Exhibit 4.21.2


 


APPENDIX NO. 1


to Agency Agreement


(Form 2)


No. 36-06-23
dt. 24 July 2006


 


AGREEMENT


 


	
  City

  	
  Dated:                      200  

  



 


Rostelecom, Open Joint-Stock Company for Long-Distance and International
Telecommunications (License for provision of long-distance and international
telecommunications No. 29777 dt.               
), represented by                             
“                                        ”,
acting 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, have concluded the following Agreement:


 


1.                          Terms and
Definitions


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


2.                                               Subject Matter of
the Contract


 


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


 


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


 


3.                                               Obligations of
the Parties


 


3.1.                                     Rostelecom
undertakes the responsibility:


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


3.2.                                     Rostelecom
has a right:


 


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


 


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


 


3.2.3.                              To demand from
the Operator the transfer of the payments amounts due to Rostelecom for 


 


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the services rendered on the basis of the indications
of the Operator’s communication gear, calculating the volume of the services
rendered.


 


3.3.                                     The
Operator undertakes the following obligations:


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


3.3.2.                           To render
the following services to Rostelecom:


 


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


 


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


 


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


 


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


 


3.3.2.5.                     To provide the
storage of the basic documents, namely, bills, invoices presented to the Users,
billing data in accordance with the current law and the Operator’s inner
regulations on documentation storage terms, but no fewer than five years from
the date of issue. To present the originals or copies of the basic documents
upon request of Rostelecom or third parties in 


 


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statutory cases within three (3) business days by fax and ten (10) business
days by post upon receipt of the corresponding demand.


 


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


 


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


 


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


 


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


 


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


 


3.4.                                     The
Operator has the following rights:


 


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


 


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


 


3.5.                                     The
Parties undertake the following obligations:


 


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


 


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


 


4.                                               Parties’
Settlement


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


4.12.                                 Quarterly and
upon necessity Rostelecom and the Operator perform the inspection of mutual settlements.
The Reconciliation Report of Mutual Settlements is drawn up by the Party
concerned penaltied 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 


 


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reliability of the information contained in it
within the period of twenty (20) days from the date of dispatch of the
Reconciliation Report of Mutual Settlements.


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


5.2.2.                              The Debtor
Register is drawn up in accordance with the form specified in Appendix No. 8
in the form of an electronic document, and is sent to Rostelecom with the
observance of the confidentiality terms and conditions as set forth in para.
3.5.2 hereof.


 


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


 


5.2.4.                              In case of the
correspondence of the Debtor Register to the conditions of this para. 5.2., the
rights of Rostelecom to the receipt of payments from the Debtors, specified in
the relevant 


 


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register,
on account of the Service payments in the amount equal to the Collateral, are
considered transferred to the Operator from the moment of the receipt by
Rostelecom of the Collateral from the Operator for the corresponding Billing
period.


 


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


 


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


 


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


 


6.                                               General
Requirements to the Performance of the Claims


 


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


 


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


 


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


 


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


 


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


 


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


 


7.2.                                       The international
telecommunications tariffs are determined by Rostelecom and can be changed at
any time, at that, Rostelecom is obliged to inform the Operator about the like
changes in advance, in the written form, no later than twenty (20) days before
the introduction of the new international telecommunications tariffs.


 


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


 


8.                                               Responsibility of
the Parties


 


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


 


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


 


8.3.                                       In case of the
presentation by the Operator of unreliable data in the Report (para. 4.3.),
provided that the amount payable calculated on the basis of the unreliable
Report data is 


 


7

















 


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


 


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


 


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


 


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


 


8.7.                                       If Rostelecom
bears losses as the result of the unduly fulfillment by the Operator of their
obligations indicated in paras 3.3.1 and 3.3.2, including the losses as a
result of imposing extra taxation obligations and/or imposing forfeits and
penalties upon Rostelecom for the violation of the taxation and/or
administrative law, Rostelecom has the right to demand from the Operator the
full payment of damages, and the Operator is obliged to fulfill such demand
within the period of 10 days from the moment of its claim.


 


9.                                               Reimbursement of
Expenses


 


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


 


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


 


9.3.                                       The Parties agree
that any expenses, expenditures or losses of the Operator exceeding the Limit
are considered as lost without any connection with the commission of
Rostelecom, 


 


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beyond
the purpose of the Agreement, without the necessary authority on the part of
the Operator.


 


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


 


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


 


10.                                        Force Majeure Circumstances


 


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


 


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


 


10.3.                                 The occurrence of
force majeure circumstances extends the terms of the fulfillment by the Parties
of the obligations hereunder proportionate to the duration of their influence.
In case the action of force majeure lasts for more than six months,  the Parties are obliged to, on the proposal
of one of the Parties, coordinate further conditions of action and/or
possibility of termination of the Agreement.


 


11.                                        Settlement of
Disputes


 


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


 


12.                                        Notifications


 


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


 


If
the Operator is the addressee:


 


 


If
Rostelecom is the addressee:


 


9

















 


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


 


13.                                        Effective date of
the Agreement and its validity term


 


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


 


13.1.1.                        the signing of the Agreement
by the Parties;


 


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


 


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


 


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


 


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


 


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


 


14.                                        Miscellaneous


 


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


 


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


 


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


 


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


 


14.5.                                 List of
Appendices:


 


Appendix No. 1 Procedure
for conclusion of Agreements.


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


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


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


Appendix No. 5 Acceptance
act for services rendered.


Appendix No. 6 List of
reporting forms.


Appendix No. 7 Check-up
procedure.


Appendix No. 8 Form of
the Debtor Register.


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


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


Appendix No. 11:


 


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


 


10

















 


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


 


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


 


15.                   Details and Signatures of the
Parties


 


	
  Full
  or statemented name of the company

  	
   

  	
  OAO
  Rostelecom

  	
   

  	
  Operator

  
	
  Location

  	
   

  	
   

  	
   

  	
   

  
	
  Postal address

  	
   

  	
   

  	
   

  	
   

  
	
  Telephone (by the postal address)

  	
   

  	
   

  	
   

  	
   

  
	
  Account
  number:

  	
   

  	
   

  	
   

  	
   

  
	
  Full
  name of the banking establishment

  	
   

  	
   

  	
   

  	
   

  
	
  Identification
  number TIN/KPP

  	
   

  	
   

  	
   

  	
   

  
	
  Industry
  code by OKVED

  	
   

  	
   

  	
   

  	
   

  
	
  Company
  code by OKPO

  	
   

  	
   

  	
   

  	
   

  



 


16.                   Signatures of the
Parties:


 


	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
                            
  200  

  	
   

  	
                            
  200  

  
	
  Seal here

  	
   

  	
  Seal here

  
							



 


11

















 


Appendix No. 1

to Agreement No.         

dt.         200


 


Procedure for Conclusion of Agreements


with Users for Rendering Telecommunications


 


1. GENERAL REQUIREMENTS TO THE
FULFILLMENT OF THE COMMISSION


 


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


 


2. CONCLUDING AGREEMENTS WITH
USERS


 


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


 


The agreement with the User is signed in two
counterparts and sealed with the stamps of its parties. One counterpart is
delivered to the respective User, and copy of another counterpart delivered to
Rostelecom within five (5) days after the date on which such agreement is
entered into and in any case not later than on the 1st day of the month
following the month in which such agreement with the User was entered into.


 


3. ACCOUNTING OF THE RESULTS
OF THE FULFILLMENT OF COMMISSION


 


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


 


	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
                            
  200  

  	
   

  	
                            
  200  

  
	
  Seal here

  	
   

  	
  Seal here

  
							



 


12

















 


Appendix No. 2

to Agreement No.         

dt.                
200


 


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


 


	
  

  No.

  	
   

  	
  Items

  	
   

  	
  Price

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1.

  	
   

  	
  COLLECTING
  SUBSCRIBER PAYMENTS,% of the accrued income

  	
   

  	
  11.00%

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  2.

  	
   

  	
  BILLING
  PROCESSING OF TELECOMMUNICATIONS, roubles/min

  	
   

  	
  0.075

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  3.

  	
   

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

  	
   

  	
  0.04

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  4.

  	
   

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

  	
   

  	
  0.063

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  5.

  	
   

  	
  PREPARATION
  OF THE REPORTING FORMS, roubles/set

  	
   

  	
  15 000

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  6.

  	
   

  	
  DOCUMENTATION
  DELIVERY, roubles/min

  	
   

  	
  0.025

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  7.

  	
   

  	
  CALL
  CENTERS FOR CLIENTS, roubles/min

  	
   

  	
  0.05

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  8.

  	
   

  	
  THE
  PROVISION OF SERVICES FOR THE CALL OF THE SUBSCRIBER PROCESSING WHEN
  PROVIDING THE ACCESS TO LD/INTERN. TELECOMMUNICATION SERVICES THROUGH THE
  DELAY AND IMMEDIATE SYSTEMS OF SERVICING, roubles/min

  	
   

  	
  11.43

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  9.

  	
   

  	
  CONCLUDING
  AGREEMENTS WITH LEGAL ENTITIES

  	
   

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

  



 


Comment:


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


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


3)              In lines 2, 3, 4, 5, 6, and 8 hereof the
measurement unit is rouble per minute of the outgoing long-distance or
international traffic.


 


	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
                            
  200  

  	
   

  	
                            
  200  

  
	
  Seal here

  	
   

  	
  Seal here

  
							



 


13

















 


Appendix No. 3

to Agreement No.         

dt. “      ”                         200 


 


Report
of the Operator


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


Under
Contract No.                  
dt.


 


Form 1.1


 


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


 


	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In

  minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Form 1.2


 


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


 


	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In

  minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Form 1.3


 


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


 


	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In

  minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Form 1.4


 


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


 


	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In

  minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


14

















 


Form 1.5


 


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


 


	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In

  minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Form 1.6


 


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


 


	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In

  minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Note to completion of
Forms 1.1.-1.6:


 


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


 


(c)        OAO Rostelecom, Main Computer Center


 


 


	
  Name of the company
  (organization department)

  	
   

  	
   

  	
   

  	
   

  
	
  Document code

  	
   

  	
   

  	
   

  	
   

  
	
  Company code

  	
   

  	
   

  	
   

  	
    Code by
  OCIEA

  	
   

  
	
  Director of the company

  (organization department)

  	
   

  	
   

  	
   

  	
  Code by OKONKh

  	
   

  
	
  Consolidated account
  indication 

  	
  (1 digit)

  	
   

  	
  0

  	
   

  	
    Code by
  OKATO

  	
   

  
	
  Code by OKPO 

  	
  (8 digits)

  	
   

  	
   

  	
   

  	
  Code by OKOGU

  	
   

  
	
  Code by OKPO of the
  organization department(8 digits)

  	
   

  	
   

  	
   

  	
    Code by
  OKOPF

  	
   

  
	
  Code of the subject of
  the Russian Federation

  	
   

  	
   

  	
   

  	
  Code by OKFS

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Select:

  
	
  Code of the Form  by
  OKUD 

  	
  (7 digits)

  	
   

  	
   

  	
   

  	
  Code of the constituent
  entity of the Russian Federation     OK

  
	
  Type of report 

  	
  (from the list)

  	
   

  	
  01

  	
   

  	
   

  
	
  Code of the Form 

  	
  (2 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the subsystem 

  	
  (3 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Financial year 

  	
  (4 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Accountable month 

  	
  (from the list)

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Performer:

  	
   

  	
   

  	
   

  	
   

  
	
  Contact
  telephone:

  	
   

  	
   

  	
   

  	
   

  
	
  Date
  of report composition:

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Title-page filling
  check (TITUL)

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Additional
  information:

  	
   

  	
   

  	
   

  	
   

  
	
  Postal code: 

  	
  (6 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Postal address:

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the operator: 

  	
  (4 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Outgoing ABC zone

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
												



 


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


 


 


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


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


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


XXXX YY ZZZZZZ FFF CCCCCCC UU.xls,


where


 


15

















 


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


·                   ZZZZZZ
– reporting period in the form YYYYMM


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


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


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


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


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


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


 


Form 1.7


 


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


 


	
   

  	
   

  	
   

  	
   

  	
  In roubles.

  	
   

  
	
  Direction

  	
   

  	
  In minutes

  	
   

  	
  Without

  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  
	
  International telecommunications, total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Individuals

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Self-sustained organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Budgetary organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Long-distance telecommunications, total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Individuals

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Self-sustained organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Budgetary organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Note to completion of Form 1.7:


 


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


 


16

















 


	
  Name of the company (organization department)

  	
   

  	
   

  	
   

  	
   

  
	
  Document code

  	
   

  	
   

  	
   

  	
   

  
	
  Company code

  	
   

  	
   

  	
   

  	
  Code by OCIEA

  	
   

  
	
  Director of the company (organization department)

  	
   

  	
   

  	
   

  	
  Code by OKONKh

  	
   

  
	
  Consolidated account indication       (1
  digit)

  	
   

  	
  0

  	
   

  	
  Code by OKATO

  	
   

  
	
  Code by OKPO                 (8
  digits)

  	
   

  	
   

  	
   

  	
  Code by OKOGU

  	
   

  
	
  Code by OKPO of the organization department               (8
  digits)

  	
   

  	
   

  	
   

  	
  Code by OKOPF

  	
   

  
	
  Code of the subject of the Russian Federation

  	
   

  	
   

  	
   

  	
  Code by OKFS

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
         Select:

  
	
  Code of the Form by OKUD            (7
  digits)

  	
   

  	
   

  	
   

  	
  Code of the constituent entity of the Russian
  Federation        OK

  
	
  Type of report                                  (from
  the list)

  	
   

  	
  01

  	
   

  	
   

  
	
  Code of the Form                            (2
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the subsystem                    (3
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Financial year                        (4
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Accountable month                         (from
  the list)

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Performer:

  	
   

  	
   

  	
   

  	
   

  
	
  Contact telephone:

  	
   

  	
   

  	
   

  	
   

  
	
  Date of report composition:

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Title-page filling check (TITUL)

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Additional information:

  	
   

  	
   

  	
   

  	
   

  
	
  Postal code: (6 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Postal address:

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the operator: (4 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Outgoing ABC zone

  	
   

  	
   

  	
   

  	
   

  



 


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


 


 


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


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


XXXX YY ZZZZZZ FFF UU.xls,


where


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


·                   ZZZZZZ
– reporting period in the form YYYYMM


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


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


 


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


 


	
  Ref.

  No.

  	
   

  	
  Names of Users – legal

  entities/individuals

  	
   

  	
  Postal and legal

  address, full name of

  Director/address of

  the individual

  	
   

  	
  Date

  of entry

  	
   

  	
  Number

  of agreement

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


17

















 


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


 


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


 


	
   

  	
   

  	
   

  	
   

  	
  Service arrears by the

  beginning of the Reporting

  period

  	
   

  	
  Services rendered during the reporting month

  	
   

  	
  Service payments for the Reporting period

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Long-distance

  telecommunications

  	
   

  	
  International

  telecommunications

  	
   

  	
  By users

  	
   

  
	
  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 liable

  to income tax 

  	
   

  
	
  month

  	
   

  	
  year

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


	
  Service payments for the Reporting

  period

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Paid by the operator

  	
   

  	
  Prepayment for the services during

  the Reporting period

  	
   

  	
  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 

  	
   

  	
  For the services

  liable to income

  tax at the rate of

  18%

  	
   

  	
  For the

  services

  liable to

  income tax

  	
   

  
	
  Total sum

  	
   

  	
  Including VAT

  	
   

  	
  at the rate of

  0%

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  
	
  27

  	
   

  	
  28

  	
   

  	
  29

  	
   

  	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


18

















 


2.2 Service
prepayment flow in                  
month, roubles, kopecks


 


	
   

  	
   

  	
  Prepayment arrears by the beginning

  of the reporting month

  	
   

  	
  Prepayment received in the reporting

  month

  	
   

  	
  Prepayment accounted for service payments in the

  reporting month

  	
   

  
	
  Prepayment

  period

  	
   

  	
  For the services

  liable to income

  tax at the rate of

  18%

  	
   

  	
  For the services

  liable to income

  tax at the rate of

  0%

  	
   

  	
  For the services

  liable to income

  tax at the rate

  of 18%

  	
   

  	
  For the services

  liable to income

  tax at the rate of

  0%

  	
   

  	
  Services liable to

  income tax at the

  rate of 18%

  	
   

  	
  Services liable to income tax

  at the rate of 0%

  	
   

  
	
  Month

  	
   

  	
  Year

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


	
  Correction of prepayment arrears received

  in connection with inventory

  	
   

  	
  Write-off of prepayment arrears received in

  connection with inventory

  	
   

  	
  Prepayment arrears by the end of the

  reporting month

  	
   

  
	
  For the services liable

  to income tax at the

  rate of 18%

  	
   

  	
  Services liable to

  income tax at the rate

  of 0%

  	
   

  	
  For the services liable

  to income tax at the

  rate of 18%

  	
   

  	
  Services liable to

  income tax at the rate

  of 0%

  	
   

  	
  For the services liable

  to income tax at the

  rate of 18%

  	
   

  	
  Services liable to

  income tax at the rate

  of 0%

  	
   

  
	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


19














 


Note to completion of
Forms  2.1.-2.2:


 


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


	
  Name of the company (organization department)

  	
   

  	
   

  	
   

  	
   

  
	
  Document code

  	
   

  	
   

  	
   

  	
   

  
	
  Company code

  	
   

  	
   

  	
   

  	
  Code
  by OCIEA

  	
   

  
	
  Director of the company (organization department)

  	
   

  	
   

  	
   

  	
  Code
  by OKONKh

  	
   

  
	
  Consolidated account indication             (1
  digit)

  	
   

  	
  0

  	
   

  	
  Code
  by OKATO

  	
   

  
	
  Code by OKPO                                   (8
  digits)

  	
   

  	
   

  	
   

  	
  Code
  by OKOGU

  	
   

  
	
  Code by OKPO of the organization department         (8
  digits)

  	
   

  	
   

  	
   

  	
  Code
  by OKOPF

  	
   

  
	
  Code of the subject of the Russian Federation

  	
   

  	
   

  	
   

  	
  Code
  by OKFS

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Select:

  
	
  Code of the Form  by OKUD            (7
  digits)

  	
   

  	
   

  	
   

  	
  Code of the constituent
  entity of the Russian Federation OK

  
	
  Type of report                                    (from
  the list)

  	
   

  	
  01

  	
   

  	
   

  
	
  Code of the Form                               (2
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the subsystem                       (3
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Financial year                            (4
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Accountable month                            (from
  the list)

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Performer:

  	
   

  	
   

  	
   

  	
   

  
	
  Contact telephone:

  	
   

  	
   

  	
   

  	
   

  
	
  Date of report composition:

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Title-page filling
  check (TITUL)

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Additional information:

  	
   

  	
   

  	
   

  	
   

  
	
  Postal code:            (6
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Postal address:

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the operator:                (4
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Outgoing ABC zone

  	
   

  	
   

  	
   

  	
   

  



 


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


 


 


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


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


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


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


XXXX YY ZZZZZZ FFF UU.xls,


where


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


·                ZZZZZZ – reporting period in the form YYYYMM


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


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


 


20

















 


Form 3. The amount of payment redeemable to the Operator


 


	
  No

  	
   

  	
  Title

  	
   

  	
  Adopted accounting procedure

  	
   

  	
  Total, roubles

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  
	
  1.

  	
   

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

  	
   

  	
   

  	
   

  	
   

  
	
  1.1.

  	
   

  	
  Collection
  of payments from the Subscribers

  	
   

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

  	
   

  	
   

  
	
  1.2.

  	
   

  	
  Claiming
  activity

  	
   

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

  	
   

  	
   

  
	
  1.3.

  	
   

  	
  Information
  and helpline Users service

  	
   

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

  	
   

  	
   

  
	
  1.4.

  	
   

  	
  Conclusion
  of agreements with Users

  	
   

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

  	
   

  	
   

  



 


	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
                            
  200  

  	
   

  	
                            
  200  

  
	
  Seal here

  	
   

  	
  Seal here

  
							



 


21

















 


Appendix No. 4

to Agreement No.         

dt.                          200


 


Peculiarities of the Interaction of Rostelecom and the Operator 

for the Provision of the Observance of the VAT Law


 


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


 


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


 


The
lines of the invoices are filled as follows:


 


	
  Number

  of invoice line

  	
   

  	
  Order of filling out (what is indicated)

  
	
  1

  	
   

  	
  2

  
	
  1

  	
   

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

  
	
  2

  	
   

  	
  Company
  name (OAO Rostelecom)

  
	
  2a

  	
   

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

  
	
  26

  	
   

  	
  TIN
  7707049388 / KPP of the direction of the company subsidiary, with which the
  agreement is concluded

  
	
  3

  	
   

  	
  Dash

  
	
  4

  	
   

  	
  Dash

  
	
  5

  	
   

  	
  By
  invoicing (in a single copy) by the receipt of prepayment or by the rendering
  of the services at the expense of the earlier received prepayments – details
  of the payment-accounting document (payment order), otherwise – dash

  
	
  6

  	
   

  	
  Name
  of the client (parent organization)

  
	
  6a

  	
   

  	
  Legal
  address of the client (parent organization)

  
	
  6b

  	
   

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

  



 


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


 


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


 


22

















 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


23

















 


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.PP-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.PД-6-23/382 of
01.04.2003 is cancelled, in order to determine the list of the countries in
relation to the diplomatic representatives and employees of which the 0% VAT
rate should be applied, other duly approved and valid documents establishing
the indicated list should be used.  The
possibility of the application of the 0% VAT rate to the foreign diplomatic
representative office is determined in accordance with the list valid at the
day of the rendering of the services of Rostelecom.


 


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


 


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


 


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


 


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


 


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


 


24

















 


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


 


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


 


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


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


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


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


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


 


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


 


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


 


	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
                            
  200  

  	
   

  	
                            
  200  

  
	
  Seal here

  	
   

  	
  Seal here

  
							



 


25

















 


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.YY

  YY)

  	
   

  	
  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

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  



 


	
  Including

  
	
  Sales liable to taxation at the rate of

  	
   

  	
   

  	
   

  
	
  18 per cent (5)

  	
   

  	
  10 per cent (6)

  	
   

  	
   

  	
   

  	
  20 per cent (8)

  	
   

  	
  Purchases

  	
   

  
	
  Cost of sales

  without VAT

  (roubles, kopecks)

  	
   

  	
  VAT

  amount

  (roubles,

  kopecks)

  	
   

  	
  Cost of sales

  without VAT

  (roubles, kopecks)

  	
   

  	
  VAT

  amount

  (roubles,

  kopecks)

  	
   

  	
  0 per cent

  (roubles,

  kopecks)

  	
   

  	
  Cost of sales

  without VAT

  (roubles, kopecks)

  	
   

  	
  VAT amount

  (roubles,

  kopecks)

  	
   

  	
  exempt from

  taxation

  (roubles,

  kopecks)

  	
   

  
	
  5a

  	
   

  	
  5b

  	
   

  	
  6a*

  	
   

  	
  6b*

  	
   

  	
  7

  	
   

  	
  8a*

  	
   

  	
  8b*

  	
   

  	
  9*

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  



 


	
  Invoice indication

  (prepayment invoice-

  01/ service payment

  invoice-02)

  	
   

  	
  Indication of services

  liable to taxation at

  the rate of 0% VAT

  (1)

  	
   

  	
  Number of the payment-

  accounting document – payment

  order (by receipt of

  prepayment or by rendering of

  services at the expense of the

  earlier received prepayment).

  	
   

  	
  Legal address of the

  client (central agency)

  	
   

  
	
  10**

  	
   

  	
  11

  	
  *

  	
  12

  	
   

  	
  13

  	
   

  
	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  



 






*
- the columns are not filled.


 


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


 


26

















 


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


 


	
  Director

  	
  (Full name)

  	
   

  
	
  Chief accountant

  	
  (Full name)

  	
   

  



 


The
description of the fields for the DBF file


 


	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number.
  Acquires the value of 41

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting
  period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

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

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

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

  
	
  5.

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Details
  of the seller’s invoice Number

  
	
  6.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

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

  
	
  7.

  	
   

  	
  Cust_name

  	
   

  	
  C (180)

  	
   

  	
  Client
  name

  
	
  8.

  	
   

  	
  Cust_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN
  of the client

  
	
  9.

  	
   

  	
  Cust_kpp

  	
   

  	
  N (9)

  	
   

  	
  KPP
  of the client

  
	
  10.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20.4)

  	
   

  	
  Sales
  total, including VAT

  
	
  11.

  	
   

  	
  Pr_net_18

  	
   

  	
  N (20.4)

  	
   

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

  
	
  12.

  	
   

  	
  Nds_18

  	
   

  	
  N (20.4)

  	
   

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

  
	
  13.

  	
   

  	
  Pr_net_10

  	
   

  	
  N (20.4)

  	
   

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

  
	
  14.

  	
   

  	
  Nds_10

  	
   

  	
  N (20.4)

  	
   

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

  
	
  15.

  	
   

  	
  Pr_net_0

  	
   

  	
  N (20.4)

  	
   

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

  
	
  16.

  	
   

  	
  Pr_net_20

  	
   

  	
  N (20.4)

  	
   

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

  
	
  17.

  	
   

  	
  Nds_20

  	
   

  	
  N (20.4)

  	
   

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

  
	
  18.

  	
   

  	
  No_nds

  	
   

  	
  N (20.4)

  	
   

  	
  Sales
  exempt from taxation (roubles, kopecks)

  
	
  19.

  	
   

  	
  Pay_priz

  	
   

  	
  N (2)

  	
   

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

  
	
  20.

  	
   

  	
  Nds_priz

  	
   

  	
  N (1)

  	
   

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

  
	
  21.

  	
   

  	
  Cust_adr

  	
   

  	
  C(200)

  	
   

  	
  Legal
  address of the client (parent organization)

  
	
  22.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

  	
  Date
  of liquidation of seller’s invoice

  
	
  23.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  C(21)

  	
   

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

  



 


27

















 


Form 2


 


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


 


	
  Form

  number

  	
   

  	
  Ref.

  No.

  	
   

  	
  Unique

  identifier of the

  recipient of the

  bill

  	
   

  	
  Name of User

  	
   

  	
  Address of

  individual

  	
   

  	
  TIN of the

  client-

  individual

  	
   

  	
  Invoice

  number

  	
   

  	
  Cost of

  services

  (including

  VAT,

  roubles,

  kopecks)

  	
   

  	
  Amount of

  VAT in

  service cost

  (roubles,

  kopecks)

  	
   

  	
  Invoice

  indication

  (prepayment

  invoice-01/

  service payment

  invoice-02)

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8*

  
	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  
	
   

  	
   

  	
  **

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  **

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  



 


	
  Details of the payment-accounting document –

   payment order (by receipt of prepayment or by

  rendering of services on account of the earlier received

  prepayments)

  	
   

  
	
  Number

  	
   

  	
  Date (DD.MM.YYYY)

  	
   

  
	
  9

  	
   

  	
  10

  	
   

  
	
  X

  	
   

  	
  X

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  



 


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


 


The
description of the fields for the DBF file


 


	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number.
  Acquires the value of 42

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting
  period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

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

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The
  unique identifier of the recipient of the bill.

  
	
  5.

  	
   

  	
  User_fio

  	
   

  	
  C (80)

  	
   

  	
  Name
  of User

  
	
  6.

  	
   

  	
  Cust_adr

  	
   

  	
  C(200)

  	
   

  	
  Address
  of individual

  
	
  7.

  	
   

  	
  Cust_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN
  of the client

  
	
  8.

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Invoice
  number

  
	
  9.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20.4)

  	
   

  	
  Cost
  of services (including VAT, roubles, kopecks)

  
	
  10.

  	
   

  	
  Nds

  	
   

  	
  N (20.4)

  	
   

  	
  Amount
  of VAT in service cost (roubles, kopecks)

  
	
  11.

  	
   

  	
  Pay_priz

  	
   

  	
  N (2)

  	
   

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

  
	
  12.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  C (21)

  	
   

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

  
	
  13.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

  	
  Details
  of the payment-accounting document – payment order (by receipt of prepayment
  or by rendering of services at the expense of the earlier received
  prepayment). Date (DD.MM.YYYY)

  



 


28

















 


Form 3


 


The Report for the formation of the purchase log


 


	
   

  	
   

  	
   

  	
   

  	
  Unique

  identifier

  of the

  recipient

  	
   

  	
  Details of the seller’s

  invoice

  	
   

  	
  Date of

  liquidation

  of seller’s

  	
   

  	
  Date of

  registration of

  goods (works,

  	
   

  	
   

  	
   

  	
  TIN

  	
   

  	
   

  	
   

  	
  Country

  of origin

  of the

  goods

  CUSTOMS

  	
   

  	
  Purchase

  total,

  including

  VAT

  	
   

  
	
  Form

  number

  	
   

  	
  No.

  	
   

  	
  of the

  bill

  	
   

  	
  Number

  	
   

  	
  Date

  (DD.MM.YYYY)

  	
   

  	
  invoice

  (DD.MM.YYYY)

  	
   

  	
  services

  (DD.MM.YYYY)

  	
   

  	
  Seller’s

  name

  	
   

  	
  of the

  seller

  	
   

  	
  KPP

  of the seller

  	
   

  	
  DECLARATION

  number

  	
   

  	
  (roubles,

  kopecks)

  	
   

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2a

  	
   

  	
  2b

  	
   

  	
  3**

  	
   

  	
  4***

  	
   

  	
  5

  	
   

  	
  5a****

  	
   

  	
  5b****

  	
   

  	
  6*

  	
   

  	
  7

  	
   

  
	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  



 


	
  Including

  	
   

  	
   

  	
   

  
	
  purchases liable to taxation at the rate of

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  18 per cent

  (8)

  	
   

  	
  10 per cent

  (9)

  	
   

  	
   

  	
   

  	
  20 per cent *

  (11)

  	
   

  	
   

  	
   

  	
  Indication

  	
   

  
	
  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)

  	
   

  	
  of services

  liable to

  taxation at

  the rate of

  0% VAT

  	
   

  
	
  8a

  	
   

  	
  8b

  	
   

  	
  9a*

  	
   

  	
  9b*

  	
   

  	
  10*

  	
   

  	
  11a*

  	
   

  	
  11b*

  	
   

  	
  12*

  	
   

  	
  13

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  



 


	
  Director

  	
  (Full name)

  
	
  Chief accountant

  	
  (Full name)

  



 






*
- the columns are not filled.


 


**
- the date of prepayment receipt.


 


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


 


****
- User’s details.


 


The
description of the fields for the DBF file


 


	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number.
  Acquires the value of 43

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting
  period  (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

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

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The
  unique identifier of the recipient of the bill.

  
	
  5.

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Details
  of the seller’s invoice Number

  
	
  6.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

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

  
	
  7.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

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

  
	
  8.

  	
   

  	
  Accept_dat

  	
   

  	
  D

  	
   

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

  



 


29

















 


	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  DD.MM.YYYY

  
	
  9.

  	
   

  	
  Sel_name

  	
   

  	
  C (120)

  	
   

  	
  Name
  of the seller

  
	
  10.

  	
   

  	
  Sel_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN
  of the seller

  
	
  11.

  	
   

  	
  Sel_kpp

  	
   

  	
  N (9)

  	
   

  	
  KPP
  of the seller

  
	
  12.

  	
   

  	
  Customs Declaration_num

  	
   

  	
  C (50)

  	
   

  	
  Country
  of origin of the goods. Cargo Customs Declaration number

  
	
  13.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20.4)

  	
   

  	
  Purchase
  total, including VAT (roubles, kopecks)

  
	
  14.

  	
   

  	
  Pr_net_18

  	
   

  	
  N (20.4)

  	
   

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

  
	
  15.

  	
   

  	
  Nds_18

  	
   

  	
  N (20.4)

  	
   

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

  
	
  16.

  	
   

  	
  Pr_net_10

  	
   

  	
  N (20.4)

  	
   

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

  
	
  17.

  	
   

  	
  Nds_10

  	
   

  	
  N (20.4)

  	
   

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

  
	
  18.

  	
   

  	
  Pr_net_0

  	
   

  	
  N (20.4)

  	
   

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

  
	
  19.

  	
   

  	
  Pr_net_20

  	
   

  	
  N (20.4)

  	
   

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

  
	
  20.

  	
   

  	
  Nds_20

  	
   

  	
  N (20.4)

  	
   

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

  
	
  21.

  	
   

  	
  No_nds

  	
   

  	
  N (20.4)

  	
   

  	
  Purchases
  exempt from taxation (roubles, kopecks)

  
	
  22.

  	
   

  	
  Nds_priz

  	
   

  	
  N (1)

  	
   

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

  



 


30

















 


Form 4


 


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


 


	
  Form

  number

  	
   

  	
  Ref.

  No.

  	
   

  	
  Unique

  identifier of the

  recipient of the

  bill

  	
   

  	
  Name of User

  	
   

  	
  Invoice

  number

  	
   

  	
  Cost of

  services

  (including

  VAT,

  roubles,

  kopecks)

  	
   

  	
  Amount of

  VAT in

  service

  cost

  (roubles,

  kopecks)

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2

  	
   

  	
  3*

  	
   

  	
  4

  	
   

  	
  5

  
	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  



 


	
  Details of the payment order

  	
   

  
	
  Number

  	
   

  	
  Date

  (DD.MM.YYYY)

  	
   

  
	
  6

  	
   

  	
  7

  	
   

  
	
  X

  	
   

  	
  X

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  



 






*
- invoice number assigned upon receipt of the prepayment


 


The
description of the fields for the DBF file


 


	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number.
  Acquires the value of 44

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting
  period  (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

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

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The
  unique identifier of the recipient of the bill.

  
	
  5.

  	
   

  	
  User_fio

  	
   

  	
  C (80)

  	
   

  	
  Name
  of User

  
	
  6.

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Invoice
  number

  
	
  7.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20.4)

  	
   

  	
  Cost
  of services (including VAT, roubles, kopecks)

  
	
  8.

  	
   

  	
  NDC

  	
   

  	
  N (20.4)

  	
   

  	
  Amount
  of VAT in service cost (roubles, kopecks)

  
	
  9.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  C(25)

  	
   

  	
  Details
  of the payment order Number

  
	
  10.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

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

  



 


31

















 


Form 5


 


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


 


	
  Form

  	
   

  	
  Name of representative

  	
   

  	
  Cost of

  	
   

  	
  Details of the invoice

  	
   

  
	
  number

  	
   

  	
  offices

  	
   

  	
  services

  	
   

  	
  Number

  	
   

  	
  Date

  	
   

  
	
   

  	
   

  	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  



 


	
  Details of the letter of confirmation

  	
   

  	
  Details of the agreement with

  the User

  	
   

  
	
  Number

  	
   

  	
  Date

  	
   

  	
  Number

  	
   

  	
  Date

  	
   

  
	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  
	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  



 


	
  Director

  	
   

  	
  (Full name)

  
	
  Chief accountant

  	
   

  	
  (Full name)

  



 


The
description of the fields for the DBF file


 


	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number.
  Acquires the value of 44

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting
  period  (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

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

  
	
  4.

  	
   

  	
  Prs_n

  	
   

  	
  C(100)

  	
   

  	
  Name
  of representative offices

  
	
  5.

  	
   

  	
  Embassy_n

  	
   

  	
  N (20.4)

  	
   

  	
  Cost
  of services

  
	
  6.

  	
   

  	
  Sel_f_num

  	
   

  	
  C(21)

  	
   

  	
  Details
  of the invoice Number

  
	
  7.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

  	
  Details
  of the invoice Date

  
	
  8.

  	
   

  	
  Lettr_num

  	
   

  	
  C(21)

  	
   

  	
  Details
  of the letter of confirmation Number

  
	
  9.

  	
   

  	
  Lettr_date

  	
   

  	
  D

  	
   

  	
  Details
  of the letter of confirmation Date

  
	
  10.

  	
   

  	
  Contract_n

  	
   

  	
  C(25)

  	
   

  	
  Details
  of the agreement with the users Number

  
	
  11.

  	
   

  	
  Contract_d

  	
   

  	
  D

  	
   

  	
  Details
  of the agreement with the users Date

  



 


Note to
drawing up of Forms:


 


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


 


XXXX YY ZZZZZZ FF UU.DBF,


where


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


·                   ZZZZZZ
– reporting period in the form YYYYMM


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


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


 


32

















 


Appendix No. 5

to Agreement No.           

dt.          200


 


Acceptance Act for Services Rendered


Under Contract No.                  
dt.


for                             
month                


 


	
  City

  	
   

  	
  Dated:                              200

  



 


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


 


	
   

  	
   

  	
   

  	
   

  	
  The base for service cost

  counting

  	
   

  	
  Service

  Tariff,

  	
   

  	
  Service

  Cost inc.

  VAT,

  	
   

  	
  Including

  VAT,

  	
   

  
	
  Ref. No.

  	
   

  	
  Service Description

  	
   

  	
  Title

  	
   

  	
  Value

  	
   

  	
  roubles/pcs

  	
   

  	
  roubles

  	
   

  	
  roubles

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  
	
  1

  	
   

  	
  Services, stipulated by
  para. 3.3.2 of the Agreement:

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1.1.

  	
   

  	
  Billing processing of
  telecommunications

  	
   

  	
  Capacity of outgoing LD/Int
  traffic, min.

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1.2.

  	
   

  	
  Forming, printing, storing,
  making account copies

  	
   

  	
  Capacity of outgoing LD/Int
  traffic, min.

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1.3.

  	
   

  	
  Forming, printing, storing,
  making copies of invoices, acceptance certificates, signing up

  	
   

  	
  Capacity of outgoing LD/Int
  traffic, min.

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


33

















 


	
   

  	
   

  	
  the acts of reconciliation
  the payments with clients

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1.4.

  	
   

  	
  Delivery of the documents

  	
   

  	
  Capacity of outgoing LD/Int
  traffic, min.

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


The rendered services cost
aggregated                  ,
including VAT               .


 


The services were presented
properly and according to Agreement terms.


 


	
  Rostelecom:

  	
   

  	
  Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
                            
  200  

  	
   

  	
                            
  200  

  
	
  Seal here

  	
   

  	
  Seal here

  
							



 


34

















 


Appendix No. 6

to Agreement No.           

dt.          200


 


List of Reporting Forms


 


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


 


1. F 88 Outgoing payable
exchange data - presented monthly


 


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


 


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


 


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


 


The procedure of providing the information to Rostelecom


 


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


 


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


 


The terms of providing forms
to Rostelecom:


 


	
  Form  No.

  	
   

  	
  The terms of providing information by Operator

  
	
  12

  	
   

  	
  7

  
	
  4

  	
   

  	
  7

  
	
  88

  	
   

  	
  5

  
	
  65

  	
   

  	
  27

  



 


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


Example
of the filling the sample.


 


	
  Name of
  firm (business unit)

  	
  Operator

  	
   

  	
   

  
	
  Document
  code

  	
  1

  	
  OKDP

  	
  5420030

  
	
  Firm
  code

  	
  51500x

  	
  OKONKh

  	
  52300

  
	
  Head of
  firm (business unit)

  	
  Parfenov
  A.I.

  	
  OKATO

  	
  50401372000

  
	
   

  	
   

  	
  OKOGU

  	
  49008

  
	
  OKPO        (8 characters)

  	
  04856347

  	
  OKOPF

  	
  90

  
	
  Business
  unit code

  	
  0

  	
  OKFS

  	
  34

  



 


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


 


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


 


35

















 


	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
                            
  200  

  	
   

  	
                            
  200  

  
	
  Seal here

  	
   

  	
  Seal here

  
							



 


36

















 


 


	
  Attachment No. 7

  
	
  to Agreement No.       

  
	
  dt.        200   

  



 


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


 


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


 


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


 


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


 


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


 


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


·                   complaints
from the Users side.


 


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


 


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


·                   detailed
reconciliation the Parties data;


·                   comprehensive
technical study;


·                   the
checking of the fidelity of VAT rates adaptation;


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


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


 


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


 


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


 


·                   minimum  non-tariff limit of the calls,


·                   type
of the calls number round-off,


·                   tariffs.


 


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


 


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


 


7.               Detailed reconciliation


 


37

















 


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


 


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


 


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


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


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


·                   size
of the detailed reconciliation,


·                   data exchange type.


 


The format sample for
accordance of measured service data for a detailed reconciliation, 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
reconciliation 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 reconciliation are selected (repeated
execution of the stage of the detailed reconciliation),


·                   comprehensive
technical study should be performed.


 


8.               Comprehensive technical study.


 


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


 


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


 


·                   verification
of capacity for work of communication channels;


·                   verification
of the recording completeness  of the
tariff files;


·                   verification
of recording conditions of the tariff files;


·                   registration
of the probing calls;


·                   verification
of the routing Regulations;


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


·                   using
indirect methods of research.


 


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


 


38

















 


Table
1. Dedicated reconciliation form


 


	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Rostelecom
  data

  	
   

  	
  Operator
  data

  	
   

  	
  Discrepancies

  
	
  Period

  	
   

  	
  Zone

  ABC of

  Operator

  	
   

  	
  User

  category

  	
   

  	
  Tariff

  category

  	
   

  	
  Direction

  	
   

  	
  Direction

  code

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  total

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  total

  	
   

  	
  %

  (min)

  	
   

  	
  %

  (roubles)

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Table
2. Format of call service data


 


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


 


	
  Tel_A*

  	
   

  	
  Tel_B*

  	
   

  	
  Mn_I*

  	
   

  	
  Mn_O*

  	
   

  	
  Date*

  	
   

  	
  Time*

  	
   

  	
  D_sec*

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 






* fill-in spaces are marked


 


Field Tel_A*: Number of the subscriber A phone


Field Tel_B*: Number of the subscriber B phone


Field Mn_I*: Mnemonics of incoming group of channels


Field Mn_O*: Mnemonics of outgoing group of channels


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


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


Field D_sec*: Call duration (in seconds)


 


	
  For Rostelecom:  

  	
  For
  Operator:

  
	
   

  	
   

  
	
  General
  Director

  	
  General Director

  
	
   

  	
   

  
	
   

  	
   

  
	
                              
  200    

  	
                              
  200    

  
	
  Seal
  here

  	
  Seal
  here

  



 


39

















 


Appendix No. 8


to Agreement No.


dt.          200  


 


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


OAO Rostelecom


as of
                        ,
the claim right transferred from


OAO Rostelecom to


 


	
   

  	
   

  	
  Information on Users

  	
   

  
	
  Ref.

  No.

  	
   

  	
  Name of user – legal

  entity/ Full name of the

  user- individual

  	
   

  	
  Legal address of the

  legal entity/ individual

  telephone installation

  address

  	
   

  	
  TIN of the legal entity

  and of the individual –

  individual

  entrepreneur

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  



 


	
  Indebtedness information

  	
   

  
	
  Sum of indebtedness

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Services payment account

  details

  	
   

  	
  Services invoice details

  	
   

  
	
  total,

  roubles

  	
   

  	
  including

  VAT, roubles

  	
   

  	
  Period of

  service

  rendering

  	
   

  	
  Established date of

  services payment

  	
   

  	
  number

  	
   

  	
  date

  	
   

  	
  number

  	
   

  	
  date

  	
   

  
	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  



 


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


 


	
  For Rostelecom:  

  	
  For
  Operator:

  
	
   

  	
   

  
	
  General
  Director

  	
  General Director

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
                              
  200    

  	
                              
  200    

  
	
  Seal
  here

  	
  Seal
  here

  



 


40

















 


Appendix No. 9


to Agreement No.


dt.          200  


 


Procedure for Parties’ Handling of User Claims (Complaints)


Related to Providing/Failure to Provide Telecommunications


 


1.1.
In case of presentation verbal or written claim (complaint) by User on
providing / no providing Telecommunications, Operator registers such claim in
accordance with the stated internal regulations and realize next steps:


 


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 works with
Rostelecom in next procedure:


 


1.1.4        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.


 


1.1.5        Rostelecom within 5 working
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).


 


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


 


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


 


	
  For Rostelecom:  

  	
  For
  Operator:

  
	
   

  	
   

  
	
  General
  Director

  	
  General Director

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
                              
  200    

  	
                              
  200    

  
	
  Seal
  here

  	
  Seal
  here

  



 


41

















 


Appendix No. 10


to Agreement No.
                         


dt.             200     


 


REGULATIONS


 


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


 


1. Terms and Definitions


 


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


 


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


 


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


 


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


 


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


 


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


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


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


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


 


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


 


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


 


·                  the limitation period in relation to
indebtedness has elapsed;


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


 


2.  General provisions


 


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


 


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


 


3.
Reconciliation of Indebtedness


 


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


 


42

















 


4.  Adjustment of Indebtedness


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


·                  Copies of documents confirming necessity of adjustment
of Receivables due from Users and Payables due Users (acts of settlements
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) on paper and electronically (Excel format, excluding copies
of documents confirming necessity of adjustment of Receivables due from Users
and Payables due Users).


 


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


 


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


 


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


 


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


 


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


 


43

















 


5.  Inventory of Indebtedness


 


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


 


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.


 


5.3.
Documents are submitted by the Operator on paper (excluding Appendices to Deed
of Inventory) and electronically (Excel format, except document copies
confirming the necessity of adjustment of Receivables due from Users and
Payables due Users) not later than February 15 of the year which follows
the year the inventory is taken as of December 1.


 


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


 


Approval
of the said documents by Rostelecom implies:


 


·                  approval by Rostelecom of inventory results;


 


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


 


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


 


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


 


·                  approved copy of Inventory Deed;


 


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


 


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


 


44

















 


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


 


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


 


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


 


6. Order
of Collection of Overdue Receivables


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


45

















 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


46

















 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


	
  For Rostelecom:  

  	
  For
  Operator:

  
	
   

  	
   

  
	
   

  	
   

  
	
  General
  Director

  	
  General Director

  
	
   

  	
   

  
	
   

  	
   

  
	
                              
  200    

  	
                              
  200    

  
	
  Seal
  here

  	
  Seal
  here

  



 


47














Form 1


I Approve


	
   

  	
   

  	
   

  
	
   

  	
  (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 adjusted debts

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  towards growth of

  indebtedness

  	
   

  	
  towards reduction of

  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Ref.

  No.

  	
   

  	
  Period of indebtedness

  creation

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


	
  Including the total of adjusted accruals for

  telecommunications associated with the adjustments

  debt

  	
   

  	
  Including the total of deferred expenses amortization adjustments

  for Telecommunications associated with debts adjustment

  	
   

  
	
  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

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


128

















 


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 adjustments

  debt

  	
   

  	
  Including the total of adjusted

  accruals for telecommunications

  associated with the adjustments

  debt

  	
   

  	
  Including the total of deferred

  expenses amortization adjustments for

  Telecommunications associated with

  debts adjustment

  	
   

  
	
  Ref. No.

  	
   

  	
  Period of 

  indebtedness

  creation

  	
   

  	
  towards

  growth of

  indebtedness

  	
   

  	
  towards

  reduction

  of

  indebtedness

  	
   

  	
  adjusted

  balance

  	
   

  	
  towards

  pay

  increase

  	
   

  	
  towards

  pay

  reduction

  	
   

  	
  adjusted

  balance

  	
   

  	
  towards

  growth of

  accruals

  	
   

  	
  towards

  reduction

  of accruals

  	
   

  	
  adjusted

  balance

  	
   

  	
  towards

  growth of

  accruals

  	
   

  	
  towards

  reduction

  of accruals

  	
   

  	
  adjusted

  balance

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


2.  On accounts payable


 


Debts for the services to which 18% VAT is applied


 


	
   

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay for telecommunications associated

  with the adjustments debt

  	
   

  
	
   

  	
   

  	
  Period of

  	
   

  	
  towards growth of

  indebtedness

  	
   

  	
  towards reduction of

  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Ref. No.

  	
   

  	
  indebtedness

  creation

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


129

















 


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

  adjustment

  	
   

  
	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


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 adjustments debt

  	
   

  
	
   

  	
   

  	
  Period of

  	
   

  	
  towards growth of

  indebtedness

  	
   

  	
  towards reduction of

  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Ref.

  No.

  	
   

  	
  indebtedness

  creation

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


	
  Including the total of deferred expenses amortization adjustments for

  Telecommunications associated with debts adjustment

  	
   

  
	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


130

















 


	
  Director

  	
   

  	
  (Full name)

  
	
  Chief accountant

  	
   

  	
  (Full name)

  



 


131

















 


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

  for services, VAT 18% -

  	
   

  	
   

  	
   

  	
  towards growth of indebtedness

  	
   

  	
  towards reduction of

  indebtedness

  	
   

  	
  Name and 

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Ref. No.

  	
   

  	
  Period of

  indebtedness

  creation

  	
   

  	
  1/debtor for services, VAT

  0% - 2/credit for services,

  VAT 18% - 3/credit for 

  services, VAT 0% - 4)

  	
   

  	
  Name of

  counterparty

  	
   

  	
  Sum of

  adjustment, 

  roubles

  	
   

  	
  Reduction of

  pay in the result

  of adjustment,

  roubles

  	
   

  	
  Sum of

  adjustment, 

  roubles

  	
   

  	
  Pay increase in

  the result of 

  adjustment, 

  roubles

  	
   

  	
  requisites of the

  documents in

  support of

  adjustment

  	
   

  	
  Number of Note

  to the Deed of

   Inventory *

  	
   

  	
  Number of the

  line in the Note

  to the Deed of

  Inventory*

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts receivable for the services,
  18% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts receivable for the
  services, 0% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts receivable for the
  late payment penalty

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts payable for the
  services, 18% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts payable for the
  services, 0% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 






*
- these lines are filled in only when making out a register on the results of
inventory-taking


 


	
  Director

  	
   

  	
  (Full name)

  
	
  Chief accountant

  	
   

  	
  (Full name)

  



 


132














 


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

  	
   

  	
   

  
	
  Cross out the irrelevant.

  	
   

  	
   

  	
  date     

  	
   

  	
   

  
	
   

  	
   

  	
  Operation
  type

  	
   

  	
   

  



 


	
   

  	
  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

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


133

















 


2. On accounts payable


 


	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Data of the “Notes to the Deed of Inventory”

  	
   

  
	
  Ref. No.

  	
   

  	
  Number of account

  	
   

  	
  1.1.1.1.5.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

  



 


134

















 


	
   

  	
   

  	
  Form 4

  
	
   

  	
   

  	
  I Approve

  
	
   

  	
   

  	
   

  	
  (Full name, title)

  
	
  organization

  	
   

  	
   

  	
  (date)

  
						



 


Reference


 


to
Deed No.              
dt.  “        “                                                .


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


 


as of  “        “                                                .


 


	
   

  	
   

  	
  Borrower’s, creditor’s

  	
   

  	
  Debt

  	
   

  	
   

  	
   

  	
  Document in support of the debt (reconciliation

  act or primary documents (on the sums that are

  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

  	
   

  	
  1.1.1.1.6.Notes

  	
   

  
	
  unconfirmed by

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Including the bad/uncalled

  	
   

  	
   

  	
   

  
	
  the borrowers

  	
   

  	
  Reasons

  	
   

  	
  Adjustments needed

  	
   

  	
  Total

  	
   

  	
  sum

  	
   

  	
  classification

  	
   

  	
   

  	
   

  
	
  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.


 


135

















 


Form 5


 


	
   

  	
  I Approve

  
	
   

  	
   

  
	
   

  	
  (Full name, title)

  
	
   

  	
   

  
	
   

  	
  (Date)

  



 


Written substantiation
for user/to user debt amortization for long-distance and international
telecommunications supplied by OAO Rostelecom based on the results of inventory
accounting as of          


 


Part 1. General


 


	
  Name of operator:

  	
   

  
	
  Number and date of the
  document:

  	
   

  
	
  Responsible division:

  	
   

  
	
  Performer and their contacts:

  	
   

  
	
  Full name of the
  debtor/creditor – legal entity, name of the individual:

  	
   

  
	
  Debtor/creditor subscriber
  number - legal entity, debtor telephone installation address – individual:

  	
   

  
	
  Debtor/creditor legal address
  and physical address:

  	
   

  
	
  The sum of estimated
  indebtedness for write-off (roubles) :

  	
   

  
	
  VAT in the indebtedness
  (roubles)

  	
   

  
	
  Type of indebtedness (accounts
  receivable / accounts payable):

  	
   

  
	
  Date of indebtedness creation
  in the record:

  	
   

  
	
  Date of inventory accounting of
  the indebtedness:

  	
   

  
	
  Grounds for indebtedness
  write-off:

  	
   

  



 


Part 2. Information on the
status of the indebtedness, its documentary evidence (all the below mentioned
documents are enclosed in this written substantiation):


 


	
  General data and documents for
  all grounds for debtor indebtedness write-off:

  	
   

  
	
  Number and date of the
  agreement with the debtor/creditor:

  	
   

  
	
  Certificate of belonging of the
  subscriber numbers to the debtor/creditor:

  	
   

  
	
  Document details (accounts,
  payment requests/payment orders, datasheets etc), confirming the creation of
  indebtedness:

  	
   

  
	
  Details of accounts Deed of
  inventory, confirming the creation of indebtedness in accounting records:

  	
   

  
	
  For indebtedness write-off due
  to limitation period expiry:

  	
   

  
	
  Date of end of reporting
  period, to which belong the accrued items for services supplied in conditions
  of unauthorized use:

  	
   

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

  	
   

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

  	
   

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

  	
   

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

  	
   

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

  	
   

  
	
  Number and date of the
  executive document:

  	
   

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

  	
   

  
	
  Other enclosed documents
  (titles and details):

  	
   

  



 


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


 


	
  Director

  	
   

  	
  (Full name)

  
	
  Chief accountant

  	
   

  	
  (Full name)

  



 


136














 


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)

  



 


137

















 


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)

  



 


138

















 


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)

  



 


139

















 


Form 9


 


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


 


	
   

  	
   

  	
  User information

  	
   

  	
  Indebtedness information

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Sum of indebtedness

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Services payment

  account details

  
	
  Ref.

  No.

  	
   

  	
  Name of user –

  legal entity/ Full

  name of the user-

  individual

  	
   

  	
  Legal address of

  the legal entity/

  individual

  telephone

  installation

  address

  	
   

  	
  TIN of the legal

  entity and of

  the individual –

  individual

  entrepreneur

  	
   

  	
  total,

  roubles

  	
   

  	
  including

  VAT,

  roubles

  	
   

  	
  Period of

  service

  rendering

  	
   

  	
  Established

  date of services

  payment

  	
   

  	
  number

  	
   

  	
  date

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  
	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


140

















 


Appendix No. 11


to Agreement No.         


dt.        200      


 


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


 


A G R E E M E N T


on long-distance and international telecommunications


 


	
  City

  	
   

  	
  Dated

  



 


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



hereinafter
referred to as the “User”,
represented by                                                                                                                                                                            ,
authorized to act by                                                                               ,
on the other part, as follows:


 


1. DEFINITIONS:


 


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


 


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


 


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


 


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


 


3.2.  To receive the
Telecommunications via the automated service system, the User shall perform the
following course of action: dial “8” from the User Equipment; dial OAO
Rostelecom telephone network selection code “55” for long-distance
telecommunications or “10” for international telecommunications; dial called
party numbering area code; dial called party 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 


 


141

















 


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.


 


4. RESPONSIBILITIES OF THE PARTIES


 


4.1. Rostelecom undertakes to:


 


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


 


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


 


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


 


4.2. The User undertakes to:


 


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


 


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


 


5. RIGHTS OF THE PARTIES


 


5.1. Rostelecom shall have the right to:


 


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


 


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


 


5.2. The User shall have the right to:


 


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


 


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


 


6. PAYMENT PROCEDURE


 


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


 


142














 


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


 


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


 


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


 


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


 


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


 


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


 


7. RESPONSIBILITIES OF THE PARTIES


 


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


 


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


 


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


 


8. DISPUTE SETTLEMENT


 


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


 


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


 


143

















 


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. Signatures
of Parties


 


	
  For the
  User:

                                                           full
  name 

   

  Dt.          200
  

  Seal
  here

  	
   

  	
  For
  Rostelecom:

                                                                     full
  name 

   

  Dt.          200
  

  Seal
  here

  



 


144

















 


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 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 after 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 by
Rostelecom to the User using automatic service system or with the help of an
operator.


 


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


 


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


 


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


 


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


 


2.                                      SUBJECT MATTER


 


2.1.                             Rostelecom
undertakes to render telecommunications to the User, and the User - to pay for 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” from the User equipment, dialing OAO Rostelecom telephone network
choice code (if introduced); dialing the code of the numbering area of the
called party; dialing the called party subscriber number; or


 


b) An individual or a legal entity Users of the
Local operator performing the following actual 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 


 


145

















 


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


 


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


 


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


 


3.6.                              When rendering
Telecommunication Services to the User with the help of an operator Rostelecom
has a right to introduce limitations to the amount of conversation orders and
the duration of conversations.


 


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.


 


4.                                      RESPONSIBILITIES OF THE PARTIES


 


4.1.                            Rostelecom
undertakes the responsibility:


 


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


 


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


 


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


 


4.2.                            The User
undertakes the responsibility:


 


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


 


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


 


5.                                      RIGHTS OF THE PARTIES


 


5.1.                            Rostelecom
has a right:


 


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


 


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


 


5.2.                            The User
has a right:


 


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


 


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 User’s money liabilities
cease at the moment of crediting cash to the bank account, indicated in the
bill made out to the User.


 


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


 


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


 


146

















 


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


 


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


 


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


 


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


 


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


 


7.                                      RESPONSIBILITIES OF THE PARTIES


 


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


 


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


 


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


 


8.                                      DISPUTE SETTLEMENT


 


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


 


8.2.                              In case of
non-fulfillment or improper fulfillment of obligations to render
Telecommunication Services by Rostelecom the User before applying to court
makes claims to Rostelecom. The claims of the User are made and considered 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
RF Law “On the Protection of Consumers’ Rights” dated 07.02.92 (No. 2300-1),
whereas any corporate User has the right to taking a local legal action against
the Agent, if the User pays for the Telecommunication Services by the Agent,
which legal action may also be taken at the locality of Rostelecom (or an
affiliate thereof covering the place residence/location of the User), if the
User pays for the Telecommunication Services by Rostelecom.


 


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).


 


147

















 


9.                                      FORCE MAJEURE CIRCUMSTANCES


 


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


 


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


 


10.                               TERMINATION OF THE AGREEMENT


 


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


 


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


 


11.                               PERIOD OF VALIDITY  OF THE
AGREEMENT


 


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


 


12.                               MISCELLANEOUS


 


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


 


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


 


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


 


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


 


12.5.                        As soon as
Rostelecom and the Agent have concluded the agreement an the grounds of which
the Agent has a right to perform actions of making out bills to the User for
the Telecommunications rendered, of receiving payment for rendered
Telecommunications from the User, and handling Users’ claims, 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


 


148

















 


15.                               OAO Rostelecom Authorized
Signatory


 


For
Rostelecom:


 


	
  D.Ye.
  Yerokhin

  	
   

  
	
  (full name)

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
  (signature)

  	
   

  
	
   

  	
   

  
	
  Date:                      200

  	
   

  
	
   

  	
   

  
	
  Seal
  here

  	
   

  
				



 


»


 


	
  Rostelecom:

  	
  Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General
  Director

  
	
  OAO Rostelecom

  	
   

  	
  OJSC
  VolgaTelecom

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
                              
  D.Ye. Yerokhin

  	
   

  	
                              S.V. Omelchenko

  
	
                  
  2006

  	
   

  	
                                              2006.

  
	
  Seal here

  	
   

  	
  Seal
  here

  



 


149