |   |   |   |
| Outgoing ABC zone                                                                             |   |   |     |                                                  |   |   |   |   |

 

Whencompleting the form lines please use the Notes (hints) to the boxes, picking upparameters from the list (boxes C13, C17), as well as the buttons designated “OK”and “TITUL”

2.                             The reports on the volumes and accrued incomefor the services rendered are drawn up for each AВС zone of theOperator in separate forms 1.1 — 1.6. At that, each of the forms includes theconsolidations for the incoming directions of the connection (data aggregationis performed for each incoming direction, tariff and tariff category).

3.                             The Operator presents to Rostelecom theconsolidated data for all ABC zones.

4.                             The transferred files must be named inaccordance with the following name structure:

XXXXZZZZZZ FFF CCCCCCC UU.xls,

21

----

 

where

-                                  XXXX— four-digit sign-digit operator number assigned by Rostelecom

-                                  ZZZZZZ— accounting period in the form YYYYMM

-                                  FFF— conventional number of the form of the Operator’s report. For the reports1.1.-1.6. acquires the value: 316 (Appendix 3 of the Forms 1.1 — 1.6 inone file)

-                                  CCCCCCC— code of the outgoing ABC (up to seven digits);

-                                  UU— report ordinal number. The ordinal number of the document sent by thecommunication Operator to Rostelecom for the first time is always indicated 00.In case of detection of discrepancy between the Operator’s data and the data ofRostelecom on the data contained in the file or its faulty filling the Operatorprepares a new amended version of the file and sends it to Rostelecom inaccordance with the conditions of the agreement. Every new version of the fileis formed by means of increasing the document ordinal number by 1.

5.                             In the column “Direction” of the Forms 1.1.-1.6(below the “Total” line) the names of the directions are indicated (names offoreign countries or long-distance zones) with the division in accordance withthe tariffs of Rostelecom into international and long-distancetelecommunications, and in the column “Direction code” their codes areindicated (long-distance and international codes are indicated withoutadditional prefixes).

6.                             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 Rostelecomdepending on the tariffs applied.

7.                             In the reports on individuals (1.1, 1.4) thetariffs and totals must include the amounts of VAT. In the reports onself-sustained and budgetary organizations (1.2, 1.3, 1.5, 1.6.) the tariffsand totals must not include the amounts of VAT.

**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**                            | ** ** | **In minutes** | ** ** | **Without VAT** | ** ** | **VAT** | ** ** | **Total** | ** ** |
| **1**                                    | ** ** | **2**          | ** ** | **3**           | ** ** | **4** | ** ** | **5** | ** ** |
| International  telecommunications, total |       |           |       |            |       |   |   |   |   |
| Individuals                              |       |           |       |            |       |   |   |   |   |
| Self-sustained  organizations            |       |           |       |            |       |   |   |   |   |
| Budgetary organizations                  |       |           |       |            |       |   |   |   |   |
| Long-distance  telecommunications, total |       |           |       |            |       |   |   |   |   |
| Individuals                              |       |           |       |            |       |   |   |   |   |
| Self-sustained  organizations            |       |           |       |            |       |   |   |   |   |
| Budgetary organizations                  |       |           |       |            |       |   |   |   |   |
| total                                    |       |           |       |            |       |   |   |   |   |

 

**Note to completion of Form 1.7:**

1.                             Rostelecom offers the Operator the blank of Form 1.7to be filled (in the Excel format). Attached to the Forms is the title-page.The form of the title-page for Form 1.7.

(c) OAO Rostelecom, Main Computer Center
| Name of the company (organization   department)                                               |   |   |   |           |   |   |   |   |
|-----------------------------------------------------------------------------------------------|--------|--------|--------|----------------|--------|--------|--------|--------|
| Document code                                                                                 |   |   |   |           |   |   |   |   |
| Company code                                                                                  |   |   |   | Code by OCIEA  |   |   |   |   |
| Director of the company(organization  department)                                             |   |   |   | Code by OKONKh |   |   |   |   |
| Consolidated account indication(1 digit)                                                      |   | 0      |   | Code by OKATO  |   |   |   |   |
| Code by OKPO         (8 digits)                                 |   |   |   | Code by OKOGU  |   |   |   |   |
| Code by OKPO of the organization  department         (8 digits) |   |   |   | Code by OKOPF  |   |   |   |   |

 

22

----

 
| Code of the subject of the Russian  Federation (press the *Select*  button,ОК) |   |   |     | Code by  OKFS                                         |   |   |   |   |
|--------------------------------------------------------------------------------------------|--------|--------|----------|-------------------------------------------------------|--------|--------|--------|--------|
|                                                                                       |   |   | * * | *Select:*                                             |   |   |   |   |
| Code of the Form  by OKUD(7 digits)                                                   |   |   | * * | Code  of the subject of the                           |   |   |
| Type of report  (from the list)                                                       |   | 01     |     | Russian  Federation      ОK |   |   |
| Code of the Form      (2 digits)                                       |   |   |     |                                                  |   |   |
| Code of the subsystem      (3 digits)                                  |   |   |     |                                                  |   |   |
| Financial year      (4 digits)                                         |   |   |     |                                                  |   |   |   |   |
| Accountable month (from the list)                                                          |   |   |     |                                                  |   |   |   |   |
|                                                                                       |   |   |     |                                                  |   |   |   |   |
| Performer:                                                                                 |   |   |     | Title-page filling  check (TITUL)                |   |   |
| Contact telephone:                                                                         |   |   |     |                                                  |   |   |   |   |
| Date of report composition:                                                                |   |   |     |                                                  |   |   |   |   |
|                                                                                       |   |   |     |                                                  |   |   |   |   |
| Additional information:                                                                    |   |   |     |                                                  |   |   |   |   |
| Postal code:         (6 digits)                              |   |   |     |                                                  |   |   |   |   |
| Postal address:                                                                            |   |   |     |                                                  |   |   |   |   |
| Code of the operator:         (4 digits)                     |   |   |     |                                                  |   |   |   |   |
| Outgoing ABC zone                                                                          |   |   |     |                                                  |   |   |   |   |

 

When completing the form lines please use the Notes(hints) to the boxes, picking up parameters from the list (boxes C13, C17), aswell as the buttons designated “OK” and “TITUL”

2.                             In Form 1.7. the Operator presents theconsolidated data on the volume and accrued income for the services renderedduring the accounting period in all ABC zones of the Operator.

3.                             The transferred files must be named inaccordance with the following name structure:

XXXXZZZZZZ FFF UU.xls,

where

-                                  XXXX-—four-digit sign-digit operator number assigned by Rostelecom

-                                  ZZZZZZ— accounting period in the form YYYYMM

-                                  FFF— conventional number of the form of the Operator’s report. For the reports of Form 1.7.acquires the value: 317 (Appendix 3 of the Form 1.7. in one file)

-                                  UU — report ordinal number. The ordinal numberof the document sent by the communication Operator to Rostelecom for the firsttime is always indicated 00. In case of detection of discrepancy between theOperator’s data and the data of Rostelecom on the data contained in the file orits faulty filling the Operator prepares a new amended version of the file andsends it to Rostelecom in accordance with the conditions of the Agreement.Every new version of the file is formed by means of increasing the documentordinal number by 1.

 

23

----

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

**2.1. Service rendering, service payments, service arrearsvariation in _____________, rubles, kopecks**
| ** **     | ** ** | **Service  arrears by the beginning of** | ** ** | ** **                                         | ** ** | **Service  payments for the** |
|----------------|------------|------------------------------------------|------------|----------------------------------------------------|------------|-------------------------------|
| ** **     | ** ** | **the  accounting month**                | ** ** | **Services  rendered during the accounting month** | ** ** | **accounting  month**         |
| ** **     | ** ** | ** **                               | ** ** | **For  the services**                              | ** ** | ** **                    | ** ** | **Long-distance  telecommunications** | ** ** | **International  telecommunications** | ** ** | **For  the services** | ** ** | ** ** |
| ** **     | ** ** | ** **                               | ** ** | **liable**to income                                | ** ** | **For the**                   | ** ** | **Services  liable to** | ** ** | **Services** | ** ** | **Services  liable to** | ** ** | **Services** | ** ** | **liable  to income** | ** ** | **For the** |
| **Period  of** | ** ** | **tax at the rate**                      | ** ** | **services liable**                                | ** ** | **income  tax at the**        | ** ** | **liable to** | ** ** | **income  tax at the** | ** ** | **liable to** | ** ** | **tax  at the rate** | ** ** | **services liable** |
| **service**    | ** ** | **of  18%**                         | ** ** | **to income tax**                                  | ** ** | **rate  of  18%**        | ** ** | **income tax** | ** ** | **rate  of  18%** | ** ** | **income tax** | ** ** | **of  18%** | ** ** | **to income tax** |
| **month**      | ** ** | **year**                                 | ** ** | **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%** |
| **1**          | ** ** | **2**                                    | ** ** | **3**                                              | ** ** | **4**                         | ** ** | **5** | ** ** | **6** | ** ** | **7** | ** ** | **8** | ** ** | **9** | ** ** | **10** | ** ** | **11** | ** ** | **12** | ** ** | **13** | ** ** | **14** |
|           |       |                                     |       |                                               |       |                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

 
| **Prepayment  accounted for service** | ** ** | ** **                      | ** ** | **Debt  write-off connected** | ** ** | **Service  arrears by the end of the** |
|---------------------------------------|------------|---------------------------------|------------|-------------------------------|------------|----------------------------------------|
| **payments  in the accounting month** | ** ** | **Service  arrears adjustment** | ** ** | **with  inventory**           | ** ** | **accounting  month**                  |
| ** **                            | ** ** | ** **                      | ** ** | ** **                    | ** ** | ** **                             | ** ** | **For  the services** | ** ** | ** ** | ** ** | **For  the services** | ** ** | ** ** |
| **For the services**                  | ** ** | ** **                      | ** ** | **For the services**          | ** ** | **For the**                            | ** ** | **liable  to income** | ** ** | ** ** | ** ** | **liable  to income** | ** ** | ** ** |
| **liable to income tax**              | ** ** | **For the services**            | ** ** | **liable to income tax**      | ** ** | **services liable**                    | ** ** | **tax at  the rate** | ** ** | **For the services** | ** ** | **tax at  the rate** | ** ** | ** ** |
| **at the rate of 18%**                | ** ** | **liable to income**            | ** ** | **at the rate of 18%**        | ** ** | **to income tax**                      | ** ** | **of 18%** | ** ** | **liable to income** | ** ** | **of 18%** | ** ** | **For the services** |
| **Total  sum**                        | ** ** | **Including  VAT**              | ** ** | **tax at the rate of   0%**   | ** ** | **Total  sum**                         | ** ** | **Including  VAT** | ** ** | **at the rate of   0%** | ** ** | **Total  sum** | ** ** | **Including  VAT** | ** ** | **tax at the rate of 0%** | ** ** | **Total  sum** | ** ** | **Including  VAT** | ** ** | **liable to income tax  at the rate of 0%** |
| **15**                                | ** ** | **16**                          | ** ** | **17**                        | ** ** | **18**                                 | ** ** | **19** | ** ** | **20** | ** ** | **21** | ** ** | **22** | ** ** | **23** | ** ** | **24** | ** ** | **25** | ** ** | **26** |
|                                  |       |                            |       |                          |       |                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

 

**2.2 Service prepayment flow in  ________ month, rubles, kopecks**
| ** **     | ** ** | ** **                   | ** ** | **Prepayment arrears by the**         | ** ** | **Prepayment received in**   | ** ** | **Prepayment accounted for service** |
|----------------|------------|------------------------------|------------|---------------------------------------|------------|------------------------------|------------|--------------------------------------|
| ** **     | ** ** | ** **                   | ** ** | **beginning of the accounting month** | ** ** | **the accounting month**     | ** ** | **payments in the accounting month** |
| ** **     | ** ** | ** **                   | ** ** | **For the services**                  | ** ** | **For the services**         | ** ** | **For the services**                 | ** ** | **For the services** | ** ** | **Services liable** | ** ** | **Services liable** |
| ** **     | ** ** | ** **                   | ** ** | **liable to income**                  | ** ** | **liable to income**         | ** ** | **liable to income**                 | ** ** | **liable to income** | ** ** | **to income tax** | ** ** | **to income tax** |
| **Prepayment** | ** ** | **tax at the rate of ** | ** ** | **tax at the rate of **          | ** ** | **tax at the rate of ** | ** ** | **tax at the rate of **         | ** ** | **at the rate of** | ** ** | **at the rate of** |
| **period**     | ** ** | ** 18%**                | ** ** | **0%**                                | ** ** | **18%**                      | ** ** | **0%**                               | ** ** | **18%** | ** ** | **0%** |
| **Month**      | ** ** | **Year**                     | ** ** | **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** |
|           |       |                         |       |                                  |       |                         |       |                                 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

** **

----

 
| **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** |
| 15                                                                          |       | 16                                                                         |       | 17                                                                   |   | 18 |   | 19 |   | 20 |   | 21 |   | 22 |   | 23 |   | 24 |   | 25 |   | 26 |
|                                                                        |       |                                                                       |       |                                                                 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

 

**Note to completion of Forms  2.1.-2.2:**

1.                             Rostelecom offers the Operator the blank of theForms 2.1-2.2 to be filled (in the Excel format). Attached to the Formsis the title-page. The form of the title-page for the Forms 2.1.-2.2:

(c) OAO Rostelecom, Main Computer Center
| Name of the company (organization   department)                                               |   |   |     |                                                  |   |   |   |   |
|-----------------------------------------------------------------------------------------------|--------|--------|----------|-------------------------------------------------------|--------|--------|--------|--------|
| Document code                                                                                 |   |   |     |                                                  |   |   |   |   |
| Company code                                                                                  |   |   |     | Code by OCIEA                                         |   |   |   |   |
| Director of the company(organization  department)                                             |   |   |     | Code by OKONKh                                        |   |   |   |   |
| Consolidated account indication(1 digit)                                                      |   | 0      |     | Code by OKATO                                         |   |   |   |   |
| Code by OKPO         (8 digits)                                 |   |   |     | Code by OKOGU                                         |   |   |   |   |
| Code by OKPO of the organization  department         (8 digits) |   |   |     | Code by OKOPF                                         |   |   |   |   |
| Code of the subject of the Russian  Federation (press the *Select*  button,ОК)    |   |   |     | Code by   OKFS                                        |   |   |   |   |
|                                                                                          |   |   | * * | *Select:*                                             |   |   |   |   |
| Code of the Form  by OKUD(7 digits)                                                      |   |   | * * | Code  of the subject of the                           |   |   |
| Type of report  (from the list)                                                          |   | 01     |     | Russian  Federation      ОK |   |   |
| Code of the Form      (2 digits)                                          |   |   |     |                                                  |   |   |
| Code of the subsystem      (3 digits)                                     |   |   |     |                                                  |   |   |
| Financial year      (4 digits)                                            |   |   |     |                                                  |   |   |   |   |
| Accountable month (from the list)                                                             |   |   |     |                                                  |   |   |   |   |
|                                                                                          |   |   |     |                                                  |   |   |   |   |

 

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| Performer:                                                             |   |   |   | Title-page filling  check (TITUL) |   |   |
|------------------------------------------------------------------------|--------|--------|--------|----------------------------------------|--------|--------|
| Contact telephone:                                                     |   |   |   |                                   |   |   |   |   |
| Date of report composition:                                            |   |   |   |                                   |   |   |   |   |
|                                                                   |   |   |   |                                   |   |   |   |   |
| Additional information:                                                |   |   |   |                                   |   |   |   |   |
| Postal code:         (6 digits)          |   |   |   |                                   |   |   |   |   |
| Postal address:                                                        |   |   |   |                                   |   |   |   |   |
| Code of the operator:         (4 digits) |   |   |   |                                   |   |   |   |   |
| Outgoing ABC zone                                                      |   |   |   |                                   |   |   |   |   |

 

When completing the form lines please use the Notes(hints) to the boxes, picking up parameters from the list (boxes C13, C17), aswell as the buttons designated “OK” and “TITUL”

2.                             Forms 2.1 - 2.2 include consolidated data onthe accrued and received income, the state of indebtedness and correction forall subsidiaries and ABC zones of the Operator.

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

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

5.                             The transferred files must be named in accordancewith the following name structure:

XXXXZZZZZZ FFF UU.xls,

where

-                                  XXXX— four-digit sign-digit operator number assigned by Rostelecom

-                                  ZZZZZZ— accounting period in the form YYYYMM

-                                  FFF— conventional number of the form of the Operator’s report. Can acquire thevalues: 321 (Appendix 3, Form 2.1), 322 (Appendix 3, Form 2.2)

-                                  UU— report ordinal number. The ordinal number of the document sent by thecommunication Operator to Rostelecom for the first time is always indicated **00.**In case of detection of discrepancy between the Operator’sdata and the data of Rostelecom on the data contained in the file or its faultyfilling the Operator prepares a new amended version of the file and sends it toRostelecom in accordance with the conditions of the Agreement. Every newversion of the file is formed by means of increasing the document ordinalnumber by 1.
| Rostelecom: 

 

____________________  ___________________

 

______________ ____________  ______________ 200_   Seal here

  |   | Operator: 

 

____________________   ___________________ 

 

______________ ____________  ______________ 200_   Seal here |
|-----------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------|

 

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**Appendix No. 4**to Agreement No. _____dt.__________________

**Peculiarities of 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 invoicesin the form approved by the Governmental Regulation of the Russian FederationNo.914 of 02.12.2000, only for the services of Rostelecom rendered to legalentities and individual entrepreneurs without the establishment of a legalentity, as well as for the prepayment services of Rostelecom rendered to thementioned categories of Users.

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

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

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

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

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

In the Report for theformation of the sales log the Operator registers the invoices for the servicesof  Rostelecom, rendered to the Usersduring the accounting period, as well as the invoices for the prepaymentreceived from the Users during the 

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accounting period on accountof the rendering of the services of Rostelecom. Besides, the Operator registersin the Report for the formation of the sales log the consolidated invoice forthe cost of the services of Rostelecom, rendered to the population during theaccounting period  and the sum of theprepayment received from the Users during the accounting period on account ofthe rendering of the services of Rostelecom (see above). By the registration ofsuch invoices in column 2 the client name “Population” is indicated, andcolumns 3, 3a, 3b of the Report are not filled. As regards the cost of theservices of Rostelecom and the sum of the prepayment on account of therendering of the services of Rostelecom, that were included into theconsolidated invoices registered in the Report for the formation of the saleslog, the Operator draws up a Register according to Form 2 (at that, thesums included into the Register are assigned the numeration of thecorresponding invoices).

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, 5a, 5b, 6 of theReport 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 salesand purchase logs in the accounting month (according to Forms 2 and 4). TheRegisters are presented in the electronic form (in the format DBF DBASE IV).

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

The Reports for the formation of the sales andpurchase logs are presented no later than the 18th day of the month following the accountingmonth. The Registers of the Services of Rostelecom and the prepayments includedinto the consolidated invoices are presented no later than the 20th day of the third month following theaccounting month.

2.   The order of the application to the renderingof the services of the 0% VAT rate and the presentation of the documentationproving the validity of the application of the 0% VAT rate

In accordance with paragraph 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 of Taxation and Charges  of theRussian Federation No. RD-6-23/382 of 01.04.2003 (with amendments). If after the conclusionof the present Agreement the Letter of MTC of the Russian Federation No. RD-6-23/382 of01.04.2003 is cancelled, in order to determine the list of the countries inrelation to the diplomatic representatives and employees of which the 0% VATrate should be applied, other duly approved and valid documents establishingthe indicated list should be used.The possibility of the applicationof the 0% VAT rate to the foreign diplomatic representative office isdetermined in accordance with the list valid at the day of the rendering of theservices of Rostelecom.

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 

28

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the substitute, sealed by thestamp of the representative office in question), confirming that the servicesof Rostelecom are intended for the official use by the representative officesor 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;

·                  TheRegister is presented in paper form, signed by the Director and ChiefAccountant of the Operator, as well as in the electronic form (format DBF DBASEIV).

·                  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.
| Rostelecom: 

 

____________________  ___________________

 

______________  ____________  ______________ 200_   Seal here |   | Operator 

 

____________________  ___________________ 

 

______________ ____________  ______________ 200_   Seal here |
|----------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------------------------------------------------------|

 

29

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**Form 1**

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

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

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

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

 

* - the columns are not filled.

** - the indication 01 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) |

 

30

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**The description of the fields for the DBF file**
| **Field name** | ** ** | **Name**       | ** ** | **Type, size** | ** ** | **Description**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|----------------|------------|----------------|------------|----------------|------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 1.             |       | Form_Numb      |       | N (2)          |       | Form number. Acquires the value of 41                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| 2.             |       | Рeriod_d |       | С (7)    |       | Accounting period (MM.YYYY)                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 3.             |       | Oper_code      |       | C(4)           |       | The code of the Operator is unique and is assigned  by Rostelecom                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| 4.             |       | 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 AСР (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. |
| 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.             |       | Cust_name      |       | С (180)  |       | Client name                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 8.             |       | Cust_inn       |       | N (12)         |       | TIN of the client                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| 9.             |       | Cust_kpp       |       | N (9)          |       | KPP of the client                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| 10.            |       | Pr_brutto      |       | N (20,4)       |       | Sales total, including VAT                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| 11.            |       | Pr_net_18      |       | N (20,4)       |       | Sales total, excluding VAT (rubles, kopecks) liable  to taxation at the rate of 18% (5) of the sales                                                                                                                                                                                                                                                                                                                                                                                           |
| 12.            |       | Nds_18         |       | N (20,4)       |       | VAT amount (rubles, kopecks) liable to taxation at  the rate of 18% (5) of the sales                                                                                                                                                                                                                                                                                                                                                                                                           |
| 13.            |       | Pr_net_10      |       | N (20,4)       |       | Sales total, excluding VAT (rubles, kopecks) liable  to taxation at the rate of 10% (5) of the sales                                                                                                                                                                                                                                                                                                                                                                                           |
| 14.            |       | Nds_10         |       | N (20,4)       |       | VAT amount (rubles, kopecks) liable to taxation at  the rate of 10% (5) of the sales                                                                                                                                                                                                                                                                                                                                                                                                           |
| 15.            |       | Pr_net_0       |       | N (20,4)       |       | Including, the sales liable to taxation at the rate  of 0%                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| 16.            |       | Pr_net_20      |       | N (20,4)       |       | Sales total, excluding VAT (rubles, kopecks) liable  to taxation at the rate of 20% * (8) of the sales                                                                                                                                                                                                                                                                                                                                                                                         |
| 17.            |       | Nds_20         |       | N (20,4)       |       | VAT amount (rubles, kopecks) liable to taxation at  the rate of 20% * (8) of the sales                                                                                                                                                                                                                                                                                                                                                                                                         |
| 18.            |       | No_nds         |       | N (20,4)       |       | Sales exempt from taxation (rubles, kopecks)                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| 19.            |       | Pay_priz       |       | N (2)          |       | Invoice indication (prepayment invoice-01/  service payment invoice-02)                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 20.            |       | Nds_priz       |       | N (1)          |       | Indication of services liable to taxation at the  rate of 0% VAT (1)                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 21.            |       | Cust_adr       |       | C(200)         |       | Legal address of the client (central agency)                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| 22.            |       | Cust_Pay_d     |       | D              |       | Date of liquidation of seller’s invoice                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| 23.            |       | 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

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**Form 2**

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

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

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

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

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

| **Field name** | ** ** | **Name**       | ** ** | **Type, size** | ** ** | **Description**                                                                                                                                                                               |   |
|----------------|------------|----------------|------------|----------------|------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| 1.             |       | Form_Numb      |       | N (2)          |       | Form number. Acquires the value of 42                                                                                                                                                    |   |
| 2.             |       | Рeriod_d |       | С (7)    |       | Accounting period (MM.YYYY)                                                                                                                                                                   |   |
| 3.             |       | Oper_code      |       | C (4)          |       | The code of the Operator is unique and is assigned  by Rostelecom                                                                                                                             |   |
| 4.             |       | Subscrb_ID     |       | C(15)          |       | The unique identifier of the recipient of the bill.                                                                                                                                           |   |
| 5.             |       | User_fio       |       | С (80)   |       | Name of User                                                                                                                                                                                  |   |
| 6.             |       | Cust_adr       |       | 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 (20,4)       |       | Cost of services (including VAT, rubles, kopecks)                                                                                                                                             |   |
| 10.            |       | Nds            |       | N (20,4)       |       | 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

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**Form 3**

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

 

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

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

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

 

* - the columns are notfilled.

** - the date ofprepayment receipt.

*** - the last date ofthe service month.

**** - User’s details.

33

----

**The description of the fields for the DBF file**
| **Field name** | ** ** | **Name**                 | ** ** | **Type, size** | ** ** | **Description**                                                                                                |
|----------------|------------|--------------------------|------------|----------------|------------|----------------------------------------------------------------------------------------------------------------|
| 1.             |       | Form_Numb                |       | N (2)          |       | Form number. Acquires the value of 43                                                                     |
| 2.             |       | Рeriod_d           |       | С (7)    |       | Accounting period (MM.YYYY)                                                                                    |
| 3.             |       | Oper_code                |       | C (4)          |       | The code of the Operator is unique and is assigned  by Rostelecom                                              |
| 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.             |       | Cust_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 (20,4)       |       | Purchase total, including VAT (rubles, kopecks)                                                                |
| 14.            |       | Pr_net_18                |       | N (20,4)       |       | Purchase total, excluding VAT (rubles, kopecks)  liable to taxation at the rate of 18% (8)                     |
| 15.            |       | Nds_18                   |       | N (20,4)       |       | VAT amount (rubles, kopecks) liable to taxation at  the rate of 18% (8)                                        |
| 16.            |       | Pr_net_10                |       | N (20,4)       |       | Purchase total, excluding VAT (rubles, kopecks)  liable to taxation at the rate of 10% (5) of the sales   |
| 17.            |       | Nds_10                   |       | N (20,4)       |       | VAT amount (rubles, kopecks) liable to taxation at  the rate of 10% (5) of the sales                      |
| 18.            |       | Pr_net_0                 |       | N (20,4)       |       | Including, purchases liable to taxation at the rate  of 0 per cent                                             |
| 19.            |       | Pr_net_20                |       | N (20,4)       |       | Purchase total, excluding VAT (rubles, kopecks)  liable to taxation at the rate of 20% * (8) of the sales |
| 20.            |       | Nds_20                   |       | N (20,4)       |       | VAT amount (rubles, kopecks) liable to taxation at  the rate of 20% * (8) of the sales                    |
| 21.            |       | No_nds                   |       | N (20,4)       |       | Purchases exempt from taxation (rubles, kopecks)                                                               |
| 22.            |       | Nds_priz                 |       | N (1)          |       | Indication of services liable to taxation at the  rate of 0% VAT -1, at other rates -2                         |

 

 

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_Numb      |       | N (2)          |       | Form number. Acquires the value of 44                        |
| 2.             |       | Рeriod_d |       | С (7)    |       | Accounting period (MM.YYYY)                                       |
| 3.             |       | Oper_code      |       | C (4)          |       | The code of the Operator is unique and is assigned  by Rostelecom |
| 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 (20,4)       |       | Cost of services (including VAT, rubles, kopecks)                 |
| 8.             |       | NDC            |       | N (20,4)       |       | Amount of VAT in service cost (rubles, kopecks)                   |
| 9.             |       | Cust_Pay_n     |       | C(25)          |       | Details of the payment order Number                               |
| 10.            |       | Cust_Pay_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** |
|       |       | *Total*      |       | * *                           |       | X            |       | 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 forthe DBF file**
| **Field name** | ** ** | **Name**       | ** ** | **Type, size** | ** ** | **Description**                                                   |
|---------------------|------------|----------------|------------|---------------------|------------|-------------------------------------------------------------------|
| 1.                  |       | Form_Numb      |       | N (2)               |       | Form number. Acquires the value of 44                        |
| 2.                  |       | Рeriod_d |       | С (7)         |       | Accounting period (MM.YYYY)                                       |
| 3.                  |       | Oper_code      |       | C(4)                |       | The code of the Operator is unique and is assigned  by Rostelecom |
| 4.                  |       | Prs_n          |       | C(100)              |       | Name of representative offices                                    |
| 5.                  |       | Embassy_n      |       | N (20,4)            |       | Cost of services                                                  |
| 6.                  |       | Sel_f_num      |       | C(21)               |       | Details of the invoice Number                                     |
| 7.                  |       | Sel_f_date     |       | D                   |       | Details of the invoice Date                                       |
| 8.                  |       | Lettr_num      |       | C(21)               |       | Details of the letter of confirmation Number                      |
| 9.                  |       | Lettr_date     |       | D                   |       | Details of the letter of confirmation Date                        |
| 10.                 |       | Contract_n     |       | C(25)               |       | Details of the agreement with the users Number                    |
| 11.                 |       | Contract_d     |       | D                   |       | Details of the agreement with the users Date                      |

**Note to drawing up of Forms:**

The transferred files must benamed in accordance with the following name structure:

XXXXZZZZZZ FFF UU.DBF,

where

-                                  XXXX-four-digit sign-digit operator number assigned by Rostelecom

-                                  ZZZZZZ— accounting period in the form YYYYMM

-                                  FF— conventional number of the form of the Operator’s report. Can acquire thevalues: 41,42,43,44,45

-                                  UU— report ordinal number. The ordinal number of the document sent by thecommunication Operator to Rostelecom for the first time is always indicated 00.In case of detection of discrepancy between the Operator’s data and the data ofRostelecom on the data contained in the file or its faulty filling the Operatorprepares a new amended version of the file and sends it to Rostelecom inaccordance with the terms determined by the conditions of the Agreement. Everynew version of the file is formed by means of increasing the document ordinalnumber by 1.

 

36

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## **Appendix No. 5**to Agreement No. _____dt. _________________ 2006

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

**for _____ month ___________**

ThisAct is drawn up between Rostelecom, Open Joint-Stock Company for Long-Distanceand International Telecommunications, hereinafter, “Rostelecom”, represented by___________________ authorized to act by Power of attorney No. ___________ dt. __________on the one part, and

_______________________________________________, hereinafter referred to as “Operator” represented by _______________________________________, acting on the ground of __________________________________,hereinafter altogether referred to as the “Parties”, confirming the followingservices rendered by Operator to Rostelecom:
| ** **        | ** ** | ** **                         | ** ** | **Basis for the calculation of the service cost** | ** ** |
|-------------------|------------|------------------------------------|------------|--------------------------------------------------------------------------------------|------------|
| **Ref. No.** | ** ** | **Service Description**       | ** ** | **Title**                                                                            | ** ** | **Value** | ** ** |
| **1**             | ** ** | **2**                              | ** ** | **3**                                                                                | ** ** | **4** | ** ** |
| 1                 |       | Services  according  to Appendix 2 |       |                                                                                 |       |   |   |
| 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.**

** **
| Rostelecom:          |   | Operator:            |
|----------------------|--------|----------------------|
|                 |   |                 |
|                 |   |                 |
|                 |   |                 |
|                 |   |                 |
| ______________ 200__ |   | ______________ 200__ |
| Seal here            |   | Seal here            |

 

37

----

Appendix No. 6to Agreement No.         dt.                            2006

**List of Reporting Forms**

1.                             Operator provides the information for formingthe OAO Rostelecom reports based on the next forms of state statisticsreporting:

1. F 88 Outgoing payable exchange data - presentedmonthly

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

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

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

**The orderof data presentation to the Rostelecom Main Computer Center**

Information regardingstatistical reporting is transmitted to the Rostelecom Computer Center as auniversal 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 providingforms to Rostelecom Computer Center:

 
| **form No.** | ** ** | **Terms of data presentation to  Computer Center by the Operator** | ** ** |
|-------------------|------------|------------------------------------------------------------------------------------------------------------|------------|
| 12                |       | 7                                                                                                          |       |
| 4                 |       | 7                                                                                                          |       |
| 88                |       | 5                                                                                                          |       |
| 65                |       | 27                                                                                                         |       |

 

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

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

 

Comment: enterprisecode     -  51500х (given by the Computer Center)

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

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

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

Contact Tel: 973-99-68

2.                             “Theanalysis of the state of the accounts receivable”

38

----

 
| Rostelecom:          |   | Operator:            |
|----------------------|--------|----------------------|
|                 |   |                 |
|                 |   |                 |
|                 |   |                 |
|                 |   |                 |
| ______________ 200__ |   | ______________ 200__ |
| Seal here            |   | Seal here            |

 

39

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Appendix No. 7to Agreement No. ______dated “_____” ____________ 2006

**PARTIES MUTUAL SETTLEMENT PROCEDURE**

1.                             The monetaryobligations of the Operator to Rostelecom (para. 4.1.1 of the Agreement).

1.1.                    Within the termbefore the 25th day ofthe Billing period the Operator must transfer to Rostelecom one hundred percent (100%) of the Accrued income for the month preceding the Billing periodfor the Telecommunication Services rendered during all periods preceding theBilling period, in accordance with the Operator’s Report.

1.2.                    Irrespective ofany provision of para. 1.1 of this Appendix 7 contradicting the understated,before the 25th day of the Billing period the Operator must transfer toRostelecom, irrespective of the amount of payment received in the monthpreceding the Billing period, no less than the Minimal payment in the amount of50 % of the Accrued income for the Services rendered during the month precedingthe Billing period (para. 4.1.1 of the Agreement).

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

2.                             The monetaryobligations of Rostelecom to the Operator (para. 4.1.2. of the Agreement).

2.1.                    Rostelecom isobliged to pay to the Operator the consideration for the services rendered bythe Operator to Rostelecom in accordance with para. 2.2 and theremuneration for the fulfillment by the Operator of the commission specified inpara. 2.1. of Section 2 of this Agreement, within the terms and inthe amount stated below. The total sum of the monetary obligations ofRostelecom for the services rendered to Rostelecom by the Operator inaccordance with para. 2.2 and the remuneration for the commissionperformed by the Operator, specified in para. 2.1. of Section 2 ofthe Agreement, in every corresponding period is calculated on the basis of theAcceptance Acts signed by the Parties for the corresponding periods.

2.2.                    Within the termbefore the 25th day ofthe Billing period Rostelecom is obliged to transfer to the Operator thepayment in the amount Y, which equals the sum of the payments not transferredby Rostelecom by the above indicated date of payment for the services under theAgreement rendered Rostelecom by the Operator during all the periods precedingthe corresponding Billing period, the cost of which has been estimated inaccordance with Appendix 2 to the Agreement. At that, the maximum amount ofpayment Y, due to transfer in every Billing period equals M, the valuecalculated for every Billing period by the following formula:

M = Areceived — Amin. where

М — is the maximal valueof payment Y due to payment to the Operator by Rostelecom  in the corresponding Billing period.

A received   — is the Revenue earned in the month precedingthe Billing period, in accordance with the Operator’s Report, for the TelecommunicationServices rendered by Rostelecom to the Users during all periods preceding theBilling period.

A min. — the amount of the Minimal payment, inaccordance with para. 1.2. hereof.

The calculated payment Y isincluded into the cost of the services rendered by the Operator to Rostelecomunder this Agreement for all periods of its validity, in the part in whichthese services were not paid for by the moment of the calculation of thepayment. The Parties agree that in the first place the payments account for theservices rendered during the earlier periods.

2.3.                    Rostelecomtransfers to the Operator the payments, in accordance with para. 2.2.hereof, until the amount of all payments transferred by Rostelecom inaccordance with this para. 2 equals the total cost of the servicesrendered by the Operator to Rostelecom under this Agreement.

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

3.                             In order tocancel (partially cancel) the obligations indicated in para. 1 and 2hereof, as well as the obligations of Rostelecom to the Operator arising fromthe Agreement of connection of telecommunications networks No. ____ in theredaction dated _________________ (hereinafter — “Agreement of connection”),the Parties agree

40

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                                      upon monthlyoffsetting of claims by means of signing Offset Acts on the dates when suchobligations must be fulfilled in accordance with this Agreement and theAgreement of connection.
| Rostelecom:          |   | Operator:            |
|----------------------|--------|----------------------|
|                 |   |                 |
|                 |   |                 |
|                 |   |                 |
|                 |   |                 |
| ______________ 200__ |   | ______________ 200__ |
| Seal here            |   | Seal here            |

 

41

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Appendix No. 8to Agreement No.____dt. ___________________

### **Procedurefor Checking Operator for the Correct Performance of the Agreement Terms**

1.                           TheAppendix determines the list of measures, which should be taken by the Parties(Rostelecom and Operator) for the control of completeness and fidelity of theOperator’s Reports on the volume and accrual proceeds for the providedtelecommunications.

2.                           TheAppendix determines the methods of checking Operator’s Reports on the volumeand accrual proceeds for the provided telecommunications.

3.                           Therealization of the control may be initiated during the period of validity ofthe current Agreement.

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

·                                discrepanciesof the total cost and volume data parameters of the Rostelecom and Operator’sreports, exceeding 3% relatively to the indices of the Rostelecom,

·                                complaintsfrom the Users side.

5.                           Thefollowing actions can be performed in the control:

·                                reconciliationof the Operator’s Reports and Rostelecom data;

·                                detailedreconciliation the Parties data;

·                                comprehensivetechnical study;

·                                thechecking of the fidelity of VAT rates adaptation;

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

·                                clarificationof the reasons of origin (increasing/decreasing) notes payable by the Users andso on.

6.                           Reviseof the Operator’s Reports and Rostelecom data.

6.1.                  The basis forreconciliation of the Operator’s Reports and Rostelecom data is the discrepancyin cost and volume parameters IS Opeator’s Reports and Rostelecom data.

6.2.                  Rostelecom formsand directs to the Operator comparative analysis of the Operator’s Reports(tables 1.1-1.6 Appendix 3 to the Agreement) and Rostelecom data formtable 1 (Excel format) of this Appendix, marking out directions (no more than5), on which the discrepancies are the largest.

6.3.                  Operator during5 working days realizes counter-analysis of the Rostelecom report in order tousing the terms of  telecommunications:

·                                minimal  non-tariff limit of the calls,

·                                typeof the calls number round-off,

·                                tariffs.

6.4.                  If Operatorrevealed the mistake on the stage, stated in para. 6.3 of this Appendix,and its correction removed the discrepancies, then the Parties co-ordinate theterm of the mistake removal, the correction of the original documents (Operator’sReports, User bills and so on) and state the date of re-calculation.

6.5.                  If the mistakewas not found or its correction didn’t remove the discrepancies, then theParties fix such discrepancies in revise act.

7.                           Detailedreconciliation

7.1.                  The ground forthe detailed reconciliation are discrepancies fixed in the revise act on thestage of revise the Operator’s Reports and Rostelecom data.

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

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

42

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·                                ancillaryparameters (switchboards, trunks, numbering capacity),

·                                directionsof the detailed reconciliation (codes AВС/DEF),

·                                sizeof the detailed reconciliation,

·                                dataexchange type.

·                                Theformat sample for accordance of measured service data for a detailed revise,indicated in Table 2 of the Appendix, can be changed depending on technicalabilities of the Parties.

7.3.                  Detailed reconciliationis conducted under the agreement of the Parties using the resources ofRostelecom and/or Operator. The results of the reconciliation, performed byRostelecom, send to the address of Operator not later than after 7 working daysfrom matching of the operation factors, indicated in para. 7.2 of theAppendix.

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

If Operator revealed themistake on the stage, stated in para. 7.3 of the Appendix, and it’scorrection removed the discrepancies, then the Parties co-ordinate the term ofthe mistake removal, the correction of the primary documents (Operator’sReports, User bills and so on) and state the date of re-calculation.

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

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

·                                comprehensivetechnical study should be performed.

8.                           Comprehensivetechnical study.

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

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

·                                verificationof capacity for work of communication channels;

·                                verificationof the recording completeness  of thetariff files;

·                                verificationof recording conditions of the tariff files;

·                                registrationof the probing calls;

·                                verificationof the routing Regulations;

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

·                                usingindirect methods of research.

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

43

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Table 1. Dedicatedreconciliation form
| ** ** | ** ** | ** **                                  | ** ** | ** **         | ** ** | ** **           | ** ** | ** **    | ** ** | ** **          | ** ** | **Rostelecom data** | ** ** | **Operator data** | ** ** | **Discrepancies** | ** ** |
|------------|------------|---------------------------------------------|------------|--------------------|------------|----------------------|------------|---------------|------------|---------------------|------------|--------------------------|------------|------------------------|------------|-------------------|------------|
| **Period** | ** ** | **Zone  AВС of  Operator** | ** ** | **User  category** | ** ** | **Tariff  category** | ** ** | **Direction** | ** ** | **Direction  code** | ** ** | **min**                  | ** ** | **tariff**             | ** ** | **total**         | ** ** | **min** | ** ** | **tariff** | ** ** | **total** | ** ** | **%  (min)** | ** ** | **%  (rubles)** | ** ** |
|       |       |                                        |       |               |       |                 |       |          |       |                |       |                     |       |                   |       |              |       |   |   |   |   |   |   |   |   |   |   |
|       |       |                                        |       |               |       |                 |       |          |       |                |       |                     |       |                   |       |              |       |   |   |   |   |   |   |   |   |   |   |

 

Table 2. Format of call service dataData should be presented in electronic file using format dbf or xls
| **Tel_A*** | ** ** | **Tel_В*** | ** ** | **Mn_I*** | ** ** | **Mn_O*** | ** ** | **Date*** | ** ** | **Time*** | ** ** | **D_sec*** | ** ** |
|------------|------------|------------------|------------|-----------|------------|-----------|------------|-----------|------------|-----------|------------|------------|------------|
|       |       |             |       |      |       |      |       |      |       |      |       |       |       |

----

* fill-in spaces aremarked

Field Tel_A*:Number of the subscriber A phoneField Tel_B*: Number of the subscriber B phoneField Mn_I*: Mnemonics of incoming group of channelsField Mn_O*: Mnemonics of outgoing group of channelsField Date*: Date of the call beginning (DDММYY)Field Time*: Time of the call beginning (HHММSS)Field D_sec*: Call duration (in seconds)
| Rostelecom:          |   | Operator:            |
|----------------------|--------|----------------------|
|                 |   |                 |
|                 |   |                 |
|                 |   |                 |
|                 |   |                 |
| ______________ 200__ |   | ______________ 200__ |
| Seal here            |   | Seal here            |

 

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Appendix No. 9to Agreement No. ____dt. ___________________

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

**1. Termsand Definitions**

1.1.                    Receivablesdue from Users — receivables from legal entities and individuals related topayments for long-distance and international telecommunications rendered to thelatter by Rostelecom.

1.2.                    OverdueReceivables — Receivables due from Users not settled during the term specifiedin the agreement (invoice). The Overdue Receivables fall into Receivables Realfor Collection, Bad Receivables.

1.3.                    ReceivablesReal for Collection — Overdue Receivables in relation to which there existgrounds for considering it to be voluntary paid within reasonable time, orenforced by action.

1.4.                    BadReceivables — Overdue Receivables, collection of which is impossible.

1.5.                    Qualified BadReceivables — Overdue Receivables collection of which is impossible due to thefollowing reasons:

·                                thelimitation period for claims related to collection of indebtedness inaccordance with current law has elapsed;

·                                liabilityto pay the indebtedness has been terminated due to liquidation of a legalentity (article 419 CC RF) or death of an individual (article 418 CC RF);

·                                thedebtor, if a legal entity, has been declared bankrupt or bankruptcy proceedingsin relation to them have been finished;

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

1.7.                    Payables dueUsers — indebtedness of Rostelecom towards individuals in the amount of fundsreceived on account of oncoming long-distance and internationaltelecommunications. Payables due Users are reflected in the books of Rostelecomand the Operator.

1.8.                    UncalledPayables due Users — Payables due Users, reclamation of which is impossible byusers due to the following reasons:

·                                thelimitation period in relation to indebtedness has elapsed;

·                                thecreditor has withdrawn due to liquidation (legal entity) or death (individual).

**2.General**

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

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

**3.Reconcilement of Indebtedness**

3.1.                    Reconcilementof Receivables due from Users and Payables due Users as per data of Rostelecomand the Operator is conducted on the basis of Operator’s Report information(form 2 of Appendix 3 to the Agreement). Approval of Operator’s Report byRostelecom simultaneously implies approval of the Operator’s data on amount ofReceivables due from Users and Payables due Users.

**4.Adjustment of Indebtedness**

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

45

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

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

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

·                                4.3The correction of the indebtedness can be performed on a monthly basis, from January 01to September 30 of each year.

4.4.                    For adjustmentof indebtedness the Operator draws up and submits to Rostelecom the followingdocuments:

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

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

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

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

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

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

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

4.6.                    On the basisof List of adjustments of Receivables due from Users and Payables due Usersapproved by Rostelecom, the Parties introduce adjustments into accountingrecords during the month in which Rostelecom approved the List. During the samemonth adjustments of indebtedness are included into forms 2.1 and 2.2 of theOperator’s Report (Appendix No.3 to the Agreement).

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

**5.Inventory of Indebtedness**

5.1.                    Annually, asof September 30 of each year, the Operator carries out inventory ofReceivables due 1from Users and Payables due Users. The inventory is taken inaccordance with inventory normative documents in force for the moment of itstaking. For the moment of signing of the Contract, Guidelines on inventory ofproperty and financial liabilities, approved by Order of RF MF No.49 dated13.06.1995, serve as such document.

5.2.                    As per resultsof inventory the Operator draws up:

·                                InventoryDeed as per Form 3 of the Regulations;

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

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

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

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

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

46

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5.3.                    Rostelecomexamines the documents submitted by the Operator and, in case comments areabsent, approves them within 45 days from the moment of their presentation.

Approval of the saiddocuments by Rostelecom implies:

·                                 approvalby Rostelecom of inventory results;

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

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

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

·                                approvedcopy of Inventory Deed;

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

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

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

**6. Orderof Collection of Overdue Receivables**

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

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

6.3.                    In case ofemergence of Overdue Receivables the Operator must take the following measuresaimed at collecting of Overdue Receivables by the Operator from Users before takingit to court:

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

6.3.2.           Not later than 20 daysafter measures indicated in para. 6.3.1. have been taken, the Operatorsuspends access to Rostelecom services and restricts access to certain types ofservices rendered by Rostelecom in accordance with public Offering (Appendix No.1).

6.3.3.           Not later than 20 daysafter the measures indicated in para. 6.3.2. have been taken by theOperator, proceeding in accordance with the current regulatory documents, theOperator forwards to Users with Overdue Receivables, written claim regardingpresence and amount of Overdue Receivables indicating term during which suchOverdue Receivables should be settled.

6.4.                    In case after the measures indicated inpara. 6.3. the Overdue Receivables were not settled, the Operator, on thecondition of the receipt from Rostelecom of a copy of the payment order for thepayment of the state duty with the bank’s mark about the fulfillment of thepayment order, in accordance with para. 6.6. hereof, no later than within130 days from the dispatch to the User with Overdue Receivables, of a writtenclaim indicated in para. 6.3.3. hereof, directs to the court of generaljurisdiction (for individual Users) or the arbitration tribunal (forUsers-legal entities or 

47

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individual entrepreneursacting without the formation of a legal entity) a writ for the collection ofthe Overdue Receivables from the User in question.

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

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

6.7.                    After the coming into effect of the courtdecision on the collection of the Overdue Receivables, the Operator is obliged,in the framework of executive proceedings, to undertake the actions requiredfor the receipt of the former from the corresponding User.

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

7.1.                    Only QualifiedBad Receivables and Uncalled Payables due Users are subject to writing-off.

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

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

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

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

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

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

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

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

7.5.                    During 90 daysfrom the date of approval Rostelecom forwards to the Operator the Statement ofRostlecom Board Decision on writing-off of Receivables due from Users andPayables due Users in the amount corresponding to the amount of indebtedness indicatedin written groundings approved by Rostelecom. The Statement of Rostelecom BoardDecision on writing-off of Receivables due from Users and Payables due Usersencloses Register 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 thedocuments submitted by the Operator are present, Rostelecom notifies theOperator in writing not later than 45 days from the date of presentation ofdocuments. During 30 days from the moment of receipt of such notification theOperator must remove the revealed comments and submit to Rostelecom documents,which have been commented on by Rostelecom, anew.

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

The written-off Receivablesdue from Users are reflected off-balance during five years from the moment ofwriting-off. In case money are received in return of such indebtedness theOperator submits to Rostelecom a Report on monetary funds received in return ofwritten-off Receivables as per Form 8. The Report is submitted along withOperator’s Report for the period during which the monetary funds are received.

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

48

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| Rostelecom:          |   | Operator:            |
|----------------------|--------|----------------------|
|                 |   |                 |
|                 |   |                 |
|                 |   |                 |
|                 |   |                 |
| ______________ 200__ |   | ______________ 200__ |
| Seal here            |   | 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             |       |                  |       |                                                                     |       |                                                                                                                                                      |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

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

 

50

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

 

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

 

51

----

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)** |

 

52

----

 

**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)** |

 

53

----

 

#### **Form 3**

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

 

 
|                               |   |                                                  |   |             |   | Code     |
|-------------------------------|--------|-------------------------------------------------------|--------|------------------|--------|----------|
|                          |   |                                                  |   |             |   |     |
|                               |   | Form on OKUD                                          |   |             |
| signature                     |   |                                                  |   |             |
|                               |   | on OKPO                                               |   |             |
| organization  department      |   |                                                  |   |             |
|                          |   |                                                  |   | Type of activity |   |     |
|                          |   |                                                  |   | 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 theinventory-taking the committee discovered the following:

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

 

54

----

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   |

 

 

 

 

55

----

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

56

----

 
|            | **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: |       |       |       |
| Number and date  of the executive document:                                                                                                           |       |       |       |

 

57

----

*** ***
| 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)** |

 

 

58

----

**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)** |

** **

 

 

59

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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)** |

* *

 

 

60

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**Form 9**

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

 

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

 

 

 

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Appendix No. 10to Agreement No._____ dt.

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

1.1.                    In case oforal or written claim (complaint) by User in connection with the rendering/non-renderingof the Telecommunication Services, the Operator:

1.1.1.           Operator verifies thefact of ascertainment of long-distance and international communication becauseof providing telecommunications based on Operators equipment data.

1.1.2.           Operator verifies thefidelity of presenting the bill and amounts to be paid on thetelecommunications bill and makes necessary corrections (including billcancellation), if there is a mistake in the bill.

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

1.1.4.           In connection with theclaims (complaints) accepted by the Operator in accordance with para. 1.1.3.,  the Parties interact as follows:

1.1.5.           Operator sends toRostelecom an inquiry using e-mail or fax (e-mail:_______________, fax No. ______).The inquiry contains:

### ·                               Subscribernumber of the User, presented the claim (complaint);

### ·                               dateand Moscow time of connection;

### ·                               callednumber;

### ·                               durationof providing telecommunications,

### ·                               amountto be paid.

1.1.6.           Rostelecom within 5working days from the moment of receiving the inquiry from Operator provide theOperator with the result of handling of the claim (complaint) via e-mail(e-mail_____________). At the same time Rostelecom send by fax and mail toOperator the instructions on future work with such User claim (complaint).

1.1.7.           In case of confirmationvalidity of User claims (complaints), Rostelecom informs Operator about thiswithin 5 working days from the moment of receiving inquiry. In such caseOperator cancel the bill for telecommunications.

1.1.8.           In case of confirmingvalidity of User claims (complaints), Operator cancels the respective bills.

1.1.9.           Upon necessity, theresults of the handling of claims (complaints) are sent by Rostelecom to theOperator.
| Rostelecom: |   | Operator: |
|-------------|--------|-----------|
|        |   |      |
|        |   |      |
|        |   |      |
|        |   |      |
|        |   |      |
|        |   |      |
|        |   |      |
|        |   |      |   |   |   |   |
|        |   |      |
|        | 200_   |      |   | 200_ |
| Seal here   |   | Seal here |
|        |   |      |

 

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AppendixNo. 11to Agreement No.____ dt. _____________2006

**Procedure for Conclusion ofAgreements with Users for Rendering Telecommunications**

1. GENERAL REQUIREMENTS TO THE FULFILLMENT OF THECOMMISSION

Bythe conclusion of the agreements with the Users for the rendering oftelecommunications on behalf of and at the expense of Rostelecom theOperator  is not entitled to deviate fromthe conditions of the agreements on the rendering of telecommunications,approved by the Parties in accordance with the provisions of paragraphs 3.1.4.and 3.3.14. of the Agreement.

2. CONCLUDING AGREEMENTS WITH USERS

2.1.                    On appeal of a User (or their representativeduly empowered) to the Operator with the aim of concluding an agreement for therendering of long-distance and international Telecommunication Services, theOperator must immediately conclude an agreement with such User in the format,approved by the Parties.

2.2.                    The agreement with the User is signed in threecopies and sealed with the stamps of its parties. One copy is handed to thecorresponding User, another copy is sent to Rostelecom within the period of tendays from the conclusion of such agreement but no later than the 1st day ofthe month following the month when the mentioned agreement with the User wassigned.

3. ACCOUNTING OFTHE RESULTS OF THE FULFILLMENT OF COMMISSION

TheOperator within the framework of presenting the Operator’s Report on theAgreement provides information about the agreements with the Users — legalentities concluded during the Accounting period.
| Rostelecom:                   |   | Operator:                   |
|-------------------------------|--------|-----------------------------|
|                          |   |                        |
|                          |   |                        |
|                          |   |                        |
|                          |   |                        |
|                          |   |                        |
|                          |   |                        |
|                          |   |                        |
|                          |   |                        |   |   |   |   |
|                          |   |                        |
|                          | 200_   |                        |   | 200_ |
| Seal here                     |   | Seal here                   |
|                          |   |                        |
|                          |   |                        |
| Rostelecom:                   |   | Operator:                   |
|                          |   |                        |
| General Director              |   | General Director            |
|                          |   |                        |
| OAO Rostelecom                |   | OAO Sibirtelecom:           |
|                          |   |                        |
| /signed/  D.Ye. Yerokhin |   | /signed/  A.I. Nikulin |
|                          |   |                        |
| Dt. February 22, 2006    |   | Dt. February 22, 2006  |
| Seal here                     |   | Seal here                   |

 

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