Exhibit 4.34.2


 


APPENDIX
NO. 1


to Agency Agreement


(Form 2)


No. 6595/06-DO(59-06-23)


 


dt.  January 1,
2006


 


AGREEMENT


 


	
  City

  	
  Date:                              200  

  



 


Rostelecom, Open Joint-Stock Company for Long-Distance and International
Telecommunications (License for provision of long-distance and international
telecommunications No. 29777 dt.               
), represented by                                
“                               ”,
acting on behalf of and commissioned by OAO Rostelecom on the grounds of the
agreement concluded between                                   ,
and OAO Rostelecom, No.               
dt.               
hereinafter referred to as “Rostelecom”, represented by                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          , authorized to
act by Power of Attorney dt.                             
No.                                 ,
on the one part, and


 


hereinafter referred to as the “Operator” represented
by


 


 


                                ,
authorized to act by                                 
on the other part, have concluded the following Agreement:


 


1.                                      Terms and
Definitions


 


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


 


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


 


1.2.                              “Operator’s
numbering area” means the numeration resource of the integrated
telecommunications network of the Russian Federation, allotted to the Operator,
identified by the code of the geographically determined numbering area.


 


1.3.                              “License of
Rostelecom” means the long-distance and international
telecommunications license of OAO Rostelecom No. 29777 of 11.12.2003 on
the grounds of which Rostelecom renders the Users its services.


 


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


 


1.5.                              “reporting
period” means the period of one calendar month during which the
telecommunications were rendered to the Users.


 


1.6.                              “Users”
means the persons, including the Operator’s subscribers, ordering and/or using
the Services via the Operator.


 


1.7.                              “Billing
period” means a calendar month following the reporting period.


 


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


 


1.9.                              “Long-distance
telecommunications Tariff” means the Service unit cost charged to
the User for the long-distance telecommunication services.


 


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1.10.                        “International
telecommunications Tariff” means the Service unit cost charged to
the User for the international telecommunication services.


 


1.11.                        “Long-distance
telecommunications” means the services of telecommunications between
the Users of the Operator’s numbering area and the Users of other zones of the
geographically determined and undetermined numbering areas (including the Users
of other Operator’s numbering areas).


 


1.12.                        “International
telecommunications” means the services of telecommunications between
the Users of the Operator’s numbering area and the Users located on the
territory of another country.


 


1.13.                        “Services”
means jointly “Long-distance telecommunications” and “International
telecommunications” rendered to the Users by Rostelecom.


 


1.14.                        “Parties”
means jointly OAO Rostelecom and the “Operator”.


 


2.                                      Subject Matter of
the Contract


 


2.1.                              Rostelecom commissions and the
Operator undertakes the obligation to fulfill for a consideration, on behalf
of, and at the expense of Rostelecom, legal and other actions indicated in
para. 3.3.1.  hereunder
concerning settlement of accounts with the Users for the Services rendered.


 


2.2.                              The Operator undertakes the
obligation to render to Rostelecom the services indicated in para. 3.3.2.  of the Agreement concerning
settlement of accounts with the Users for the Services rendered, and Rostelecom
is obliged to pay consideration for the Operator’s services.


 


3.                                      Obligations of
the Parties


 


3.1.                            Rostelecom undertakes the
responsibility:


 


3.1.1.                     In accordance
with Section 4 hereunder, to pay broker’s fee to the Operator for the
performance of the actions indicated in para. 3.3.1. hereunder.


 


3.1.2.                     In accordance
with the procedure indicated in Section 9 hereunder, to cover the Operator’s
expenses incurred in connection with the fulfillment of their obligations indicated
in para. 3.3.1. hereunder, under the Agreement.


 


3.1.3.                     In accordance
with Section 4 hereunder, to pay consideration for the Operator’s services
indicated in para. 3.3.2. hereunder.


 


3.1.4.                     In order to
organize the claim and action proceedings by the Operator, in accordance with
para. 3.3.1.6. of the Agreement, to issue, if needed, a power of attorney for
the Operator to represent the penalties of Rostelecom in court, with the right
of power transfer.


 


3.1.5.                     To issue a power
of attorney for the Operator to represent the penalties of Rostelecom in court
and in order to ensure the Operator’s invoicing management in accordance with
para. 3.3.1.5. of the Agreement, with the right of delegation of power.


 


3.1.6.                     To inform the
Operator about the introduction of new Tariffs in accordance with the procedure
indicated in Section 7 hereunder.


 


3.1.7.                     To provide
information and documentation necessary for the fulfillment of the commission
and/or rendering of Services under the Agreement.


 


3.2.                            Rostelecom has a right:


 


3.2.1.                     To control the
accuracy of the fulfillment of the Agreement by the Operator on the grounds of
the Check-up procedure in accordance with Appendix No. 7.


 


3.2.2.                     To decrease the
scope of the Operator’s obligations on the fulfillment of the commission under
the Agreement, with the corresponding decrease by the Parties of the
consideration for 


 


2

















 


the commission and/or service rendered.


 


3.2.3.                     To demand from
the Operator the transfer of the payments amounts due to Rostelecom for the
services rendered on the basis of the indications of the Operator’s
communication gear, calculating the volume of the services rendered.


 


3.3.                            The Operator undertakes the
following obligations:


 


3.3.1.                  To
perform on behalf of, and at the expense of Rostelecom the following actions:


 


3.3.1.1.            In the Billing period to
present (compose and provide) the bills on behalf of Rostelecom, for the
Services rendered to the Users.  The bills must be presented to the Users before
the 12th day of the Billing period, indicating the total amount 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 that the User must pay for
the Services within 15 days from the moment of issue of the bill.  The bills are issued to the
Users on the basis of the indications of the Operator’s communication gear.  The bills for the Services
rendered to the Users must be based on the Tariffs set by Rostelecom, and
taking into consideration the Tariff change by Rostelecom within the context of
one-time arrangements.


 


3.3.1.2.            To receive on their account
amounts of payment from the Users for the Services rendered by Rostelecom.


 


3.3.1.3.           To recover debts of the Users,
arising in connection with nonpayment for the Services rendered, including the
performance of claim and action proceedings against the Users connected with
the payment for the Services rendered to the Users and connected with rendering
of Services.


 


3.3.1.4.           To manage invoicing in
accordance with the procedure indicated in Appendix No. 4 hereunder.


 


3.3.1.5.           To perform the claims and action proceedings with the
Users upon the issues concerning the quality of the Services rendered to the
Users by Rostelecom.


 


3.3.1.6.           To conclude agreements with the Users – legal entities
for the rendering of Services in accordance with Appendix No. 11.


 


3.3.1.7.           To render information and
reference services to the Users.


 


3.3.2.                  To render the following services
to Rostelecom:


 


3.3.2.1.            To suspend the access of the
corresponding Users of the Operator to the Services until the complete
fulfillment of their obligations upon the Service payments.  The Operator must suspend the
access of the User to the Services of Rostelecom if the User fails to pay for
the Services rendered to them by Rostelecom within more than 30 days after the
expiry of the payment term, in accordance with Appendix No. 1 hereunder.


 


3.3.2.2.            To manage the
billing (registration and tariffication) of the Users’ outgoing long-distance
and international calls.
To perform the registration of the Services rendered to the Users, with
the help of their communication gear.  By the Service tariffication, to apply the
corresponding VAT rate in accordance with the procedure indicated in Appendix No. 4
hereunder;


 


3.3.2.3.            To organize and perform the
delivery of the issued bills and invoices to the Users.  To compose second copies of
the invoices, to provide their storage for the period of 4 years from the date
of issue.  To provide the issue of second
certified copies upon request of Rostelecom or third parties in statutory cases
within three (3) business days by fax and fifteen (15) business days by
post upon receipt of the corresponding demand.


 


3.3.2.4.            To draw up and
present to Rostelecom the documentation for business accounting, taxation and
statistical purposes specified by the Agreement.


 


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3.3.2.5.            To provide the
storage of the basic documents, namely, bills, invoices presented to the Users,
billing data in accordance with the current law and the Operator’s inner
regulations on documentation storage terms, but no fewer than five years from
the date of issue.  To present the
originals or copies of the basic documents upon request of Rostelecom or third
parties in statutory cases within three (3) business days by fax and ten (10) business
days by post upon receipt of the corresponding demand.


 


3.3.2.6.            To inform the
Users officially about the Services and Tariffs in accordance with the current
law and the Operator’s notification regulations.


 


3.3.2.7.            To draw up and present to
Rostelecom the documents indicated in Sections 1 and 2 of Appendix No. 4,
as well as documents indicated in Appendix No. 10 of the Agreement, in
accordance with the procedure indicated in the mentioned Appendices.


 


3.3.3.                     To present to
Rostelecom reports on fulfillment of the commission in accordance with the form
specified in Appendix No. 3, within the terms and upon the conditions
specified by the Agreement.


 


3.3.4.                     To provide the
fulfillment of the Users’ obligations for Rostelecom for Service payment in
accordance with the procedure indicated in Section 5 hereunder.


 


3.3.5.                     To fulfill other
obligations of the Operator specified by the Agreement and the current law of
the Russian Federation.


 


3.4.                            The Operator has the following
rights:


 


3.4.1.                     To demand the
fulfillment by the Users of their obligations on Service payment.  To engage third parties for
Service rendering.


 


3.4.2.                     To receive from
Rostelecom the information and documentation required for the fulfillment of
the commission and/or rendering of the services under the Agreement.


 


3.5.                            The Parties undertake the
following obligations:


 


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


 


3.5.2.                     To maintain the confidential
character of the conditions and provisions of the Agreement, as well as any
physical, technical, economic and financial information concerning each of the
Parties and the subject of the Agreement (“Confidential information”), and not
to divulge the like information to third persons without the consent of the
other Party hereunder, excluding the cases when such divulgence is required in
accordance with the law of the Russian Federation or the law of the United
States of America (concerning the corresponding Party).  Regardless of the aforesaid,
each of the Parties hereto has the right to divulge the Confidential
information to their employees provided the recipient of the like information
is instructed to maintain the confidential character of the former.  As concerns any divulgence of
the Confidential information, the Article is valid within (three) years
from the expiry of the Agreement on any grounds.


 


4.                                      Parties’
Settlement


 


4.1.                              The mutual settlement between
the Parties are performed monthly, on the basis of the Agreement, the report of
the fulfillment of the agency commission of Rostelecom sent by the Operator to
Rostelecom in accordance with para. 3.3.3. (hereinafter - “Report”),
and the Acceptance Act for of the Services rendered (hereinafter - “Act”).


 


4.2.                              The consideration, the service
costs and the amount of the consideration payments are calculated in accordance
with the procedure specified in Appendix No. 2 hereunder.  The mutual payments of the
Parties are calculated as follows:


 


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4.2.1.                     The Operator
performs the transfer to Rostelecom of the total Accrued income within the term
no later than the last day of the month of the Billing period, for the services
of the long-distance and international telecommunication services by Rostelecom
to the Users during the reporting month.  The amount of the Accrued income is determined
on the basis of the Report.


 


4.2.2.                     The Operator has
the right to deduct from the regular payment to Rostelecom:


 


(1) the amounts of the consideration payments for the performance
of the actions indicated in para. 3.3.1. hereunder.  The sums
indicated are calculated on the basis of the Report.


 


(2) service payments
indicated in para. 3.3.2. hereunder.  The sum indicated is calculated on the basis of the Acceptance Act for
the Services rendered.


 


(3) refund of the
expenses connected with the fulfillment by the Operator of the agency
commission in accordance with Appendix No. 2 hereunder.


 


4.3.                              The Report is drawn up in
accordance with the form presented in Appendix No. 3. The Statement of
acceptance of the Services rendered is drawn up in accordance with the form
presented in Appendix No. 5 of the Agreement.  The Operator
presents the Report and the Act to Rostelecom within the term no later than the
5th day of the Billing period.  Together with the Report, the Operator sends to
Rostelecom the invoice indicating the amount of consideration and the cost of
the services rendered.


 


4.4.                              Rostelecom considers the
Report and the Act and confirms/signs them.  Together with the
signing of the Report, Rostelecom presents to the Operator the bill for the
amount of the Accrued income in accordance with the confirmed Report.


 


4.5.                              Should any comments arise to
the Report or Act presented by the Operator, Rostelecom notifies the Operator
about the data discrepancy of the current Report within the period of 5 days
upon receipt of the corresponding documentation.  At that, Rostelecom confirms/signs the Report
and Act with comments, and the Parties settle the accounts on the amount of the
undisputed sum.


 


4.6.                              In order to eliminate the
shortcomings of the Report, the Parties conduct negotiations within the period
of one month and perform a reconciliation/detailed elaboration of the data of
the Parties.  In accordance
with the results of the revision, the Troubleshooting Report is signed by the
Parties, and, if required, a new account of payments is made in the Billing
periods that follow.  The signing by
the Parties of the Troubleshooting Report also means the confirmation of the
Operator’s Report by Rostelecom.  In case of need the Parties make a new account
of payments in the Billing periods that follow.


 


4.7.                              Not being limited by the conditions
mentioned in para. 4.6. hereunder, in case of detection by one of the Parties
of unreliable Report data provided, the Party that detects the aforementioned
discrepancy notifies immediately the other Party about this fact.  The Parties conduct negotiations
in order to eliminate the data discrepancy within the period of one month from
the moment of the detection of the unreliable data provided.  In case of need the Parties
make a new account of payments in the Billing periods that follow.


 


4.8.                              The signing of the Report by
Rostelecom also means the confirmation of fulfillment of cross obligations of
Rostelecom on the payment to the Operator of the consideration and the refund
of charges of the Operator during their fulfillment of commission under the Agreement
and the obligations of the Operator on the transfer to Rostelecom of the
payments by the Users for the Services rendered.


 


4.9.                              By the last day of the Billing
period the Operator transfers to Rostelecom the payments in the amount of the
Accrued income in accordance with the Agency Report with the deduction of the
sums indicated in para. 4.2. hereunder.  At that, the payment amounts transferred by the
Operator securing the guarantee of the fulfillment by the Users of their
obligations on Service payment, concerning the Service payments with respect to
which the 0% VAT rate was applied, are transferred by a separate payment order
in accordance with the procedure specified in Section 2 of Appendix No. 4
of the Agreement.


 


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4.10.                        The date of fulfillment of the
Operator’s monetary obligations is the date of receipt of payments on the
correspondent account of the service bank of Rostelecom.


 


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


 


4.12.                        Quarterly and upon necessity
Rostelecom and the Operator perform the inspection of mutual settlements.  The Reconciliation Report of
Mutual Settlements is drawn up by the party concerned in two counterparts and
signed by the authorized representatives of the Parties.  The Party receiving the
Reconciliation Report of Mutual Settlements must sign the Reconciliation Report
of Mutual Settlements or present its objections concerning the reliability of
the information contained in it within the period of twenty (20) days from the
date of dispatch of the Reconciliation Report of Mutual Settlements.


 


4.13.                        The Parties agree that, if the
total amount of payments transferred by the Operator to Rostelecom in
accordance with para. 4.2. hereunder for the corresponding Billing period and
the total amount of the obligations of Rostelecom on the consideration for the
actions identified in para. 3.3.1. and the services identified in para. 3.3.2.
of the Agreement and the refund of charges of the Operator during the same
period, in the aggregate exceeds the sum received by the Operator from the
Users for the Services rendered during the same Billing period, in the case of
the like excess of the payments transferred by the Operator to Rostelecom
(hereinafter - “Collateral”) are considered transferred as the result of the
fulfillment by the Operator of their obligations specified in para. 3.3.3.
hereunder.


 


5.                                      The Procedure of
the Fulfillment by the Operator of the obligations of the Users for the Service
Payment for Rostelecom


 


5.1.                              In accordance with Article In
accordance with Article In accordance with Article 329 of the Civil
Code of the Russian Federation, the Parties agree that the Operator will
provide the fulfillment by the Users of the obligations for the Service payment
for Rostelecom in the following way:


 


5.1.1.                     In case of
non-performance by the Users of their obligations of payment for the Services
rendered by Rostelecom during the Accounting Period until the 20th
day of the Billing period, the Operator is obliged to fulfill until the 25th
day of the Billing period the obligations for the Service payments for the like
Users (hereinafter – “Debtors”) and
transfer to Rostelecom the amount of security for the corresponding Billing
period, and Rostelecom, on its part, is obliged to transfer to the Operator as
provided in this Section 5, the authority of Rostelecom for the receipt of
the payments from the Debtors on account of the Service payments for the
corresponding Billing period.


 


5.1.2.                     During every
Billing period the Operator provides the fulfillment of all unduly performed
monetary obligations of the Debtors on the payments for the Services rendered
by Rostelecom during the previous Billing period, in the amount if the
Collateral for the corresponding Billing period, is that the Operator transfers
to the Rostelecom the total amount calculated in accordance with para. 4.2.
hereunder for every Billing period.


 


5.2.                              In case of duly fulfillment by
the Operator of the obligations indicated in para. 5.1.  hereunder, the rights of
Rostelecom for the receipt of the Service payments from the Debtors for the
month preceding the Billing period are transferred to the Operator, and as the
Operator has the information about the Debtors, as well as the documents
confirming the nonpayment by the Debtors for the Services rendered by
Rostelecom, during every Billing period in which they have transferred the
payments to Rostelecom in accordance with the fulfillment of the obligations
indicated in para. 5.1.
hereunder, the Operator is obliged to send to Rostelecom the information
about the like Users within the period of 10 days, including the amount of
indebtedness of each Debtor for the Services rendered (hereinafter - “Debtor
Register”), in the following way:


 


6

















 


5.2.1.                     The total amount
of indebtedness of all Debtors included into the Debtor Register must be equal
to the Collateral arising in the corresponding Billing period.


 


5.2.2.                     The Debtor
Register is drawn up in accordance with the form specified in Appendix No. 8
in the form of an electronic document with the use of a digital signature, and
is sent to Rostelecom to the following e-mail address:                              .                                    .


 


5.2.3.                     Within the period
of 10 days from the moment of coming into effect of the Agreement the Operator
is obliged to send to Rostelecom the certificate of the signature key
facilitating the confirmation of the authenticity of the electronic digital
signature of the Operator in the Debtor Register and the identification of the
holder of the certificate of the signature key.


 


5.2.4.                     Within the period
of 10 days from the receipt of the Debtor Register Rostelecom is obliged to
check the authenticity of the digital signature of the Operator in the Debtor
Register, to check the correspondence of the Debtor Register to the conditions
of the present para. 5.2. and to send a written notification of the results of
the aforesaid check-up to the Operator.


 


5.2.5.                     In case of the confirmation
of the authenticity of the digital signature and the correspondence of the
Debtor Register to the conditions of this para. 5.2., the rights of Rostelecom
to the receipt of payments from the Debtors, specified in the relevant
register, on account of the Service payments in the amount equal to the
Collateral, are considered transferred to the Operator from the moment of the
receipt by Rostelecom of the Collateral from the Operator for the corresponding
Billing period.


 


5.3.                              Together with the Debtor
Register send to Rostelecom in accordance with para. 5.2 hereunder, the
Operator is obliged to send to Rostelecom in the written form the Consolidated
Debtor Register for the corresponding Billing period indicating the total
number of Debtors and the Collateral for the corresponding Billing period.


 


5.4.                              There should be no payment or
reimbursement of expenses for the fulfillment by the Parties of the obligations
specified in the present Section 5 of the Agreement.


 


5.5.                              The Parties agree that the way
of providing the fulfillment of the obligations specified in the present Section 5
of the Agreement is not del credere.


 


6.                                      General
Requirements to the Performance of the Claims


 


6.1.                              The Operator performs the
claiming and action activities with the Users in accordance with the current
law of the Russian Federation and the inner regulations of the performance of
the claiming proceedings adopted by the Operator.


 


6.2.                              The Operator performs the
claiming proceedings as regards the claims asserted by the Users concerning the
quality of the Services rendered. The Operator also asserts claims to the Users
concerning non-performance or unduly performance by the latter of their
obligations on the Service payments.


 


6.3.                              In the process of handling of
the Users’ claims use should be made of the information and referential data of
the database of the Operator and Rostelecom.


 


6.4.                              In case of nonpayment by the
User for the Services rendered within the period of more than three months from
the moment of the payment of the corresponding bill, the Operator has the right
to sue the corresponding User.


 


7.                                      The Tariffs for
the Long-distance and International Telecommunications


 


7.1.                              The long-distance
telecommunications Tariffs are determined and changed in accordance with the
current law.


 


7.2.                              The international
telecommunications tariffs are 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 twenty (20) days before
the introduction of the new international telecommunications tariffs.


 


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7.3.                              The notification of the Users
about the changes of the long-distance and international telecommunications
Tariffs is performed by the Operator, in accordance with the current law and
the inner notification procedure adopted by the Operator.


 


8.                                      Responsibility of
the Parties


 


8.1.                              The Parties undertake the
responsibility for the non-performance or unduly performance of the obligations
under the Agreement in accordance with the current law of the Russian
Federation.


 


8.2.                              In case of violation by the
Operator of the terms of fulfillment of their obligations for the transfer to
Rostelecom of the Accrued income with the deduction of the amounts indicated in
para. 4.2.2. of the Agreement, Rostelecom has the right to charge the penalty
in the amount of 1/300 of the refinancing rate of the Central Bank of the
Russian Federation for each day of delay in execution of the redeemable sum.  The Operator is obliged to pay
to Rostelecom the penalty within the period of ten (10) banking days from
the moment of the receipt of the corresponding payment demand.  The Parties agree to perform
the corresponding payments no later than within the period of ten (10) banking
days from the moment of the receipt of the corresponding demand.


 


8.3.                              In case of the presentation by
the Operator of unreliable data in the Report (para. 4.3.), provided that the
amount payable calculated on the basis of the unreliable Report data is smaller
than the sum based on the amount of the actual Services rendered, Rostelecom
has the right to charge to the Operator the forfeit in the form of penalty.  The amount of the penalty of
1/300 of the refinancing rate of the Central Bank of the Russian Federation for
each day starting with the day of the receipt of the unreliable data, until the
day of the receipt of the reliable data.  The like forfeit in the form of the penalty is
calculated on the basis of the disparity between the amount of payments
calculated on the basis of the reliable data and the amount of payments
calculated on the basis of the unreliable data.  The penalty, as well as the deficient payments
to Rostelecom must be paid within the period of ten (10) banking days from
the moment of the receipt of the corresponding payment demand.


 


8.4.                              In case of non-presentation
(or untimely presentation) of the Report by the Operator Rostelecom has the
right to charge the forfeit in the form of the penalty in the amount of 1/300 of
the refinancing 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 from the moment of the
receipt of the corresponding payment demand.


 


8.5.                              All forfeits under the
Agreement are charged in addition to any amounts of losses the recovery of
which can be demanded by the Party charging the corresponding forfeit upon the
Party which has violated the conditions of the Agreement, in accordance with
the Agreement and the current law of the Russian Federation.


 


8.6.                              In case of faulty fulfillment
by the Operator of the obligations hereunder in the part of drawing up by the
former of invoices, sale books, purchase books, implementation by the Operator
of the VAT rate in accordance with para. 3.3.1.5, timely presentation by the
Operator to Rostelecom of the documentation in accordance with para. 3.3.2.7,
Rostelecom has the right to correspondingly decrease the cost of the unduly
rendered service indicated in the Agreement.  At that, the aforementioned services will be
considered as unduly rendered in case of non-observance of the terms of the
presentation of the documents, non-compliance with the accounting forms and/or
non-observance of the procedure of drawing up the documents specified in
Appendices Nos 3 and 6 of the Agreement and the current law and/or in case of
providing unreliable information.


 


8.7.                              If Rostelecom bears losses as
the result of the unduly fulfillment by the Operator of their obligations
indicated in paras 3.3.1 and 3.3.2, including the losses as a result of
imposing 


 


8

















extra taxation obligations and/or imposing
forfeits and penalties upon Rostelecom for the violation of the taxation and/or
administrative law, Rostelecom has the right to demand from the Operator the
full payment of damages, and the Operator is obliged to fulfill such demand
within the period of 10 days from the moment of its claim.


 


9.                                      Reimbursement of
Expenses


 


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


 


9.2.                              The Parties agree that
Rostelecom recovers the expenses, expenditures and losses of the Operator
connected with the fulfillment by the latter of their obligations indicated in
para. 3.3.1. hereunder, under the Agreement, exclusively in the volume and
amount not exceeding 10% of the consideration amount and service costs, due to
the Operator in accordance with the conditions of the Agreement for the
corresponding reporting period (hereinafter – “Limit”), and such recovery is
considered by the Parties as reasonable, sufficient and motivated for the
recompense of all necessary expenses, expenditures or losses of the Operator
during the fulfillment of the obligations hereunder.


 


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


 


9.4.                              In connection with the
aforementioned agreement the Operator hereby confirms and admits that under no
circumstances he will demand from Rostelecom any consideration and/or recovery
of expenses, expenditures or losses connected with the fulfillment of their
obligations under the Agreement in the amounts exceeding the Limit.


 


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


 


10.                               Force Majeure
Circumstances


 


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


 


10.2.                        The Party that has suffered
the influence of the force majeure circumstances must notify the other Party
within the period of 10 days about the character, type and the presumable
duration of the force majeure influence, as well as indicate the fulfillment of
which obligations under the Contract it affects, and to produce evidence of the
occurrence of such circumstances.  In case of lack of notification the Party
affected by the force majeure influence cannot refer to the influence of the
force majeure circumstances at a later time as to the cause exempting them from
liability.


 


10.3.                        The occurrence of force
majeure circumstances extends the terms of the fulfillment by the Parties of
the obligations hereunder proportionate to the duration of their influence.  If the influence of the force
majeure circumstances lasts longer than six months, the Parties are obliged,
upon proposal of one of the Parties, to coordinate the further actions and/or
the possibility of denouncement of the Agreement.


 


9

















 


11.                               Settlement of
Disputes


 


11.1.                        11.1. The Parties should
attempt to settle any dispute under the Agreement by means of negotiations, and
in the case of impossibility to reach a mutually acceptable decision within the
period of 30 days from the moment of appeal by the Party concerned to the other
Party, each of the Parties has the right to initiate the transfer of the like
dispute for it to be considered by the arbitration tribunal at the location of
the defendant, in accordance with the current law of the Russian Federation.


 


12.                               Notifications


 


Any notifications and other
messages subject to the transmission from one Party to the other must be
transmitted in written form to the following addresses:


If the Operator is the
addressee:


If Rostelecom is the
addressee:


 


Each of the Parties can change their address by means of a written
notification of the other Party, as indicated in this para..


 


13.                               Effective date of
the Agreement and its validity term


 


13.1.                        The Agreement comes into
effect on the date when all of the following events take place:


 


13.1.1.               the signing of the Agreement
by the Parties;


 


13.1.2.              the ratification
by the Federal Tariff Service of the Russian Federation of the tariffs for the
long-distance telecommunications for Rostelecom;


 


13.1.3.               the presence of the agreement
concluded between the present Operator and the operator of zonal
telecommunication performing in the numbering area of the Operator, the service
of whose connection is performed by Rostelecom.


 


13.2.                        Rostelecom is obliged to
notify the Operator about the conclusion of the agreement of telecommunications
interconnection between Rostelecom and the operator of zonal telecommunications
performing in the numbering area of the Operator, within the period of 5 days
from the moment of the coming into effect of the aforementioned agreement, and
the Operator is obliged to notify Rostelecom about each conclusion of the
agreements of telecommunications interconnection between the Operator and the
operator of zonal telecommunications performing in the numbering area of the
Operator, within the period of 5 days from the moment of the coming into effect
of the aforementioned agreement.


 


13.3.                        The rights and obligations of
the Parties arise from the moment of the ratification by the competent
authorities of the Parties if such decision is required by the current law of
the Russian Federation.


 


13.4.                        The Agreement is valid for the
period of one year from the moment of its coming into effect.  If none of the Parties
proclaims the denunciation of the Agreement no later than 30 calendar days
before the expiry hereof, the Agreement is automatically prolonged for each
following period.  The number of
periods for which the effect hereof can be prolonged is not limited.


 


10

















 


14.                               Miscellaneous


 


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


 


14.2.                        The procedure of termination
hereof is determined by the current law of the Russian Federation.


 


14.3.                        All appendices to the
Agreement constitute an integral part of it.


 


14.4.                        None of the Parties can
negotiate any of their rights or responsibilities hereunder to a third party
without the coordination with the other Party.


 


14.5.                        List of Appendices:


 


Appendix No. 1 Procedure for conclusion of Agreements.


Appendix No. 2 Procedure of calculation of the costs of the
Operator’s services.


Appendix No. 3 Report of the Operator on the services rendered to
the Users.


Appendix No. 4 Peculiarities of the interaction of Rostelecom and
the Operator 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 Check-up procedure.


Appendix No. 8 Form of the Debtor Register.


Appendix No. 9 Procedure for Parties’ handling of claims.


Appendix No. 10 Regulations for handling of receivables and
payables.


Appendix No. 11:


 


Form 1. Agreement on long-distance and international
telecommunications.


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


 


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


 


15.                   Details and
Signatures of the Parties


 


	
  Full
  or statemented name of the company

  	
   

  	
  OAO
  Rostelecom

  	
   

  	
  Operator

  
	
  Location

  	
   

  	
   

  	
   

  	
   

  
	
  Postal address

  	
   

  	
   

  	
   

  	
   

  
	
  Telephone (by the postal address)

  	
   

  	
   

  	
   

  	
   

  
	
  Account
  number:

  	
   

  	
   

  	
   

  	
   

  
	
  Full
  name of the banking establishment

  	
   

  	
   

  	
   

  	
   

  
	
  Identification
  number TIN/KPP

  	
   

  	
   

  	
   

  	
   

  
	
  Industry
  code by OKVED

  	
   

  	
   

  	
   

  	
   

  
	
  Company
  code by OKPO

  	
   

  	
   

  	
   

  	
   

  



 


16.                   Signatures of the
Parties:


 


	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
  /

  	
  /

  	
   

  	
   

  	
  /

  	
  /

  
	
   

  	
   

  	
   

  
	
  «

  	
  »

  	
   

  	
  200

  	
   

  	
    «

  	
  »

  	
   

  	
  200

  
	
  Seal here

  	
   

  	
  Seal here

  
									



 


11














 


Appendix No. 1

to Agreement No.          

dt.                 2006


 


Procedure for Conclusion of Agreements


with Users for Rendering Telecommunications


 


1. GENERAL REQUIREMENTS TO THE
FULFILLMENT OF THE COMMISSION


 


1.1.         By the conclusion of the
agreements with the Users for the rendering of telecommunications on behalf of
and at the expense of Rostelecom the Operator is not entitled to deviate from
the conditions of the agreements on the rendering of telecommunications, in
accordance with the provisions of para. 3.1.8. of the Agreement.


 


2. CONCLUDING AGREEMENTS WITH
USERS


 


2.1.         On appeal of a User (or their representative duly
empowered) to the Operator with the aim of concluding an agreement for the
rendering of long-distance and international telecommunications, the Operator
must immediately conclude an agreement with such User.


 


2.2.         The agreement with the User is signed in three copies
and sealed with the stamps of its parties.  One copy is handed to the corresponding User,
another copy is sent to Rostelecom within the period of ten days from the
conclusion of such agreement but no later than the 1st day of the
month following the month when the mentioned agreement with the User was
signed.


 


3. ACCOUNTING OF THE RESULTS OF
THE FULFILLMENT OF COMMISSION


 


3.1. The Operator
within the framework of presenting the Report of the Operator on the Agreement
provides information about the agreements with the Users concluded during the
reporting period.


 


	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
  /

  	
  /

  	
   

  	
   

  	
  /

  	
  /

  
	
   

  	
   

  	
   

  
	
  «

  	
  »

  	
   

  	
  200

  	
   

  	
    «

  	
  »

  	
   

  	
  200

  
	
  Seal here

  	
   

  	
  Seal here

  
												



 


12

















 


Appendix No. 2

to Agreement No.        

dt.             
2005


 


Procedure of Calculation of the
Costs of the Operator’s Services


 


	
  

  No.

  	
   

  	
  Items

  	
   

  	
  Price

  	
   

  
	
  1.

  	
   

  	
  COLLECTING
  SUBSCRIBER PAYMENTS, % of the accrued income

  	
   

  	
  11.00

  	
  %

  
	
  2.

  	
   

  	
  BILLING
  PROCESSING OF TELECOMMUNICATIONS, roubles/min

  	
   

  	
  0.075

  	
   

  
	
  3.

  	
   

  	
  DRAWING
  UP, PRINTING, STORING, MAKING BILL COPIES, roubles/min

  	
   

  	
  0.04

  	
   

  
	
  4.

  	
   

  	
  DRAWING
  UP, PRINTING, STORING, MAKING INVOICE COPIES, 
  ACTS OF PERFORMED WORKS, SIGNING RECONCILIATION REPORTS WITH CLIENTS,
  roubles/min

  	
   

  	
  0.063

  	
   

  
	
  5.

  	
   

  	
  PREPARATION
  OF THE REPORTING FORMS, roubles/set

  	
   

  	
  15 000

  	
   

  
	
  6.

  	
   

  	
  DOCUMENTATION
  DELIVERY, roubles/min

  	
   

  	
  0.025

  	
   

  
	
  7.

  	
   

  	
  INFORMATION
  AND HELPLINE SERVICES FOR CLIENTS, roubles/min

  	
   

  	
  0.05

  	
   

  
	
  

  

  

  8.

  	
   

  	
  

  

  

  CONCLUDING AGREEMENTS WITH LEGAL ENTITIES

  	
   

  	
  300 roubles for one agreement plus 5% of the amount of accrued income
  for the services of OAO Rostelecom for the first three calendar months of the
  validity of the agreement.

  	
   

  



 


Comment:


 


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


2)              The
amount of the Accrued income is determined on the basis of the Operator’s
Report.


3)              In
lines 2, 3, 4, 6 and 7 hereof the measurement unit is rouble per minute of the
outgoing long-distance or international traffic.


 


	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
  /

  	
  /

  	
   

  	
   

  	
  /

  	
  /

  
	
   

  	
   

  	
   

  
	
  «

  	
  »

  	
   

  	
  200

  	
   

  	
    «

  	
  »

  	
   

  	
  200

  
	
  Seal here

  	
   

  	
  Seal here

  
											



 


13

















 


Appendix No. 3

to Agreement No.        

dt. “     ”                         2005


 


Report
of the Operator


on
the accrued income paid for the services rendered to the Users


Under
Contract No.                 
dt.


 


Form 1.1


 


The
report on the volumes and accrued income for the international telecommunication
services to individuals in the ABC zone of the Operator


 


	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In

  minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Form 1.2


 


The
report on the volumes and accrued income for the international
telecommunication services to self-sustained organizations in the ABC zone of
the Operator


 


	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In

  minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Form 1.3


 


The
report on the volumes and accrued income for the international
telecommunication services to budgetary organizations in the ABC zone of the
Operator


 


	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In

  minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Form 1.4


 


The
report on the volumes and accrued income for the long-distance
telecommunication services to individuals in the ABC zone of the Operator


 


	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In

  minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


14

















 


Form 1.5


 


The
report on the volumes and accrued income for the long-distance
telecommunication services to self-sustained organizations in the ABC zone of
the Operator


 


	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In

  minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Form 1.6


 


The
report on the volumes and accrued income for the long-distance
telecommunication services to budgetary organizations in the ABC zone of the
Operator


 


	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In

  minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Note to completion of
Forms 1.1.-1.6:


 


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


 


(c)        OAO Rostelecom, Main Computer Center


 


	
  Name of the company
  (organization department)

  	
   

  	
   

  	
   

  	
   

  
	
  Document code

  	
   

  	
   

  	
   

  	
   

  
	
  Company code

  	
   

  	
   

  	
   

  	
    Code by
  OCIEA

  	
   

  
	
  Director of the company

  (organization department)

  	
   

  	
   

  	
   

  	
  Code by OKONKh

  	
   

  
	
  Consolidated account
  indication 

  	
  (1 digit)

  	
   

  	
  0

  	
   

  	
    Code by
  OKATO

  	
   

  
	
  Code by OKPO 

  	
  (8 digits)

  	
   

  	
   

  	
   

  	
  Code by OKOGU

  	
   

  
	
  Code by OKPO of the
  organization department(8 digits)

  	
   

  	
   

  	
   

  	
    Code by
  OKOPF

  	
   

  
	
  Code of the subject of
  the Russian Federation

  	
   

  	
   

  	
   

  	
  Code by OKFS

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Select:

  
	
  Code of the Form  by
  OKUD 

  	
  (7 digits)

  	
   

  	
   

  	
   

  	
  Code of the constituent
  entity of the Russian Federation     OK

  
	
  Type of report 

  	
  (from the list)

  	
   

  	
  01

  	
   

  	
   

  
	
  Code of the Form 

  	
  (2 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the subsystem 

  	
  (3 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Financial year 

  	
  (4 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Accountable month 

  	
  (from the list)

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Performer:

  	
   

  	
   

  	
   

  	
   

  
	
  Contact
  telephone:

  	
   

  	
   

  	
   

  	
   

  
	
  Date
  of report composition:

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Title-page filling
  check (TITUL)

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Additional
  information:

  	
   

  	
   

  	
   

  	
   

  
	
  Postal code: 

  	
  (6 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Postal address:

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the operator: 

  	
  (4 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Outgoing ABC zone

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
												



 


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


 


2.             The reports on the volumes and accrued income for the
services rendered are drawn up for each ABC zone of the Operator in separate forms
1.1 – 1.6.  At that, each of the forms
includes the consolidations for the incoming directions of the connection (data
aggregation is performed for each incoming direction, tariff and tariff
category).


 


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


 


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


XXXX YY ZZZZZZ FFF CCCCCCC UU.xls,


where


 


15

















 


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


·                   ZZZZZZ – reporting period in the form YYYYMM


·                   FFF – conventional number of the form of the
Operator’s report. For the reports
1.1.-1.6. acquires the value: 316
(Appendix 3 of the Forms 1.1 – 1.6 in one file)


·                   CCCCCCC – code of the outgoing ABC (up to seven
digits);


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


 


5.               In the column “Direction” of the Forms 1.1.-1.6
(below the “Total” line) the names of the directions are indicated (names of
foreign countries or long-distance zones) with the division in accordance with
the tariffs of Rostelecom into international and long-distance
telecommunications, and in the column “Direction code” their codes are
indicated (long-distance and international codes are indicated without
additional prefixes).


 


6.               In the columns “Tariff category” of the Forms
1.1-1.6 the conventional code of the entry affiliation to the tariff category
is indicated.  The list of the
codes is drawn up by Rostelecom depending on the tariffs applied.


 


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


 


Form 1.7


 


The consolidated report
of the Operator on the volumes and accrued income for the international and
long-distance telecommunications rendered to all categories of users


 


	
   

  	
   

  	
   

  	
   

  	
  In roubles.

  	
   

  
	
  Direction

  	
   

  	
  In minutes

  	
   

  	
  Without 

  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  
	
  International
  telecommunications, total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Individuals

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Self-sustained organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Budgetary organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Long-distance
  telecommunications, total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Individuals

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Self-sustained organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Budgetary organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Note to completion of Form 1.7:


 


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


 


16

















 


	
  Name of the company (organization department)

  	
   

  	
   

  	
   

  	
   

  
	
  Document code

  	
   

  	
   

  	
   

  	
   

  
	
  Company code

  	
   

  	
   

  	
   

  	
  Code by OCIEA

  	
   

  
	
  Director of the company (organization department)

  	
   

  	
   

  	
   

  	
  Code by OKONKh

  	
   

  
	
  Consolidated account indication       (1
  digit)

  	
   

  	
  0

  	
   

  	
  Code by OKATO

  	
   

  
	
  Code by OKPO                 (8
  digits)

  	
   

  	
   

  	
   

  	
  Code by OKOGU

  	
   

  
	
  Code by OKPO of the organization department               (8
  digits)

  	
   

  	
   

  	
   

  	
  Code by OKOPF

  	
   

  
	
  Code of the subject of the Russian Federation

  	
   

  	
   

  	
   

  	
  Code by OKFS

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
         Select:

  
	
  Code of the Form by OKUD            (7
  digits)

  	
   

  	
   

  	
   

  	
  Code of the constituent entity of the Russian
  Federation        OK

  
	
  Type of report                                  (from
  the list)

  	
   

  	
  01

  	
   

  	
   

  
	
  Code of the Form                            (2
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the subsystem                    (3
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Financial year                        (4
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Accountable month                         (from
  the list)

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Performer:

  	
   

  	
   

  	
   

  	
   

  
	
  Contact telephone:

  	
   

  	
   

  	
   

  	
   

  
	
  Date of report composition:

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Title-page filling check (TITUL)

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Additional information:

  	
   

  	
   

  	
   

  	
   

  
	
  Postal code: (6 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Postal address:

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the operator: (4 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Outgoing ABC zone

  	
   

  	
   

  	
   

  	
   

  



 


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


 


 


2.               In Form 1.7.  the Operator presents the consolidated data on
the volume and accrued income for the services rendered during the reporting
period in all ABC zones of the Operator.


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


 


XXXX YY ZZZZZZ FFF UU.xls,


where


 


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


·                   ZZZZZZ – reporting period in the form YYYYMM


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


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


 


Form 1.8.  The list of the Users with whom the agreement is
concluded on the rendering by Rostelecom of the long-distance and international
telecommunications during the reporting period in accordance with para.
3.3.1.6. of the Agreement.


 


	
  Ref.

  No.

  	
   

  	
  Names of Users – legal 

  entities/individuals

  	
   

  	
  Postal and legal 

  address, full name of 

  Director/address of 

  the individual

  	
   

  	
  Date 

  of entry

  	
   

  	
  Number 

  of agreement

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


17

















 


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


 


2.1.  Service rendering,
service payments, service arrears variation in                   ,
roubles, kopecks


 


	
   

  	
   

  	
   

  	
   

  	
  Service
  arrears by the

  	
   

  	
  Services
  rendered during the reporting month

  	
   

  	
  Service
  payments for the reporting period

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  beginning
  of the reporting 

  period

  	
   

  	
  Long-distance
  

  telecommunications

  	
   

  	
  International
  

  telecommunications

  	
   

  	
  By
  users

  	
   

  
	
   

  	
   

  	
  For
  the services 

  liable to income 

  tax at the rate 

  of 18%

  	
   

  	
  For
  the 

  services 

  liable to 

  	
   

  	
  Services
  

  liable to 

  income tax 

  at the rate 

  of 18%

  	
   

  	
  Services
  

  liable
  to 

  	
   

  	
  Services
  liable 

  to
  income tax 

  at the rate of 

  18%

  	
   

  	
  Services
  

  liable to 

  	
   

  	
  For the services liable to income 

  tax at the rate of 18%

  	
   

  	
   

  	
   

  
	
  Period of

  	
   

  	
  Total

  sum

  	
   

  	
  Includ

  ing
  

  VAT

  	
   

  	
  income
  tax 

  at the rate 

  of 0%

  	
   

  	
  Total
  

  sum

  	
   

  	
  Includ

  ing
  

  VAT

  	
   

  	
  income
  tax 

  at
  the rate 

  of
  0%

  	
   

  	
  Total

  sum

  	
   

  	
  Includ

  ing 

  VAT

  	
   

  	
  income tax 

  at the rate 

  of 0%

  	
   

  	
  Total
  sum

  	
   

  	
  Including
  

  VAT

  	
   

  	
  For the

  services liable

  to income tax 

  at the rate of

  0%

  	
   

  
	
  service

  
	
  month

  	
   

  	
  year

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


	
  Service payments for the reporting

  period

  	
   

  	
  Prepayment for the services during

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Debt write-off connected with

  	
   

  	
  Service arrears by the end of

  	
   

  
	
  Paid by the operator

  	
   

  	
  the reporting period

  	
   

  	
  Service arrears adjustment

  	
   

  	
  inventory

  	
   

  	
  the reporting 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 

  	
   

  	
  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%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  
	
  27

  	
   

  	
  28

  	
   

  	
  29

  	
   

  	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


18

















 


2.2 Service
prepayment flow in                     
month, roubles, kopecks


 


	
   

  	
   

  	
  Prepayment arrears by the beginning

  of the reporting month

  	
   

  	
  Prepayment received in the reporting

  month

  	
   

  	
  Prepayment accounted for service payments in the

  reporting 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%

  	
   

  
	
  Month

  	
   

  	
  Year

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


	
  Correction of prepayment arrears received

  in connection with inventory

  	
   

  	
  Write-off of prepayment arrears received in

  connection with inventory

  	
   

  	
  Prepayment arrears by the end of the

  reporting month

  	
   

  
	
  For the services liable

  to income tax at the

  rate of 18%

  	
   

  	
  Services liable to

  income tax at the rate

  of 0%

  	
   

  	
  For the services liable

  to income tax at the

  rate of 18%

  	
   

  	
  Services liable to

  income tax at the rate

  of 0%

  	
   

  	
  For the services liable

  to income tax at the

  rate of 18%

  	
   

  	
  Services liable to

  income tax at the rate

  of 0%

  	
   

  
	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


19

















 


Note to completion of
Forms 2.1.-2.2:


 


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


 


(c)        OAO Rostelecom, Main Computer Center


 


	
  Name of the company (organization department)

  	
   

  	
   

  	
   

  	
   

  
	
  Document code

  	
   

  	
   

  	
   

  	
   

  
	
  Company code

  	
   

  	
   

  	
   

  	
  Code
  by OCIEA

  	
   

  
	
  Director of the company (organization department)

  	
   

  	
   

  	
   

  	
  Code
  by OKONKh

  	
   

  
	
  Consolidated account indication             (1
  digit)

  	
   

  	
  0

  	
   

  	
  Code
  by OKATO

  	
   

  
	
  Code by OKPO                                   (8
  digits)

  	
   

  	
   

  	
   

  	
  Code
  by OKOGU

  	
   

  
	
  Code by OKPO of the organization department         (8
  digits)

  	
   

  	
   

  	
   

  	
  Code
  by OKOPF

  	
   

  
	
  Code of the subject of the Russian Federation

  	
   

  	
   

  	
   

  	
  Code
  by OKFS

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Select:

  
	
  Code of the Form  by OKUD            (7
  digits)

  	
   

  	
   

  	
   

  	
  Code of the constituent
  entity of the Russian Federation OK

  
	
  Type of report                                    (from
  the list)

  	
   

  	
  01

  	
   

  	
   

  
	
  Code of the Form                               (2
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the subsystem                       (3
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Financial year                            (4
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Accountable month                            (from
  the list)

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Performer:

  	
   

  	
   

  	
   

  	
   

  
	
  Contact telephone:

  	
   

  	
   

  	
   

  	
   

  
	
  Date of report composition:

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Title-page filling
  check (TITUL)

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Additional information:

  	
   

  	
   

  	
   

  	
   

  
	
  Postal code:            (6
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Postal address:

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the operator:                (4
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Outgoing ABC zone

  	
   

  	
   

  	
   

  	
   

  



 


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


 


 


2.               In Forms 2.1.-2.2. the Operator presents the
consolidated data on the volume, accrued income and received income for the
services rendered during the reporting period, the state of the arrears and the
corrections in all subsidiaries and all ABC zones of the Operator.


 


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


 


4.               The columns “Correction of arrears...” and “Write-off
of arrears...” are filled periodically and on the basis of the documents
indicated in Appendix No. 9 hereto.


 


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


 


XXXX YY ZZZZZZ FFF UU.xls,


where


 


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


·                   ZZZZZZ – reporting period in the form YYYYMM


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


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


 


20

















 


Form 3. The amount of payment redeemable to the Operator


 


	
  

  	
   

  	
  Title

  	
   

  	
  Adopted accounting procedure

  	
   

  	
  Total, roubles

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  
	
  1.

  	
   

  	
  Fulfillment of
  the commission of Rostelecom in accordance with para. 3.3.1 of the Agreement,
  including:  

  	
   

  	
   

  	
   

  	
   

  
	
  1.1.

  	
   

  	
  Collection of
  payments from the Subscribers

  	
   

  	
  On
  the basis of the Operator’s report:        % * Accrued income

  	
   

  	
   

  
	
  1.2.

  	
   

  	
  Claiming
  activity

  	
   

  	
  On
  the basis of the Operator’s report:        % * Accrued income

  	
   

  	
   

  
	
  1.3.

  	
   

  	
  Information and
  helpline Users service

  	
   

  	
  On
  the basis of the Operator’s report:         (roubles/min)* (Volume (min.) of
  the outgoing long-distance and international traffic)

  	
   

  	
   

  
	
  1.4.

  	
   

  	
  Conclusion of
  agreements with Users

  	
   

  	
  On
  the basis of the Operator’s report:         (roubles) * (Total number of the concluded agreements
  with Users)

  	
   

  	
   

  



 


	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
  /

  	
  /

  	
   

  	
   

  	
  /

  	
  /

  
	
   

  	
   

  	
   

  
	
  «

  	
  »

  	
   

  	
  200

  	
   

  	
    «

  	
  »

  	
   

  	
  200

  
	
  Seal here

  	
   

  	
  Seal here

  
											



 


21

















 


Appendix No. 4

to Agreement No.           


dt               


 


Peculiarities of the Interaction of Rostelecom and the Operator 

for the Provision of the Observance of the VAT Law


 


1.  Drawing up of invoices and submittal of documentation on VAT


 


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


The
lines of the invoices are filled as follows:


 


	
  Number

  of invoice line

  	
   

  	
  Order of filling out (what is
  indicated)

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  
	
  1

  	
   

  	
  Invoice
  number.  The number has
  the structure XXXXXXXX.AAAAAAAA-PTK (21 characters), where XXXXXXXX – a
  unique number – the company code assigned to the Operator (legal entity) by
  Rostelecom. AAAAAAAA – invoice
  ordinal number. The uniqueness
  of the number is secured by the Operator. The unique number must be maintained at least within the framework of
  one reporting period.  

  	
   

  
	
  2

  	
   

  	
  Company
  name (OAO Rostelecom)

  	
   

  
	
  2a

  	
   

  	
  Legal
  address of the company (127091, Moscow,  Delegatskaya st. 5)

  	
   

  
	
  26

  	
   

  	
  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 (parent organization)

  	
   

  
	
  6a

  	
   

  	
  Legal
  address of the client (parent organization)

  	
   

  
	
  6b

  	
   

  	
  TIN
  of the client / KPP of the organization department of the client organization

  	
   

  



 


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


 


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


 


22

















 


The
Operator draws up reports in respect of the services of Rostelecom, the reports
for the formation of sales and purchase logs by Rostelecom.  The reports for the formation of sales and
purchase logs are drawn up in accordance with the Regulations of keeping log
books of the received and composed invoices, sales and purchase logs by the
adjustment of VAT, approved by the Governmental Regulation of the Russian
Federation No.914 of 02.12.2000, taking into consideration the specified
details.


 


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


 


In
the Report for the formation of the sales log the Operator registers the
invoices for the services of Rostelecom, rendered to the Users during the
reporting period, as well as the invoices for the prepayment received from the
Users during the reporting 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 the consolidated invoice for the cost of the
services of Rostelecom, rendered to the population during the reporting period
and the sum of the prepayment received from the Users during the reporting
period on account of the rendering of the services of Rostelecom (see above). By the registration of such invoices in
column 2 the client name “Population” is indicated, and columns 3, 3a, 3b of
the Report are not filled. 
As regards the cost of the
services of Rostelecom and the sum of the prepayment on account of the
rendering of the services of Rostelecom, that were included into the
consolidated invoices registered in the Report for the formation of the sales
log, the Operator draws up a Register according to Form 2 (at that, the
sums included into the Register are assigned the numeration of the
corresponding invoices).


 


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


 


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


 


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


 


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


·                  The Report for the formation of the purchase
log for the reporting 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 the electronic form (in the format DBF
DBASE IV);


·                  The Registers of the Services of Rostelecom and
the prepayments included into the consolidated invoices registered in the
Reports for the formation of the sales and purchase logs in the reporting month (according to Forms 2 and 4).  The Registers are presented in the electronic form (in the format DBF
DBASE IV).


 


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


 


The
Reports for the formation of the sales and purchase logs are presented no later
than the 18th day of the month following the reporting month.  The Registers of the Services of Rostelecom and
the


 


23

















 


prepayments
included into the consolidated invoices are presented no later than the 20th
day of the third month following the reporting month.


 


2.             The order of the application to the rendering
of the services of the 0% VAT rate and the presentation of the documentation
proving the validity of the application of the 0% VAT rate


 


In accordance with para. 7 entry 1 of article 164 of the Tax Code of the
Russian Federation the 0% VAT rate is applied by the rendering of the services
of Rostelecom for the official use by the international diplomatic and equated
to them representatives or for personal use by the diplomatic or administrative
and technical personnel of these representative offices, including the resident
family members, provided the law of the corresponding foreign country
establishes the similar order in relation to the diplomatic and equated to them
representative offices of the Russian Federation and their employees or if the
similar form is indicated in the international agreement of the Russian
Federation.


 


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


 


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


 


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


 


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


 


The Operator is obliged to provide the storing of the original of the
indicated letters during the period of three years starting from the date of
the end of the year in which the services of Rostelecom were rendered, and the
presentation of these originals to Rostelecom in case of necessity.


 


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


 


24

















 


By non-performance of the application of the aforementioned conditions
the Operator should apply to the rendering of the services of Rostelecom to the
diplomatic and equated to them representative office of the 18% VAT rate.


 


In accordance with the Regulations 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 to them representative offices or for personal
use by the diplomatic or administrative and technical employees of these
representative offices, including the resident family members, established by
the Governmental Regulation of the Russian Federation No.1033 of 30.12.2000, in
order to prove the validity of the application of the 0% VAT rate in relation
to the services of Rostelecom, rendered to the diplomatic and equated to them
representative offices during the reporting period, the Operator must present
to Rostelecom:


 


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


 


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


 


·                  The copies of the letters of the diplomatic and
equated to them representative offices listed in the Register, drawn up as
indicated above and confirming that the Services of Rostelecom are intended for
the official use by the representative office or their employees;


 


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


 


·                  The copies of the agreements with the
diplomatic and equated to them representative offices listed in the Register,
concluded by the Operator on behalf of Rostelecom for the rendering of the
Rostelecom Services.


 


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


 


The indicated documents are presented by the Operator no later than the
14th day of the month following the reporting month.


 


	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
  /

  	
  /

  	
   

  	
   

  	
  /

  	
  /

  
	
   

  	
   

  	
   

  
	
  «

  	
  »

  	
   

  	
  200

  	
   

  	
    «

  	
  »

  	
   

  	
  200

  
	
  Seal here

  	
   

  	
  Seal here

  
											



 


25

















 


Form 1


The Report for the formation of the sales log


 


	
   

  	
   

  	
  Unique

  identifier of

  	
   

  	
  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

  of the earlier

  	
   

  	
   

  	
   

  
	
  Form

  number

  	
   

  	
  the

  recipient of

  the bill

  	
   

  	
  Number

  	
   

  	
  Date

  (DD.MM.YY

  YY)

  	
   

  	
  Name of the

  Buyer

  	
   

  	
  TIN of the

  Buyer

  	
   

  	
  KPP of the

  Buyer

  	
   

  	
  received

  prepayments)

  (DD.MM.YYYY)

  	
   

  	
  Sales total,

  including

  VAT

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  1a

  	
   

  	
  1b

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  3a

  	
   

  	
  3b

  	
   

  	
  4

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  



 


	
  Including

  
	
  Sales liable to taxation at the
  rate of

  	
   

  	
   

  
	
  18 per cent (5)

  	
   

  	
  10 per cent (6)

  	
   

  	
   

  	
   

  	
  20 per cent (8)

  	
   

  	
  Purchases

  
	
  Cost of sales

  without VAT

  (roubles, kopecks)

  	
   

  	
  VAT

  amount

  (roubles,

  kopecks)

  	
   

  	
  Cost of sales

  without VAT

  (roubles, kopecks)

  	
   

  	
  VAT

  amount

  (roubles,

  kopecks)

  	
   

  	
  0 per cent

  (roubles,

  kopecks)

  	
   

  	
  Cost of sales

  without VAT

  (roubles, kopecks)

  	
   

  	
  VAT amount

  (roubles,

  kopecks)

  	
   

  	
  exempt from 

  taxation

  (roubles,

  kopecks)

  
	
  5a

  	
   

  	
  5b

  	
   

  	
  6a*

  	
   

  	
  6b*

  	
   

  	
  7

  	
   

  	
  8a*

  	
   

  	
  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

  
	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  



 






*
- the columns are not filled.


 


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


 


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


 


	
  Director

  	
  (Full name)

  
	
  Chief accountant

  	
  (Full name)

  



 


26

















 


The
description of the fields for the DBF file


 


	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number.
  Acquires the value of 41

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  reporting
  period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

  	
  The
  code of the Operator is unique and is assigned by Rostelecom

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The
  unique identifier of the recipient of the bill.  The identifier is formed by the Operator on
  the basis of the unique information in ACP (for instance, branch number,
  identifier of user,  personal account
  number). The identifier must
  coincide with the identifier used by the transfer to the OAO Rostelecom of
  the user data, be unique within the borders of the whole company of the
  Operator, and must remain unchanged during the whole financial history of the
  user.

  
	
  5.

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Details
  of the seller’s invoice Number

  
	
  6.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

  	
  Details
  of the seller’s invoice Date (DD.MM.YYYY)

  
	
  7.

  	
   

  	
  Cust_name

  	
   

  	
  C (180)

  	
   

  	
  Client
  name

  
	
  8.

  	
   

  	
  Cust_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN
  of the client

  
	
  9.

  	
   

  	
  Cust_kpp

  	
   

  	
  N (9)

  	
   

  	
  KPP
  of the client

  
	
  10.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20.4)

  	
   

  	
  Sales
  total, including VAT

  
	
  11.

  	
   

  	
  Pr_net_18

  	
   

  	
  N (20.4)

  	
   

  	
  Sales
  total, excluding VAT ( roubles, kopecks) liable to taxation at the rate of 18
  % (5) of the sales

  
	
  12.

  	
   

  	
  Nds_18

  	
   

  	
  N (20.4)

  	
   

  	
  VAT
  amount (roubles, kopecks) liable to taxation at the rate of 18 % (5) of
  the sales

  
	
  13.

  	
   

  	
  Pr_net_10

  	
   

  	
  N (20.4)

  	
   

  	
  Sales
  total, excluding VAT (roubles, kopecks) liable to taxation at the rate of 10%
  (5) of the sales

  
	
  14.

  	
   

  	
  Nds_10

  	
   

  	
  N (20.4)

  	
   

  	
  VAT
  amount (roubles, kopecks) liable to taxation at the rate of 10 % (5) of
  the sales

  
	
  15.

  	
   

  	
  Pr_net_0

  	
   

  	
  N (20.4)

  	
   

  	
  Including, the sales liable to taxation at the rate of 0 %

  
	
  16.

  	
   

  	
  Pr_net_20

  	
   

  	
  N (20.4)

  	
   

  	
  Sales
  total, excluding VAT (roubles, kopecks) liable to taxation at the rate of 20
  % * (8) of the sales

  
	
  17.

  	
   

  	
  Nds_20

  	
   

  	
  N (20.4)

  	
   

  	
  VAT
  amount (roubles, kopecks) liable to taxation at the rate of 20 % * (8) of
  the sales

  
	
  18.

  	
   

  	
  No_nds

  	
   

  	
  N (20.4)

  	
   

  	
  Sales
  exempt from taxation (roubles, kopecks)

  
	
  19.

  	
   

  	
  Pay_priz

  	
   

  	
  N (2)

  	
   

  	
  Invoice
  indication (prepayment invoice-01/ service payment invoice-02)

  
	
  20.

  	
   

  	
  Nds_priz

  	
   

  	
  N (1)

  	
   

  	
  Indication
  of services liable to taxation at the rate of 0% VAT (1)

  
	
  21.

  	
   

  	
  Cust_adr

  	
   

  	
  C(200)

  	
   

  	
  Legal
  address of the client (parent organization)

  
	
  22.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

  	
  Date
  of liquidation of seller’s invoice

  
	
  23.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  C(21)

  	
   

  	
  Number
  of the payment-accounting document – payment order (by receipt of prepayment
  or by rendering of services at the expense of the earlier received
  prepayment).

  



 


27

















 


Form 2


 


Register
of the Services of Rostelecom and the prepayments on account of the rendering
of the Services of Rostelecom, included into the consolidated invoices,
registered in the sales log for                  


 


	
  Form

  number

  	
   

  	
  Ref.

  No.

  	
   

  	
  Unique

  identifier of the

  recipient of the

  bill

  	
   

  	
  Name of User

  	
   

  	
  Address of

  individual

  	
   

  	
  TIN of the

  client-

  individual

  	
   

  	
  Invoice

  number

  	
   

  	
  Cost of

  services

  (including

  VAT,

  roubles,

  kopecks)

  	
   

  	
  Amount of

  VAT in

  service cost

  (roubles,

  kopecks)

  	
   

  	
  Invoice

  indication

  (prepayment

  invoice-01/

  service payment

  invoice-02)

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8*

  
	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  
	
   

  	
   

  	
  **

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  **

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  



 


	
  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

  
	
  X

  	
   

  	
  X

  
	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  



 


·                  the indication 01 is used only for the
prepayments received on account of the rendering of the services.  By the registration of the invoices for the services, the payment for
which was performed as prepayment, the designation 02 is used.


 


The
description of the fields for the DBF file


 


	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number.
  Acquires the value of 42

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  reporting
  period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

  	
  The
  code of the Operator is unique and is assigned by Rostelecom

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The
  unique identifier of the recipient of the bill.  

  
	
  5.

  	
   

  	
  User_fio

  	
   

  	
  C (80)

  	
   

  	
  Name
  of User

  
	
  6.

  	
   

  	
  Cust_adr

  	
   

  	
  C(200)

  	
   

  	
  Address
  of individual

  
	
  7.

  	
   

  	
  Cust_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN
  of the client

  
	
  8.

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Invoice
  number

  
	
  9.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20.4)

  	
   

  	
  Cost
  of services (including VAT, roubles, kopecks)

  
	
  10.

  	
   

  	
  Nds

  	
   

  	
  N (20.4)

  	
   

  	
  Amount
  of VAT in service cost (roubles, kopecks)

  
	
  11.

  	
   

  	
  Pay_priz

  	
   

  	
  N (2)

  	
   

  	
  Invoice
  indication (prepayment invoice-01/ service payment invoice-02)

  
	
  12.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  C (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)

  



 


28

















 


Form 3


 


The Report for the formation of the purchase log


 


	
   

  	
   

  	
   

  	
   

  	
  Unique

  identifier

  of the

  	
   

  	
  Details of the seller’s

  invoice

  	
   

  	
  Date of liquidation of seller’s
  

  	
   

  	
  Date of

  registration of

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country

  of origin

  of the

  goods

  	
   

  	
  Purchase

  total,

  including

  
	
  Form

  number

  	
   

  	
  No.

  	
   

  	
  recipient

  of the

  bill

  	
   

  	
  Number

  	
   

  	
  Date

  (DD.MM.Y

  YYY)

  	
   

  	
  invoice

  (DD.MM.Y

  YYY)

  	
   

  	
  goods (works,

  services

  (DD.MM.YYYY)

  	
   

  	
  Seller’s

  name

  	
   

  	
  TIN

  of the

  seller

  	
   

  	
  KPP

  of the

  seller

  	
   

  	
  CUSTOMS

  DECLARATION

  number

  	
   

  	
  VAT

  (roubles,

  kopecks)

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2a

  	
   

  	
  2b

  	
   

  	
  3**

  	
   

  	
  4***

  	
   

  	
  5

  	
   

  	
  5a****

  	
   

  	
  5b****

  	
   

  	
  6*

  	
   

  	
  7

  
	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  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

  (roubles,

  kopecks)

  	
   

  	
  VAT

  amount

  (roubles,

  kopecks)

  	
   

  	
  Cost of

  purchases

  withot VAT

  (roubles,

  kopecks)

  	
   

  	
  VAT

  amount

  (roubles,

  kopecks)

  	
   

  	
  0 per cent

  (roubles,

  kopecks)

  	
   

  	
  Cost of

  purchases

  without VAT

  (roubles,

  kopecks)

  	
   

  	
  VAT amount

  (roubles,

  kopecks)

  	
   

  	
  Purchases

  exempt from

  taxation

  (roubles,

  kopecks)

  	
   

  	
  Indication

  of services

  liable to

  taxation at

  the rate of

  0% VAT

  
	
  8a

  	
   

  	
  8b

  	
   

  	
  9a*

  	
   

  	
  9b*

  	
   

  	
  10*

  	
   

  	
  11a*

  	
   

  	
  11b*

  	
   

  	
  12*

  	
   

  	
  13

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
																					



 


	
  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.


 


The
description of the fields for the DBF file


 


	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number.
  Acquires the value of 43

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  reporting
  period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

  	
  The
  code of the Operator is unique and is assigned by Rostelecom

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The
  unique identifier of the recipient of the bill.

  
	
  5.

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Details
  of the seller’s invoice Number

  
	
  6.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

  	
  Details
  of the seller’s invoice Date (DD.MM.YYYY)

  
	
  7.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

  	
  Date
  of liquidation of the seller’s invoice (DD.MM.YYYY)

  
	
  8.

  	
   

  	
  Accept_dat

  	
   

  	
  D

  	
   

  	
  Date
  of registration of the receipt of goods (works, services)

  



 


29

















 


	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  (DD,MM,YYYY)

  
	
  9.

  	
   

  	
  Sel_name

  	
   

  	
  C (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

  	
   

  	
  C (50)

  	
   

  	
  Country
  of origin of the goods.  Cargo
  Customs Declaration number

  
	
  13.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20.4)

  	
   

  	
  Purchase
  total, including VAT (roubles, kopecks)

  
	
  14.

  	
   

  	
  Pr_net_18

  	
   

  	
  N (20.4)

  	
   

  	
  Purchase
  total, excluding VAT (roubles, kopecks) liable to taxation at the rate of 18%
  (8)

  
	
  15.

  	
   

  	
  Nds_18

  	
   

  	
  N (20.4)

  	
   

  	
  VAT
  amount (roubles, kopecks) liable to taxation at the rate of 18% (8)

  
	
  16.

  	
   

  	
  Pr_net_10

  	
   

  	
  N (20.4)

  	
   

  	
  Purchase
  total, excluding VAT (roubles, kopecks) liable to taxation at the rate of 10%
  (5) of the sales

  
	
  17.

  	
   

  	
  Nds_10

  	
   

  	
  N (20.4)

  	
   

  	
  VAT
  amount (roubles, kopecks) liable to taxation at the rate of 10% (5) of
  the sales

  
	
  18.

  	
   

  	
  Pr_net_0

  	
   

  	
  N (20.4)

  	
   

  	
  Including,  purchases
  liable to taxation at the rate of 0
  per cent

  
	
  19.

  	
   

  	
  Pr_net_20

  	
   

  	
  N (20.4)

  	
   

  	
  Purchase
  total, excluding VAT (roubles, kopecks) liable to taxation at the rate of 20%
  * (8) of the sales

  
	
  20.

  	
   

  	
  Nds_20

  	
   

  	
  N (20.4)

  	
   

  	
  VAT
  amount (roubles, kopecks) liable to taxation at the rate of 20% * (8) of
  the sales

  
	
  21.

  	
   

  	
  No_nds

  	
   

  	
  N (20.4)

  	
   

  	
  Purchases
  exempt from taxation (roubles, kopecks)

  
	
  22.

  	
   

  	
  Nds_priz

  	
   

  	
  N (1)

  	
   

  	
  Indication
  of services liable to taxation at the rate of 0% VAT -1, at other rates - 2

  



 


30

















 


Form 4


 


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


 


	
  Form

  number

  	
   

  	
  Ref.

  No.

  	
   

  	
  Unique

  identifier of the

  recipient of the

  bill

  	
   

  	
  Name of User

  	
   

  	
  Invoice

  number

  	
   

  	
  Cost of

  services

  (including

  VAT,

  roubles,

  kopecks)

  	
   

  	
  Amount of

  VAT in

  service

  cost

  (roubles,

  kopecks)

  	
   

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2

  	
   

  	
  3*

  	
   

  	
  4

  	
   

  	
  5

  	
   

  
	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  



 


	
  Details of the payment order

  
	
  Number

  	
   

  	
  Date

  (DD.MM.YYYY)

  
	
  6

  	
   

  	
  7

  
	
  X

  	
   

  	
  X

  
	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  



 






*
- invoice number assigned upon receipt of the prepayment


 


The
description of the fields for the DBF file


 


	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number.
  Acquires the value of 44

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  reporting
  period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

  	
  The
  code of the Operator is unique and is assigned by Rostelecom

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The
  unique identifier of the recipient of the bill.

  
	
  5.

  	
   

  	
  User_fio

  	
   

  	
  C (80)

  	
   

  	
  Name
  of User

  
	
  6.

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Invoice
  number

  
	
  7.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20.4)

  	
   

  	
  Cost
  of services (including VAT, roubles, kopecks)

  
	
  8.

  	
   

  	
  NDC

  	
   

  	
  N (20.4)

  	
   

  	
  Amount
  of VAT in service cost (roubles, kopecks)

  
	
  9.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  C(25)

  	
   

  	
  Details
  of the payment order Number

  
	
  10.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

  	
  Details
  of the payment order Date (DD.MM.YYYY)

  



 


31

















 


Form 5


 


Register
of the Services which were rendered at 0% VAT for 


 


	
  Form

  	
   

  	
  Name of representative

  	
   

  	
  Cost of

  	
   

  	
  Details of the invoice

  
	
  number

  	
   

  	
  offices

  	
   

  	
  services

  	
   

  	
  Number

  	
   

  	
  Date

  
	
   

  	
   

  	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  
	
   

  	
   

  	
  Total

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  
	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  



 


	
  Details of the letter of confirmation

  	
   

  	
  Details of the agreement with

  the User

  
	
  Number

  	
   

  	
  Date

  	
   

  	
  Number

  	
   

  	
  Date

  
	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  
	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  



 


	
  Director

  	
  (Full name)

  
	
  Chief accountant

  	
  (Full name)

  



 


The
description of the fields for the DBF file


 


	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number.
  Acquires the value of 44

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  reporting
  period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

  	
  The
  code of the Operator is unique and is assigned by Rostelecom

  
	
  4.

  	
   

  	
  Prs_n

  	
   

  	
  C(100)

  	
   

  	
  Name
  of representative offices

  
	
  5.

  	
   

  	
  Embassy_n

  	
   

  	
  N (20.4)

  	
   

  	
  Cost
  of services

  
	
  6.

  	
   

  	
  Sel_f_num

  	
   

  	
  C(21)

  	
   

  	
  Details
  of the invoice Number

  
	
  7.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

  	
  Details
  of the invoice Date

  
	
  8.

  	
   

  	
  Lettr_num

  	
   

  	
  C(21)

  	
   

  	
  Details
  of the letter of confirmation Number

  
	
  9.

  	
   

  	
  Lettr_date

  	
   

  	
  D

  	
   

  	
  Details
  of the letter of confirmation Date

  
	
  10.

  	
   

  	
  Contract_n

  	
   

  	
  C(25)

  	
   

  	
  Details
  of the agreement with the users Number

  
	
  11.

  	
   

  	
  Contract_d

  	
   

  	
  D

  	
   

  	
  Details
  of the agreement with the users Date

  



 


Note to
drawing up of Forms:


 


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


 


XXXX YY ZZZZZZ FF UU.DBF,


where


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


·                   ZZZZZZ – reporting period in the form YYYYMM


·                   FF – conventional number of the form of the Operator’s
report. Can acquire the values: 41,42,43,44,45


·                   UU – ordinal number of the report. The ordinal number of the document sent by the
telecommunications Operator to Rostelecom for the first time is always
indicated 00. In case of detection of discrepancy
between the Operator’s data and the data of Rostelecom on the data contained in
the file or its faulty filling the Operator prepares a new amended version of
the file and sends it to Rostelecom in accordance with the terms determined by
the conditions of the agency agreement. Every new version of the file is formed by means of increasing the
document ordinal number by 1.


 


32

















 


 


Appendix No. 5

to Agreement No.            

dt.               200  


 


Acceptance Act for Services Rendered


Under Contract No.               
dt.


for                               
month                     


 


	
  City

  	
   

  	
  Dated:                             200                            

  



 


This Acceptance Act was made
up by Rostelecom, Open Joint-Stock Company for Long-Distance and International
Telecommunications, hereinafter referred to as “Rostelecom”, represented by                                                                           ,
authorized to act by the Power of attorney dated                             No.              ,
on the one hand, and                                                                       ,
hereinafter referred to as the “Operator”, represented by                                                                      ,
authorized to act by                                                                       ,
hereinafter altogether referred to as the “Parties”, confirming that the
Operator rendered to Rostelecom the following services:


 


	
   

  	
   

  	
   

  	
   

  	
  The base for service cost

  counting

  	
   

  	
  Service

  Tariff,

  	
   

  	
  Service

  Cost inc.

  VAT,

  	
   

  	
  Including

  VAT,

  	
   

  
	
  Ref. No.

  	
   

  	
  Service Description

  	
   

  	
  Title

  	
   

  	
  Value

  	
   

  	
  roubles/pcs

  	
   

  	
  roubles

  	
   

  	
  roubles

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  
	
  1

  	
   

  	
  Services
  stipulated by para. 3.3.2 of the Agreement:

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1.1.

  	
   

  	
  Billing
  processing of telecommunications

  	
   

  	
  Capacity
  of outgoing LD/Int traffic, min.

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1.2.

  	
   

  	
  Forming,
  printing, storing, making account copies

  	
   

  	
  Capacity
  of outgoing LD/Int traffic, min.

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1.3.

  	
   

  	
  Forming,
  printing, storing, making copies of invoices, acceptance certificates,
  signing up the acts of reconciliation the payments with clients

  	
   

  	
  Capacity
  of outgoing LD/Int traffic, min.

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


33

















 


	
  1.4.

  	
   

  	
  Preparation
  of the reporting forms

  	
   

  	
  Documents
  package

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1.5.

  	
   

  	
  Delivery
  of the documents

  	
   

  	
  Capacity
  of outgoing LD/Int traffic, min.

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


The rendered services cost
aggregated                  ,
including VAT                 .


 


The services were presented
properly and according to Agreement terms.


 


	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
                                                      /                        /

  	
   

  	
                                                      /                        /

  
	
   

  	
   

  	
   

  
	
  «          »                                          200    

  	
   

  	
  «          »                                          200    

  
	
  Seal here

  	
   

  	
  Seal here

  



 


34

















 


 


      Appendix No. 6

to Agreement
No.           

dt.
                        
200  


 


List of Reporting Forms


1.
Operator
provides the information to Rostelecom for forming the reports based on the
next forms of state statistics reporting:


 


1. F
88 Outgoing payable exchange data - presented monthly


 


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


 


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


 


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


 


The procedure of providing the information to Rostelecom


 


Data, according to the
statistic accounts forms by way of universal pattern are passed to Rostelecom.


 


While working out the title
list of the sample, it is necessary to put the unique number of the entity,
registered in Rostelecom for the data that have to be registered in the
statistic accounts forms of Rostelecom.


 


The terms of providing forms
to Rostelecom:


 


	
  form No.

  	
   

  	
  The terms of providing information by Operator

  	
   

  
	
  12

  	
   

  	
  7

  	
   

  
	
  4

  	
   

  	
  7

  	
   

  
	
  88

  	
   

  	
  5

  	
   

  
	
  65

  	
   

  	
  27

  	
   

  



 


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


Example of the filling the sample.


 


	
  Name of firm (business unit)

  	
   

  	
  Operator

  	
   

  
	
  Document code

  	
   

  	
  1

  	
   

  	
  OKDP

  	
   

  	
  5420030

  	
   

  
	
  Firm code

  	
   

  	
  51500x

  	
   

  	
  OKONKh

  	
   

  	
  52300

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Head of firm (business unit)

  	
   

  	
  Parfenov
  A.I.

  	
   

  	
  OKATO

  	
   

  	
  50401372000

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  OKOGU

  	
   

  	
  49008

  	
   

  
	
  OKPO           (8
  characters)

  	
   

  	
  04856347

  	
   

  	
  OKOPF

  	
   

  	
  90

  	
   

  
	
  Business unit code

  	
   

  	
  0

  	
   

  	
  OKFS

  	
   

  	
  34

  	
   

  



 


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


 


Note.  Accounting forms, according the present
Appendix No., presented to Rostelecom by Operator not later than 3 days before
the date of providing such forms to the proper state authority.


 


35

















 


	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  /

  	
   

  	
  /

  	
   

  	
  /

  	
   

  	
  /

  
	
  “          ”

  	
  200

  	
   

  	
   

  	
   

  	
  “          ”

  	
  200

  	
   

  	
   

  
	
   

  	
   

  	
  Seal
  here

  	
   

  	
   

  	
  Seal
  here

  	
   

  
																	



 


36

















 


      Appendix No. 7

to Agreement
No.           

dt.
                   
200  


 


Procedure for Checking Operator for the Correct Performance of the
Agreement Terms


 


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


 


2.               The
Appendix determines the methods of checking Operator’s Reports on the volume
and accrual proceeds for the provided telecommunications.


 


3.               The
realization of the control may be initiated during the period of validity of
the current Agreement.


 


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


 


·                   discrepancies
of the total cost and volume data parameters of the Rostelecom and Operator’s
reports, exceeding 3% relatively to the indices of the Rostelecom,


 


·                   complaints
from the Users side.


 


5.               The
following actions can be performed in the control:


 


·                   reconciliation of the Operator’s Reports and Rostelecom data;


 


·                   detailed reconciliation the Parties data;


 


·                   comprehensive technical study;


 


·                   the checking of the fidelity of VAT rates adaptation;


 


·                   the checking of the fidelity of adaptation the tariffs for
telecommunications provided by Rostelecom upon the issue of the bills;


 


·                   clarification of the reasons of origin (increasing/decreasing) notes
payable by the Users and so on.


 


6.               Revise
of the Operator’s Reports and Rostelecom data.


 


6.1.                              The basis for reconciliation of the Operator’s Reports and Rostelecom
data is the discrepancy in cost and volume parameters in Operator’s Reports and
Rostelecom data.


 


6.2.                              Rostelecom forms and directs to the Operator a comparative analysis of
the Operator’s Reports (tables 1.1-1.6 Appendix 3 to the Agreement) and
Rostelecom data table 1 format (Excel format) of this Appendix, marking out
directions (no more than 5), on which the discrepancies are the largest.


 


6.3.                              Operator during 5 business days realizes counter-analysis of the
Rostelecom report in order to using the terms of telecommunications:


 


·                   minimum non-tariff limit of the calls,


 


·                   type of the calls number round-off,


 


·                   tariffs.


 


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


 


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


 


37

















 


7.               Detailed
reconciliation


 


7.1.                              The ground for the detailed reconciliation are discrepancies fixed in
the Reconciliation report on the stage of revise the Operator’s Reports and
Rostelecom data.


 


7.2.                              The Parties adjust with the operation factors of the detailed
reconciliation:


 


·                   time factors (month, week, day, hour and so on),


 


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


 


·                   directions of the detailed reconciliation (codes ABC/DEF),


 


·                   size of the detailed reconciliation,


 


·                   data exchange type.


 


The
format sample for accordance of measured service data for a detailed revise,
indicated in Table 2 of the Appendix, can be changed depending on technical
abilities of the Parties.


 


7.3.                            Detailed reconciliation is conducted under the agreement of the Parties
using the resources of Rostelecom and/or Operator. The results of the reconciliation, performed by
Rostelecom, send to the address of Operator not later than after 7 business
days from matching of the operation factors, indicated in para. 7.2 of the
Appendix.


 


7.4.                            The parties conduct analysis of the results of the detailed
reconciliation.


 


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


 


7.5.                            If the 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 3 business days after results of the detailed revision will be
ready. The Parties will
co-ordinate the next steps:


 


·                   Another addition, ancillary parameters of the revise are selected
(repeated execution of the stage of the detailed reconciliation),


 


·                   comprehensive technical study should be performed.


 


8.               Comprehensive technical study.


 


8.1.                              The reason for the realization of the
comprehensive technical study is coordinated on the previous stages statements
and the absence of the ascertained reasons for discrepancies.


 


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


 


·                   verification of capacity for work of communication channels;


 


·                   verification of the recording completeness of the tariff files;


 


·                   verification of recording conditions of the tariff files;


 


·                   registration of the probing calls;


 


·                   verification of the routing Regulations;


 


·                   verification of the software, used in the system of collection and
processing of tariff information and so on;


 


·                   using indirect methods of research.


 


8.3.                              After getting the results the
report is developed and agreed by the Parties, the used methods, conclusions,
recommendations for eliminating the reasons, caused the discrepancies, the
terms of removal such reasons are indicated inside this report.  According to the conclusions of the
comprehensive technical study report, the decision is taken about the date of
re-calculation and necessity of adjustment of the bills, presented to the
Users.


 


38

















 


Table
1. Dedicated reconciliation form


 


	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Rostelecom data

  	
   

  	
  Operator data

  	
   

  	
  Discrepancies

  	
   

  
	
  Period

  	
   

  	
  Zone

  ABC of

  Operator

  	
   

  	
  User

  category

  	
   

  	
  Tariff

  category

  	
   

  	
  Direction

  	
   

  	
  Direction

  code

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  total

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  total

  	
   

  	
  % (min)

  	
   

  	
  %

  (roubles)

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Table 2. Format of call service data


 


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


 


	
  Tel_A*

  	
   

  	
  Tel_B*

  	
   

  	
  Mn_I*

  	
   

  	
  Mn_O*

  	
   

  	
  Date*

  	
   

  	
  Time*

  	
   

  	
  D_sec*

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 






* fill-in spaces are marked


 


Field Tel_A*:  Number
of the subscriber A phone


Field Tel_B*:  Number
of the subscriber B phone


Field Mn_I*:  Mnemonics
of incoming group of channels


Field Mn_O*:  Mnemonics
of outgoing group of channels


Field Date*:  Date of the call
beginning (DDMMYY)


Field Time*:  Time of
the call beginning (HHMMSS)


Field D_sec*:  Call
duration (in seconds)


 


	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
  /

  	
   

  	
   

  	
   

  	
  /

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  /

  
	
  “

  	
   

  	
  ”

  	
   

  	
  200

  	
   

  	
   

  	
  “

  	
   

  	
  ”

  	
   

  	
  2000

  	
   

  	
   

  
	
   

  	
   

  	
  Seal
  here

  	
   

  	
   

  	
  Seal
  here

  	
   

  
																					



 


39






 










Appendix No. 8


to Agreement No.           


dt.          200      


 


Register of Users Debts for Long-Distance and International
Telecommunications of


OAO Rostelecom


as of                         ,
the claim right transferred from


OAO Rostelecom to                           


 


	
   

  	
   

  	
  Information on Users

  	
   

  
	
  Ref.

  No.

  	
   

  	
  Name of user – legal

  entity/ Full name of the

  user- individual

  	
   

  	
  Legal address of the

  legal entity/ individual

  telephone installation

  address

  	
   

  	
  TIN of the legal entity

  and of the individual –

  individual

  entrepreneur

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  



 


Indebtedness information


 


	
  Sum of indebtedness

  	
   

  	
  Period of

  	
   

  	
   

  	
   

  	
  Services payment account

  details

  	
   

  	
  Services invoice details

  	
   

  
	
  total,

  roubles

  	
   

  	
  including

  VAT, roubles

  	
   

  	
  service

  rendering

  	
   

  	
  Established date of

  services payment

  	
   

  	
  number

  	
   

  	
  date

  	
   

  	
  number

  	
   

  	
  date

  	
   

  
	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  



 


Total
Debtor debt amount on             20      ,  the claim right of which is transferred from
OAO Rostelecom to                           ,
amounting to                                        roubles.


 


	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
                                                                          
  .
                                                                         
                                           
  /                          /
  

  	
   

  	
                                                                          
                                                                         
                                           
  /                          /

  
	
   

  	
   

  	
   

  
	
  «          »
                                              200          
  

  	
   

  	
  «          »
                                            200          

  
	
                                     Seal
  here

  	
   

  	
                               
  Seal here

  



 


40

















 


Appendix No. 9


to Agreement No.           


dt.          200      


 


Procedure for Parties’ Handling of User Claims (Complaints)


Related to Providing/Failure to Provide Telecommunications


 


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


 


1.1.1.                     Operator verifies the fact of
ascertainment of long-distance and international communication because of
providing telecommunications based on Operators equipment data.


 


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


 


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


 


1.1.4                        In connection to claims
(complaints) accepted by the Operator according to para. 1.1.3., the
Parties cooperate as follows:


 


1.1.5                        Operator sends to Rostelecom
an inquiry using e-mail or fax (e-mail:                              ,
fax No.             ).  The inquiry contains:


 


•                  Subscriber number of the User,
presented the claim (complaint);


 


•                  date and Moscow time of
connection;


 


•                  called number;


 


•                  duration of providing
telecommunications,


 


•                  amount to be paid.


 


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


 


1.1.7                        In case of confirmation
validity of User claims (complaints), Rostelecom informs Operator about this
within 5 business days from the moment of receiving inquiry.  In such case Operator cancel
the bill for telecommunications.


 


1.1.8                        Operator re-calculates
telecommunications, in case of confirming validity of User claims (complaints).


 


	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
                                                                          
  .
                                                                         
                                           
  /                          /
  

  	
   

  	
                                                                          
                                                                         
                                           
  /                          /

  
	
   

  	
   

  	
   

  
	
  «          »
                                              200          
  

  	
   

  	
  «          »
                                            200          

  
	
                                     Seal
  here

  	
   

  	
                               
  Seal here

  



 


41

















 


Appendix No. 10


to Agreement No.                             


dt.          200      


 


REGULATIONS


 


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


 


1. Terms and Definitions


 


1.1. Receivables due from Users – receivables from legal entities and
individuals related to payments for long-distance and international
telecommunications rendered to the latter by Rostelecom.


 


1.2.
Overdue Receivables –
Receivables due from Users not settled during the term specified in the
agreement (invoice). The Overdue
Receivables fall into Receivables Real for Collection, Bad Receivables.


 


1.3. Receivables Real for Collection – Overdue Receivables in relation to which
there exist grounds for considering it to be voluntary paid within reasonable
time, or enforced by action.


 


1.4. Bad
Receivables – Overdue
Receivables, collection of which is impossible.


 


1.5.
Qualified Bad Receivables
– Overdue Receivables collection of which is impossible due to the following
reasons:


 


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


 


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


 


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


 


·                  enforcement proceedings in relation to
indebtedness is impossible due to expiration of term for directing of a court
order for execution.


 


1.7.
Payables due Users –
indebtedness of Rostelecom towards individuals in the amount of funds received
on account of oncoming long-distance and international telecommunications.
Payables due Users are reflected in the books of Rostelecom.


 


1.8.
Uncalled Payables due Users – Payables due Users, reclamation of which is impossible by users due
to the following reasons:


 


·                  the limitation period in relation to
indebtedness has elapsed;


 


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


 


2. General provisions


 


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


 


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


 


3. Reconciliation of Indebtedness


 


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


 


42

















 


4. Adjustment of Indebtedness


 


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


 


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


 


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


 


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


 


4.3. Adjustment of indebtedness is carried out on a
monthly basis.


 


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


 


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


 


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


 


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


 


The
documents are submitted by the Operator along with Operator’s Report (Appendix
No. 3 to the Agreement) on paper and electronically (Excel format, excluding
copies of documents confirming necessity of adjustment of Receivables due from
Users and Payables due Users).


 


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


 


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


 


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


 


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


 


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


 


43

















 


5. Inventory of Indebtedness


 


5.1.
Annually, as of December 1 of each year, the Operator carries out inventory of
Receivables due from Users and Payables due Users. The inventory is taken in
accordance with inventory normative documents in force for the moment of its
taking. For the moment of signing of the Contract, Guidelines on inventory of
property and financial liabilities, approved by Order of RF MF No.49 dated
13.06.1995, serve as such document.


 


As
per results of inventory the Operator draws up:


 


·                  Inventory Deed as per Form 3 of the
Regulations;


 


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


 


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


 


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


 


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


 


Documents
are submitted by the Operator on paper (excluding Appendices to Deed of
Inventory) and electronically (Excel format, except document copies confirming
the necessity of adjustment of Receivables due from Users and Payables due
Users) not later than February 15 of the year which follows the year the
inventory is taken as of December 1.


 


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


 


Approval
of the said documents by Rostelecom implies:


 


·                  approval by Rostelecom of inventory results;


 


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


 


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


 


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


 


·                  approved copy of Inventory Deed;


 


·                  approved copy of List of adjustments of
Receivables due from Users and Payables due Users.


 


In
case comments on the documents submitted by the Operator are present,
Rostelecom notifies the Operator in writing not later than 45 days from the
date of presentation of documents. During 30 days 


 


44

















 


from
the moment of receipt of such notification the Operator must remove the
revealed comments and submit to Rostelecom documents, which have been commented
on by Rostelecom, anew.


 


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


 


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


 


6. Order of Collection of Overdue
Receivables


 


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


 


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


 


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


 


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


 


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


 


6.3.3. Not later than 20 days after the measures
indicated in para. 6.3.2  have been taken
by the Operator, the Operator forwards to users with Overdue Receivables
warning letters (claim) regarding presence and amount of Overdue Receivables
indicating term during which such Overdue Receivables should be settled.


 


6.4. In case after the
measures indicated in para. 6.3.  have been taken the Overdue receivables have
not been settled, the Operator, not later than 40 days after forwarding of a
warning letter indicated in para. 6.3.3 of the present Regulations to the User
with Outstanding Receivables, files a suit to regular court (for a User being
an individual) or to arbitration court (for a User being a legal entity or an
individual entrepreneur) regarding collection of Overdue Receivables from such
User, provided the amount of 


 


45

















 


such
indebtedness of a User being a legal entity constitutes not less than 1000
roubles, of a User being an individual – not less than 200 roubles, and the
overdue period makes up 3 months.


 


 In case the overdue amount of
a User being a legal entity constitutes less than 1000 roubles, and of a User
being an individual – less than 200 roubles, and the overdue period makes up 3
months, the Operator, with simultaneous forwarding to Rostelecom of Reference
to Deed of Inventory of Settlements with Users for Rostelecom long-distance and
international services, forwards to Rostelecom calculation of assumed expenses
related to collection of such indebtedness.  During 10 days upon receipt of the said
information Rostelecom is obliged to forward to the Operator notification
stating necessity to initiate collection of indebtedness from such user by
judicial means, or absence of such necessity.  The Parties have agreed that in case of
non-receipt of the said notification from Rostelecom within 30 days from the
moment of forwarding of corresponding message to Rostelecom, the Operator
initiates collection of such indebtedness.


 


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


 


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


 


6.7.  Introduction
of restrictions on access to Telecommunications is applied to all telephone
exchanges.


 


Termination
of suspension of access of the User to telecommunications is done after
complete repayment of the emerged indebtedness by the User.


 


In
separate cases upon written instructions of Rostelecom the Operator has right
to restore access of the Debtor to Telecommunications. In this case the
Operator is not liable for compliance with terms indicated in para. 6.3  of the present Regulations.


 


7. Writing-off of Receivables due
from Users and Payables due Users


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


46

















 


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


 


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


 


During
90 days from the date of approval Rostelecom forwards to the Operator the
Statement of Rostelecom Board Decision on writing-off of Receivables due from
Users and Payables due Users in the amount corresponding to the amount of
indebtedness indicated in written groundings approved by Rostelecom. The
Statement of Rostelecom Board Decision on writing-off of Receivables due from
Users and Payables due Users encloses Register of written grounding for
writing-off of indebtedness as per Form 6 and List of indebtedness being
written-off drawn up on the basis of the said groundings approved by Rostelecom
as per Form 7.


 


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


 


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


 


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


 


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


 


	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
                                                                          
  .
                                                                         
                                           
  /                          /
  

  	
   

  	
                                                                          
                                                                         
                                           
  /                          /

  
	
   

  	
   

  	
   

  
	
  «          »
                                              200          
  

  	
   

  	
  «          »
                                            200          

  
	
                                     Seal
  here

  	
   

  	
                               
  Seal here

  



 


47

















 


Form 1


I Approve


                                


(Full name, title)


                                  


(Date)


 


Adjustments of debts due from/to the users for long-distance and
international telecommunications provided by OAO Rostelecom as of                                           


 


1. On accounts receivable


 


Debts for the services to
which 18% VAT is applied


 


	
   

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay for telecommunications associated 

  with the debt adjustments

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  towards growth of 

  indebtedness

  	
   

  	
  towards reduction of 

  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Ref. 

  No.

  	
   

  	
  Period of 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 total of deferred expenses amortization adjustments 

  for telecommunications associated 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

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


48

















 


Debts for the services to
which 0% VAT is applied


 


	
   

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the 

  period

  	
   

  	
  Including the total of adjusted 

  pay for telecommunications 

  associated with the debt 

  adjustments

  	
   

  	
  Including the total of adjusted 

  accruals for telecommunications 

  associated with the debt 

  adjustments

  	
   

  	
  Including the total of deferred 

  expenses amortization adjustments for

  telecommunications associated 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 is applied


 


	
   

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay for telecommunications associated 

  with the debt adjustments

  
	
   

  	
   

  	
   

  	
   

  	
  towards growth of 

  indebtedness

  	
   

  	
  towards reduction of 

  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  
	
  Ref. 

  No.

  	
   

  	
  Period of 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

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


49

















 


	
  Including the total of deferred expenses amortization adjustments for
  elecommunications associated with debts 

  adjustment

  
	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  
	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Debts for the services to
which 0% VAT is applied


 


	
   

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay for telecommunications associated 

  
	
   

  	
   

  	
   

  	
   

  	
  towards growth of 

  	
   

  	
  towards reduction of 

  	
   

  	
   

  	
   

  	
  with the debt adjustments

  
	
   

  	
   

  	
  Period of 

  	
   

  	
  indebtedness

  	
   

  	
  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  
	
  Ref. 

  	
   

  	
  indebtedness

  	
   

  	
   

  	
   

  	
  Including 

  	
   

  	
   

  	
   

  	
  Including 

  	
   

  	
   

  	
   

  	
  Including 

  	
   

  	
   

  	
   

  	
  Including 

  	
   

  	
   

  	
   

  	
  Including 

  	
   

  	
   

  	
   

  	
  Including

  
	
  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 total of deferred expenses amortization adjustments for

  telecommunications associated with debts adjustment

  
	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  
	
  Total

  	
   

  	
  Including 

  VAT

  	
   

  	
  Total

  	
   

  	
  Including 

  VAT

  	
   

  	
  Total

  	
   

  	
  Including 

  VAT

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  
	
              

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
              

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


50

















 


	
  Director

  	
   

  	
  (Full name)

  
	
  Chief accountant

  	
   

  	
  (Full name)

  



 


51

















 


Form 2


 


Register of documents in
support of adjusted debts due from/to the users for long-distance and
international communication provided by OAO Rostelecom as of                                           


 


	
   

  	
   

  	
   

  	
   

  	
  Type of indebtedness (debtor 

  	
   

  	
   

  	
   

  	
  Adjustments

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  for services, VAT 18% -

  	
   

  	
   

  	
   

  	
  towards growth of indebtedness

  	
   

  	
  towards reduction of indebtedness

  	
   

  	
  Name and

  	
   

  	
   

  	
   

  	
   

  
	
  Ref. No.

  	
   

  	
  Period of 

  indebtedness 

  creation

  	
   

  	
  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, 

  roubles

  	
   

  	
  Reduction of 

  pay in the result

  of adjustment, 

  roubles

  	
   

  	
  Sum of 

  adjustment, 

  roubles

  	
   

  	
  Pay increase in 

  the result of

  adjustment, 

  roubles

  	
   

  	
  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 a register on the results of
inventory-taking


 


	
   

  	
  Director

  	
  (Full name)

  
	
   

  	
  Chief accountant

  	
  (Full name)

  



 


52

















 


Form 3


 


	
   

  	
   

  	
  I Approve

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
  (Full name, title)

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
  (Date)

  



 


	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Code

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Form on OKUD

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  organization

  	
   

  	
   

  	
  on OKPO

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  business unit

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Type of activity

  	
   

  
	
  Warrant for inventory-taking:

  	
   

  	
  order,

  	
   

  	
  resolution,

  	
   

  	
  regulation

  	
   

  	
  number 

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  date

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Cross out the irrelevant.

  	
   

  	
   

  



 


	
   

  	
   

  	
   

  	
   

  	
  Document number

  	
   

  	
  Document date

  
	
   

  	
   

  	
  DEED

  	
   

  	
   

  	
   

  	
   

  



 


Deed of Inventory of user
settlements for long-distance and international telecommunications provided by
OAO Rostelecom


 


The present Deed has been prepared by the committee to
state that as of “        “                    
there was conducted an inventory-taking of user settlements for the
long-distance and international telecommunications provided by OAO Rostelecom.


 


During
the inventory-taking the committee discovered the following:


 


1. On accounts receivable for 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

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


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

  	
   

  	
   

  	
   

  	
   

  
																										



 


53

















 


	
   

  	
   

  	
   

  	
   

  	
  Form 4

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  I Approve

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  organization

  	
   

  	
   

  	
   

  	
  (Full name, title)

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  (date)

  
							



 


Reference


to Deed No.              
of  “        “ 
                                           .


of Inventory of user settlements
for long-distance and international telecommunications provided by OAO
Rostelecom


as of “        “                                             .


 


	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Document in support of the debt (reconciliation 

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  act or primary documents (on the sums that are 

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  minimum for the reconciliation act to be made 

  
	
   

  	
   

  	
  Borrower’s, creditor’s 

  	
   

  	
  Debt

  	
   

  	
   

  	
   

  	
  out)

  
	
  Ref. No.

  	
   

  	
  name, address and 

  subscriber number

  	
   

  	
  What for

  	
   

  	
  Starting

  date

  	
   

  	
  Accounting figures, 

  roubles, kopecks.

  	
   

  	
  name

  	
   

  	
  number

  	
   

  	
  date

  	
   

  	
  sum

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


	
   Debts 

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Sum of the debt with regard to the adjustment

  	
   

  	
   

  
	
  unconfirmed by

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Including the bad/uncalled

  	
   

  	
   

  
	
  the borrowers

  	
   

  	
  Reasons

  	
   

  	
  Adjustments needed

  	
   

  	
  Total

  	
   

  	
  sum

  	
   

  	
  classification

  	
   

  	
  Notes

  
	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  	
  15

  	
   

  	
  16

  	
   

  	
  17

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


	
  Accountant

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  signature

  	
   

  	
  name

  	
   

  
						



 


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


 


Notes:


 


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


 


•                  on individuals whose period
outstanding is over 2 months since the day in arrears –debts shall be confirmed
by “reconcilement acts” (a printout from the billing system with a return
receipt requested which shall be signed by the individual and passed to the
accounting department);


 


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


 


•                  on individuals’ debts whose
due date is still to come – debts shall be confirmed by the accounting figures
in a billing system printout of the data on the debt period.


 


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


 


54

















 


	
   

  	
   

  	
  Form 5

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
  I Approve

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
  (Full name, title)

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
  (Date)

  



 


Written substantiation
for user/to user debt amortization for long-distance and international
telecommunications supplied 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 (roubles) :

  	
   

  
	
  VAT in the indebtedness
  (roubles)

  	
   

  
	
  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. Information on the status of the
indebtedness, its documentary evidence (all the below mentioned 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 reporting
  period, to which belong the accrued items for services supplied in conditions
  of unauthorized use:

  	
   

  
	
  For indebtedness write-off due
  to liquidation of the legal entity:

  	
   

  
	
  Number and date of the extract
  from the joint state register of legal units regarding liquidation:

  	
   

  
	
  Date of indebtedness write-off
  due to the death of the individual:

  	
   

  
	
  Number and date of the certificate
  of death of the individual:

  	
   

  
	
  For indebtedness write-off due
  to impossibility of executive process because of expiry of period for sending
  an executive document for fulfillment:

  	
   

  
	
  Number and date of the
  executive document:

  	
   

  
	
  Number and date of court ushers
  service act on the impossibility of debt recovery:

  	
   

  
	
  Other enclosed documents
  (titles and details):

  	
   

  



 


Appendix:  documents
mentioned in Part 2 on (indicate the number of) pages.


 


	
  Director

  	
   

  	
  (Full name)

  
	
  Chief accountant

  	
   

  	
  (Full name)

  



 


55

















 


Form 6


 


Register of written substantiations for user/to
user debt amortization for long-distance and international telecommunications
supplied by OAO Rostelecom based on the results 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 

  (roubles, kopecks,)

  	
   

  	
  Including VAT 

  (roubles, kopecks,)

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
  Accounts receivable

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to period of limitation
  expiry

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to legal entity liquidation

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to the death of the
  individual

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to impossibility of
  executive process because of expiry of period for sending an executive
  document for fulfillment:

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
  Accounts payable

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to period of limitation
  expiry

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to legal entity liquidation

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to the death of the
  individual

  	
   

  	
   

  	
   

  	
   

  



 


	
  Director

  	
   

  	
  (Full name)

  
	
  Chief accountant

  	
   

  	
  (Full name)

  



 


56

















 


Form 7


 


Consolidated data of user/to user debt for long-distance and
international telecommunications supplied by OAO Rostelecom written-off on the
results of inventory accounting as 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)

  



 


57

















 


Form 8


 


Record of money funds received on account of
written-off debtor indebtedness


 


	
  Ref. 

  No.

  	
   

  	
  Period of

   indebtedness write-

  off

  	
   

  	
  Name of counter-

  party

  	
   

  	
  Sum received on account 

  of indebtedness

  
	
   

  	
   

  	
  Month

  	
   

  	
  Year

  	
   

  	
   

  	
   

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


	
  Director

  	
   

  	
  (Full name)

  
	
  Chief accountant

  	
   

  	
  (Full name)

  



 


58

















 


Form 9


 


Record of status of the indebtedness for services
supplied by Rostelecom as of                  


 


	
   

  	
   

  	
  User information

  	
   

  	
  Indebtedness information

  
	
   

  	
   

  	
  Name of user –

  	
   

  	
  Legal address of

  the legal entity/

  individual

  	
   

  	
  TIN of the legal

  entity  and of

  	
   

  	
  Sum of indebtedness

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Services payment 

  account details

  
	
  Ref. 

  No.

  	
   

  	
  legal entity/ Full

  name of the user-

  individual

  	
   

  	
  telephone

  installation

  address

  	
   

  	
  the individual –

   individual 

  entrepreneur

  	
   

  	
  total, 

  roubles

  	
   

  	
  including

  VAT, 

  roubles

  	
   

  	
  Period of 

  service 

  rendering

  	
   

  	
  Established date 

  of services 

  payment

  	
   

  	
  number

  	
   

  	
  date

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  
	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


59














 


Appendix No. 11


to Agreement No.
                              


 


dt.          200       


 


Form 1. Agreement on
long-distance and international telecommunications.


 


A G R E E M E N T


 


on long-distance and international telecommunications


 


	
  City

  	
   

  	
  Dated

  



 


Rostelecom,
Open Joint-Stock Company for Long-Distance and International Telecommunications
(License for provision of long-distance and international telecommunications No. 29777
dt.               
), represented by                                                     
“                                                    “,
acting in the name and on behalf of OAO Rostelecom on the grounds of the
agreement concluded between                                   ,
and OAO Rostelecom, No.               
dt.               
hereinafter referred to as “Rostelecom”, represented by
                                                                                                                                             ,
authorized to act by Power of Attorney dt.                             
No.                                 ,
on the one part, and
                                                                                                            ,
hereinafter referred to as the “User”,
represented by
                                                                                                                                                                                                   ,
authorized to act by                                                                               ,
on the other part, as follows:


 


1.
DEFINITIONS:


 


                1.1. “Agreement” shall mean this
Agreement on long-distance and international telecommunications, with all
Appendices and Additional Agreements hereto.


 


               1.2. “Billing
period” shall mean the calendar month following the month when
Telecommunication Services were rendered to Users.


 


                “Parties”
shall mean Rostelecom and the User.  Rostelecom and the User can be separately
referred to as “Party”


 


                1.4. “Tariff” shall mean the
rate of payment for each Service provided under the Agreement between the
Parties.


 


                1.5. “Telecommunications” shall mean
long-distance and international Telecommunication Services rendered hereunder
by Rostelecom to the User using automatic service system or with the help of an
operator.


 


                1.6. “User
Equipment” shall mean the user (terminal) equipment installed at:                                                                         .


 


 


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


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


Subscriber
number (additional subscriber number):                                                                .


 


                1.7. “Agent” shall mean                                                                               .


 


1.8.
“Regulations” shall mean Local, Intrazonal, Long-Distance and
International Telecommunication Services rendering Regulations, approved by
Resolution of the Russian Government No. 310 dt. May 18, 2005.


 


2.
SUBJECT MATTER


 


2.1. Rostelecom herewith undertakes to render
Telecommunications to the User, whereas the User undertakes to effect payments
for such Telecommunications on the terms and conditions and in the manner
herein stated.


 


3.
TELECOMMUNICATIONS RENDERING TERMS AND CONDITIONS


 


3.1.
On entering into this Agreement, the User shall be entitled to receive
Telecommunication Services, whereas Rostelecom shall render such services to
the User, provided this is technically practicable, and provided the User has
access to long-distance and international Telecommunications.


 


3.2.
To receive the Telecommunications via the automated service system, the
User shall perform the following course of action:  dial “8” from the User Equipment; dial OAO
Rostelecom’s telephone network selection code (if introduced); dial call party’s
numbering area code; dial call party’s subscriber number.


 


62

















 


3.3.
To receive the Telecommunications via the operator, the User shall
perform the following course of action:  dial number whereby access is obtained to
long-distance and international telecommunications provided by OAO Rostelecom
via operator, i.e. “07” and/or another access number which the User can obtain via
“09” inquiry service; order long-distance or international telephone call via
the operator using instant or delayed ordering system, in accordance with the
Regulations.


 


3.4.
The Telecommunications shall be deemed provided as from the moment when
the telephone connection is established as the result of the course of action
described under para. 3.2. or para. 3.3. hereof.


 


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


 


3.6.
Where technical possibility for the rendering of the Telecommunication
Services to the User is partially unavailable, Rostelecom may limit number of
call orders and call duration or, where such technical possibility for the
rendering of the Telecommunication Services is not available altogether, may
deny rendering of the Telecommunication Services.


 


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


 


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


 


3.7.
If technically feasible and on condition that access to
Telecommunications is available from User equipment, Rostelecom renders to the
User a possibility to use Telecommunications 24 hours a day, if other is not
indicated in Russian Federation law.


 


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


 


4.
RESPONSIBILITIES OF THE PARTIES


 


4.1. Rostelecom undertakes to:


 


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


 


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


 


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


 


4.2. The User undertakes to:


 


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


 


4.2.2. Perform other User’s obligations as provided
for in the current law of the Russian Federation and this Agreement.


 


5.
RIGHTS OF THE PARTIES


 


5.1. Rostelecom shall have the right to:


 


5.1.1. Change, on a unilateral basis, the Tariffs,
payment terms and conditions and time frames pursuant to para. 4.1.2 hereof.


 


5.1.2. Initiate temporary suspension of User’s access
to the long-distance and international telecommunications in circumstances
referred to in para. 7.2.  hereof.


 


5.2. The User shall have the right to:


 


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


 


5.2.2.
To refuse to pay for Telecommunications, that was rendered to the User
without their concert.
Telecommunications shall be deemed provided with User’s consent if the
call is made from the User Equipment by means of the course of action referred
to in paras 3.2. and 3.3. hereof.


 


6.
PAYMENT PROCEDURE


 


6.1.  The User shall effect payments
for the Telecommunications provided to it by Rostelecom hereunder exclusively
to the bank account whereof details are stated in the Telecommunications bill.  The User’s monetary 


 


63

















 


obligations
with respect to the Telecommunication Services provided to it shall terminate
as from the moment when the funds are credited on the bank account specified in
the bill issued to the User or else when cash is received at the Agent’s cash
desk.


 


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


 


6.3.  Tariffs for international
telecommunications are established and changed in accordance with the current
law of the Russian Federation.  The User shall be notified of any such Tariffs being
introduced, in the manner described in para. 4.1.2. hereof.


 


6.4.
Tariffs for international telecommunications are established by
Rostelecom and changes can be introduced to them at any time.  The User shall be notified of
any such Tariffs being introduced, in the manner described in para. 4.1.2.
above.


 


6.5.
The long-distance or international call tariff unit shall be established
by Rostelecom and shall be one minute.  The records of duration of long-distance and
international telecommunications are carried out in accordance with the
tariffication unit established by Rostelecom.  The tariffication unit can be changed by
Rostelecom unilaterally at any time.


 


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


 


6.7.
The delivery of the bill for the telecommunications to the Users is
performed by mail or courier at the option of Rostelecom.


 


6.8.
The User shall pay for the Telecommunications by a transfer of funds to
the account specified in the Telecommunications bill, or in cash at any of the
Agent’s payment collection offices.  By the payment for the Services in cash, the
monetary obligations of the User for the Services rendered are discharged from
the moment of payment at the Agent’s collection office.  Any cash payments may only be
accepted from the User within limits established by the law for legal entities.


 


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


 


7.
RESPONSIBILITIES OF THE PARTIES


 


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


 


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


 


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


 


8.
DISPUTE SETTLEMENT


 


8.1.
If any disputes and disagreements arise hereunder, they shall be settled
in the manner described in this Section 8.


 


8.2.  In case of non-fulfillment or
improper fulfillment of obligations to render Telecommunication Services by
Rostelecom the User before applying to court makes claims to Rostelecom.  The claims of the User are
made and looked into on conditions and in terms covered by the current law of
the Russian Federation.
If a complaint lodged by the User is rejected in full or in part, or if
no response is given to such a complaint within the time frames prescribed by
the Russian Federation law for the review of such a complaint, the User may
initiate a court action at the Agent’s location.


 


8.3.  If the User is in full or
partial default of its obligation to pay for the Telecommunication Services,
the Agent may, on behalf of Rostelecom, bring a suit against the User,
selecting, at its sole discretion, either the User’s location or the location
of Rostelecom (or of Rostelecom branch serving the zone where the User is
resident (domiciled)), or the location of the Agent (or of Agent’s branch
serving the zone where the User is resident (domiciled)), as the venue of such
action.


 


64

















 


9.
FORCE MAJEURE CIRCUMSTANCES


 


9.1.
The Parties are released from responsibility for non-fulfillment or
improper fulfillment of their obligations on the Agreement, if they prove, that
proper fulfillment was impossible due to force majeure, which means extreme,
unforeseen and inevitable circumstances in given conditions.  The presence of force majeure
in this case prolongs the term of fulfillment of obligations by the Parties,
proportionally to the period of its activity.  If the influence of the force majeure
circumstances lasts longer than six months, the Parties are obliged, upon
proposal of one of the Parties, to coordinate the further actions and/or the
possibility of denouncement of the Agreement.


 


9.3.
If the non-fulfillment of terms of service rendering was caused by
circumstances of force majeure, the Parties must coordinate a new term of
Telecommunications rendering fulfillment.


 


10.
AMENDMENT AND TERMINATION PROVISIONS


 


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


 


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


 


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


 


 11. PERIOD OF VALIDITY OF THE
AGREEMENT


 


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


 


12.
MISCELLANEOUS


 


12.1.
Rostelecom and the User admit that the present agreement is obligatory for
fulfillment for both Parties considering all conditions.


 


12.2.
All legal relations of the Parties, arising in connection with rendering
Telecommunication Services to the User by Rostelecom, which are not covered
directly by the Agreement, are regulated by the Regulations and regulatory
documents of the Russian Federation


 


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


 


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


 


12.5.
This Agreement is prepared in two counterparts of equal legal effect,
one counterpart for each Party.


 


12.6.
As there exists an agreement between Rostelecom and the Agent whereby
the Agent is authorized to bill the User for the Telecommunication Services
provided, collect payments from the Users for the Telecommunication Services
provided,  and to handle any complaints
and court actions lodged by or against the User, the User herewith agrees,
respectively, to accept Telecommunication Services bills issued by the Agent,
effect payments for Telecommunication Services to the Agent, reconcile mutual
accounts with the Agent and submit to the Agent, in the manner prescribed
herein, any complaints lodged against Rostelecom in connection with Rostelecom’s
failure to perform, or improper performance of, this Agreement.


 


13.
Address and banking details of he Agent:


 


14. Addresses and
banking details of Parties


 


	
  User:  (as
  a minimum, specify the following:  subscriber information (full
  name, date and place of birth, details of identifying document, - for
  individuals; official (trade) name – for legal entities);

  	
   

  	
  Rostelecom:

  

  

  

  

  



  



 


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15. Signatures of Parties


 


	
  For Rostelecom:

  	
   

  	
  For the User:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

   

                                              /                         
  /



  «          »
                                              200
  

  Seal here

  	
   

  	
   

   

                                              /                         
  /



  «          »
                                              200
  

                 Seal
  here

  



 


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2. Form of
Public Offer


 


PUBLIC
OFFER


 


On the conclusion of the long-distance and international telecommunications
agreement


 


Rostelecom,
Open Joint Stock Company for Long-Distance and International Telecommunications
(further – Rostelecom) acting on the grounds
of long-distance and international telecommunications license No. 29777,
issued on 11.12.2003, represented by General Director Yerokhin Dmitry
Yevgenievich, authorized to act by the Charter will conclude the agreement
about long-distance and international telecommunications on the below mentioned
conditions with any person meeting the criterion embodied in para. 1.2 below.


 


1.                                      DEFINITIONS:


 


1.1.                            “Agreement” means the
agreement on long-distance and international telecommunications, concluded by
Rostelecom and the User by means of acceptance of the present public offer,
conducted by the User in accordance with Article 3 below, together with
all the Appendices, Revisions, Addenda and Additional agreements.  Any reference in the public
offer to the Agreement (Article of the Agreement) and/or its conditions
means a corresponding reference to the present public order (its Article)
and/or its conditions.


 


1.2.                            “User” means an
individual or a legal entity that is a subscriber of the Local operator, who
have affected acceptance in the order covered by Article 3, as a result of
which the present Agreement is considered concluded by the give person and
Rostelecom.


 


1.3.                            “Billing period” means the
calendar month following the month when Telecommunication Services were
rendered to Users.


 


1.4.                            “Parties” means Rostelecom
and the User.  Rostelecom and
the User can be separately referred to as “Party”


 


1.5.                            “Tariff” means the rate of
payment for each Service provided under the Agreement between the Parties.


 


1.6.                            “Telecommunications” means
long-distance and international Telecommunication Services rendered hereunder by
Rostelecom to the User using automatic service system or with the help of an
operator.


 


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


 


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


 


1.9.                            “Local operator” means a legal
entity, which has a license to render local telecommunications on the territory
of the Russian Federation or its part, which renders to the User access to
Telecommunications, and whose telecommunication networks have an access to
public RF telecommunication networks.


 


1.10.                     “Regulations” means the Regulations
of rendering local, intrazonal, long-distance and international
telecommunications, acting at the moment of effecting acceptance of the present
public offer by the User.


 


2.                                      SUBJECT
MATTER


 


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


 


3.                                      CONCLUDING
THE AGREEMENT AND TERMS OF TELECOMMUNICATION SERVICES RENDERING


 


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


 


3.1.1. a) An individual or a legal
entity Users of the Local operator performing the following factual successive
actions:  dialing “8” from
the User equipment, dialing OAO Rostelecom telephone network choice code (if
introduced); dialing the code of the numbering area of the called party;
dialing the called party subscriber number; or


 


b) An individual or a legal entity Users of the
Local operator performing the following factual successive actions:  dialing the long-distance and
international telecommunications access number, rendered by OAO Rostelecom with
the help of an operator - “07” and/or other access number, the information
about which can be obtained by the User through directory inquiry service “09”;
ordering a long-distance or international 


 


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telecommunications with the help of an operator
through immediate or order service system, in accordance with the Regulations.


 


3.1.2.                     Telecommunications setting as
a result of performing actions, indicated in subparagraph a) or b) of para.
3.1.1 hereof.


 


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


 


3.3.                              On entering into this
Agreement, the User shall be entitled to receive Telecommunication Services,
whereas Rostelecom shall render such services to the User, provided this is
technically feasible, and provided the User has access to long-distance and
international telephone communication networks.


 


3.2.                              For obtaining
Telecommunications through automatic service system, the User must perform the
following actions, indicated in subparagraph a) of para. 3.1.1 hereof.  For obtaining
Telecommunications with the help of an operator, the User must perform the
following actions, indicated subparagraph b) of para. 3.1.1 hereof.


 


3.4.                              Telecommunications is
considered rendered from the moment when telecommunication is set as a result
of performing actions by the User, indicated in subparagraph a) or b) of para.
3.1.1 hereof.


 


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


 


3.6.                              When rendering Telecommunication
Services to the User Rostelecom has a right to introduce limitations to the
amount of conversation orders and the duration of conversations in the event of
any problems occurring in the course of the Services provision, whereas total
inability of Rostelecom to provide the Services entitles the latter to quit the
provision of the Services.


 


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


 


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


 


3.7.                              If technically feasible and on
condition that access to Telecommunications is available from the User
equipment, Rostelecom renders to the User a possibility to use
Telecommunications 24 hours a day, if other is not indicated in Russian Federation
law.


 


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


 


4.                                      RESPONSIBILITIES
OF THE PARTIES


 


4.1.                            Rostelecom undertakes the
responsibility:


 


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


 


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


 


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


 


4.2.                            The User undertakes the
responsibility:


 


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


 


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


 


5.                                      RIGHTS OF
THE PARTIES


 


5.1.                            Rostelecom has a right:


 


5.1.1.       To unilaterally introduce
changes to Tariffs, conditions and terms of payment according to para. 4.1.2
hereof.


 


5.1.2.                     To initiate a temporary stoppage of
access to long-distance and international telecommunications to the User in
cases covered by para.
7.2. hereof.


 


5.2.                            The User has a right:


 


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


 


5.2.2.                     To refuse to pay for
Telecommunications, that was rendered to the User without their concert.


 


6.                                      PAYMENT
PROCEDURE


 


6.1.                              Except for the cases of
payment for Telecommunications at payment offices of the Agent or Rostelecom in
the order covered by para. 6.7  hereof, the User must pay for Telecommunication
Services to them by Rostelecom 


 


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strictly in accordance with banking details indicated in the payment
bill.  The User’s money
liabilities cease at the moment of crediting cash to the bank account,
indicated in the bill made out to the User.


 


6.2.                            The service payment bill shall
be made out by Rostelecom or by the Agent, on behalf of Rostelecom.  If Telecommunications payment
bill is made out by the Agent it must be indicated that the bill is made out
for payment of Telecommunication Services, rendered by OAO Rostelecom.


 


6.3.                            Tariffs for long-distance
telecommunications are established and changed in accordance with the current
law of the Russian Federation.


 


6.4.                              Tariffs for international
telecommunications are established by Rostelecom and changes can be introduced
to them at any time.


 


6.5.                              The long-distance and
international telecommunications tariffication unit is established by
Rostelecom and comprises one minute.  The records of duration of long-distance and
international telecommunications are carried out in accordance with the
tariffication unit established by Rostelecom.  The tariffication unit can be changed by
Rostelecom unilaterally at any time.


 


6.6.                              The payment bill for
Telecommunication Services in the month previous to the Billing period is made
out to the User before the 12-th day of the Billing period and indicates the
total amount for each type of Services, there amount and cost.  The grounds for making out the
bill to the User are the data, obtained with the help of the equipment, used
for recording the amount of Telecommunications.  Telecommunications payment is conducted
monthly, within 15 days from the moment of making out the payment bill for
Telecommunication Services, rendered in the month previous to the Billing
period.


 


6.7.                              If Telecommunications payment
bill is made out to the User by Rostelecom, the payment must be effected by the
User to Rostelecom by cash available at its payment offices, or by crediting
cash to the account, indicated in such Telecommunications payment bill.  If Telecommunications payment
bill is made out to the User by the Agent on behalf of Rostelecom, the payment
must be effected by the User to the Agent by cash at its payment offices, or by
crediting cash to the account, indicated in such Telecommunications payment
bill.  In cases of cash
payment for Telecommunications the money liability of the User for
Telecommunication Services rendered to the User ceases at the moment of
crediting cash to Agent’s payment offices, or Rostelecom payment offices, depending
on which of them has made out the bill.  Accounts with a corporate User can be made by
cash strictly in the limits established by the law for legal entities to
Rostelecom or Agent payment offices.


 


6.8.                              Information about the
Rostelecom’s and Agent’s payment offices is brought to the Users by the Agent
and/or Rostelecom via mass media.


 


7.                                      RESPONSIBILITIES
OF THE PARTIES


 


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


 


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


 


7.3.                              In case of failure to pay,
incomplete or late payment for Telecommunications Rostelecom has a right to
claim a penalty in the form of fee of one per cent (1%) of the cost of rendered
in the month previous to the Billing period, but unpaid, incompletely paid or
late paid Telecommunications for every day of payment delay up to the moment of
indebtedness write-off, but not exceeding the sum, subject to payment.  The user must pay such a
penalty to Rostelecom within five (5) calendar days from the moment when
the demand for payment is served on the User by Rostelecom.


 


8.                                      DISPUTE
SETTLEMENT


 


8.1.                              In case of appearance of
disputes and disagreements on the Agreement, they are subject to regulation in
the order covered by the present Article 8.


 


8.2.                              In case of non-fulfillment or
improper fulfillment of obligations to render Telecommunication Services by
Rostelecom the User before applying to court makes claims to Rostelecom.  The claims of the User are
made and considered into on conditions and in terms covered by the current law
of the Russian Federation.  If the User claim is completely or partially denied or if the answer to
the claim made by the User is not received in terms estimated by the law of RF
for its consideration, the individual User has a right to apply to court in
accordance with the jurisdiction rules as established by the RF Law “On
the Protection of Consumers’ Rights” dated 07.02.92 (No. 2300-1), whereas
any corporate User has the right to taking a local legal action against the
Agent, if the User pays for the Telecommunication Services by the Agent, which
legal action may also be taken at the locality of Rostelecom (or an affiliate
thereof covering the place residence/location of the User), if the User pays
for the Telecommunication Services by Rostelecom.


 


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8.3.                              In case of non-fulfillment of
Services payment obligations by the User, complete or partial, Rostelecom, has
a right to bring a suit against the User on its choice or at the location of
the User, or  at the location of  Rostelecom (or  Rostelecom branch office, in operation zone
of which  the User place of residence
(place of registration) is located), or at the location of the Agent (or Agent
branch office, in operation zone of which the User place of residence (place of
registration) is located).


 


9.                                      FORCE
MAJEURE CIRCUMSTANCES


 


9.1.                              The Parties are released from
responsibility for non-fulfillment or improper fulfillment of their obligations
hereunder, if they prove, that proper fulfillment was impossible due to force
majeure, which means extreme, unforeseen and inevitable circumstances in given
conditions.  The presence of
force majeure in this case prolongs the term of fulfillment of obligations by
the Parties, proportionally to the period of its activity.  If the influence of the force
majeure circumstances lasts longer than six months, the Parties are obliged,
upon proposal of one of the Parties, to coordinate the further actions and/or
the possibility of denouncement of the Agreement.


 


9.2.                              If the non-fulfillment of
terms of Services rendering was caused by circumstances of force majeure, the
Parties must coordinate a new term of Telecommunications rendering fulfillment.


 


10.                               TERMINATION
OF THE AGREEMENT


 


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


 


10.2.                        In case of termination of the
Agreement the Parties must perform mutual settlements of all obligations.


 


11.                               PERIOD OF
VALIDITY OF THE AGREEMENT


 


11.1.                        The present Agreement comes
into force on the day when an individual or a legal entity, that is a
subscriber of the Local operator has effected the acceptance of the present
public offer, in the order, covered by Article 3, and is considered
concluded for an indefinite period of time.


 


12.                               MISCELLANEOUS


 


12.1.                        Rostelecom and the User admit
that the present Agreement is obligatory for fulfillment for both Parties
considering all conditions.


 


12.2.                        All legal relations of the
Parties, arising in connection with rendering Telecommunication Services to the
User by Rostelecom, which are not covered directly by the Agreement, are
regulated by the Regulations and regulatory documents of the Russian
Federation.


 


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


 


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


 


12.5.                        As soon as Rostelecom and the
Agent have concluded the agreement an the grounds of which the Agent has a
right to perform actions of making out bills to the User for the
Telecommunications rendered, of receiving payment for rendered
Telecommunications from the User, and handling Users’ claims and actions, the
User agrees correspondingly to receive Telecommunications payment bills made
out by the Agent, to conduct payments for Telecommunications to the Agent, and,
according to the procedure established by the Agreement, to address claims
against Rostelecom to the Agent, caused by non-fulfillment or improper
fulfillment of the Agreement by Rostelecom.


 


12.6.                        In case if the permanent place
of residence of an individual User, or the location of a corporate User does
not coincide with the territory of operation of the Agent and/or the User does
not belong to the category of Users, served by the Agent, provisions of the
preset Agreement, concerning the Agent are not used on conditions of
fulfillment of the Agreement by the Parties.


 


13.                               Address
and banking details of OAO Rostelecom


 


OAO Rostelecom


Legal address: 5, Delegatskaya st., Moscow 127091


Acc.:


Corr. acc.: 30101810400000000609


BIK:     049805609


TIN:     7707049388


KPP:      143532001


OGRN:    1027700198767


 


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For Rostelecom :


	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
  (full name)

  	
   

  
	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
  (signature)

  	
   

  
	
   

  	
   

  
	
   Date:                              200

  	
   

  
	
   

  	
   

  
	
  Seal here

  	
   

  
							



»


 


	
  Rostelecom:  

  General Director  

  OAO Rostelecom  

  

                              
  D.Ye. Yerokhin

  Date                                  
  2006  

  	
   

  	
  Operator:  

  General Director  

  OJSC CenterTelecom:

  

                                  
  S.V. Pridantsev

  Dt.                                  
  2006 

  
	
  Seal here

  	
   

  	
  Seal  here

  



 


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