**Exhibit 4.20**

**AGREEMENTNo. 1096-05**

** **
| The City of Moscow | Date: December 27, 2005 |
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**Rostelecom, Open Joint-Stock Company forLong-Distance and International Telecommunications, hereinafter, “Rostelecom”**,represented by OAO Rostelecom General Director Dmitry Yevgenievich Yerokhin,authorized to act by Charter, on the one part, and VolgaTelecom, OpenJoint-Stock Company, hereinafter referred to as the “Operator”, represented byGeneral Director S.V. Omelchenko, authorized to act by Charter, on the otherpart, hereinafter collectively referred to as the “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 signed the Agreement on network connection dated October 24,2003 No. 05-21/0155/603-03,

TheParties agreed as follows:

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

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

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

1.2.                  **“Operator’s АВСZone**” means ABC zone locatedon the territory covered by the license of the Operator and ABC zone, whichrelative non-geographic DEF numeration codes applied to and on which RostelecomService is rendered to the User.

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

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

1.5.                  **“Associated Operator”** means a telecommunication operator, whichtelecommunications network is connected to the Operator’s network on a local ora zone level, who signed Agreements with Rostelecom similar to this Agreement.

1.6.                  “**Subscribers**”are the persons, including the subscribers, ordering and/or using the Servicesvia the Operator.

1.7.                  **“Revenue earned”** means the moneys actually received by the Operator from the Users in thecorresponding month on account of payment for the Telecommunication Services.Earned Income does not include the income from the Telecommunication Services,rendered to the Users with the help of pay telephones, and on Operator’s calloffices.

1.8.                  **“Billing period”** means the calendar month starting immediatelyafter the month when Telecommunication Services were rendered to Users.

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

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

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

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

1.13.            “**Accounting period**”means the period of one calendar month during which the telecommunications wererendered to the Subscribers.

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

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

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

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

3.1.                  Rostelecom undertakes the followingobligations:

### 3.1.1.                     In accordancewith the statute-established procedure, to determine the Tariffs for theTelecommunication Services, and to inform the Operator and Subscribers aboutthem. In case of change of the fixed Tariffs, to inform the Operator about thelike changes in written form, no later than within 30 (thirty) days before thedate of introduction of the new Tariffs.

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

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

3.2.                   Rostelecom has a right:

### 3.2.1.                     To demandfrom the Operator the transfer of the payments amounts due to Rostelecom inaccordance with the provision of Appendix No. 7 for the services renderedon the basis of the indications of the Operator’s communication gear,calculating the volume of the services rendered.

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

3.3.                   The Operator undertakes the followingobligations:

### 3.3.1.                     Signing aTelecommunication Services Agreement with the Subscribers to show the corporatename of Rostelecom rendering Long-Distance and International TelecommunicationServices. To bring to the notice of the Subscribers the information about anychanges of the Tariffs for the Telecommunication Services, as well as the  procedure of receiving and paying for theTelecommunication Services.

### 3.3.2.                     To keep bookof the Telecommunication Services rendered the Subscribers by Rostelecom withthe use of their own communication gear.

### 3.3.3.                     To manage thebilling (registration and tarification) of the Subscribers’ outgoinglong-distance and international calls. By the Service tarification, to applythe corresponding VAT rate to Tariffs in accordance with the procedureindicated in Appendix 4 hereunder.

### 3.3.4.                     In theBilling period to present (compose and provide) the bills on behalf ofRostelecom, for the Services rendered to the Users. The bills must be presentedto the Users before the 15th day of the Billing period, indicating the totalamount of payment and the dates of rendering of each type of telecommunications,their volume and the cost of each service type, as well as the reminder thatthe User must pay for the Services within 15 days from the moment of issue ofthe bill. The bills are issued to the Users on the basis of the indications ofthe Operator’s communication gear. The bills for the Services rendered to theUsers must be based on the Tariffs set by Rostelecom, and taking intoconsideration the Tariff change by Rostelecom in accordance with the currentlaw within the context of one-time arrangements.

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

### 3.3.6.                     To keep bookon the payment by the Subscribers for the Telecommunication Services renderedby Rostelecom and on the indebtedness of the Subscribers for theTelecommunication Services, to draw up documents for the correction andwrite-off of debts, specified in Appendix 9 hereto, to perform

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###                                                 inventoryof the indebtedness of the Subscribers for the Telecommunication Services inthe order established by Appendix 9 hereto.

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

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

### 3.3.9.                     To draw upinvoices and reports for the formation of the sales and purchase logs for theTelecommunication Services rendered to the Subscribers, in accordance withAppendix 4 hereto.

### 3.3.10.               Make out (issue andpresent) invoices for the Telecommunication Services, rendered to theSubscribers, who are legal entities and individual non-incorporatedentrepreneurs

### 3.3.11.               To provide thestoring of the documentation, namely: bills, drawn up for the Subscribers forthe Telecommunication Services, the Telecommunication Services Billing data,documents, proving the Subscribers’ payment for the Telecommunication Servicesaccording to the law and the Operator’s internal regulations on archiving termsof the documentation. To present the certified copies of the basic documentsupon request of Rostelecom or third parties in statutory cases within three (3) workingdays by fax and ten (10) working days by post upon receipt of thecorresponding demand.

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

3.4.                  The Operator has the following rights:

### 3.4.1.                     To receivefrom Rostelecom the payment for the fulfillment of the obligations under thisAgreement in the amount and order established in Appendix 4 hereto.

### 3.4.2.                     To demand thefulfillment by the Subscribers of their obligations on Telecommunicationspayment.

### 3.4.3.                     To receivefrom Rostelecom the information and documentation required for the fulfillmentof the obligations hereunder.

### 3.4.4.                     To suspend inaccordance with the established procedure the access to the Services for theOperator’s Subscribers failing to pay opportunely for the services in time.

3.5.                  The Parties undertake the following obligations:

### 3.5.1.                     By thefulfillment of the conditions of the Agreement - to be guided by the currentlaw of the Russian Federation.

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

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

### 3.5.4.                     The Partiesshall sign  on the basis of which theOperator will sign agency contracts on behalf and at the expence of Rostelecomthe Agreements between Rostelecom  andAssociated Operators subject to conditions similar to the conditions of thisAgreement.

3.5.5.                     During onecalendar month after this Agreement enters in force to sign an agency agreementin accordance to which the Operator shall sign on behalf and at the expence ofRostelecom the Telecommunication Services Agreements with legal entities andindividuals.

**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

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                                    for services rendered in accordance with theform established in Appendix 5 (hereinafter “Acceptance Act”), the Act of offsettingof claims (“Offset Act”) and the invoice for payment (“Invoice”). The amountsof payments hereunder payable by the Parties are estimated based on thefollowing:

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

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

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

### 4.1.4.                     Regardlessof the provisions of paragraph 4.1.3., on account of the fulfillment of theobligations indicated in paragraph 4.1.1., the Operator is obliged to performmonthly not later than the 25th day of the Billing period the transfer of theminimal payment to Rostelecom in the amount of no less than 27 % of the Accruedincome on the basis of the bill presented by Rostelecom, in accordance withparagraph 4.3. hereof.

4.2.                    The Operator sends to Rostelecom the Operator’sReport within the term no later than the 8th day ofthe Billing period. Together with the Operator’s Report, the Operator sends toRostelecom the Acts. Copies of the Operator’s Report, Acceptance Act andinvoices shall be given to Rostelecom by a facsimile transmission withconfirmation report, while original documents shall be sent by registered mailwith receipt acknowledged. The date of facsimile transmission shall be theeffective 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 three (5) 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 ofreconciliation of mutual settlements (the “Reconciliation Report”) and, wherenecessary, shall adjust payments due for future Billing Periods. By signing theReconciliation Report between the Parties, Rostelecom shall acknowledgeapproval of the Operator’s Report.

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 theReconciliation Report of Mutual Settlements or present its objectionsconcerning the reliability of the information contained in it within the periodof twenty (20) days from the date of dispatch of the Reconciliation Report ofMutual Settlements.

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

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

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**5.****                         ****GENERAL REQUIREMENTS TO THEPERFORMANCE OF THE CLAIMINGAND ACTION PROCEEDINGS**

5.1.                  The Operator performs the claiming and actionactivities with the Subscribers in accordance with the current law of theRussian Federation, the Agreement and the inner regulations of the performanceof the claiming 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 Subscribers’claims use should be made of the information and referential data of thedatabase of the Operator and Rostelecom.

5.4.                  The claiming actions on the recovery of theSubscribers’ debts are performed by the Operator independently for the sake ofRostelecom on the ground of the power of attorney issued by Rostelecom in accordancewith paragraph 3.1.3. hereof. Irrespective of any inner regulations of theclaiming proceedings adopted by the Operator and contradicting the following:in case the Subscriber fails to pay the Bill for the Services rendered for theperiod of more than 3 from the day when the corresponding Bill must have beenpaid for, the Operator shall bring suit against the corresponding Subscriber nolater than 6 months after the day when the Bill must have been paid for.

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

5.6.                  The Operator writes off the Bill for theTelecommunication services in case of juridical decision on the claims againstthe Subscriber being unjustified. The Bill is written off on the basis of thedocument issued in compliance with the requirements of the current legislation.In this case an appropriate document is a certificate from the Registrar’sOffice (in case of the Subscriber’s death), or a Judicial act proving theunjustified drawing up of the Bill. The Operator shall send to the address ofRostelecom this certificate or a corresponding judicial act proving theunjustified drawing up of the Bill. The Operator recalculates the Billing forthe Telecommunication Services rendered to the Subscriber on the basis oftelecommunication facilities failure, which resulted in the incorrect Billingof the Subscriber.

**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 Subscribers about thechanges of the long-distance and international telecommunications Tariffs isperformed by the Operator, in accordance with the current law and the innernotification procedure adopted by the Operator.

6.4.                  In the notification from Rostelecom to theOperator about the changes of the long-distance and internationaltelecommunication Tariffs, Rostelecom obligatory indicates the inclusion (orexclusion) of indirect tax rates and sums into Tariffs charged from theSubscribers.

6.5.                  When non-recurrent actions, directed ontemporary decrease/increase of the Telecommunication Services Tariffs for theSubscribers because of limited period of time, Rostelecom shall send theOperator a written notification no later than 15 calendar days in advance ifsuch actions are conducted.

**7.****                         ****RESPONSIBILITY OF THE PARTIES**

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

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

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

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

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

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

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

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

**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

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                                    circumstances lasts longer than six months, theParties are obliged, upon proposal of one of the Parties, to coordinate thefurther actions and/or the possibility of denouncement of the Agreement.

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

9.1.                  The Parties should attempt to settle anydispute under the Agreement by means of negotiations, and in the case of impossibilityto reach a mutually acceptable decision within the period of 30 days from themoment of appeal by the penaltyed Party to the other Party, each of the Partieshas the right to initiate the transfer of the like dispute for it to beconsidered by the arbitration tribunal in accordance with the RF Code ofArbitration 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: 603000,   Nizhniy Novgorod,M.Gorki Sq., Dom SvyaziFax: (8312) 30 67 68Tel: (8312) 33 20 47

If Rostelecom is theaddressee:Russian Federation,

Address: 443001, Samara, Sadovaya, 292Fax: (8462) 78 01 05, 78 02 65Tel: (8462) 78 01 06, 78 01 78

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

**11.****                  ****EFFECTIVE DATE OF THE AGREEMENTAND ITS VALIDITY TERM**

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

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

### 11.2.1.               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.

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

12.4.            Appendix List:

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

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**

 
| **OAO Rostelecom:**Legal address: 127047, Moscow,  Delegatskaya st., 5  TIN: 7707049388  Acc. No 407 028 108 541 101 009 44

 

Volga region Bank “Povolzhski” SB RF Samara Samara  OSB No 28  K/s No 3010 1810 2000 0000 0607  BIC: 043601607/ КПП 631502001  Volga region branch “Povolzhski”  443001Samara, Sadovaya St. 292  Tel.: (8462) 78 01 06, 78 01 78  Fax: (8462) 78 01 05, 78 02 56  E-mail: pf@vl.rt.ru | ** ** | **Operator:**Legal address: 603000,Nizhniy Novgorod, M.Gorki  Sq., Dom Svyazi  TIN: 5260 9018 17  Acc. No 4070 2810 4420 2000 1796 for transfers from  RTK  K/s 4070 2810 4420 2000 2011 for transfers to RTK  In Volgo-Vyatskiy Bank SB RF in  N. Novgorod  k/s 3010 1810 9000 0000 0603  BIC: 0422 02603;  OKPO 01142788; ОКВЭД 64.20,  OKOGU 49008, ОКАТО 22401373000  OKFS 16, ОКОПФ 47  Tel.: (8312) 33 20 47  Fax: (8312) 30 67 68  E-mail: tn@sinn.ru |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

 

 
| General Director  OAO Rostelecom

 

/signed/ D.Ye. Yerokhin  December 27, 2005  Seal here |   | General Director  OAO VolgaTelecom

 

/signed/ S.V. Omelchenko  December 27, 2005  Seal here |
|------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------------------------------------------------------|

 

 

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**AppendixNo. 1to Agreement No. 1096-05dt. December 27, 2005Form of Public Offer**

**PUBLIC OFFER**

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

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

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

1.1.                  **“Agreement”** means Long-Distanceand International Telecommunications Agreement signed through the accept by theUser of this Public Offer in accordance with below mentioned clause 2 with allAppendices, Amendments, Addenda and Additional Agreements to it. Any referencein the offer to the Agreement (Article of the Agreement) and/or itsconditions means a corresponding reference to the present public order (itsArticle) and/or its conditions.

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

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

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

c)              the User is aSubscriber of the Operator;

d)             operator provides theUser access to the Telecommunication Services.

e)              operator has theright to perform actions connected to billing the Users for theTelecommunication 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 entityor a individual who is a Subscriber of the Local operator and made anacceptance in the order described in clause 3 as result of which this Agreementdeemed signed between this person or entity and the Operator.

1.4.                  **“Billing period”** means a calendarmonth during which the Telecommunication Services was rendered to the User.

1.5.                  **“Parties”** shall mean theOperator and the User. The Operator and the User may also be individuallyreferred to as the “Party”.

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

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

**2.****                         ****SUBJECT MATTER OF 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:

9

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

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

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

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

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

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

**4.****             ****TELECOMMUNICATIONS RENDERING TERMSAND CONDITIONS**

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

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

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

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

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

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

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

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

10

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

5.1                       The Operatorundertakes the following obligations:

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

### 5.1.2                        To renderthe User the Telecommunication Services according to the quality required bythe law of the Russian Federation in force.

### 5.1.3                        To providetimely billing for the Telecommunication Services rendered.

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

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

5.2                       The User undertakesto:

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

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

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

6.1                     The TelecommunicationOperator has the right to:

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

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

6.2                     The User shall havethe right to:

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

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

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

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

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

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

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

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

11

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

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

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

8.3                     If the User delays payment for thirty (30) dayor is otherwise in breach of any requirements set forth by the Russian Law “OnTelecommunications”, the Regulations, or this Agreement, the Operator mayinitiate, on a unilateral basis, suspension of the User’s access to thelong-distance and international Telecommunication Services until the User shallhave settled any outstanding debt or, respectively, rectified other breachescommitted by the User.

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

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

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

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

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

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

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

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

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

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

Upontermination of this Agreement the Parties shall settle all mutually outstandingaccounts.

12

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

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

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

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

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

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

 
| General Director         |   |
|--------------------------|--------|
| OAO Rostelecom           |   |
|                     |   |
| /signed/ D.Ye.  Yerokhin |   |
| December 27,  2005  |   |
| Seal here                |   |

13

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**Appendix 2**to Agreement No. 1096-05dt. December 27, 2005

** **

Cost of servicesand amount of agency fee of the Operator

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

 

Comment:                                                                                                                                                      

1) The cost of theservices and the Operator’s consideration are indicated excluding the VAT.  

2) According to theresults of the Agreement execution by the Parties in the first quarter of 2006,the Parties can sign an Additional Agreement on changing the cost of servicesand the Operator’s remuneration set in this Appendix. In case the Partiesdecide to sign such an Additional Agreement the parties shall sign it on  01.07.2006. 

3) The amount of theAccrued and Received income is determined on the basis of the Operator’sReport.

4) For the serviceindicated in clause 2 of this Appendix the measurement unit is ruble per minuteof connection through the immediate and delay servicing systems. In lines 3, 5,6, 8 and 9 hereof the measurement unit is ruble per minute of the outgoinglong-distance or international traffic. 

 

 
| General Director         | General Director       |
|--------------------------|------------------------|
| OAO Rostelecom           | OAO VolgaTelecom       |
|                     |                   |
|                     |                   |
| /signed/ D.Ye.  Yerokhin |                   | /signed/ S.V. Omelchenko |   |
| December 27,  2005  | December 27, 2005 |
| Seal here                | Seal here              |
|                          |                        |  |  |

 

14

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**Appendix No. 3**to Agreement No. 1096-05dt. December 27, 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- and time-wise)**
| ** **    | ** ** | ** **    | ** ** | ** ** | ** ** | ** **  | ** ** | ** ** | ** ** | **In rubles.** | ** ** | ** ** | ** ** | ** ** | ** ** |
|---------------|------------|---------------|------------|------------|------------|-------------|------------|------------|------------|---------------------|------------|------------|------------|------------|------------|
| ** **    | ** ** | **Direction** | ** ** | **Line**   | ** ** | **In**      | ** ** | ** ** | ** ** | **Without**         | ** ** | ** ** | ** ** | ** ** | ** ** | **Tariff** | ** ** | **Traffic** | ** ** |
| **Direction** | ** ** | **code**      | ** ** | **code**   | ** ** | **minutes** | ** ** | **Tariff** | ** ** | **VAT**             | ** ** | **VAT**    | ** ** | **Total**  | ** ** | **category** | ** ** | **type** | ** ** |
| **1**         | ** ** | **2**         | ** ** | **3**      | ** ** | **4**       | ** ** | **5**      | ** ** | **6**               | ** ** | **7**      | ** ** | **8**      | ** ** | **9** | ** ** | **10** | ** ** |
| Total         |       | Х       |       | 100        |       |        |       | Х    |       |                |       |       |       |       |       |   |   |   |   |
|          |       |          |       |       |       |        |       |       |       |                |       |       |       |       |       |   |   |   |   |

 

**Form 1.2**

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

 

**Form 1.3**

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

 

**Form 1.4**

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

 

15

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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 of this Agreement.

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

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

4)                            In the columns “Tariff category” of the 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.

16

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

 

**Method of connection:**

00 — Automatic method(automatic)

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

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

11 — With the help of anoperator (delay)

**Type of connection:**

0 — Long-Distance telecommunication(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.

 

17

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

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

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

 

----

**2.2 Service prepayment variationin ________ month, rubles, kopecks**

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

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

** **

 

 

 

**Notes:**

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

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

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

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

 

19

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**Appendix No. 4to Agreement No. 1096-05dt. December 27, 2005**

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

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

 

Column 1 of the invoice must contain the phrase “Long-distancetelecommunications”, “International telecommunications” or “Long-distance andinternational telecommunications” the number and date of the agreementconcluded between Rostelecom and the Users-legal entities, (if the likeagreement was concluded by drawing up a single document) or the phrase Publicoffer of the OAO Rostelecom dt.                   (if the like agreement was 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 FederationРФ No.914 of 02.12.2000, taking into consideration the specifieddetails.

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

In the Report forthe formation of the sales log the Operator registers the invoices for theservices of Rostelecom, rendered to the Users during the accounting period, aswell as the invoices for the prepayment received from the Users during theaccounting period on account of the rendering of the services of Rostelecom. Besides,the Operator registers in the Report for the formation of the sales log theconsolidated invoice for the cost of the services of Rostelecom, rendered tothe population 

----

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

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

In the Report for the formation of the purchase logthe Operator registers the invoices for the prepayment for the services ofRostelecom, on account of which the services of Rostelecom were rendered duringthe accounting period. Besides, the Operator registers in the Report for theformation of the purchase log the consolidated invoice for the prepayment forthe services of Rostelecom received from the population, on account of whichthe services of Rostelecom were rendered during the accounting period (seeabove). By the registration of such invoices in column 5 of the Report theseller name “Population” is indicated, and columns 3-4, 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 electronic form (inthe 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 DBASE IV);

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

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

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

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

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

At the time of the conclusionof the present agreement the list of the countries in relation to the diplomaticrepresentative offices and employees of which the 0% VAT rate is applied, isestablished by the Letter of Ministry of Taxation and Charges ofthe Russian Federation No.РД-6-23/382 of01.04.2003 (with amendments). If after the conclusion of the presentAgreement the Letter of MTC of the Russian Federation No.РД-6-23/382 of 01.04.2003 is cancelled, in order to determine the list of thecountries in relation to the diplomatic representatives and employees of whichthe 0% VAT rate should be applied, other duly approved and valid documentsestablishing the indicated list should be used. The possibility of theapplication of the 0% VAT rate to the foreign diplomatic representative officeis determined in accordance with the list valid at the day of the rendering ofthe 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 the substitute,sealed by the stamp of the representative office in question), confirming thatthe services of Rostelecom are intended for the official use by therepresentative offices or their employees.

The letter must contain 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 beloware intended for the official use by the representative office”. Theletter must contain the list of the subscriber numbers by which the services ofRostelecom are rendered, in relation to which the 0% VAT rate is applied, inthe format: (code ABC, DEF) (subscriber number).

21

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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 Chief Accountantof the Operator, as well as in the electronic form (format DBF DBASE IV).

·                                     Thecopies of the letters of the diplomatic and equated to them representativeoffices listed in the Register, drawn up as indicated above and confirming thatthe Services of Rostelecom are intended for the official use by therepresentative 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% VATrate, with the mark “for diplomatic use”;

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

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

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

###### **Appendices**

Form 1. The Report for formation of the sales log

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

Form 3. The Report for the formation of the purchaselog

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

Form 5. Register of the services which were renderedat 0% VAT rate.
| General Director         | General Director         |
|--------------------------|--------------------------|
|                     |                     |
| OAO Rostelecom           | OAO VolgaTelecom         |
|                     |                     |
|                     |                     |
|                     |                     |
| /signed/ D.Ye.  Yerokhin | /signed/ S.V. Omelchenko |
| December 27,  2005  | December 27, 2005   |
| Seal here                | Seal here                |

 

22

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Form 1

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

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

 
| **Including**                                      |
|----------------------------------------------------|
| **Sales liable to taxation at the rate of**        | ** ** | ** ** |
| **18 per cent (5)**                                | ** ** | **10 per cent (6)** | ** ** | ** ** | **0 per cent** | ** ** | ** ** | **20 per cent (8)** | ** ** | **Purchases** |
| **Cost of sales  without VAT  (rubles,  kopecks)** | ** ** | **VAT  amount  (rubles,  kopecks)** | ** ** | **Cost of sales without VAT  (rubles,  kopecks)** | ** ** | **VAT  amount  (rubles,  kopecks)** | ** ** | **(rubles, kopecks)** | ** ** | **Cost of sales  without VAT (rubles, kopecks)** | ** ** | **VAT amount (rubles, kopecks)** | ** ** | ** exempt from taxation (rubles, kopecks)** |
| **5а**                                       | ** ** | **5б** | ** ** | **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                                           |
| ***                                                                             |       | ***                                                                       |       | ***                                                                                                                                                                                |       | ***                                               |
| ***                                                                             |       | ***                                                                       |       | ***                                                                                                                                                                                |       | ***                                               |
|                                                                            |       |                                                                      |       |                                                                                                                                                                               |       | Legal address of  the client   (central agency)   |

 

* - the columns are not filled.

** - the indication 01 is used only for the registration in the saleslog of the invoices for the prepayments received on account of the rendering ofthe services. By the registration of the invoices for the services, the paymentfor which was performed as prepayment, the indication 02 is used.

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

 

23

----

 

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

 

24

----

 

Form 2

**Register of the Services ofRostelecom and the prepayments on account of the rendering of the Services ofRostelecom, included into the consolidated invoices, registered in the saleslog for ___________**

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

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

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

The description of the fields for the DBF file

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

 

25

----

 

Form 3

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

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

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

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

 

* - the columns are not filled.

** - the date of prepayment receipt.

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

**** - User’s details.

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

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

 

26

----

 
| 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)                                            |

 

27

----

 

Form 4

**Register of the prepayments onaccount of the rendering of the Services of Rostelecom, included into theconsolidated invoice, registered in the purchase log for ___________**
| **Form  number** | ** ** | **Ref.  No.** | ** ** | **Unique identifier of  the recipient  of the bill** | ** ** | **Name of User** | ** ** | **Invoice number** | ** ** | **Cost of services (including VAT, rubles,  kopecks)** | ** ** | **Amount of   VAT in  service cost  (rubles, kopecks)** |
|------------------|------------|---------------|------------|------------------------------------------------------|------------|------------------|------------|--------------------|------------|--------------------------------------------------------|------------|---------------------------------------------------------|
| ** **       | ** ** | **1**         | ** ** | ** **                                           | ** ** | **2**            | ** ** | **3***             | ** ** | **4**                                                  | ** ** | **5**                                                   |
|             |       | X             |       |                                                 |       | *Total*          |       | Х            |       |                                                   |       |                                                    |
|             |       | ***           |       |                                                 |       | ***              |       | ***                |       | ***                                                    |       | ***                                                     |
|             |       | ***           |       |                                                 |       | ***              |       | ***                |       | ***                                                    |       | ***                                                     |

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

* - invoice number assigned upon receipt of theprepayment

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

 

28

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Form 5

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

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

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

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

 

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

 

 

 

29

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**Appendix No. 5to Agreement No. 1096-05dt. December 27, 2005**

**Acceptance Actfor Services Rendered  Under AgreementNo.**                   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:
| ** **   | ** ** | **Service**                                                 | ** ** | **Basis for the calculation  of the service cost** | ** ** | **Service Tariff,** | ** ** | **Service Cost inc.** | ** ** | **Including VAT,** |
|--------------|------------|-------------------------------------------------------------|------------|----------------------------------------------------|------------|---------------------|------------|-----------------------|------------|--------------------|
| **Ref. No.** | ** ** | **Description**                                             | ** ** | **Title**                                          | ** ** | **Value**           | ** ** | **rubles/pcs**        | ** ** | **VAT, rubles**    | ** ** | **rubles** |
| 1            |       | 2                                                           |       | 3                                                  |       | 4                   |       | 5                     |       | 6                  |   | 7 |
| 1            |       | Services,  stipulated by  para. 2.1. of the Agreement: |       | Accrued income                                     |       |                |       |                  |       |               |   |   |
| Total        |       |                                                        |       |                                               |       |                |       |                  |       |               |   |   |

 

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

**The services were presented properly and according toAgreement terms.**
| General Director         |   | General Director          |
|--------------------------|--------|---------------------------|
| OAO Rostelecom           |   | OAO VolgaTelecom          |
|                     |   |                      |
| /signed/ D.Ye.  Yerokhin |   | /signed/ S.V.  Omelchenko |
| December 27, 2005   |   | December 27, 2005    |
| Seal here                |   | Seal here                 |

 

30

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**Appendix No. 6**to Agreement No. 1096-05dt. December 27,2005

## **List of Reporting Forms**

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

1.2         F 88 Outgoing payableexchange data - presented monthly

1.3         F 4 Data of exchange overthe telecommunication networks - presented once in a quarter

1.4         F 12 Data of incomes ofcommunication companies - presented monthly

1.5         F 65 Data of incomes fromtelecommunications - presented once in a quarter

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

Information regardingstatistical reporting.

While working out thetitle list of the sample, it is necessary to put the unique number of theentity, registered by the Computer Center for the data that have to beregistered in the statistic accounts forms of OAO Rostelecom.

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

 

Theday of a month, going after the reporting period is shown.

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

 

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

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

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

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

Contact Tel: 973-99-68

2.2.                  “The analysis ofthe state of the accounts receivable”

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| General Director         |   | General Director          |
|--------------------------|--------|---------------------------|
| OAO Rostelecom           |   | OAO VolgaTelecom          |
|                     |   |                      |
| /signed/ D.Ye.  Yerokhin |   | /signed/ S.V.  Omelchenko |
| December 27, 2005   |   | December 27, 2005    |
| Seal here                |   | Seal here                 |

 

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**AppendixNo. 7********toAgreement No. 1096-05****dt. December 27, 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 of27 % 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 the Services, rendered by the Operator toRostelecom within the terms and in the amount indicated further. The totalamount of monetary obligation of Rostelecom for the Services rendered toRostelecom by the Operator in each corresponding period is calculated on thebasis of Acts of Acceptance, signed by the Parties for the correspondingperiods.

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

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

**Х** — amount payableby Rostelecom by 25th day of the billing period at the latest  to the Operator for Traffic admissionservices 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 themonth preceding the Billing period, in accordance with the Operator’s Report,for the Telecommunication Services rendered by Rostelecom to the Subscribersduring all periods preceding the Billing period.

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

2.3.                         The calculatedpayment **Y** is included into the cost of theservices rendered by the Operator to Rostelecom under this Agreement for allperiods of its validity, in the part in which these services were not paid forby the moment of the calculation of the payment.  The Parties agree that in the first place thepayments account for the services rendered during the earlier periods.

2.4.                          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.

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

3.               In order tocancel (partially cancel) the obligations indicated in para. 1 and 2hereof, as well as the obligations of Rostelecom to the Operator arising fromthe Agreement of connection of telecommunications networks No.                          in the redaction dated                         (hereinafter — “Agreement of connection”), the Parties agree upon monthlyoffsetting of claims by means of signing Offset Acts on the dates when suchobligations must be fulfilled in accordance with this Agreement and theAgreement of connection.

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| General Director         |   | General Director          |
|--------------------------|--------|---------------------------|
| OAO Rostelecom           |   | OAO VolgaTelecom          |
|                     |   |                      |
| /signed/ D.Ye.  Yerokhin |   | /signed/ S.V.  Omelchenko |
| December 27, 2005   |   | December 27, 2005    |
| Seal here                |   | Seal here                 |

 

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**                                                           Appendix No. 8               to Agreement No. 1096-05dt. December 27, 2005**

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

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

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

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

4.                The reasons forthe 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.               The followingactions 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 fromSubscribers and so on.

6.              Control of billingand account data

6.1.                              Thereason for control of the billing and accounts data is the discrepancy of costparameters of the Operator’s Report and data available to Rostelecom.

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

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

·                  Minimumnon-tariffed limit,

·                  typeof the traffic round-off,

·                  Tariffsapplied.

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

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

7.               Detailedreconciliation

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

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

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

·                  ancillaryparameters (switchboards, trunks, numbering capacity),

·                  aspectof the detailed reconciliation,

·                  sizeof the detailed reconciliation,

·                  dataexchange type.

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

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

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

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

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

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

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

 

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Table 2. Format of callservice 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)

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**AppendixNo. 9****to Agreement No. 1096-05dt. December 27, 2005**

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

**1.****              Terms andDefinitions**

1.1.                             Receivablesdue from Subscribers — receivables from legal entities and individuals relatedto payments for long-distance and international telecommunications rendered tothe latter by Rostelecom.

1.2.                             OverdueReceivables — Receivables due from Subscribers not settled during the termspecified in the agreement (invoice). The Overdue Receivables fall intoReceivables Real for Collection, Bad Receivables.

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

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

1.5.                             QualifiedBad Receivables — Overdue Receivables collection of which is impossible due tothe following reasons:

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

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

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

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

1.6.                             Payablesdue Subscribers — indebtedness of Rostelecom towards individuals in the amountof funds received on account of oncoming long-distance and internationaltelecommunications. Payables due Subscriber are reflected in the books ofRostelecom and the Operator.

1.7.                             UncalledPayables due Subscribers — Payables due Subscribers, reclamation of which isimpossible by users due to the following reasons:

-                    the limitationperiod in relation to indebtedness has elapsed;

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

**2.****              General**

2.1.                             TheseRegulations determine procedure of handling by the Operator of Receivables duefrom Subscribers emerged in relation to rendering by the latter oflong-distance and international telecommunications.

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

**3.****              Reconcilement ofIndebtedness**

Reconcilement of Receivables due from Subscribers andPayables due Subscribers as per data of Rostelecom and the Operator isconducted on the basis of Operator’s Report information (form 2 of Appendix 3to the Agreement). Approval of Operator’s Report by Rostelecom simultaneouslyimplies approval of the Operator’s data on amount of Receivables due fromSubscriber and Payables due Subscribers.

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**4.****              Adjustment ofIndebtedness**

4.1.                             Incase of errors that have caused misstatement of amount of Receivables due fromSubscribers and Payables due Subscribers are detected, the indebtedness can beadjusted in accordance with the procedure outlined in the present article.

4.2.                             Inaccordance with the present article, it is required to conduct adjustment ofmisstatements of Receivables due from Subscribers and Payables due Subscribers,which have emerged in the result of:

-                        errors ofthe Operator during classification of monetary funds received from subscribers;

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

4.3.                             Correctionof the indebtedness can be performed twice a year — according to the balance onthe 31st of March and 30th ofJune of each year.

4.4.                             Foradjustment of indebtedness the Operator draws up and submits to Rostelecom thefollowing documents:

-                        List of adjustments of Receivables due fromSubscribers and Payables due Subscribers as per Form 1 of the Regulations;

-                        Copies of documents confirming necessity ofadjustment of Receivables due from Subscribers and Payables due Subscribers(acts of settlements reconcilement, invoices, payment documents, claims,judicial decisions, etc.);

-                        Register of documents confirming necessity ofadjustment of Receivables due from Subscribers and Payables due Subscribers asper Form 2 of the present Regulations.

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

4.5.                  Rostelecomstudies the documents submitted by the Operator and, provided comments areabsent, approves them within 45 days from the date of submitting. The approvalimplies a respective endorsement on List of adjustments of Receivables due fromSubscribers and Payables due Subscribers.

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

In case comments on the documents submitted by theOperator are present, Rostelecom notifies the Operator in writing not later than45 days from the date of presentation of documents. During 30 days from themoment of receipt of such notification the Operator must remove the revealedcomments and submit to Rostelecom documents, which have been commented on byRostelecom, anew.

4.6.                  On the basis ofList of adjustments of Receivables due from Subscribers and Payables dueSubscribers approved by Rostelecom, the Parties introduce adjustments intoaccounting records during the month in which Rostelecom approved the List. Duringthe same month adjustments of indebtedness are included into forms 2.1 and 2.2of the Operator’s Report (Appendix No.3 to the Agreement).

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

**5.****              Inventory ofIndebtedness**

5.1.                  Annually, as of September 30of each year, the Operator carries out inventory of Receivables due fromSubscribers and Payables due Subscribers. The inventory is taken in accordancewith inventory normative documents in force for the moment of its taking. Forthe moment of signing of the Contract, Guidelines on inventory of property andfinancial liabilities, approved by Order of RF MF No.49 dated 13.06.1995, serveas such document.

5.2.                  As per resultsof inventory the Operator draws up:

-                                  InventoryDeed as per Form 3 of the Regulations;

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

-                                  Listof adjustments of Receivables due from Subscribers and Payables due Subscribersas per Form 1 of the Regulations;

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-                                  copiesof documents confirming necessity of adjustment of Receivables due fromSubscribers and Payables due Subscribers (acts of settlements reconcilement,invoices, payment documents, claims);

-                                  Registerof documents confirming necessity of adjustment of Receivables due fromSubscribers and Payables due Subscribers as per Form 2 of the presentRegulations.

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

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

Approval of the saiddocuments by Rostelecom implies:

-                                  approvalby Rostelecom of inventory results;

-                                  approvalby Rostelecom of adjustments of Receivables due from Subscribers and Payablesdue Subscribers, proposed by the Operator in relation to revelation of errorsand misstatements.

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

-                                  notificationon approval of inventory results and adjustments of Receivables due fromSubscribers and Payables due Subscribers in an optional form. The saidnotification, among other things, must contain information on the period(month) during which adjustments are made in the accounting records ofRostelecom and the Operator;

-                                  approvedcopy of Inventory Deed;

-                                  approvedcopy of List of adjustments of Receivables due from Subscribers and Payablesdue Subscribers.

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

5.4.                    On the basisof Inventory Deed and List of adjustments of Receivables due from Subscribersand Payables due Subscribers 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 Subscribers and Payables due Subscribers. During the same monthadjustments of indebtedness are included into forms 2.1 and 2.2 of the Operator’sReport (Appendix No.3 to the Agreement).

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

**6.****              Order of Collectionof Overdue Receivables**

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

6.2.                    In case ofoverdue fulfillment by the Subscribe of their liabilities to pay fortelecommunications rendered by Rostelecom, accrual of penalty is carried out inaccordance with conditions of the agreement, on the basis of which theSubscribers are rendered telecommunications by Rostelecom and/or in accordancewith current law. Nevertheless, in any case, the Operator must not collectpenalty in a judicial procedure in part exceeding 100% of the principal debtamount of a corresponding User for telecommunications rendered by Rostelecom.

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6.3.                    In case ofemergence of Overdue Receivables the Operator must take the following measuresaimed at collecting of Overdue Receivables by the Operator from Subscribersbefore 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 Subscribers.

6.3.2.                    Not later than20 days after measures indicated in para. 6.3.1. have been taken, theOperator suspends access to Rostelecom services and restricts access to certaintypes of services rendered by Rostelecom in accordance with Public Offer(Appendix No.1).

6.3.3.                    Not later than20 days after the measures indicated in para. 6.3.2  have been taken by the Operator, the Operatorforwards to Subscribers with Overdue Receivables warning letters (claim)regarding presence and amount of Overdue Receivables indicating term duringwhich such Overdue Receivables should be settled.

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

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

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

**7.****              Writing-off ofReceivables due from Subscribers and Payables due Subscribers**

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

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

7.3.                    During 45 daysfrom the receipt of notification on approval of inventory results andadjustments of Receivables due from Subscribers from Rostelecom, the Operatoris obliged to forward to Rostelecom the following documents related toQualified Bad Receivables and Uncalled Payables due Subscribers, indicated inthe Inventory Deed:

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

-                        copies ofdocuments pursuant to written grounding for writing-off of indebtedness;

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

-                        List ofindebtedness being written-off as per form 7.

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

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

During 90 days from the date of approval Rostelecomforwards to the Operator the Statement of Rostelecom Board Decision onwriting-off of Receivables due from Subscribers and Payables due Subscribers inthe amount corresponding to the amount of indebtedness indicated in writtengroundings approved by Rostelecom. The Statement of Rostelecom Board Decisionon writing-off of Receivables due from Subscribers and Payables due Subscribersencloses Register of written grounding for writing-off of indebtedness as per Form 6and List of indebtedness being written-off drawn up on the basis of the saidgroundings approved by Rostelecom as per Form 7.

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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 basisof Statement of Rostelecom Board Decision on writing-off of Receivables duefrom Subscribers and Payables due Subscribers, Register of written groundingfor writing-off of indebtedness and List of indebtedness being written-offdrawn up on the basis of the said groundings approved by Rostelecom the Partieswrite-off the indebtedness in the accounting records. During the same month thewritten-off indebtedness is included into forms 2.1 and 2.2 of the Operator’sReport (Appendix No.3 to the Agreement).

7.6.          The written-offReceivables due from Subscribers are reflected off-balance during five yearsfrom the moment of writing-off. In case money are received in return of suchindebtedness the Operator submits to Rostelecom a Report on monetary fundsreceived in return of written-off Receivables as per Form 8. The Report issubmitted along with Operator’s Report for the period during which the monetaryfunds are received.

The 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.

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

** **

**Adjusted debts due from/to the users forlong-distance and international telecommunications provided by OAO Rostelecomas of _____________________________**

1. On accounts receivable

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

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

 

 

43

----

Debts for the services to which 0% VAT isapplied

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

 

2. On accounts payable

Debts for the services to which 18% VAT isapplied

 

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

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

 

 

44

----

 

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) |

 

****

45

----

 

**Form 2**

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

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

 

----

* — these lines are filled in only when making out aregister on the results of inventory-taking
| Director         |   | (Full name) |
|------------------|--------|-------------|
|             |   |        |
| Chief accountant |   | (Full name) |

 

46

----

 

#### **Form 3**

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

 

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

#### ** **

#### Deed of Inventory of user settlements for long-distance andinternational 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** | ** ** |
|                   |       |                        |       |              |       |                    |       |                                                                                               |       |   |   |   |   |   |   |   |   |   |   |   |   |
|              |       |                        |       |              |       |                    |       |                                                                                               |       |   |   |   |   |   |   |   |   |   |   |   |   |

 

47

----

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   |

 

 

 

 

48

----

|                | ** ** | ** ** | **Form 4**    |
|----------------|------------|------------|--------------------|
|           | ** ** | ** ** | ** **         |
| Organization   | ** ** | ** ** | **I  Approve**     |
|           | ** ** | ** ** | ** **         |
| ** **     | ** ** | ** ** | **(Name,  title)** |
| ** **     | ** ** | ** ** | ** **         |
| structure unit | ** ** | ** ** | **(date)**         |

 

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

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

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

 

 

Tobe printed out on both sides without the heading. Signature to be printedoverleaf.

Notes:

1.                  Specificsof inventory-taking of the debts on telecommunications with individuals:

·                       on individuals whoseperiod outstanding is over 2 months since the day in arrears — debts shall beconfirmed by “reconcilement acts” (a printout from the billing system with areturn receipt requested which shall be signed by the individual and passed tothe accounting department);

·                       on individuals whoseperiod outstanding is under 2 months since the day in arrears — confirmation ofthe individuals’ debts for telecommunications is carried out through billingfor the telecommunications with a specification of the user’s total amountoutstanding “As of _____ the amount outstanding is ___. Should you disagree,please notify us within 10 days. Otherwise the debt shall be deemed confirmed”;

·                       on individuals’ debtswhose due date is still to come — debts shall be confirmed by the accountingfigures in a billing system printout of the data on the debt period.

2.                  Accountsreceivable are classified in column 16 in the following way: 1 — with anexpired period of limitation; 2 — debts that are bad because of the individual’sdeath or the liquidation of the legal entity; 3 — debts that are bad because ofthe legal entity’s bankruptcy; 4 — debts that are bad because of the omissionof the time limit for sending the executive document for action; 5 — other badaccounts receivable.  Accounts payableare classified in column 16 with attribute 6 — uncalled accounts payable.

49

----

* *
|            | **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:                                                                                                           |       |       |       |

 

50

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

* *

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

 

* *

51

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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)** |

** **

 

 

----

**Form 7**

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

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

* *

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

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

 

** **

----

** **

**Form 8**

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

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

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

* *

 

 

54

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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 |   | X |   | X |   |
|              |       |                                   |       |                                    |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                   |       |                                   |       |                                    |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

 

 

 

----