Exhibit 4.31.1


APPENDIX
No. 1


to
Agency Agreement


(Form 1)


No.55-06-03
dt. 9 June 2006


 


AGREEMENT


 


	
  City

  	
  Dated:                                 
  2006

  



 


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 “Operator”,
represented by                                                                                                                                                                          ,


authorized to act by                                                                               ,
on the other part, as follows:


 


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 telecommunication 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 license for provision of long-distance and international
Telecommunication Services No. 29777 dt. December 11, 2003.


 


1.4.      “Accrued income” means payments to the Operator by the Users
for the Telecommunication Services rendered 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” are the persons, including the subscribers, ordering
and/or using the Services via the Operator.


 


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


 


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


 


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


 


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


 


 


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


 


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


 


2.         Subject Matter of the Agreement


 


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


 


2.2. The Operator undertakes to render
Rostelecom on consideration the Services indicated in paras 2, 4, 5 and 6 of
Appendix 2 hereof.


 


3.         Rights and Obligations of the Parties


 


3.1.      Rostelecom
undertakes the following obligations:


 


3.1.1.       In
accordance with the statute-established procedure, to determine the Tariffs for
the Telecommunication Services, and to inform the Operator about them. In case
of change of the fixed Tariffs, to inform the Operator about such changes in
written form, no later than within 30 (thirty) days before the date of
introduction of the new Tariffs.


 


3.1.2.       To pay
the Operator for the services specified in Section 2 hereof (including the
services of recovery of penalties from the Users), rendered to Rostelecom by
the Operator in accordance with the conditions of the Agreement.


 


3.1.3.       To
issue a power of attorney for the Operator with the right of transfer for the
execution by the Operator of the obligations hereunder.


 


3.2.      Rostelecom
has a right:


 


3.2.1.       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, taking
into consideration the provisions of Section 4 hereof.


 


3.2.2.       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. 8.


 


3.3.      The
Operator undertakes the following obligations:


 


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


 


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


 


3.3.3.       To
manage the billing (registration and tariffication) of the Users’ outgoing
long-distance and international calls. By the Service tariffication, to apply
the corresponding VAT rate to Tariffs in accordance with the procedure
indicated in Appendix No. 4 hereunder. In case of impossibility of the
independent billing of Users’ outgoing long-distance and international calls
(e.g. by 


 


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absence of Operator’s
own billing system), the billing indicated above must be provided by means of
bringing in third parties as subcontractors.


 


3.3.4        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 15th 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 in accordance
with the current law within the context of one-time arrangements.


 


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


 


3.3.6        To
keep book on the payment by the Users for the Telecommunication Services
rendered by Rostelecom and on the indebtedness of the Users for the
Telecommunication Services, to draw up documents for the correction and
write-off of debts, specified in Appendix 9 hereto, to perform inventory of the
indebtedness of the Users for the Telecommunication Services in the order
established by Appendix 9 hereto.


 


3.3.7        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.


 


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


 


3.3.9        To
draw up invoices and reports for the formation of the sales log for the
Telecommunication Services rendered to the Users, in accordance with Appendix No. 4
hereto.


 


3.3.10      To
present (draw up and send to the corresponding Users) the invoices for the
Telecommunication Services rendered to the Users-legal entities and individual
entrepreneurs acting without the formation of a legal entity.


 


3.3.11      To
provide the storing of the documentation, namely: bills presented to the Users
for the Telecommunication Services (or information in the database on all
document details of the presented bills), billing data on the Telecommunication
Services, the documents confirming the payment by the Users for the Services in
accordance with the current law and the Operator’s internal regulations on
document storage. To provide upon request of Rostelecom or third parties
certified copies of the documents in the cases established by the current law,
within the term of three (3) days from the receipt of the corresponding
request.


 


3.3.12      To
collect and present to Rostelecom the information in the format of the
established forms of statistical accounts, containing the data about the
Services rendered to the Users in accordance with the form and terms indicated
in Appendix No. 6 hereto.


 


3.3.13      To
conclude agreements with the Users-legal entities for the rendering of the
Telecommunication Services in accordance with Appendix No. 11 and the form
established in Appendix No. 1 hereto.


 


3.4           The Operator has the following rights:


 


3.4.1        To
receive from Rostelecom the payment for the fulfillment of the obligations
under this Agreement in the amount and order established in Appendix 4 hereto.


 


3.4.2        To
demand the fulfillment by the Users of their obligations on Telecommunication
Services payment.


 


3.4.3        To
receive from Rostelecom the information and documentation required for the
fulfillment of the obligations hereunder.


 


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


 


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 confidentiality of the conditions and provisions of the Agreement,
as well as any physical, technical, economic, financial and other 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.
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 this Agreement on any grounds.


 


3.5.3        To
render the Users information and reference services via the information office
in accordance with the current law.


 


4.            Parties’ Settlement


 


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


 


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


 


4.1.2.       Rostelecom is obliged to transfer to the
Operator the consideration for the services rendered to Rostelecom by the
Operator in accordance with para 2.2. and the consideration for the performance
by the Operator of the actions indicated in para 2.1. of Section 2 hereof.
The amounts of the payment, the order of the settlement of the Parties’ for the
services rendered to Rostelecom by the Operator are indicated in Appendices 2
and 7 hereto. All the sums indicated are calculated on the basis of the
Acceptance Act and the Operator’s Report.


 


4.1.3        The
Parties agree on the possibility of the offsetting of mutual demands (claims)
indicated in paras 4.1.1. and 4.1.2. of the Agreement by means of signing of
the Offset Act.  The transfer by the
Operator to Rostelecom of the payments not liquidated by the offset is
performed on the basis of the bill presented by Rostelecom.


 


4.1.4        Regardless
of the provisions of para 4.1.3., on account of the fulfillment of the
obligations indicated in para 4.1.1., the Operator is obliged to perform
monthly not later than the 25th day of the Billing period the
transfer of the minimum payment to Rostelecom in the amount of not less than 50
% of the Accrued income on the basis of the bill presented by Rostelecom, in
accordance with para 4.3. hereof.


 


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


 


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with receipt acknowledged. The date of
facsimile transmission shall be the effective date of documents delivery.


 


4.3           Rostelecom considers the documentation presented by the Operator and, in
the absence of comments, approves the Operator’s report, the Acceptance Act and
the Offset Act.  Together with this,
Rostelecom presents to the Operator the bill. 
If Rostelecom has objections against the documents submitted by the
Operator, Rostelecom shall give written notice to the Operator of such
objections within two (2) business days after receipt of documents by
facsimile. Together with this, Rostelecom approves the Operator’s Report, the
Acceptance Act and the Offset Act with the comments thereto, and draws up the
Invoice for the payments in the amount of the undisputed amount. Copies of the
Invoice and the approved Operator’s Report, 
Acceptance Act and Offset Act are sent to the Operator by a facsimile
transmission, while the original documents shall be sent by registered mail
with receipt acknowledged.


 


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


 


4.5           Not limited by the provisions of para 4.1.3., the Parties agree upon the
performance of the offsets of other mutual demands (obligations) on the basis
of the Offset Acts.


 


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


 


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


 


4.8           Quarterly and as may be necessary 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.


 


4.9           The indebtedness of the Users for the Telecommunication Services
rendered by Rostelecom is the Receivables of Rostelecom. The order of
collection of such accounts receivable is established by Article 5 of the
Agreement.


 


4.10.        All
other questions concerning the settlement of accounts between the Parties not
indicated in this Section 4 are regulated by Appendix No. 7 to the
Agreement.


 


4.11.        Recovery
of Expenses.


 


4.11.1.     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.


 


4.11.2.     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, and such recovery is considered by the
Parties as reasonable, sufficient and motivated for the consideration of all
necessary expenses, expenditures or losses of the Operator during the
fulfillment of the obligations hereunder.


 


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4.11.3.     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.


 


4.11.4.     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.


 


4.11.5.     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.


 


5.            General Requirements to the Performance of the Claims
Proceedings


 


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


 


5.2           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.


 


5.3           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.


 


5.4           The claiming actions on the recovery of the Users’ debts are performed
by the Operator independently for the sake of Rostelecom on the ground of the
power of attorney issued by Rostelecom in accordance with para 3.1.3. hereof.
Irrespective of any inner regulations of the claiming proceedings adopted by
the Operator and contradicting the following: in case of nonpayment by the User
against the invoice for the Telecommunication Services rendered, the Operator
must advance a claim against the corresponding User taking into consideration
the provisions of Appendix 9 hereto.


 


5.5           For the performance of the claiming and action proceedings the Operator
receives from Rostelecom consideration established by Appendix No. 2
hereto.


 


5.6           The Operator cancels the invoice for the Telecommunication Services if
the groundlessness of a claim against the User is proved judicially, or on the
condition of receipt of a written consent of Rostelecom. The order of the
exchange of the documents between the Parties and the correction of
indebtedness are performed in accordance with para 4 of Appendix No. 9
hereto.


 


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


 


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


 


6.2           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 30 calendar days before the introduction of the new international
telecommunications Tariffs.


 


6.3           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.


 


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


 


6.5           When non-recurrent actions, directed on temporary decrease/increase of
the Telecommunication Services Tariffs for the Users because of limited period
of time, Rostelecom shall send the Operator a written notification no later
than 30 calendar days in advance if such actions are conducted. At that, the
Operator coordinates the conducting of such actions within the term of 15
calendar days provided the corresponding technical resources are available,
with the exception of the actions of federal scope.


 


7.             Responsibility of the Parties


 


7.1           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.


 


7.2           In case of violation by the Operator of the terms of fulfillment of
their obligations for the transfer of payments due to Rostelecom, Rostelecom
has the right to claim from the Operator the penalty in the amount of 1/300 of
the refinancing rate of the Central Bank of the Russian Federation for every
day of delay, of the sum payable by the Operator. 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.


 


7.3           In case of the presentation by the Operator of unreliable data in the
Report, 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 forfeit constitutes 1/300
of the refinancing rate of the Central Bank of the Russian Federation for every
day starting from the day of presentation of unreliable data when the
discrepancy of the data was discovered, till the moment of transfer by the
Operator of the monies to be paid. The like forfeit in the form of the penalty
is calculated on the basis of 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.


 


7.4           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.


 


7.5           In case of violation by Rostelecom of their obligations for the remuneration
of the services rendered by the Operator, the Operator has the right to demand
from Rostelecom the payment of the forfeit in the form of penalty, in the
amount of 1/300 of the refinancing rate of the Central Bank of the Russia
Federation for every day of payment delinquency. The Rostelecom is obliged to
pay to the Operator the penalty within the period of ten (10) banking days
from the moment of the receipt of the corresponding payment demand.


 


7.6           In case of untimely approval by Rostelecom of the Report, the Operator’s
Report or the presented invoice, the Operator has the right to demand from
Rostelecom the payment of the forfeit in the form of penalty, in the amount of
1/300 of the refinancing rate of the Central Bank of the Russian Federation for
every day, starting from the day when such Report or Reconciliation Report was 


 


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to be approved, until the day when such Report
or Reconciliation Report was actually approved and delivered to the Operator,
from the amount payable. This forfeit must be paid within the period of ten (10) banking
days from the moment of the receipt of the corresponding payment demand.


 


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


 


7.8           If in the result of submission of unreliable data in the Operator’s
Report, improper invoicing by the Operator, improper formation of the sections
of the sales log or purchase log, improper application by the Operator of the
VAT rate in accordance with para 3.3.3, untimely submission of documentation by
the Operator to Rostelecom, in accordance with para 3.3.11, additional tax
obligations, as well as fines and punitive sanctions for the violation of the
tax and/or administrative law will be imposed on the Operator, Rostelecom has
the right to demand the stated sums from the Operator. This right of Rostelecom
arises after the conclusion of the court appeal of the tax authorities and on
the condition that the Operator is brought to participation in the proceedings
or is informed about all facts of the dispute. In any case, the amount of
responsibility of the Operator must not exceed the amount of their
consideration.


 


7.9           The forfeits indicated in paras 7.3 and 7.4 of this Agreement can be
collected from the Operator by Rostelecom on the condition of observance by the
former of the terms established by paras 4.2-4.4 hereof.


 


7.10         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.            Force Majeure Circumstances


 


8.1           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.


 


8.2           The Party that has suffered the influence of the force majeure
circumstances must notify the other Party within the period of ten (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
Agreement 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.


 


8.3           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.            Settlement of Disputes


 


9.1.          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 penaltyed Party 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 court in accordance with the Russian Federation Code of Arbitration
Procedure.


 


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10.          Notifications


 


10.1.
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:


                the Russian Federation,


                Address:


 


                Fax:


                Tel:


 


If Rostelecom is the addressee:


the Russian Federation,


                Address:


                Fax:


Tel:


 


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


 


11.          Effective date of the Agreement and its validity term


 


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


 


11.2.        The
Agreement is valid for the period of one year from the moment of its coming
into effect. If neither Party announces termination of this Agreement thirty
(30) calendar days before its stated expiration, this Agreement shall be
automatically extended for each subsequent year. There shall not be any limit
to the number of periods for which this Agreement may be extended.


 


12.          Miscellaneous


 


12.1.        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.


 


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


 


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


 


12.4.        List
of Appendices:


 


Appendix No. 1. Form 1.
Agreement on long-distance and international telecommunications.


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


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


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 Settlement
procedure.


Appendix No. 8 Check-up
procedure.


Appendix No. 9
Regulations for handling of receivables and payables.


Appendix No. 10 Procedure for Parties’ handling
of User claims (complaints) related to providing / failure to provide
Telecommunications.


Appendix No. 11 Procedure for conclusion of
Agreements.


 


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12.5.        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.


 


13. Details and Signatures of the Parties


 


	
  Full or abbreviated name of the company

  	
  OAO Rostelecom

  	
   

  
	
  Location

  	
  5, Delegatskaya st., Moscow, 127091 Russia

  	
   

  
	
  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

  	
   

  	
   

  



 


	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
                              
  200    

  	
   

  	
                              
  200    

  
	
  Seal here

  	
   

  	
  Seal here

  



 


10

















 


 


Appendix No. 1


to Agreement No.             


dt.                       
2006


 


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.


 


1.3. “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


 


11

















 


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


 


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 Telecommunication Services.


 


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.


 


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 the 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).


 


12

















 


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”).


 


5.2.2. 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 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. hereof.


 


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 


 


13

















 


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 previous to 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 previous to 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.


 


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 


 


14

















 


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 the 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);

  

  Dt.
                    
  200  

  Seal here

  	
   

  	
  Rostelecom:

  

  Dt.
                    
  200  

  Seal here

  



 


15

















 


15. Signatures of Parties


 


	
  For the User:

                                                          full
  name

  

  Dt.                   
  200_

  Seal here

  	
  For Rostelecom:

                                                                full
  name

   Dt.                   
  200_

  Seal here

  



 


“


 


16

















 


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 on 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 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 Telecommunication Services 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” on 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


 


17

















 


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 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 subpara 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 of the Agreement.


 


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 thee 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 the 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 the 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 the 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.


 


18

















 


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 strictly
in accordance with banking details indicated in the payment bill. The Users’
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 means of 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 means of 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 


 


19

















 


 


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 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 the Russian Federation for its consideration, the individual User has a
right to apply to court in accordance with the jurisdiction rules as
established by the Russian Federation 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.


 


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 settlement
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 


 


20

















 


rendered Telecommunications from the User, and
handling Users’ claims, 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


 


15.          OAO Rostelecom Authorized Signatory


 


For Rostelecom:


 


	
  D.Ye. Yerokhin

  	
   

  
	
   

  	
   

  
	
  (signature)

  
	
   

  
	
  Date:                              200  

  
	
   

  
	
  Seal here

  
			



 


21














 


Appendix 2


to Agreement No.     


dt.                
2006


 


Cost of services and amount of
agency fee of the Operator


 


	
  Ref. No.

  	
   

  	
  Items

  	
   

  	
  Price

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1.

  	
   

  	
  COLLECTING SUBSCRIBER PAYMENTS,% of the accrued income

  	
   

  	
  5.25

  	
  %

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  2.

  	
   

  	
  BILLING PROCESSING OF TELECOMMUNICATIONS, roubles/min

  	
   

  	
  0.063

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  3.

  	
   

  	
  CLAIMS PROCEEDINGS,% of the accrued income

  	
   

  	
  2.1

  	
  %

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  4.

  	
   

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

  	
   

  	
  0.032

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  5.

  	
   

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

  	
   

  	
  0.053

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  6.

  	
   

  	
  DOCUMENTATION DELIVERY, roubles/min

  	
   

  	
  0.021

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  7.

  	
   

  	
  CALL CENTER FOR CLIENTS, roubles/min

  	
   

  	
  0.042

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  8.

  	
   

  	
  CONCLUSION OF AGREEMENTS WITH LEGAL ENTITIES, roubles per agreement

  	
   

  	
  T

  	
  4)

  



 


Comment:


 


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


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


(3)          In lines 2, 4, 5, 6 and 7 hereof the measurement unit is rouble per
minute of the outgoing long-distance or international traffic.


(4)          For each agreement entered into with a User-legal entity pursuant to
para 3.3.13 of this Agreement, a lumpsum fee of Rubles 300 plus 5% of paid
bills for Rostelecom’s services provided ,over first three calendar months of
the agreement effective period, net of VAT which shall be calculated at a rate
applicable at the time when appropriate invoice is issued.


 


	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  General Director:

  	
   

  	
  General Director:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
  200  

  	
   

  	
   

  	
  200  

  
	
  Seal here

  	
   

  	
  Seal here

  
	
   

  	
   

  	
   

  
	
  Agreement No. 58-06-03 dt.
           2006

  	
   

  	
   

  
					



 


22

















Attachment No.  3


to Agreement No.     


dt.                
2006


 


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 rendered to individuals
(direction- and time-wise) in the ABC zone of the Operator


 


	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Form 1.2


 


The report on the volumes and
accrued income for the international Telecommunication Services rendered to
self-sustained organizations (direction- and time-wise) in the ABC zone of the
Operator


 


	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Form 1.3


 


The report on the volumes and
accrued income for the international Telecommunication Services rendered to
budgetary organizations (direction- and time-wise) in the ABC zone of the
Operator


 


	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Form 1.4


 


The report on the volumes and
accrued income for the long-distance Telecommunication Services rendered to
individuals (direction- and time-wise) in the ABC zone of the Operator


 


	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


23

















 


Form 1.5


 


The report on the volumes and
accrued income for the long-distance telecommunications services rendered to
self-sustained organizations (direction- and time-wise) in the ABC zone of the
Operator


 


	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Form 1.6


 


The report on the volumes and accrued income
for the long-distance Telecommunication Services rendered to budgetary
organizations (direction- and time-wise) in the ABC zone of the Operator


 


	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  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

  	
   

  	
   

  	
  Code by
  OKOPF

  	
   

  	
   

  
	
  department 

  	
  (8 digits)

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  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 


 


24

















 


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 ZZZZZZ FFF CCCCCCC 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 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.:


 


25

















 


(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

  	
   

  	
   

  	
  Code by
  OKOPF

  	
   

  	
   

  
	
  department 

  	
  (8 digits)

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  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 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)


 


1.                                      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 on 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.


 


26

















 


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

  beginning of the reporting

  month

  	
   

  	
  Services rendered during the reporting month

  	
   

  	
  Service payments for the reporting month

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Long-distance

  telecommunications

  	
   

  	
  International

  telecommunications

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Period of service

  	
   

  	
  For the services

  liable to income

  tax at the rate

  of 18%

  	
   

  	
  For the

  services

  liable to

  income  tax

  	
   

  	
  Services liable

  to income tax

  at the rate of

  18%

  	
   

  	
  Services

  liable to

  income tax

  	
   

  	
  Services liable 

  to income tax

  at the rate of

  18%

  	
   

  	
  Services

  liable to

  income tax

  	
   

  	
  For the services liable to

  income tax at the rate of

  18%

  	
   

  	
  For the services

  	
   

  
	
  month

  	
   

  	
  year

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  liable to income tax

  at the rate of 0%

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


	
  Prepayment accounted for

  service payments in the reporting

  month

  	
   

  	
  Service arrears adjustment

  	
   

  	
  Debt write-off connected with

  inventory

  	
   

  	
  Service arrears by the end of 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

  	
   

  
	
  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%

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


27

















 


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

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
																																	



 


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


 


Confidential


 


28

















 


	
  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

  	
   

  	
   

  	
  Code by
  OKOPF

  	
   

  	
   

  
	
  department 

  	
  (8 digits)

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  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.                    Forms 2.1 – 2.2 include consolidated data on
the accrued and received income, the state of indebtedness and correction for
all subsidiaries and 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 9 hereto.


 


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


 


XXXX ZZZZZZ FFF UU.xls,


where


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


ZZZZZZ – reporting period in the form YYYYMM


 


Confidential


29

















 


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.


 


	
  For Rostelecom:  

  	
  For Operator:

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
                              
  200    

  	
                              
  200    

  
	
  Seal here

  	
  Seal here

  



 


30

















 


Attachment 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 6a and 6b
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 


 


31

















 


on behalf of Rostelecom to the Operator’s
employees in accordance with the lists provided by the latter.


 


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.


 


32

















 


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 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 


 


33

















 


services
of Rostelecom with the application of the 0%, VAT rate, with the mark “for
diplomatic use”.


 


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

  



 


34

















 


Form 1


The Report for the formation of
the sales log


 


	
   

  	
   

  	
  Unique

  identifier of

  the

  	
   

  	
  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 received

  	
   

  	
  Sales total,

  	
   

  
	
  Form

  number 

  	
   

  	
  recipient of

  the bill

  	
   

  	
  Number

  	
   

  	
  Date

  (DD.MM.YYYY)

  	
   

  	
  Name of the

  Buyer

  	
   

  	
  TIN of the

  Buyer

  	
   

  	
  KPP of the

  Buyer

  	
   

  	
  prepayments)

  (DD.MM.YYYY)

  	
   

  	
  including

  VAT

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  1a

  	
   

  	
  1b

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  3a

  	
   

  	
  3b

  	
   

  	
  4

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  



 


Including


 


	
  Sales liable to taxation at the rate of

  	
   

  	
   

  	
   

  
	
  18 per cent (5)

  	
   

  	
  10 per cent (6)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  VAT

  	
   

  	
   

  	
   

  	
  VAT

  	
   

  	
   

  	
   

  	
  20 per cent (8)

  	
   

  	
   

  	
   

  
	
  Cost of sales

  without VAT

  (roubles, kopecks)

  	
   

  	
  amount

  (roubles,

  kopecks)

  	
   

  	
  Cost of sales

  without VAT

  (roubles, kopecks)

  	
   

  	
  amount

  (roubles,

  kopecks)

  	
   

  	
  0 per cent

  (roubles,

  kopecks)

  	
   

  	
  Cost of sales

  without VAT

  (roubles, kopecks)

  	
   

  	
  VAT amount

  (roubles,

  kopecks)

  	
   

  	
  Purchases 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 (parent

  organization)

  	
   

  
	
  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)

  



 


Confidential


 


35

















 


	
  Chief accountant

  	
  (Full name)

  



 


The description of the fields
for the DBF file


 


	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
   

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the
  value of 41

  
	
   

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting period (MM.YYYY)

  
	
   

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

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

  
	
   

  	
   

  	
  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.

  
	
   

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Details of the seller’s
  invoice Number

  
	
   

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

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

  
	
   

  	
   

  	
  Cust_name

  	
   

  	
  C (180)

  	
   

  	
  Client name

  
	
   

  	
   

  	
  Cust_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN of the client

  
	
   

  	
   

  	
  Cust_kpp

  	
   

  	
  N (9)

  	
   

  	
  KPP of the client

  
	
   

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20.4)

  	
   

  	
  Sales total, including VAT

  
	
   

  	
   

  	
  Pr_net_18

  	
   

  	
  N (20.4)

  	
   

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

  
	
   

  	
   

  	
  Nds_18

  	
   

  	
  N (20.4)

  	
   

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

  
	
   

  	
   

  	
  Pr_net_10

  	
   

  	
  N (20.4)

  	
   

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

  
	
   

  	
   

  	
  Nds_10

  	
   

  	
  N (20.4)

  	
   

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

  
	
   

  	
   

  	
  Pr_net_0

  	
   

  	
  N (20.4)

  	
   

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

  
	
   

  	
   

  	
  Pr_net_20

  	
   

  	
  N (20.4)

  	
   

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

  
	
   

  	
   

  	
  Nds_20

  	
   

  	
  N (20.4)

  	
   

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

  
	
   

  	
   

  	
  No_nds

  	
   

  	
  N (20.4)

  	
   

  	
  Sales exempt from taxation
  (roubles, kopecks)

  
	
   

  	
   

  	
  Pay_priz

  	
   

  	
  N (2)

  	
   

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

  
	
   

  	
   

  	
  Nds_priz

  	
   

  	
  N (1)

  	
   

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

  
	
   

  	
   

  	
  Cust_adr

  	
   

  	
  C(200)

  	
   

  	
  Legal
  address of the client (parent organization)

  
	
   

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

  	
  Date
  of liquidation of seller’s invoice

  
	
   

  	
   

  	
  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).

  



 


36

















 


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

  
	
   

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number.
  Acquires the value of 42

  
	
   

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting
  period (MM.YYYY)

  
	
   

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

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

  
	
   

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the
  recipient of the bill.

  
	
   

  	
   

  	
  User_fio

  	
   

  	
  C (80)

  	
   

  	
  Name of User

  
	
   

  	
   

  	
  Cust_adr

  	
   

  	
  C(200)

  	
   

  	
  Address
  of individual

  
	
   

  	
   

  	
  Cust_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN of the client

  
	
   

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Invoice number

  
	
   

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20.4)

  	
   

  	
  Cost of services (including
  VAT, roubles, kopecks)

  
	
   

  	
   

  	
  Nds

  	
   

  	
  N (20.4)

  	
   

  	
  Amount of VAT in service cost
  (roubles, kopecks)

  
	
   

  	
   

  	
  Pay_priz

  	
   

  	
  N (2)

  	
   

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

  
	
   

  	
   

  	
  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

  
	
   

  	
   

  	
  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)

  



 


37














 


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

  CUSTOMS

  	
   

  	
  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

  	
   

  	
  DECLAR

  ATION

  number

  	
   

  	
  VAT

  (roubles,

  kopecks)

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2a

  	
   

  	
  2b

  	
   

  	
  3**

  	
   

  	
  4***

  	
   

  	
  5

  	
   

  	
  5a****

  	
   

  	
  5b****

  	
   

  	
  6*

  	
   

  	
  7

  
	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  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

  without 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

  
	
   

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number.
  Acquires the value of 43

  
	
   

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting
  period (MM.YYYY)

  
	
   

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

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

  
	
   

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the
  recipient of the bill.

  
	
   

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Details of the seller’s
  invoice Number

  
	
   

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

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

  
	
   

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

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

  
	
   

  	
   

  	
  Accept_dat

  	
   

  	
  D

  	
   

  	
  Date of registration of the
  receipt of goods (works, services) (DD.MM.YYYY)

  
	
   

  	
   

  	
  Sel_name

  	
   

  	
  C (120)

  	
   

  	
  Name of the seller

  
	
   

  	
   

  	
  Sel_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN of the seller

  
	
   

  	
   

  	
  Sel_kpp

  	
   

  	
  N (9)

  	
   

  	
  KPP of the seller

  
	
   

  	
   

  	
  Customs Declaration_num

  	
   

  	
  C (50)

  	
   

  	
  Country of origin of the
  goods. Cargo Customs Declaration number

  



 


38

















 


	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type,
  size

  	
   

  	
  Description

  
	
   

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20.4)

  	
   

  	
  Purchase total, including VAT
  (roubles, kopecks)

  
	
   

  	
   

  	
  Pr_net_18

  	
   

  	
  N (20.4)

  	
   

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

  
	
   

  	
   

  	
  Nds_18

  	
   

  	
  N (20.4)

  	
   

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

  
	
   

  	
   

  	
  Pr_net_10

  	
   

  	
  N (20.4)

  	
   

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

  
	
   

  	
   

  	
  Nds_10

  	
   

  	
  N (20.4)

  	
   

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

  
	
   

  	
   

  	
  Pr_net_0

  	
   

  	
  N (20.4)

  	
   

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

  
	
   

  	
   

  	
  Pr_net_20

  	
   

  	
  N (20.4)

  	
   

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

  
	
   

  	
   

  	
  Nds_20

  	
   

  	
  N (20.4)

  	
   

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

  
	
   

  	
   

  	
  No_nds

  	
   

  	
  N (20.4)

  	
   

  	
  Purchases exempt from taxation
  (roubles, kopecks)

  
	
   

  	
   

  	
  Nds_priz

  	
   

  	
  N (1)

  	
   

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

  



 


39

















 


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

  
	
   

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number.
  Acquires the value of 44

  
	
   

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting
  period (MM.YYYY)

  
	
   

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

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

  
	
   

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the
  recipient of the bill.

  
	
   

  	
   

  	
  User_fio

  	
   

  	
  C (80)

  	
   

  	
  Name of User

  
	
   

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Invoice number

  
	
   

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20.4)

  	
   

  	
  Cost of services (including
  VAT, roubles, kopecks)

  
	
   

  	
   

  	
  NDC

  	
   

  	
  N (20.4)

  	
   

  	
  Amount of VAT in service cost
  (roubles, kopecks)

  
	
   

  	
   

  	
  Cust_Pay_n

  	
   

  	
  C(25)

  	
   

  	
  Details of the payment order
  Number

  
	
   

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

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

  



 


40

















 


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

  
	
   

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number.
  Acquires the value of 44

  
	
   

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting
  period (MM.YYYY)

  
	
   

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

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

  
	
   

  	
   

  	
  Prs_n

  	
   

  	
  C(100)

  	
   

  	
  Name
  of representative offices

  
	
   

  	
   

  	
  Embassy_n

  	
   

  	
  N (20.4)

  	
   

  	
  Cost of services

  
	
   

  	
   

  	
  Sel_f_num

  	
   

  	
  C(21)

  	
   

  	
  Details of the invoice Number

  
	
   

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

  	
  Details of the invoice Date

  
	
   

  	
   

  	
  Lettr_num

  	
   

  	
  C(21)

  	
   

  	
  Details of the letter of
  confirmation Number

  
	
   

  	
   

  	
  Lettr_date

  	
   

  	
  D

  	
   

  	
  Details of the letter of
  confirmation Date

  
	
   

  	
   

  	
  Contract_n

  	
   

  	
  C(25)

  	
   

  	
  Details of the agreement with
  the users Number

  
	
   

  	
   

  	
  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 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.


 


41

















 


Attachment No. 5


to Agreement No.


dt.
                          
2006


 


Acceptance Act for Services Rendered


Under Contract No.                  
dt.


 


for
                            
month                     


 


This Act is drawn up between Rostelecom, Open
Joint-Stock Company for Long-Distance and International Telecommunications,
hereinafter, “Rostelecom”, represented by                                                               
authorized to act by Power of attorney No.                                              
dt.
                    
on the one part, and                                                                                                     ,
hereinafter referred to as “Operator” represented by                                                                   ,
                                           
authorized to act by
                                                                              ,
hereinafter altogether referred to as the “Parties”, confirming the following
services rendered by Operator to Rostelecom:


 


	
  Ref.

  	
   

  	
   

  	
   

  	
  Basis
  for the calculation of the

  service cost

  	
   

  
	
  No.

  	
   

  	
  Service
  Description

  	
   

  	
  Title

  	
   

  	
  Value

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  
	
  1

  	
   

  	
  Services according to Appendix
  2

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


	
  Service Tariff,

  roubles/pcs

  	
   

  	
  Service
  Cost inc. VAT,

  roubles

  	
   

  	
  Including
  VAT, roubles

  	
   

  
	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


The rendered services cost aggregated 
                ,
including VAT               .


 


The services were presented properly and according to Agreement terms.


 


42

















 


	
  For Rostelecom:  

  	
  For Operator:

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
                              
  200    

  	
                              
  200    

  
	
  Seal here

  	
  Seal here

  



 


Appendix No. 6

to Agreement No.           

dt.
                          
2006


 


List of Reporting Forms


 


1. Operator provides
the information for forming the OAO Rostelecom 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 order of data presentation to the Rostelecom Main Computer Center


 


Information regarding statistical reporting
is transmitted to the Rostelecom Main Computer Center as a universal pattern.


 


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


 


The terms of providing forms to the Main
Computer Center:


 


	
  Form No.

  	
   

  	
  Terms of data presentation to the 

  Main Computer Center by the

  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)

  	
   

  	
  The Moscow branch of OJSC
  CenterTelecom

  	
   

  
	
  Document code

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Firm code

  	
   

  	
  51500x

  	
   

  	
  OKDP

  	
   

  	
  5420030

  	
   

  
	
  Head of firm (Business unit)

  	
   

  	
  Parfenov A.I.

  	
   

  	
  OKONKh

  	
   

  	
  52300

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  OKATO

  	
   

  	
  50401372000

  	
   

  
	
  OKPO(8 characters)

  	
   

  	
  04856347

  	
   

  	
  OKOGU

  	
   

  	
  49008

  	
   

  



 


43

















 


	
  Business unit code

  	
   

  	
  0

  	
   

  	
  OKOPF

  	
   

  	
  90

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  OKFS

  	
   

  	
  34

  	
   

  



 


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


 


2. The accounting documents within the framework of the Information
Collection and Checking System (ICCS), submitted to Svyazinvest:


 


1. “Accounts receivable for the Telecommunication Services rendered to
the institutions and organizations subsidized from the Federal budget”


 


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


 


Contact Tel.: 973-99-68.


 


2. “The analysis of the state of the accounts receivable”


 


	
  For Rostelecom:  

  	
  For Operator:

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
                              
  200    

  	
                              
  200    

  
	
  Seal here

  	
  Seal here

  



 


44

















 


Appendix No. 7


to Agreement No.         


dt.                               
2006


 


PARTIES MUTUAL SETTLEMENT
PROCEDURE


 


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


 


1.1. No later than the 25th day of the Billing period the
Operator must transfer to Rostelecom one hundred per cent (100%) of the Earned
revenue for the month previous to the Billing period for the Telecommunication
Services rendered during all periods previous to the Billing period, in
accordance with the Operator’s Report.


 


1.2. Irrespective of any provision of para. 1.1 of this Appendix 7
contrary to the understated, before the 25th day of the Billing period the
Operator shall effect payment to Rostelecom, irrespective of the amount of
payment received in the month previous to the Billing period, no less than the
Maximum payment in the amount of 50 % of the Accrued income for the Services
rendered during the month previous to the Billing period (para. 4.1.1 of the
Agreement).


 


1.3. Rostelecom presents to the Operator the invoice for the payment of
the Revenue earned, for the amount determined with the consideration of paras
1.1 and 1.2. hereof, before the 20th day of the Billing period.


 


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


 


2.1. Rostelecom is obliged to pay to the Operator the consideration for
the services rendered by the Operator to Rostelecom in accordance with
para. 2.2 and the remuneration for the fulfillment by the Operator of the
commission specified in para. 2.1. of Section 2 of this Agreement,
within the terms and in the amount stated below. The total sum of the monetary
obligations of Rostelecom for the services rendered to Rostelecom by the
Operator in accordance with para. 2.2 and the remuneration for the
commission performed by the Operator, specified in para. 2.1. of Section 2
of the Agreement, in every corresponding period is calculated on the basis of
the Acceptance Acts signed by the Parties for the corresponding periods.


 


2.2. Within the term before the 25th day of the Billing
period Rostelecom is obliged to transfer to the Operator the payment in the
amount Y, which equals the sum of the payments
not transferred by Rostelecom by the above indicated date of payment for the
services under the Agreement rendered Rostelecom by the Operator during all the
periods previous to the corresponding Billing period, the cost of which has
been estimated in accordance with Appendix 2 to the Agreement. At that, the
maximum amount of payment Y, due to
transfer in every Billing period equals M, the value
calculated for every Billing period by the following formula:


 


M = Aearned – Amin. where


 


M – is the maximum value of payment Y due to payment to the Operator by Rostelecom in the
corresponding Billing period.


 


A earned  - is the Revenue
earned in the month previous to the Billing period, in accordance with the
Operator’s Report, for the Telecommunication Services rendered by Rostelecom to
the Users during all periods previous to the Billing period.


 


45

















 


A min. – is the amount of the Maximum payment, in
accordance with para. 1.2. hereof.


 


The calculated payment Y is offset for
the Operator against the payment for the services rendered by the Operator to
Rostelecom under this Agreement for all periods of its validity, in the part in
which these services are not paid for by the moment of the calculation of the
payment. The Parties agree that in the first place the payments account for the
services rendered during the earlier periods.


 


2.3. Rostelecom effects payments to the Operator, in accordance with
para. 2.2. hereof, until the amount of all payments made by Rostelecom in
accordance with this para. 2 equals the total cost of the services
rendered by the Operator to Rostelecom under this Agreement.


 


2.4. The Operator bills Rostelecom for the payments specified in
para. 2.2. hereof, in amounts calculated in accordance with the specified
para, before the 20th day of the month in which the corresponding
payment is due to be made.


 


3. In order to terminate (full or partial) the obligations indicated in
para. 1 and 2 hereof, as well as the obligations of Rostelecom to the
Operator arising from the Contract on Connection of telecommunications networks
No.                           
as amended dated                           
(hereinafter – “Contract of Connection”), the Parties agree upon monthly
offsetting of claims by means of signing Offset Acts on the dates when such
obligations must be fulfilled in accordance with this Agreement and the
Contract of Connection.


 


	
  For Rostelecom:  

  	
  For Operator:

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
                              
  200    

  	
                              
  200    

  
	
  Seal here

  	
  Seal here

  



 


46

















 


Appendix No. 8


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 working 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.


 


6.5.                  If
Operator revealed the mistake at the stage, stated in par. 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.


 


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


 


7.                           Detailed reconciliation


 


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


 


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


 


47

















 


•                   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
working 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
working 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.


 


48

















 


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    

  	
                              
  200    

  
	
  Seal here

  	
  Seal here

  



 


49

















 


Appendix No. 9


to Agreement No.         


dt.                                  


 


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 and booked on the
Operator’s balance.


 


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 the Russian
Federation) or death of an individual (article 418 CC the Russian Federation);


•                 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 to individuals in
the amount of funds received on account of oncoming long-distance and
international telecommunications to be rendered by Rostelecom. Payables due
Users are reflected in the books of Rostelecom and the Operator.


 


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 Rostelecom to 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 


 


50

















 


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.


 


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


 


4.4. For adjustment of indebtedness the
Operator draws up and submits 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 reconciliation, 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) for April and
June of each year 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 


 


51

















 


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.


 


5. Inventory of Indebtedness


 


5.1. Annually, as of September 30 of
each year, the Operator carries out inventory of Receivables due from Users and
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 the Russian Federation MF No.49 dated
13.06.1995, serve as such document.


 


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


 


•                           Inventory Deed as per Form 3 of 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 reconciliation, 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 Inventory Deed) and electronically (Excel
format, except document copies confirming the necessity of adjustment of
Receivables due from Users and Payables due Users) not later than January 31
of the year which follows the year the inventory is taken as of September 30.


 


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;


 


52

















 


•                       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.


 


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 User---s 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,
proceeding in accordance with the current regulatory documents, the Operator
forwards to Users with Overdue Receivables, written claim regarding presence
and amount of Overdue Receivables indicating term during which such Overdue
Receivables should be settled.


 


53














 


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


 


6.5.
Not less than 14 calendar days prior to filing a suit specified 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.
After the coming into effect of the court decision on the collection of the
Overdue Receivables, the Operator is obliged, in the framework of executive
proceedings, to undertake the actions required for the receipt of the former
from the corresponding User.


 


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 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 Inventory Deed:


 


•         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.


 


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.


 


54

















 


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

  



 


55

















 


	
   

  	
   

  	
  Form 1

  
	
   

  	
   

  	
  I Approve

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
  (Full name, title)

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
  (Date)

  



 


Adjustments of debt 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 adjustments debt

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  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

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


56

















 


	
  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

  
	
  towards growth of 

  accruals

  	
   

  	
  towards reduction

  of accruals

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay 

  increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  
	
  Total

  	
   

  	
  Including 

  VAT

  	
   

  	
  Total

  	
   

  	
  Including 

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including 

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Debts for the
services to which 0% VAT 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

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


57

















 


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

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


	
  Including the total of deferred expenses amortization adjustments 

  for Telecommunications associated with debt adjustments

  
	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  
	
  Total

  	
   

  	
  Including 

  VAT

  	
   

  	
  Total

  	
   

  	
  Including 

  VAT

  	
   

  	
  Total

  	
   

  	
  Including 

  VAT

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


58

















 


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 debt adjustments

  
	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  
	
  Total

  	
   

  	
  Including 

  VAT

  	
   

  	
  Total

  	
   

  	
  Including 

  VAT

  	
   

  	
  Total

  	
   

  	
  Including 

  VAT

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


59

















 


	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief accountant

  	
   

  	
  (Full name)

  



 


60

















 


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


 


	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Adjustments

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Type of indebtedness (debtor 

  	
   

  	
   

  	
   

  	
  towards growth of indebtedness

  	
   

  	
  towards reduction of 

  indebtedness

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Ref. No.

  	
   

  	
  Period of 

  indebtedness 

  creation

  	
   

  	
  for services, VAT 18% -1/debtor for services, VAT 0%
  - 

  2/credit for services, VAT 18% -

   3/credit for services, VAT 0% - 4)

  	
   

  	
  Name of 

  counterparty

  	
   

  	
  Sum of 

  adjustment, 

  roubles

  	
   

  	
  Reduction of pay

  in the result of

  adjustment, 

  roubles

  	
   

  	
  Sum of 

  adjustment, 

  roubles

  	
   

  	
  Pay increase in the

   result of

  adjustment, roubles

  	
   

  	
  Name and details

  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)

  



 


61

















 


	
   

  	
   

  	
  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

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


62

















 


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

  	
   

  	
   

  	
   

  	
   

  
																



 


63

















 


	
   

  	
   

  	
   

  	
   

  	
  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 

  
	
   

  	
   

  	
  Borrower’s, creditor’s 

  	
   

  	
  Debt

  	
   

  	
   

  	
   

  	
  minimum for the reconciliation act to be made 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 “reconciliation
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.


 


64

















 


	
   

  	
   

  	
  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):

  	
   

  



 


65

















 


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


 


	
  Director

  	
  (Full name)

  
	
   

  	
   

  
	
  Chief accountant

  	
  (Full name)

  



 


66

















 


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)

  



 


67

















 


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)

  



 


68





















 


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)

  



 


69





















 


Form 9


 


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


 


	
   

  	
   

  	
  User information

  	
   

  	
  Indebtedness information

  
	
   

  	
   

  	
  Name of user – legal 

  	
   

  	
  Legal address of the legal

  	
   

  	
  TIN of the legal entity

  and of the individual–

  	
   

  	
  Sum of indebtedness

  	
   

  	
  Period of 

  	
   

  	
  Established date 

  	
   

  	
  Services payment

  
	
  Ref.

  	
   

  	
  entity/ Full name of the

  	
   

  	
  entity/ individual telephone

  	
   

  	
   individual

  	
   

  	
  total,

  	
   

  	
  including VAT,

  	
   

  	
  service

  	
   

  	
  of services

  	
   

  	
  account details

  
	
  No.

  	
   

  	
  user- individual

  	
   

  	
  installation address

  	
   

  	
  entrepreneur

  	
   

  	
  roubles

  	
   

  	
  roubles

  	
   

  	
  rendering

  	
   

  	
  payment

  	
   

  	
  number

  	
   

  	
  date

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  
	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  



 


70





















 


Appendix
No. 10


to
Agreement No.       


dt.                                 


 


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 with the claims (complaints) accepted by the Operator in accordance
with para.  1.1.3.,  the Parties
interact 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        In case
of confirming validity of User claims (complaints), Operator cancels the
respective bills.


 


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


 


	
  For Rostelecom:  

  	
  For Operator:

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
                              
  200    

  	
                              
  200    

  
	
  Seal here

  	
  Seal here

  



 


71

















 


 


Appendix No. 11

to Agreement No.         

dt.                         
2006


 


Procedure
for Conclusion of Agreements with Users for Rendering Telecommunications


 


1. GENERAL
REQUIREMENTS FOR THE FULFILLMENT OF THE COMMISSION


 


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, approved by the Parties in accordance with the
provisions of paras 3.1.4. and 3.3.14. 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 Telecommunication Services, the Operator must
immediately conclude an agreement with such User in the format, approved by the
Parties.


 


2.2. The agreement with the User is signed in three copies and sealed
with the stamps of its parties. One copy is handed to the relevant 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


 


The Operator within the framework of
presenting the Operator’s Report on the Agreement provides information about
the agreements with the Users – legal entities concluded during the reporting
period.


 


	
  For Rostelecom:  

  	
  For Operator:

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
                              
  200    

  	
                              
  200    

  
	
  Seal here

  	
  Seal here

  



 


 


	
  Rostelecom:  
 General
  Director  
 OAO
  Rostelecom  

  

                                                 
  D.Ye. Yerokhin  Date                                  
  2006  

  	
   

  	
  Operator: 

  General Director 

  OJSC STC 

  

                                     
  GAD. Rimsky 

  Dt.                                  
  2006 

  
	
  Seal here

  	
   

  	
  Seal  here

  



 


72