**Exhibit 4.25**

**AGREEMENT**
| No. 751-05-23 |   |                    |
|--------------------|--------|-------------------------|
| Place: Moscow      |   | Date: December 28, 2005 |

 

**Rostelecom, Open Joint-Stock Companyfor Long-Distance and International Telecommunications**,hereinafter “Rostelecom”, represented by OAO Rostelecom General Director **Dmitry Yevgenievich Yerokhin** authorized toact by Charter on the one part, and

**Sibirtelecom, Open Joint-StockCompany**, hereinafter “Operator”, represented by GeneralDirector **Anatoly Ivanovich Nikulin**,authorized to act by Charter, on the other part, hereinafter collectivelyreferred to as “Parties”,

# taking into account that

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

b)The Parties have entered into Agreement on ammendments of NetworkInterconnection Contract 1-01, dated August 01, 2003

The Parties agreed asfollows:

**1.****             ****TERMS AND DEFINITIONS**

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

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

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

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

1.4.                            **“Accrued income”** means payments to the Operator by the Usersfor the Services rendered in the corresponding month. Accrued income does notinclude income from the Telecommunication Services, rendered to the Users withthe help of pay telephones, and Operator’s call offices.

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

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

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

1.8.                            **Billing period** means the calendar month beginning immediatelyfollowing the Accounting period.

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

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

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

1.12.                      **“Telecommunication Services”** means both “Long-Distance Telecommunications”and “International Telecommunications”, rendered by Rostelecom to Users on thebasis of the Public Offer, given in Appendix 1.

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

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

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

**3.****             ****RIGHTS AND OBLIGATIONS OF THEPARTIES**

3.1.                            Rostelecom undertakes the followingobligations:

### 3.1.1.           In accordance with the statute-establishedprocedure, to determine the Tariffs for the Telecommunication Services, and toinform the Operator about them. In case of change of the fixed Tariffs, toinform the Operator about the like changes in written form, no later thanwithin 30 (thirty) days before the date of introduction of the new Tariffs.

### 3.1.2.           To pay the Operator for the servicesspecified in Section 2 hereof (including the services of recovery ofpenalties from the Users), rendered to Rostelecom by the Operator in accordancewith the conditions of the Agreement.

### 3.1.3.           To issue to the Operator a power of attorneywith the right to delegate to enable the Operator to discharge obligationsprovided hereby (according to the previously approved list of persons —directors of the Operator’s branches).

3.2.                            Rostelecom has a right:

### 3.2.1.           To demand from the Operator the transfer ofthe payments amounts due to Rostelecom for the services rendered on the basisof the indications of the Operator’s communication gear, calculating the volumeof the services rendered, taking into consideration the provisions of Section 4hereof.

### 3.2.2.           To control the accuracy of the fulfillmentof the Agreement by the Operator on the grounds of the Check-up Procedure inaccordance with Appendix 8.

3.3.                            The Operator undertakes the followingobligations:

### 3.3.1.           By the conclusion of agreements forrendering of Telecommunication Services, to inform the Users about thefirm-name of Rostelecom as a telecommunications operator rendering long-distanceand international Telecommunication Services. To bring to the notice of theUsers the information about any changes of the Tariffs for theTelecommunication Services, as well as the procedure of receiving and paying for the Telecommunication Services.

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

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

### 3.3.4.           In the Billing period to present (composeand provide) the bills on behalf of Rostelecom, for the Services rendered tothe Users. The bills must be presented to the Users before the 15th day of theBilling period, indicating the total amount of payment and the dates ofrendering of each type of telecommunications, their volume and the cost of eachservice type, as well as the reminder that the User must pay for the Serviceswithin 15 days from the moment of issue of the bill. The bills are issued tothe Users on the basis of the indications of the Operator’s communication gear.The bills for the Services rendered to the Users must be based on the Tariffsset by Rostelecom, and taking into consideration the Tariff change byRostelecom in accordance with the current law within the context of one-timearrangements.

### 3.3.5.           To receive on their account amounts ofpayment from the Users for the Services.

### 3.3.6.           To keep book on the payment by the Users forthe Telecommunication Services rendered by Rostelecom and on the indebtednessof the Users for the Telecommunication Services, to draw up documents for thecorrection and write-off of debts, specified in Appendix 9 hereto, to performinventory of the indebtedness of the Users for the Telecommunication Servicesin the order established by Appendix 9 hereto.

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

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

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

### 3.3.10.     To present (draw up and send to the correspondingUsers) the invoices for the Telecommunication Services rendered to theUsers-legal entities and individual entrepreneurs acting without the formationof a legal entity.

### 3.3.11.     To provide the storing of the documentation,namely: bills presented to the Users for the Telecommunication Services (orinformation in the database on all document details of the presented bills),billing data on the Telecommunication Services, the documents confirming thepayment by the Users for the Services in accordance with the current law andthe Operator’s internal regulations on document storage. To provide uponrequest of Rostelecom or third parties certified copies of the documents in thecases established by the current law, within the term of three (3) daysfrom the receipt of the corresponding request.

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

### 3.3.13.     Pursuant to a relevant agency agreement betweenthe Parties to enter into agreements on behalf and at the expense of Rostelecomand associated Operators on conditions similar to those of this Agreement.

3.4.                            The Operator has the following rights:

### 3.4.1.           To receive from Rostelecom the payment forthe fulfillment of the obligations under this Agreement in the amount and orderestablished in Appendix 4 hereto.

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

### 3.4.3.           To receive from Rostelecom the informationand documentation required for the fulfillment of the obligations hereunder.

### 3.4.4.           To suspend in accordance with the establishedprocedure the access to the Services for the Users failing to pay opportunelyfor the services in question.

3.5.                            The Parties undertake the followingobligations:

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

### 3.5.2.           To maintain the confidential character ofthe conditions and provisions of the Agreement, as well as any physical,technical, economic, financial and other information concerning each of theParties and the subject of the Agreement (“Confidential information”), and notto divulge the like information to third persons without the consent of theother Party hereunder, excluding the cases when such divulgence is required inaccordance with the law of the Russian Federation. Regardless of the aforesaid,each of the Parties hereto has the right to divulge the Confidentialinformation to their employees provided the recipient of the like informationis instructed to maintain the confidential character of the former. As concernsany divulgence of the Confidential information, the Article is validwithin (three) years from the expiry of the Agreement on any grounds.

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

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

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

**4.****             ****PARTIES’ SETTLEMENT**

4.1.                            The mutual settlements between the Parties areperformed monthly on the basis of this Agreement, the Operator’s Report inaccordance with the form established in Appendix 3 hereto (“Operator’s Report”),the Acceptance Act for services rendered in accordance with the formestablished in Appendix 5 (hereinafter “Acceptance Act”), the 

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Act of offsetting of claims (“Offset Act”) and the invoice for payment (“Invoice”).The amounts of payments hereunder payable by the Parties are estimated based onthe following:

### 4.1.1.           The Operator is obliged to transfer toRostelecom 100% (one hundred per cent) of the Revenue earned for thetelecommunications. The sums indicated are calculated on the basis of theOperator’s Report.

### 4.1.2.           Rostelecom is obliged to transfer to theOperator the consideration for the services rendered to Rostelecom by theOperator in accordance with paragraph 2.2. and the consideration for theperformance by the Operator of the actions indicated in paragraph 2.1. of Section 2hereof. The amounts of the payment, the order of the settlement of the Parties’for the services rendered to Rostelecom by the Operator are indicated inAppendices 2 and 7 hereto. The sums indicated are calculated on the basis ofthe Acceptance Act.

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

### 4.1.4.           Regardless of the provisions of paragraph4.1.3., on account of the fulfillment of the obligations indicated in paragraph4.1.1., the Operator is obliged to perform monthly not later than the 25th dayof the Billing period the transfer of the minimal payment to Rostelecom in theamount of no less than 34 % of the Accrued income on the basis of the billpresented by Rostelecom, in accordance with paragraph 4.3. hereof.

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

4.4.                            To eliminate objections against the documentssubmitted by the Operator, the Parties shall, within 10 business days after thedate when Rostelecom gives written notice of such objections to the Operator,hold negotiations and shall reconcile / analyze their respective data. Based onthe results of such reconciliation, the Parties shall execute a Report 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 theTelecommunication Services rendered by Rostelecom  is the Receivables of Rostelecom. The orderof collection of such accounts receivable is established by Article 5 ofthe Agreement.

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

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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 of Rostelecomon the ground of the power of attorney issued by Rostelecom in accordance withparagraph 3.1.3. hereof. Irrespective of any inner regulations of the claimingproceedings adopted by the Operator and contradicting the following: in case ofnonpayment by the User against the invoice for the Telecommunication Servicesrendered, the Operator must advance a claim against the corresponding Usertaking into consideration the provisions of Appendix 9 hereto.

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.                            When non-recurrent actions, directed ontemporary decrease/increase of the Telecommunication Services Tariffs for theUsers because of limited period of time, Rostelecom shall send the Operator awritten notification no later than 30 calendar days in advance if such actionsare conducted. At that, the Operator coordinates the conducting of such actionswithin the term of 15 calendar days provided the corresponding technicalresources are available, with the exception of the actions of federal scope.

**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, 

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till the moment of transfer by the Operator of the monies to be paid.The like forfeit in the form of the penalty is calculated on the basis of thedisparity between the amount of payments calculated on the basis of thereliable data and the amount of payments calculated on the basis of theunreliable data. The penalty, as well as the deficient payments to Rostelecommust be paid within the period of ten (10) banking days from the moment ofthe receipt of the corresponding payment demand.

7.4.                            In 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, untilthe day of the actual presentation of such data, of the redeemable sum. Thisforfeit must be paid within the period of ten (10) banking days from themoment of the receipt of the corresponding payment demand.

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

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

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

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

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

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 Partyaffected by the force majeure influence cannot refer to the influence of theforce majeure circumstances at a later time as to the cause exempting them fromliability.

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

**9.****             ****SETTLEMENT OF DISPUTES**

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

**10.****      ****NOTIFICATIONS**

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

If the Operator is the addressee:

Russian Federation,Address: 630099, Novosibirsk, M. Gor’kogo, 53Fax: (383-2) 19-11-06Tel: (383-2) 23-54-45

If Rostelecom is the addressee:

Russian Federation,Address: NovosibirskFax: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 THEAGREEMENT AND ITS VALIDITY TERM**

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

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

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

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

11.3.                      The Agreement is valid for the period of oneyear from the moment of its coming into effect. If neither Party announcestermination of this Agreement thirty (30) calendar days before its statedexpiration, this Agreement shall be automatically extended for each subsequentyear. There shall not be any limit to the number of periods for which thisAgreement may be extended.

**12.****      ****MISCELLANEOUS**

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

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

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

12.4.                      Appendix List:

Appendix No 1 Form ofPublic Offer.

Appendix No. 2 Costof services and amount of agency fee of the Operator.

Appendix No 3 Operator’sReport on the Services rendered to the Users (for each branch of the Operator).

Appendix No. 4Peculiarities of the interaction of Rostelecom and the Operator for the provisionof the observance of the VAT law.

Appendix No. 5Acceptance act for services rendered.

Appendix No. 6 Listof reporting forms.

Appendix No. 7Settlement procedure.

Appendix No. 8Check-up procedure.

Appendix No. 9 Regulations for handling ofreceivables and payables.

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Appendix No. 10 Procedure for Parties handling ofclaims.Related to Providing/Failure to Provide Telecommunications

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

**13.****      ****DETAILS AND SIGNATURES OF THEPARTIES**
| **Full or statementd  name of the company** | ** ** | **OAO Rostelecom**                                                                | ** ** | **OAO Sibirtelecom:**                                                       |
|---------------------------------------------|------------|-----------------------------------------------------------------------------------|------------|-----------------------------------------------------------------------------|
| Location                                    |       | Delegatskaya st. 5, 127091, Moscow, Russian  Federation  Delegatskaya st., 5      |       | 630099, Novosibirsk, M. Gor’kogo, 53                                   |
| Postal address                              |       | 2nd street of  Soyuza Molodezi, 33, 630082 Novosibirsk                       |       | 630099, Novosibirsk, M. Gor’kogo, 53                                   |
| Telephone (by the postal address)           |       | (383-2) tel. 22-36-56, fax 28-24-53                                               |       | (383-2) tel. 19-11-06, fax 23-54-45                                         |
| Account number:                             |       | Acc. 40702810044090100360,  Korr. acc. 30101810500000000641, BIC 045004641        |       | Acc. 40702810144070102945,  Korr. acc. 30101810500000000641,  BIC 045004641 |
| Full name of the banking establishment      |       | Siberian bank of RF Savings Bank, the City of  Novosibirsk, Central OSB 0139/0279 |       | Siberian bank of RF Savings Bank, the City of  Novosibirsk, Central OSB 139 |
| Identification number TIN/KPP               |       | 7707049388 / 540202001                                                            |       | 5407127828 / 997760001                                                      |
| Industry code by OCIEA                      |       | 64.20                                                                             |       | 64.20                                                                       |
| Company code by OKPO                        |       | 17514186                                                                          |       | 01158832                                                                    |

 
| **Rostelecom:**         |   | **Operator:**          |
|-------------------------|--------|------------------------|
|                    |   |                   |
|                    |   |                   |
| General Director        |   | General Director       |
|                    |   |                   |
| OAO Rostelecom          |   | OAO Sibirtelecom:      |
|                    |   |                   |
| /signed/ D.Ye. Yerokhin |   | /signed/ A.I. Nikulin  |
|                    |   |                   |
| December 28, 2005  |   | December 28, 2005 |
| Seal here               |   | Seal here              |

** **

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**AppendixNo. 1to Agreement No.751-05-23dt. December 28, 2005Form of Public Offer**

**PUBLIC OFFER**

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

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

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

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

1.2.                     **“Local Operator”** means a telecommunication operator meeting allthe following criteria:

а) the operator has the license forlocal telecommunication in the Russian Federation;

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

c) the User is a Subscriber of the Operator;

d) operator provides the User access to theTelecommunication Services.

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

1.3.                     **“User”**means a legal entity or a individual who is aSubscriber of the Local operator and made an acceptance in the order describedin clause 3 as result of which this Agreement deemed signed between this personor entity and the Operator.

1.4.                     **“Billing period”** means a calendar month during which theTelecommunication Services was rendered to the User.

1.5.                     **“Parties”** shall mean the Operator and the User. TheOperator and the User may also be individually referred to as the “Party”.

1.6.                     **“Tariff”** shall mean the price at which settlementsshall take place between the Parties with respect to Telecommunications.

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

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

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

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

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

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

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b) performing by a individual or a legal entity, aSubscriber of the Local Operator, effective subsequent actions with the purposeof getting the Telecommunication Services from the Operator by using  Delay operation system, and namely:

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

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

### 3.1.2.       Gettingtelephone connection as a results of actions, indicated in subclause a) orsubclause b) of para. 3.1.1.

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

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

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

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

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

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

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

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

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

4.6.                     The Parties agree that, as the Local Operatorhas the right of billing the User for the Telecommunication Services renderedand the right to perform the claiming activity against the User, the Useragrees consequently to accept the bills of the Local Operator for theTelecommunication Services, to make payments to the Local Operator for theTelecommunication Services rendered to the User and if the necessity occurs tosend to the address of the Local Operator the claims to the Operator caused bythe failure of the Operator to fulfill or failure to fulfill in due manner  its obligations under the Agreement, as ifall the abovementioned activities of the Local Operator were performed directlyby the Operator.

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

5.1.           The Operator undertakes the following obligations:

### 5.1.1.           To render the User the TelecommunicationServices in compliance with the law of the Russian Federation, nationalstandards, technical norms and guidelines, license and the Agreement;

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

### 5.1.3.           To provide timely billing for theTelecommunication Services rendered.

### 5.1.4.           Notify the User via mass media of anychanges in the service terms and conditions, methods of payment for theTelecommunication Services, at least 7 days before any such changes takeeffect. The notification of the User about the change of the Tariffs for theTelecommunication Services is sent by the Local Operator in accordance with thelaw of the Russian Federation in force and the internal notification procedure,

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### approved by the Local Operator no later than 10 days before the day ofintroducing new Tariffs for the Telecommunication Services.

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

5.2.           The User undertakes to:

### 5.2.1.           Pay for the Telecommunication Servicesprovided to it within the time frames envisaged by, and subject to the termsand conditions of, this Agreement.

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

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

6.1.           The Telecommunication Operator has the rightto:

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

### 6.1.2.           Initiate temporary suspension of User’saccess to the long-distance and international telecommunication services incircumstances referred to in Paragraph 4.3. of this Contract

6.2.           The User shall have the right to:

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

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

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

7.2.           Tariffs for international telecommunications are established and changedin  accordance with the current law ofRussian Federation.

7.3.           International Telecommunications Tariffs shall be established by theOperator and may be revised at any time.

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

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

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

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

8.1.           The Operator and the User hold the responsibility in accordance with thelaw of the Russian Federation in force, the Regulations of the provision of theTelecommunication Services and the Agreement.

8.2.           The Operator holds the responsibility for the quality of the servicesrendered.

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

8.4.           For the breach of the payment terms the Local Operator has the rightcharge the User the forfeit in the form of penalty interest in the amount of0.5% of the cost of the Telecommunication Services rendered in the previousBilling Period for each day of the payment delay. The User shall pay suchpenalty to the Local operator within 5 days after the claim for such penalty ismade by the Local operator.

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

9.1.           In case of any disputes arising in connection to the Agreement theyshould be settled by claiming procedure, in accordance to clause 9. The LocalOperator performs claiming activities on the User according to para. 4.6by the Operator’s order.

9.2.           The complaints of the User to the Operator in connection to theexecution of the Agreement by the latter are sent by the User to the LocalOperator in the order and in terms prescribed by the law of the RussianFederation in force. If a complaint lodged by the User is rejected in full orin part, or if no response is given to such a complaint within the time framesprescribed by the Russian law for the review of such a complaint, the User mayinitiate a court action at the Local Operator’s location.

9.3.           In case of failure to fulfill the obligation or to fulfill theobligations in due manner by the User on payment for the TelecommunicationServices the Local Operator has the right to send the User a correspondentclaim and/or bring a case before a local court of the User.

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

10.1.     The Parties are released from responsibility for non-fulfillment orimproper fulfillment of  theirobligations on the Agreement, if they prove, that proper fulfillment wasimpossible due to force majeure, which means extreme, unforeseen and inevitablecircumstances in given conditions.

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

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

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

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

**12.****      ****PERIOD OF VALIDITY OF THEAGREEMENT**

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

**13.****      ****MISCELLANEOUS**

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

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

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

GeneralDirector

OAO Rostelecom

/signed/D.Ye. YerokhinDecember 28, 2005Seal here

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**AppendixNo. 2to Agreement No.751-05-23dt. December 28, 2005**

## **Cost of services and amount of agency fee ofthe Operator**

| **Ref. No.** | ** ** | **Items**                                                                                                                                                                                                  | ** ** | **Price** |
|--------------|------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------|-----------|
| 1.      |       | COLLECTING SUBSCRIBER  PAYMENTS, % of the accrued income                                                                                                                                                   |       | 6.25%     |
| 2.      |       | THE PROVISION OF  SERVICES FOR THE CALL OF THE SUBSCRIBER PROCESSING WHEN PROVIDING THE ACCESS  TO LD/INTERN. TELECOMMUNICATION SERVICES THROUGH THE DELAY AND IMMEDIATE  SYSTEMS OF SERVICING, rubles/min |       | 11.43     |
| 3.      |       | BILLING PROCESSING OF  TELECOMMUNICATIONS, rubles/min                                                                                                                                                      |       | 0.075     |
| 4.      |       | CLAIMING AND ACTION  PROCEEDINGS, % of the accrued income                                                                                                                                                  |       | 2.5%      |
| 5.      |       | DRAWING UP,PRINTING,  STORING, MAKING BILL COPIES, rubles/min                                                                                                                                              |       | 0.04      |
| 6.      |       | DRAWING UP, PRINTING,  STORING, MAKING INVOICE COPIES, ACTS OF PERFORMED WORKS, SIGNING  RECONCILIATION REPORTS WITH CLIENTS, rubles/min                                                                   |       | 0.063     |
| 7.      |       | PREPARATION OF THE  REPORTING FORMS, rubles/set                                                                                                                                                            |       | 1,325,857 |
| 8.      |       | DOCUMENTATION DELIVERY,  rubles/min                                                                                                                                                                        |       | 0.025     |
| 9.      |       | INFORMATION AND HELPLINE SERVICES FOR CLIENTS, rubles/min                                                                                                                                                  |       | 0.05      |

 

Comment:

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

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

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

4)                            Forthe service indicated in clause 2 of this Appendix the measurement unit is rubleper minute of connection through the immediate and delay servicing systems. Inlines 3, 5, 6, 8 and 9 hereof the measurement unit is ruble per minute of theoutgoing long-distance or international traffic.
| **Rostelecom:**         |   | **Operator:**               |
|-------------------------|--------|-----------------------------|
|                    |   |                        |
| General Director        |   | General Director            |
|                    |   |                        |
| OAO Rostelecom          |   | OAO Sibirtelecom:           |
|                    |   |                        |
| /signed/ D.Ye. Yerokhin |   | /signed/ A.I.  Nikulin |
|                    |   |                        |
| December 28, 2005       |   | December 28, 2005           |
| Seal here               |   | Seal here                   |

 

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**AppendixNo. 2to Agreement No.751-05-23dt. December 28, 2005**

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

**Form 1.1**

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

 

**Form 1.2**

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

 

**Form 1.3**

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

 

**Form 1.4**

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

 

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** **

**Form 1.5**

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

 

**Form 1.6**

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

 

**Form 1.7**

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

 

Notes to the Forms:

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

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

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

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

The following code system is applied:
| **32**                | ** ** | **16**              | ** ** | **8** | ** ** | **4**  | ** ** | **2** | ** ** | **1** |
|-----------------------|------------|---------------------|------------|-------|------------|--------|------------|-------|------------|-------|
| Method of  connection |       | Type of  connection |       | Day   |       | Tariff |

 

**Method of connection:**

00 — Automatic method(automatic)

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

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

11 — With the help of anoperator (delay)

**Type of connection:**

0 — Long-Distancetelecommunication (highway)

1 — Internationaltelecommunication (foreign countries)

**Day:**

0 — Working days

1 — Week-ends andholidays

**Tariff**

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

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

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

 

** **

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

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

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

 

17

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

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

 

**Notes:**

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

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

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

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

 
| **Rostelecom:**             | ** ** | **Operator:**               |
|-----------------------------|------------|-----------------------------|
| ** **                  | ** ** | ** **                  |
| **General Director**        | ** ** | **General  Director**       |
| **OAO Rostelecom**          | ** ** | **OAO  Sibirtelecom:**      |
| ** **                  | ** ** | ** **                  |
| ** **                  | ** ** | ** **                  |
| **/signed/ D.Ye. Yerokhin** | ** ** | **/signed/  A.I. Nikulin**  |
| ** **                  | ** ** | ** **                  |
| **December 28, 2005**  | ** ** | **December 28,  2005** |
| **Seal here**               | ** ** | **Seal  here**              |
| ** **                  | ** ** | ** **                  |
| ** **                  | ** ** | ** **                  |

 

18

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** **

**AppendixNo. 4to Agreement No.751-05-23dt. December 28, 2005**

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

1.                   Drawing upof invoices and submittal of documentation on VAT

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

The lines of the invoices are filled as follows:

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

 

Column 1 of the invoice mustcontain the phrase “Long-distance telecommunications”, “Internationaltelecommunications” or “Long-distance and international telecommunications” thenumber and date of the agreement concluded between Rostelecom and theUsers-legal entities, (if the like agreement was concluded by drawing up asingle document) or the phrase Public offer of the OAO Rostelecom dt. _________(if the like agreement was concluded in any other way). The invoices for theservices of Rostelecom rendered to the population, as well as for theprepayment for the services of Rostelecom received from the population are notdrawn. For the registration in the account-book the Operator draws up (in apaper form) consolidated invoices: а) for the total cost of the Servicesof Rostelecom, rendered to the population during the accounting period; b) forthe aggregate prepayments received from the individual user within the periodunder review on account of the rendering of the services by Rostelecom. In line6 of such invoices the client name “Population” is indicated, and lines 6а and 6 b are not filled. For the registration in the purchase book theOperator draws up a similar invoice for the sum of the prepayment received forthe services of Rostelecom from the population, on account of which theservices of Rostelecom were rendered in the accounting period.

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

The Operator draws up reports in respect of theservices of Rostelecom, the reports for the formation of sales and purchaselogs by Rostelecom. The reports for the formation of sales and purchase logsare drawn up in accordance with the Regulations of keeping log books of thereceived and composed invoices, sales and purchase logs by the adjustment ofVAT, approved by the Governmental Regulation of the Russian Federation RFNo.914 of 02.12.2000, taking into consideration the specified details.

24

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

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

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

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

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

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

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

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

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

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

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

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 of 01.04.2003 is cancelled, in order todetermine the list of the countries in relation to the diplomatic representativesand employees of which the 0% VAT rate should be applied, other duly approvedand valid documents establishing the indicated

25

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list should be used. Thepossibility of the application of the 0% VAT rate to the foreign diplomaticrepresentative office is determined in accordance with the list valid at theday of the rendering of the services 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 thesubstitute, sealed by the stamp of the representative office in question),confirming that the services of Rostelecom are intended for the official use bythe representative offices or their employees.

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

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

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

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

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

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

·             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 (faxed as hard copy).

###### **Appendices**

Form 1. The Report for formation of the sales log

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

Form 3. The Report for the formation of the purchaselog

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

26

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Form 5. Register of the services which were renderedat 0% VAT rate.
| **Rostelecom:**General Director  OAO Rostelecom /signed/ D.Ye. Yerokhin  December 28, 2005  Seal here | ** ** | **OAO Sibirtelecom:**General Director  OAO Sibirtelecom: /signed/ A.I. Nikulin  December 28, 2005  Seal here |
|-----------------------------------------------------------------------------------------------------------------|------------|------------------------------------------------------------------------------------------------------------------------|

 

27

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**Form 1**

###### **TheReport for the formation of the sales log**

| ** **       | ** ** | **Unique  identifier**             | ** ** | **Details of the seller’s  invoice** | ** ** | ** **               | ** ** | ** **             | ** ** | ** **             | ** ** | **Date liquidation 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) |

 

28

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

 

29

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**Form 2**

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

*                             - theindication 01 is used only for the prepayments received on account of therendering of the services. By the registration of the invoices for theservices, the payment for which was performed as prepayment, the designation 02is used.

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

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

 

30

----

 

**Form 3**

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

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

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

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

 

* - the columns are not filled.

** - the date of prepayment receipt.

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

**** - User’s details.

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

31

----

** **

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

 

32

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**Form 4**

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

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

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

* - invoice number assigned upon receipt of theprepayment

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

 

33

----

 

**Form 5**

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

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

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

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

 

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

 

34

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**AppendixNo. 5to Agreement No.751-05-23dt. December 28, 2005**

**AcceptanceAct for Services RenderedUnder Contract No.____ dt. ____________**

**for ______________ month_________**

This Act is drawn up between Rostelecom, OpenJoint-Stock Company for Long-Distance and International Telecommunications,hereinafter, “Rostelecom”, represented by                                                             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,  stipulated by para. 2.1. of the Agreement: |       | Accrued  income                                                                      |       |   |   |
| Total             | ** ** | ** **                                                 | ** ** | ** **                                                                           | ** ** | ** ** | ** ** |

 
| **Service Tariff, rubles/pcs** | ** ** | **Service Cost inc. VAT, rubles** | ** ** | **Including VAT, rubles** | ** ** |
|--------------------------------|------------|-----------------------------------|------------|---------------------------|------------|
| **5**                          | ** ** | **6**                             | ** ** | **7**                     | ** ** |
|                           |       |                              |       |                      |       |
| Total                          |       |                              |       |                      |       |

 

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

**The services were presented properly and according toAgreement terms.**
| **Rostelecom:**         | **Operator:**          |
|-------------------------|------------------------|
|                    |                   |
| General Director        | General Director       |
| OAO Rostelecom          | OAO Sibirtelecom:      |
|                    |                   |
| /signed/ D.Ye. Yerokhin | /signed/ A.I. Nikulin  |
|                    |                   |
| December 28, 2005  | December 28, 2005 |
| Seal here               | Seal here              |

 

36

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**Appendix No. 6to Agreement No.751-05-23dt. December 28, 2005**

## **Listof Reporting Forms**

1.                             The IRO branches provides the information forforming the OAO Rostelecom reports based on the following forms of statestatistics reporting:

1.1.           F 88 Outgoing payableexchange data - presented monthly

1.2.           F 4 Data of exchangeover the telecommunication networks - presented once in a quarter

1.3.           F 12 Data of incomes ofcommunication companies - presented monthly

1.4.           F 65 Data of incomesfrom telecommunications - presented once in a quarter

## **Theorder of 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 is necessary to put theunique number of the entity, registered by the Computer Center for the datathat have to be registered in the statistic accounts forms of OAO Rostelecom.

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

 

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

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

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

2.                             The accounting documents within the frameworkof the Information Collection and Checking System (ICCS), submitted toSvyazinvest:

2.1.          “Accounts receivable forthe Telecommunication Services rendered to the institutions and organizationssubsidized from the Federal budget”

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

Contact Tel: 973-99-68

2.2.          “The analysis of thestate of the accounts receivable”

37

----

 
| **Rostelecom:**         | **Operator:**          |
|-------------------------|------------------------|
|                    |                   |
| General Director        | General Director       |
| OAO Rostelecom          | OAO Sibirtelecom:      |
|                    |                   |
| /signed/ D.Ye. Yerokhin | /signed/ A.I. Nikulin  |
|                    |                   |
| December 28, 2005  | December 28, 2005 |
| Seal here               | Seal here              |

** **

38

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**AppendixNo. 7to Agreement No.751-05-23dt. December 28, 2005**

**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 of34% 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 shallpay the Operator remuneration for services rendered under the Agreement withintime periods and in amounts specified below. The total amount of monetaryobligations of Rostelecom for services rendered by the Operator to Telecom ineach relevant period shall be determined on the basis of Acceptance Acts forrelevant periods signed by the Parties.

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

M = Areceived — Amin. where

M — amount payable byRostelecom before or on the 25th day of the billing period to the Operator forservices rendered to Rostelecom by the Operator in accordance with termsspecified herein within all period preceding Billing period. The sum of thispayment shall not exceed the sum of cost of services not paid by Rostelecomunder this Agreement rendered to the latter by the Operator.

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

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

The calculated payment M 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 thefirst place the payments account for the services rendered during the earlierperiods.

2.3.                           Rostelecom makesthe payments to the Operator according to para. 2.2 of this Appendix untilthe total sum of all payments made by Rostelecom according to this clause 2becomes equal the total cost of the services rendered to Rostelecom by theOperator.

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 dayof the month in which the corresponding payment 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. 1-01in the redaction dated December 28, 2005 (hereinafter — “Agreement ofconnection”), the Parties agree upon monthly offsetting of claims by means ofsigning Offset Acts on the dates when such obligations must be fulfilled inaccordance with this Agreement and the Agreement of connection.

39

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| **Rostelecom:**         | **Operator:**          |
|-------------------------|------------------------|
|                    |                   |
| General Director        | General Director       |
| OAO Rostelecom          | OAO Sibirtelecom:      |
|                    |                   |
| /signed/ D.Ye. Yerokhin | /signed/ A.I. Nikulin  |
|                    |                   |
| December 28, 2005  | December 28, 2005 |
| Seal here               | Seal here              |

 

40

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**Appendix No. 8to Agreement No.751-05-23dt. December 28, 2005**

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

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

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

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

4.                             The reasonsfor the beginning of implementation the control measures are:

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

·                  complaintsfrom the Users.

·                  Worseningof the financial result for OAO Rostelecom.

5.                           Thefollowing actions can be performed in the control:

·                  Controlof billing and account data;

·                  Detailedreconciliation

·                  comprehensivetechnical study;

·                  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 Receivables due fromUsers and so on.

6.                           Controlof billing and account data

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

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

6.3.                            The Operator within 3 working days conducts a counteranalysis of the Report according to the form of Table 1 of this Appendix forobserving the tarification conditions while billing:

·                  Minimumnon-tariffed limit,

·                  typeof the traffic round-off,

·                  Tariffsapplied,

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

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

7.                             Detailedreconciliation

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

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

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

·                  ancillaryparameters (switchboards, trunks, numbering capacity),

·                  aspectof the detailed reconciliation,

41

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·                  sizeof the detailed reconciliation,

·                  dataexchange type.

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

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

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

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

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

·                  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 getting the results the report isorganized and agreed by the Parties, the used methods, conclusions,recommendations for eliminating the reasons, caused the discrepancies, theterms of removal such reasons are indicated inside this report. According tothe conclusions of the reports of the comprehensive technical study, the decisionis taken about the date of re-calculation and necessity of adjustment of thebills, presented to the Users.

**Table1. Dedicated reconciliation form**
| ** **         | ** ** | ** **           | ** ** | ** **    | ** ** | ** **          | ** ** | **Rostelecom data** | ** ** | **Operator data** | ** ** | **Discrepancies** | ** ** |
|--------------------|------------|----------------------|------------|---------------|------------|---------------------|------------|--------------------------|------------|------------------------|------------|-------------------|------------|
| **User  category** | ** ** | **Tariff  category** | ** ** | **Direction** | ** ** | **Direction  code** | ** ** | **min**                  | ** ** | **tariff**             | ** ** | **Total**         | ** ** | **min** | ** ** | **tariff** | ** ** | **Total** | ** ** | **min** | ** ** | **%  (rubles)** | ** ** |
|               |       |                 |       |          |       |                |       |                     |       |                   |       |              |       |   |   |   |   |   |   |   |   |   |   |

 

**Table 2.Format of call service data**
| **Tel_A*** | ** ** | **Tel_В*** | ** ** | **Mn_I*** | ** ** | **Mn_O*** | ** ** | **Date*** | ** ** | **Time*** | ** ** | **D_sec*** | ** ** |
|------------|------------|------------------|------------|-----------|------------|-----------|------------|-----------|------------|-----------|------------|------------|------------|
|       |       |             |       |      |       |      |       |      |       |      |       |       |       |

----

* fill-in spaces aremarked

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

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

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

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

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

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

Field D_sec*: Call duration (in seconds)

42

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| **Rostelecom:**         | **Operator:**          |
|-------------------------|------------------------|
|                    |                   |
| General Director        | General Director       |
| OAO Rostelecom          | OAO Sibirtelecom:      |
|                    |                   |
| /signed/ D.Ye. Yerokhin | /signed/ A.I. Nikulin  |
|                    |                   |
| December 28, 2005  | December 28, 2005 |
| Seal here               | Seal here              |

 

43

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**Appendix No. 9to Agreement No.751-05-23dt. December 28, 2005**

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

**1.****              TERMSAND DEFINITIONS**

1.1.           **Receivables due from Users** — receivables from legal entities and individuals related to paymentsfor long-distance and international telecommunications rendered to the latterby Rostelecom.

1.2.           **Overdue Receivables** —Receivables due from Users not settled during the term specified in theagreement (invoice). The Overdue Receivables fall into Receivables Real forCollection, Bad Receivables.

1.3.           **Receivables Real for Collection** — Overdue Receivables in relation to which there exist grounds forconsidering it to be voluntary paid within reasonable time, or enforced byaction.

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

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

–            the limitation period for claims related tocollection of indebtedness in accordance with current law has elapsed;

–            liability to pay the indebtedness has beenterminated due to liquidation of a legal entity (article 419 CC RF) or death ofan individual (article 418 CC RF);

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

–            enforcement proceedings in relation toindebtedness is impossible due to expiration of term for directing of a courtorder for execution.

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

1.7.           **Uncalled Payables due Users** — Payables due Users, reclamation of which is impossible by users due tothe following reasons:

–            the limitation period in relation toindebtedness has elapsed;

–            the creditor has withdrawn due to liquidation(legal entity) or death (individual).

**2.****             ****GENERAL**

2.1.           These Regulations determine procedure ofhandling by the Operator of Receivables due from Users emerged in relation torendering by the latter of long-distance and international telecommunications.

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

**3.****              RECONCILEMENTOF INDEBTEDNESS**

3.1.           Reconcilement of Receivables due from Users and Payables due Users as perdata of Rostelecom and the Operator is conducted on the basis of Operator’sReport information (form 2 of Appendix 3 to the Agreement). Approval ofOperator’s Report by Rostelecom simultaneously implies approval of the Operator’sdata on amount of Receivables due from Users and Payables due Users.

**4.****              ADJUSTMENTOF INDEBTEDNESS**

4.1.           In case of errors that have caused misstatement of amount of Receivablesdue from Users and Payables due Users are detected, the indebtedness can beadjusted in accordance with the procedure outlined in the present article.

4.2.           In accordance with the present article, it is required to conductadjustment of misstatements of Receivables due from Users and Payables dueUsers, which have emerged in the result of:

–            errors of the Operator during classificationof monetary funds received from users;

44

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–            errors during accrual of indebtedness forRostelecom long-distance and international telecommunications (excluding casesof illegal and unauthorized connection to the Operator’s communicationnetwork).

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

4.4.           For adjustment of indebtedness the Operator draws up and submits toRostelecom the following documents:

–            List of adjustments of Receivables due fromUsers and Payables due Users as per Form 1 of the Regulations;

–            Copies of documents confirming necessity ofadjustment of Receivables due from Users and Payables due Users (acts ofsettlements reconcilement, invoices, payment documents, claims, judicialdecisions, etc.);

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

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

4.5.           Rostelecom studies the documents submitted by the Operator and, providedcomments are absent, approves them within 45 days from the date of submitting. Theapproval implies a respective endorsement on List of adjustments of Receivablesdue from Users and Payables due Users.

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

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

4.6.           On the basis of List of adjustments of Receivables due from Users andPayables due Users approved by Rostelecom, the Parties introduce adjustmentsinto accounting records during the month in which Rostelecom approved the List.During the same month adjustments of indebtedness are included into forms 2.1and 2.2 of the Operator’s Report (Appendix No.3 to the Agreement).

4.7.           Where debt corrections are connected with corrections of PreviousRevenues, the amount of these corrections is to be taken by the parties intoaccount during the correction period.

**5.****              INVENTORYOF INDEBTEDNESS**

5.1.           Annually, as of September 30 of each year, the Operator carries outinventory of Receivables due 1from Users and Payables due Users. The inventoryis taken in accordance with inventory normative documents in force for themoment of its taking. For the moment of signing of the Contract, Guidelines oninventory of property and financial liabilities, approved by Order of RF MFNo.49 dated 13.06.1995, serve as such document.

5.2.           As per results of inventory the Operator draws up:

–            Inventory Deed as per Form 3 of theRegulations;

–            Appendices to Inventory Deed as per Form 4of the Regulations;

–            List of adjustments of Receivables due fromUsers and Payables due Users as per Form 1 of the Regulations;

–            copies of documents confirming necessity ofadjustment of Receivables due from Users and Payables due Users (acts ofsettlements reconcilement, invoices, payment documents, claims);

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

Documents are submitted by the Operator on paper(excluding Appendices to Inventory Deed) and electronically (Excel format,except document copies confirming the necessity of adjustment of Receivablesdue from Users and Payables due Users) not later than January 31 of theyear which follows the year the inventory is taken as of September 30.

5.3.           Rostelecom examines the documents submitted by the Operator and, in casecomments are absent, approves them within 45 days from the moment of theirpresentation.

Approval of the said documents by Rostelecom implies:

–            approval by Rostelecom of inventory results;

45

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–            approval by Rostelecom of adjustments ofReceivables due from Users and Payables due Users, proposed by the Operator inrelation to revelation of errors and misstatements.

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

–            notification on approval of inventory resultsand adjustments of Receivables due from Users and Payables due Users in anoptional form. The said notification, among other things, must containinformation on the period (month) during which adjustments are made in theaccounting records of Rostelecom and the Operator;

–            approved copy of Inventory Deed;

–            approved copy of List of adjustments ofReceivables due from Users and Payables due Users.

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

5.4.           On the basis of Inventory Deed and List of adjustments of Receivables duefrom Users and Payables due Users approved by Rostelecom, the Parties introduceadjustments into accounting records during the month indicated in Rostelecomnotification on approval of inventory results and adjustments of Receivablesdue from Users and Payables due Users. During the same month adjustments ofindebtedness are included into forms 2.1 and 2.2 of the Operator’s Report(Appendix No.3 to the Agreement).

5.5.           If adjustments of indebtedness are related to adjustments of ReceivedProfit for previous periods, the amount of the adjustments is considered in thecourse of settlement by the Parties during the period adjustments areintroduced.

**6.****              ORDEROF COLLECTION OF OVERDUE RECEIVABLES**

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

6.2.           In case of overdue fulfillment by the User of their liabilities to payfor telecommunications rendered by Rostelecom, accrual of penalty is carriedout in accordance with conditions of the agreement, on the basis of which theUsers are rendered telecommunications by Rostelecom and/or in accordance withcurrent law. Nevertheless, in any case, the Operator must not collect penaltyin a judicial procedure in part exceeding 100% of the principal debt amount ofa corresponding User for telecommunications rendered by Rostelecom.

6.3.           In case of emergence of Overdue Receivables the Operator must take thefollowing measures aimed at collecting of Overdue Receivables by the Operatorfrom Users before taking it to court:

6.3.1.                    Not later thanthe 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 than20 days after 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 (AppendixNo.1).

6.3.3.                    Not later than20 days after the measures indicated in para. 6.3.2. have been taken bythe Operator, proceeding in accordance with the current regulatory documents,the Operator forwards to Users with Overdue Receivables, written claimregarding presence and amount of Overdue Receivables indicating term duringwhich such Overdue Receivables should be settled.

6.4.           In case after the measures indicated in para. 6.3. the OverdueReceivables were not settled, the Operator, on the condition of the receiptfrom Rostelecom of a copy of the payment order for the payment of the stateduty with the bank’s mark about the fulfillment of the payment order, inaccordance with para. 6.6. hereof, no later than within 130 days from thedispatch to the User with Overdue Receivables, of a written claim indicated inpara. 6.3.3. hereof, directs to the court of general jurisdiction (forindividual Users) or the arbitration tribunal (for Users-legal entities orindividual entrepreneurs acting without the formation of a legal entity) a writfor the collection of the Overdue Receivables from the User in question.

6.5.           Not less than 14 calendar days prior to filing a suit specified inpara. 6.4. of the present Regulations, the Operator must forward toRostelecom information on (1) presence of Overdue Receivables in relationto corresponding Users with on line of pre-trial measures taken by the Operatoraimed at collection of Outstanding Receivables by the

46

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                             Operator from Users, (2) amount of stateduty due for payment in relation to corresponding claims with indication ofpayment details and purpose.

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

6.7.           After the coming into effect of the court decision on the collection ofthe Overdue Receivables, the Operator is obliged, in the framework of executiveproceedings, to undertake the actions required for the receipt of the formerfrom the corresponding User.

**7.****              WRITINGOF RECEIVABLES DUE FROM USERS AND PAYABLES DUE USERS**

7.1.           Only Qualified Bad Receivables and Uncalled Payables due Users aresubject to writing-off.

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

7.3.           During 45 days from the receipt of notification on approval of inventoryresults and adjustments of Receivables due from Users from Rostelecom, theOperator is obliged to forward to Rostelecom the following documents related toQualified Bad Receivables and Uncalled Payables due Users, indicated in theInventory Deed:

–            written grounding for writing-off ofindebtedness as per Form 5;

–            copies of documents pursuant to writtengrounding for writing-off of indebtedness;

–            Register of written grounding for writing-offof indebtedness as per Form 6;

–            List of indebtedness being written-off as perform 7.

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

7.4.           Rostelecom examines the documents submitted by the Operator and, providedcomments are absent, approves written grounding for writing-off of indebtednessdrawn up by the Operator within 45 days from the date of their presentation.

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

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

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

7.6.           The written-off Receivables due from Users are reflected off-balanceduring five years from the moment of writing-off. In case money are received inreturn of such indebtedness the Operator submits to Rostelecom a Report onmonetary funds received in return of written-off Receivables as per Form 8.The Report is submitted along with Operator’s Report for the period duringwhich the monetary funds are received.

The cost of Operator’s services related to handling ofReceivables for the period during which the monetary funds are received isincreased for the amount of received monetary funds.

47

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| **Rostelecom:**         | **Operator:**          |
|-------------------------|------------------------|
|                    |                   |
| General Director        | General Director       |
| OAO Rostelecom          | OAO Sibirtelecom:      |
|                    |                   |
| /signed/ D.Ye. Yerokhin | /signed/ A.I. Nikulin  |
|                    |                   |
| December 28, 2005  | December 28, 2005 |
| Seal here               | Seal here              |

 

48

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

** **

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

1. On accounts receivable

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

 

52

----

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

 

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

 

53

----

2. On accounts payable

Debts for the services to which 18% VAT isapplied

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

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

 

54

----

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

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

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

 

55

----

**Form 2**

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

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

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

 

56

----

 

#### **Form 3**

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

 

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

#### ** **

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

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

During theinventory-taking the committee discovered the following:

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

 

57

----

2. On accounts payable

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

 

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

 

 

 

 

58

----

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

 

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

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

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

 

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

Notes:

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

·                      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.

59

----

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

 

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

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

* *

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

 

60

----

 
| 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)** |

 

 

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**Form 6**

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

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

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

** **

 

 

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**Form 7**

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

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

* *

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

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

 

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**Form 8**

***Record of money resources 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)** |

* *

 

 

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**Form 9**

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

 

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

 

 

 

65

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** **

**AppendixNo. 10**toAgreement No.751-05-23dt. December 28, 2005

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

1.               In case of oral or written claim (complaint) byUser in connection with the rendering/non-rendering of the TelecommunicationServices, the Operator:

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

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

1.3.            In case if User claims (complaints) for qualityof the telecommunications and after realization of measures, indicated inpara. 1.1. are not withdrawn, then Operator registers such claims inaccordance with the Operator’s internal regulations:

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

1.5.      Operator sends to Rostelecom an inquiry usinge-mail or fax (e-mail:_______________, fax No. ______). The inquirycontains:

### ·         Subscriber number of theUser, presented the claim (complaint);

### ·         date and Moscow time ofconnection;

### ·         called number;

### ·         duration of providingtelecommunications,

### ·         amount to be paid.

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

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

1.8.      In case of confirming validity of User claims(complaints), Operator cancels the respective bills.

1.9.      Upon necessity, the results of the handling ofclaims (complaints) are sent by Rostelecom to the Operator.

 
| **Rostelecom:**          | **Operator:**          |
|--------------------------|------------------------|
| ** **               | ** **             |
| ** **               | ** **             |
| General Director         | General Director       |
| OAO Rostelecom           | OAO Sibirtelecom:      |
|                     | ** **             |
|                     | ** **             |
| /signed/ D.Ye.  Yerokhin | /signed/ A.I. Nikulin  |
| December 28,  2005  | December 28, 2005 |
| Seal here                | Seal here              |

 

 

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