Exhibit 4.34.1


 


APPENDIX NO. 1


to Agency Agreement


(Form 1)


No. 6595/06-DO(59-06-23)
dt.  January 1, 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, as follows:


 


1.         Terms and Definitions


 


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


 


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


 


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


 


1.3.    “License of Rostelecom” means the license for provision of
long-distance and international Telecommunication Services No. 29777 dt. December 11,
2003.


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


2.         Subject Matter of the Agreement


 


2.1.      Rostelecom commissions the Operator, and the Operator undertakes on
consideration to perform on behalf and at the expense of Rostelecom the
following legal and actual actions indicated in paragraphs 1, 3, 8 and 9 of
Appendix 2 hereof.


 


2.2.      The Operator undertakes to render Rostelecom on consideration the
Services indicated in paragraphs 2, 4, 5, 6 and 7 of Appendix 2 hereof.


 


3.         Rights and Obligations of the
Parties


 


3.1.      Rostelecom undertakes the following obligations:


 


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


 


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


 


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


 


3.2.      Rostelecom has a right:


 


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


 


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


 


3.3.      The Operator undertakes the following obligations:


 


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


 


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


 


3.3.3.       To manage the billing (registration and tariffication) of the Users’
outgoing long-distance and international calls. By the Service tariffication,
to apply the corresponding VAT rate to Tariffs in


 


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accordance with the procedure indicated in Appendix 4 hereunder. In
case of impossibility of the independent billing of Users’ outgoing
long-distance and international calls (e.g. by absence of Operator’s own
billing system), the billing indicated above must be provided by means of
bringing in third parties as subcontractors.


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


3.3.13.     To conclude agreements with the Users-legal entities for the rendering
of the Telecommunication Services in accordance with Appendix 11 and the form
established in Appendix 1 hereto.


 


3.4.      The Operator has the following rights:


 


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


 


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


 


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


 


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


 


3.5.      The Parties undertake the following obligations:


 


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


 


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


 


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


 


4.         Parties’ Settlement


 


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


 


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


 


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


 


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


 


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


 


4.2.      The Operator sends to Rostelecom the Operator’s Report within the term
no later than the 8th day of the Billing period. Together with the
Operator’s Report, the Operator sends to Rostelecom the


 


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Acts. Copies of the Operator’s Report and
Acts shall be given to Rostelecom by a facsimile transmission with confirmation
report, while original documents shall be sent by registered mail with receipt
acknowledged. The date of facsimile transmission shall be the effective date of
documents delivery.


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


4.10.    All other
questions concerning the settlement of accounts between the Parties not
indicated in this Section 4 are regulated by Appendix 7 to the Agreement.


 


4.11.    Recovery of Expenses.


 


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


 


4.11.2.     The Parties agree that Rostelecom recovers the expenses, expenditures
and losses of the Operator connected with the fulfillment by the latter of
their obligations indicated in paragraph 3.3.1. hereunder, under the Agreement,
exclusively in the volume and amount not exceeding 10% of the consideration
amount and service costs, due to the Operator in accordance with the conditions
of the Agreement for the corresponding Reporting Period, and such recovery is
considered by the Parties as reasonable, sufficient and motivated for the consideration
of all


 


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necessary expenses, expenditures or losses of the Operator during the
fulfillment of the obligations hereunder.


 


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


 


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


 


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


 


5.         General Requirements to the
Performance of the Claims Proceedings


 


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


 


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


 


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


 


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


 


5.5.      For the performance of the claiming and action proceedings the Operator
receives from Rostelecom consideration established by Appendix 2 hereto.


 


5.6.      The Operator cancels the invoice for the Telecommunication Services if
the groundlessness of a claim against the User is proved judicially, or on the
condition of receipt of a written consent of Rostelecom. The order of the
exchange of the documents between the Parties and the correction of
indebtedness are performed in accordance with paragraph 4 of Appendix 9 hereto.


 


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


 


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


 


6.2.      The international telecommunications Tariffs are determined by
Rostelecom and can be changed at any time, at that, Rostelecom is obliged to
inform the Operator about the like changes in advance, in the written form, no
later than 30 calendar days before the introduction of the new international
telecommunications Tariffs.


 


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


 


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


 


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


 


7.         Responsibility of the Parties


 


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


 


7.2.      In case of violation by the Operator of the terms of fulfillment of
their obligations for the transfer of payments due to Rostelecom, Rostelecom
has the right to claim from the Operator the penalty in the amount of 1/300 of
the refinancing rate of the Central Bank of the Russian Federation for every
day of delay, of the sum payable by the Operator. The Operator is obliged to
pay to Rostelecom the penalty within the period of ten (10) banking days
from the moment of the receipt of the corresponding payment demand. The Parties
agree to perform the corresponding payments no later than within the period of
ten (10) banking days from the moment of the receipt of the corresponding
demand.


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


8.         Force Majeure Circumstances


 


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


 


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


 


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


 


9.         Settlement of Disputes


 


9.1.      The Parties should attempt to settle any dispute under the Agreement by
means of negotiations, and in the case of impossibility to reach a mutually
acceptable decision within the period of 30 days from the moment of appeal by
the Party concerned penaltied to the other Party, each of the Parties


 


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has the right to initiate the transfer of the
like dispute for it to be considered by the arbitration tribunal in accordance
with the RF Code of Arbitration Procedure.


 


10.      Notifications


 


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


 


If the Operator is the addressee:


Russian
Federation,


Address:


 


Fax:


Tel:


 


If Rostelecom is the addressee:


Russian Federation,


Address:


Fax:


Tel:


 


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


 


11.      Effective date of the Agreement
and its validity term


 


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


 


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


 


12.      Miscellaneous


 


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


 


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


 


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


 


12.4.    List of Appendices:


 


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


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


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


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


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


Appendix
No. 5 Acceptance act for services rendered.


Appendix
No.6 List of reporting forms.


Appendix
No. 7 Settlement procedure.


Appendix
No. 8 Check-up procedure.


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


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


Appendix No. 11 Procedure for conclusion
of Agreements.


 


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


 


13.      Details and Signatures of the
Parties


 


	
  Full or statemented name
  of the

  company

  	
   

  	
  OAO Rostelecom

  
	
  Location

  	
   

  	
  5
  Delegatskaya st.,

  Moscow, 127091, Russia 

  
	
  Postal address

  	
   

  	
   

  
	
  Telephone (by the postal
  address)

  	
   

  	
   

  
	
  Account number:

  	
   

  	
   

  
	
  Full name of the banking
  establishment

  	
   

  	
   

  
	
  Identification number TIN/KPP

  	
   

  	
   

  
	
  Industry code by OKVED

  	
   

  	
   

  
	
  Company code by OKPO

  	
   

  	
   

  



 


	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
  /

  	
  /

  	
   

  	
   

  	
  /

  	
  /

  
	
   

  	
   

  	
   

  
	
  «          »

  	
  200    r.

  	
   

  	
  «          »

  	
  200    r.

  
	
  Seal here

  	
   

  	
  Seal here

  
									



 


Attachment No. 1


to Agreement No.         
dt.


 


Form 1. Agreement on long-distance and international
telecommunications


 


AGREEMENT


 


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:


 


10

















 


1.         DEFINITIONS:


 


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


 


1.2.      “Billing
period” shall mean the
calendar month starting immediately after 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.      “Telecommunication
Services” 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 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
undertakes to render telecommunications to the User, and the User - to pay for
telecommunications in accordance with the terms worded in the present
Agreement.


 


3.         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 telephone communication networks.


 


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
Rostelecom’s telephone network selection code (if and when introduced); dial
call party’s numbering area code; dial call party’s subscriber number.


 


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


 


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


 


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


 


3.6.      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


 


11

















 


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


 


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


 


4.         RESPONSIBILITIES OF THE PARTIES


 


4.1.      Rostelecom undertakes the responsibility:


 


4.1.1.       To render
Telecommunication Services to the User in accordance with the law of the
Russian Federation, the Regulations, national standards, technical norms and
Regulations 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 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 the responsibility:


 


4.2.1.       To carry
out the payment for rendered services on the conditions and by the deadlines
covered by the 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.       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 of the Agreement.


 


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 of
this Agreement.


 


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. 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 Paragraphs 3.2. and 3.3. of this Agreement.


 


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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 Paragraph 4.1.2.
above.


 


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 Paragraph 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 previous to the Billing Period.


 


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


 


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


 


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


 


7.         RESPONSIBILITIES OF THE PARTIES


 


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


 


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


 


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


 


13

















 


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.


 


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


 


10.      AMENDMENT AND TERMINATION
PROVISIONS


 


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


 


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


 


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


 


11.      PERIOD
OF VALIDITY OF THE AGREEMENT


 


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


 


12.      MISCELLANEOUS


 


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


 


14

















 


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 RF


 


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);

  	
  Rostelecom:

  
	
   

  	
   

  
	
   

  	
   

  



 


15. Signatures of Parties


 


	
  For Rostelecom:

  	
   

  	
  For the User:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
  /

  	
  /

  	
   

  	
   

  	
  /

  	
  /

  
	
   

  	
   

  	
   

  
	
  «          »

  	
  200

  	
   

  	
  «          »

  	
  200

  
	
  Seal here

  	
   

  	
  Seal here

  
									



 


15














 


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 the General Director Yerokhin Dmitry Yevgenievich, authorized to
act by the Charter will conclude the agreement about long-distance and international
telecommunications on the below mentioned conditions with any person meeting
the criterion embodied in para. 1.2 below.


 


1.             DEFINITIONS:


 


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


 


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


 


1.3.         “Billing period” means the calendar month starting immediately
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 hereunder using
automatic service system or with the help of an operator.


 


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


 


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


 


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


 


16

















 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


4.             RESPONSIBILITIES OF THE PARTIES


 


4.1.         Rostelecom undertakes the
responsibility:


 


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


 


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


 


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


 


4.2.         The User undertakes the
responsibility:


 


4.2.1.       To carry out the payment for rendered Telecommunication 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.


 


17

















 


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


 


5.             RIGHTS OF THE PARTIES


 


5.1.         Rostelecom has a right:


 


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


 


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


 


5.2.         The User has a right:


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


6.7.          If Telecommunications payment bill is made out to the User by
Rostelecom, the payment must be effected by the User to Rostelecom by cash
available at its payment offices, or by means of crediting cash to the account,
indicated in such Telecommunications payment bill. If Telecommunications
payment bill is made out to the User by the Agent on behalf of Rostelecom, the
payment must be effected by the User to the Agent by cash at its payment
offices, or by means 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 them
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


 


18

















 


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).


 


9.             FORCE MAJEURE CIRCUMSTANCES


 


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


 


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


 


10.          TERMINATION OF THE AGREEMENT


 


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


 


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


 


11.          PERIOD OF VALIDITY OF THE
AGREEMENT


 


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


 


12.          MISCELLANEOUS


 


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


 


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


 


19

















 


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


 


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


 


12.5.        As soon as Rostelecom and the Agent have concluded the agreement an the
grounds of which the Agent has a right to perform actions of making out bills
to the User for the Telecommunications rendered, of receiving payment for
rendered Telecommunications from the User, and handling Users’ claims and
actions, the User agrees correspondingly to receive Telecommunications payment
bills made out by the Agent, to conduct payments for Telecommunications to the
Agent, to reconcile mutual settlements with 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

  



 


14.          OAO Rostelecom Authorized
Signatory


 


	
  For Rostelecom:

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
  (full name)

  	
   

  
	
   

  	
   

  
	
  (signature)

  	
   

  
	
   

  	
   

  
	
  Date:                              200

  	
   

  
	
   

  	
   

  
	
  Seal here

  	
   

  



 


Appendix 2


to Agreement No.        


dt.                
200


 


Cost of services and amount of agency fee of
the Operator


 


	
  Ref. No.

  	
   

  	
  Items

  	
   

  	
  Price

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1.

  	
   

  	
  COLLECTING SUBSCRIBER PAYMENTS, % of the accrued income

  	
   

  	
  5.25

  	
  %

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  2.

  	
   

  	
  BILLING PROCESSING OF TELECOMMUNICATIONS, roubles/min

  	
   

  	
  0.063

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  3.

  	
   

  	
  CLAIMS PROCEEDINGS, %  of the accrued income

  	
   

  	
  2.1

  	
  %

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  4.

  	
   

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

  	
   

  	
  0.032

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  5.

  	
   

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

  	
   

  	
  0.053

  	
   

  



 


20

















 


	
  6.

  	
   

  	
  PREPARATION OF THE REPORTING FORMS, roubles/set

  	
   

  	
  15 000

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  7.

  	
   

  	
  DOCUMENTATION DELIVERY, roubles/min

  	
   

  	
  0.021

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  8.

  	
   

  	
  CALL CENTER FOR CLIENTS, roubles/min

  	
   

  	
  0.042

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  9.

  	
   

  	
  CONCLUSION OF AGREEMENTS WITH LEGAL ENTITIES, roubles per agreement

  	
   

  	
  T

  	
  (4)

  



 


Comment:


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


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


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


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


 


	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
  /

  	
  /

  	
   

  	
   

  	
  /

  	
  /

  
	
   

  	
   

  	
   

  
	
  «          »

  	
  200

  	
   

  	
  «          »

  	
  200

  
	
  Seal here

  	
   

  	
  Seal here

  
									



 


21

















 


	
   

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


 


	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Form 1.2


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


 


	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Form 1.3


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


 


	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Form 1.4


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


 


	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


22

















 


Form 1.5


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


 


	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Form 1.6


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


 


	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Note to completion of Forms 1.1.-1.6:


 


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


 


(c)                        OAO Rostelecom, Main Computer Center


 


 


	
  Name of the company (organization department)

  	
   

  	
   

  	
   

  	
   

  
	
  Document code

  	
   

  	
   

  	
   

  	
   

  
	
  Company code

  	
   

  	
   

  	
   

  	
    Code by OCIEA

  	
   

  
	
  Director of the company

  (organization department)

  	
   

  	
   

  	
   

  	
  Code by OKONKh

  	
   

  
	
  Consolidated account indication 

  	
  (1 digit)

  	
   

  	
  0

  	
   

  	
    Code by OKATO

  	
   

  
	
  Code by OKPO 

  	
  (8 digits)

  	
   

  	
   

  	
   

  	
  Code by OKOGU

  	
   

  
	
  Code by OKPO of the organization 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:


 


23

















 


XXXX ZZZZZZ FFF CCCCCCC UU.xls,


where


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


•      ZZZZZZ – reporting period in the form YYYYMM


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


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


•      UU – ordinal number of the report. The ordinal
number of the document sent by the 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.:


 


24

















 


	
  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 ZZZZZZ FFF UU.xls,


where


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


•      ZZZZZZ – reporting period in the form YYYYMM


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


1)     UU – report ordinal number. 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.


 


25

















 


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


 


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


 


	
   

  	
   

  	
   

  	
   

  	
  Service
  arrears by the

  	
   

  	
  Services rendered during the reporting month

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  beginning of the reporting

  month

  	
   

  	
  Long-distance

  telecommunications

  	
   

  	
  International

  telecommunications

  	
   

  	
  Service payments for the reporting month

  	
   

  
	
  Period of

  	
   

  	
  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

  	
   

  
	
  service

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  liable to income tax

  at the rate of 0%

  	
   

  
	
  month

  	
   

  	
  year

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


	
  Prepayment accounted for

  service payments in the reporting

  month

  	
   

  	
  Service arrears adjustment

  	
   

  	
  Debt write-off connected with

  inventory

  	
   

  	
  Service arrears by the end of the

  reporting month

  	
   

  
	
  For the services

  liable to income tax

  at the rate of 18%

  	
   

  	
  For the

  services

  liable to

  income tax

  	
   

  	
  For the services

  liable to income tax

  at the rate of 18%

  	
   

  	
  For the

  services

  liable to

  income tax

  	
   

  	
  For the services

  liable to income tax

  at the rate of 18%

  	
   

  	
  For the

  services

  liable to

  income tax

  	
   

  	
  For the services

  liable to income tax

  at the rate of 18%

  	
   

  	
  For the

  services

  liable to

  income tax

  	
   

  
	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


26

















 


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

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


27

















 


Note to completion of Forms 2.1.-2.2:


 


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


 


(c)        OAO
Rostelecom, Main Computer Center


 


	
  Name of
  the company (organization department)

  	
   

  	
   

  	
   

  	
   

  
	
  Document
  code

  	
   

  	
   

  	
   

  	
   

  
	
  Company
  code

  	
   

  	
   

  	
   

  	
  Code by OCIEA

  	
   

  
	
  Director
  of the company (organization department)

  	
   

  	
   

  	
   

  	
  Code by OKONKh

  	
   

  
	
  Consolidated
  account indication             (1
  digit)

  	
   

  	
  0

  	
   

  	
  Code by OKATO

  	
   

  
	
  Code by
  OKPO                                   (8
  digits)

  	
   

  	
   

  	
   

  	
  Code by OKOGU

  	
   

  
	
  Code by
  OKPO of the organization department         (8
  digits)

  	
   

  	
   

  	
   

  	
  Code by OKOPF

  	
   

  
	
  Code of
  the subject of the Russian Federation

  	
   

  	
   

  	
   

  	
  Code by OKFS

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Select:

  
	
  Code of
  the Form  by OKUD            (7
  digits)

  	
   

  	
   

  	
   

  	
  Code of the constituent entity of the Russian Federation OK

  
	
  Type of
  report                                    (from
  the list)

  	
   

  	
  01

  	
   

  	
   

  
	
  Code of
  the Form                               (2
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Code of
  the subsystem                       (3
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Financial
  year                            (4
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Accountable
  month                            (from
  the list)

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Performer:

  	
   

  	
   

  	
   

  	
   

  
	
  Contact
  telephone:

  	
   

  	
   

  	
   

  	
   

  
	
  Date of
  report composition:

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Title-page filling check (TITUL)

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Additional
  information:

  	
   

  	
   

  	
   

  	
   

  
	
  Postal
  code:            (6
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Postal
  address:

  	
   

  	
   

  	
   

  	
   

  
	
  Code of
  the operator:                (4
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Outgoing
  ABC zone

  	
   

  	
   

  	
   

  	
   

  



 


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


 


 


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

      all subsidiaries and ABC zones of the
Operator.


3.     The reports are filled out in the context of the periods of service
rendering: one line of the report corresponds to one 

      service period, the information is provided
about service payment arrears, service rendering etc. during the current
reporting period.


4.     The columns “Correction of arrears...” and “Write-off of arrears...” are
filled periodically and on the basis of the 

      documents indicated in Appendix 9 hereto.


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


XXXX ZZZZZZ FFF UU.xls,


where


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


•      ZZZZZZ – reporting period in the form YYYYMM


•      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 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
agency agreement. Every new version of the file is formed by means of
increasing the document ordinal number by 1.


 


	
  Rostelecom:

  	
  Operator:

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
  200

  	
   

  	
  200

  
	
  Seal here

  	
  Seal here

  
				



 


28














 


Appendix No. 4

to Agreement No.           

dt.


Peculiarities of the Interaction of Rostelecom and the Operator 

for the Provision of the Observance of the VAT Law


 


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


 


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


 


The lines of the invoices are filled as
follows:


 


	
  Number  

  of invoice line

  	
   

  	
  Order of filling out (what is
  indicated)

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  
	
  1

  	
   

  	
  Invoice number. The number has
  the structure XXXXXXXX.AAAAAAAA-PTK (21 characters), where XXXXXXXX — a
  unique number — the company code assigned to the Operator (legal entity) by
  Rostelecom. AAAAAAAA — invoice ordinal number. The uniqueness of the number
  is secured by the Operator.

  	
   

  
	
  2

  	
   

  	
  Company name (OAO Rostelecom)

  	
   

  
	
  2a

  	
   

  	
  Legal address of the company
  (Delegatskaya str. Delegatskaya st. 5)

  	
   

  
	
  26

  	
   

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

  	
   

  
	
  3

  	
   

  	
  Dash

  	
   

  
	
  4

  	
   

  	
  Dash

  	
   

  
	
  5

  	
   

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

  	
   

  
	
  6

  	
   

  	
  Name of the client (parent
  organization)

  	
   

  
	
  6a

  	
   

  	
  Legal address of the client
  (parent organization)

  	
   

  
	
  6b

  	
   

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

  	
   

  



 


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


 


29

















 


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.


 


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);


 


30

















 


•      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 (bound – by courier). The Registers of the
Services of Rostelecom and the prepayments included into the consolidated
invoices are presented no later than the 20th day of the third month
following the reporting month.


 


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


 


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


 


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


 


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


 


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


 


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


 


31

















 


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”.


 


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 (faxed as hard copy).


 


Appendices


 


Form 1.
The Report for formation of the sales log


 


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.


 


Form 3.
The Report for the formation of the purchase log


 


32

















 


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.


 


Form 5. Register of the services which were rendered at 0% VAT
rate.


 


	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
                                                                       /                          /

  	
   

  	
                                                                       /                          /

  
	
   

  	
   

  	
   

  
	
  «          »
                                                                   200           

  	
   

  	
  «          »
                                                                   200           

  
	
  Seal here

  	
   

  	
  Seal here

  



 


33

















 


Form 1


 


The Report for the formation of
the sales log


 


	
   

  	
   

  	
  Unique

  identifier of

  	
   

  	
  Details of the seller’s

  invoice

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Date of payment of the

  seller’s invoice (by

  receipt of

  prepayment or by

  rendering of

  services on account

  of the earlier

  	
   

  	
   

  
	
  Form

  number

  	
   

  	
  the

  recipient of

  the bill

  	
   

  	
  Number  

  	
   

  	
  Date

  (DD.MM.YY

  YY)

  	
   

  	
  Name of the

  Buyer

  	
   

  	
  TIN of the

  Buyer

  	
   

  	
  KPP of the

  Buyer

  	
   

  	
  received

  prepayments)

  (DD.MM.YYYY)

  	
   

  	
  Sales total,

  including

  VAT

  
	
   

  	
   

  	
   

  	
   

  	
  1a

  	
   

  	
  1b

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  3a

  	
   

  	
  3b

  	
   

  	
  4

  
	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  



 


	
  Including

  	
   

  
	
  Sales liable to taxation at the rate of

  	
   

  	
  Purchases

  exempt  from

  taxation

  (roubles,

  kopecks)

  	
   

  
	
  18 per cent (5)

  	
   

  	
  10 per cent (6)

  	
   

  	
  0 per cent

  (roubles,

  kopecks)

  	
   

  	
  20 per cent (8)

  	
   

  	
   

  
	
  Cost of sales

  without VAT

  (roubles, kopecks)

  	
   

  	
  VAT

  amount

  (roubles,

  kopecks)

  	
   

  	
  Cost of sales

  without VAT

  (roubles, kopecks)

  	
   

  	
  VAT

  amount

  (roubles,

  kopecks)

  	
   

  	
   

  	
  Cost of sales

  without VAT

  (roubles, kopecks)

  	
   

  	
  VAT amount

  (roubles,

  kopecks)

  	
   

  	
   

  
	
  5a

  	
   

  	
  5b

  	
   

  	
  6a*

  	
   

  	
  6b*

  	
   

  	
  7

  	
   

  	
  8a*

  	
   

  	
  8b*

  	
   

  	
  9*

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  



 


	
  Invoice indication

  (prepayment invoice-01/ service payment

  invoice-02)

  	
   

  	
  Indication of services

  liable to taxation at

  the rate of 0% VAT

  (1)

  	
   

  	
  Number of the payment-

  accounting document – payment

  order (by receipt of

  prepayment or by rendering of

  services at the expense of the

  earlier received prepayment).

  	
   

  	
  Legal address of

  the client (parent

  organization)

  
	
  10**

  	
   

  	
  11***

  	
   

  	
  12

  	
   

  	
  13

  
	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  



 






* - the columns are not filled.


 


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


 


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


 


34

















 


	
  Director

  	
  (Full name)

  
	
  Chief accountant

  	
  (Full name)

  



 


The description of the fields
for the DBF file


 


	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the
  value of 41

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting Period (MM.YYYY)

  
	
  3.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the
  recipient of the bill. The identifier is formed by the Operator on the basis
  of the unique information in 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.

  
	
  4.

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Details of the seller’s
  invoice Number

  
	
  5.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

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

  
	
  6.

  	
   

  	
  Cust_name

  	
   

  	
  C (180)

  	
   

  	
  Client name

  
	
  7.

  	
   

  	
  Cust_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN of the client

  
	
  8.

  	
   

  	
  Cust_kpp

  	
   

  	
  N (9)

  	
   

  	
  KPP of the client

  
	
  9.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (13.2)

  	
   

  	
  Sales total, including VAT

  
	
  10.

  	
   

  	
  Pr_net_18

  	
   

  	
  N (13.2)

  	
   

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

  
	
  11.

  	
   

  	
  Nds_18

  	
   

  	
  N (13.2)

  	
   

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

  
	
  12.

  	
   

  	
  Pr_net_10

  	
   

  	
  N (13.2)

  	
   

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

  
	
  13.

  	
   

  	
  Nds_10

  	
   

  	
  N (13.2)

  	
   

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

  
	
  14.

  	
   

  	
  Pr_net_0

  	
   

  	
  N (13.2)

  	
   

  	
  Tax-free sales

  
	
  15.

  	
   

  	
  Pr_net_20

  	
   

  	
  N (13.2)

  	
   

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

  
	
  16.

  	
   

  	
  Nds_20

  	
   

  	
  N (13.2)

  	
   

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

  
	
  17.

  	
   

  	
  No_nds

  	
   

  	
  N (13.2)

  	
   

  	
  Sales exempt from taxation
  (roubles, kopecks)

  
	
  18.

  	
   

  	
  Pay_priz

  	
   

  	
  N (2)

  	
   

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

  
	
  19.

  	
   

  	
  Nds_priz

  	
   

  	
  N (1)

  	
   

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

  
	
  20.

  	
   

  	
  Cust_adr

  	
   

  	
  C(200)

  	
   

  	
  Legal address of the client
  (parent organization)

  
	
  21.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

  	
  Date of liquidation of
  seller’s invoice

  
	
  22.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  C(21)

  	
   

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

  



 


35

















 


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

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  **

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
   

  	
   

  	
  **

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  



 


	
  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

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the
  value of 42

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting Period (MM.YYYY)

  
	
  3.

  	
   

  	
  Seq_n

  	
   

  	
  N (7)

  	
   

  	
  Sequence number

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the
  recipient of the bill.

  
	
  5.

  	
   

  	
  User_fio

  	
   

  	
  C (80)

  	
   

  	
  Name of User

  
	
  6.

  	
   

  	
  Cust_adr1

  	
   

  	
  C(200)

  	
   

  	
  Address of individual

  
	
  7.

  	
   

  	
  Cust_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN of the client

  
	
  8.

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Invoice number

  
	
  9.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (13.2)

  	
   

  	
  Cost of services (including
  VAT, roubles, kopecks)

  
	
  10.

  	
   

  	
  Nds

  	
   

  	
  N (13.2)

  	
   

  	
  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)

  



 


36

















 


Form 3


 


The Report for the formation of
the purchase log


 


	
  Form

  number

  	
   

  	
  No.

  	
   

  	
  Unique 

  identifier

  ofthe

  recipient

  of the

  bill

  	
   

  	
  Details of the seller’s
  invoice

  	
   

  	
  Date of

  liquidation

  	
   

  	
  Date of

  registration of

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country

  of origin

  of the

  goods.

  CUSTOMS  DECLARATION

  number

  	
   

  	
  Purchase

  total,

  including

  	
   

  
	
   

  	
  Number

  	
   

  	
  Date  

  (DD.MM.

  YYYY)

  	
   

  	
  of seller’s

  invoice

  (DD.MM.YYYY)

  	
   

  	
  goods (works,

  services

  (DD.MM.YYYY)

  	
   

  	
  seller’s

  name



  	
   

  	
  TIN

  of the 

  seller

  	
   

  	
  KPP

  of the seller

  	
   

  	
   

  	
  VAT

  (roubles,

  kopecks)

  	
   

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2a

  	
   

  	
  26

  	
   

  	
  3**

  	
   

  	
  4***

  	
   

  	
  5

  	
   

  	
  5a****

  	
   

  	
  5b****

  	
   

  	
  6*

  	
   

  	
  7

  	
   

  
	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  



 


	
  Including

  	
   

  	
   

  	
   

  
	
  purchases liable to taxation at the rate of

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  18 per cent

  (8)

  	
   

  	
  10 per cent

  (9)

  	
   

  	
   

  	
   

  	
  20 per cent*

  (11)

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Cost of
  

  purchases

  without VAT

  (roubles

  kopecks)

  	
   

  	
  VAT

  amount

  (roubles,

  kopecks)

  	
   

  	
  Cost of

  purchases

  without VAT

  (roubles,

  kopecks)

  	
   

  	
  VAT

  amount

  (roubles,

  kopecks)

  	
   

  	
  0 per cent

  (roubles,

  kopecks)

  	
   

  	
  Cost of

  purchases

  without VAT 

  (roubles,

  kopecks)

  	
   

  	
  VAT amount

  (roubles,

  kopecks)

  	
   

  	
  Purchases

  exempt from 

  taxation

  (roubles,

  kopecks)

  	
   

  	
  Indication 

  of services 

  liable to

  taxation at 

  the rate of 

  0% VAT

  	
   

  
	
  8a

  	
   

  	
  8b

  	
   

  	
  9a*

  	
   

  	
  9b*

  	
   

  	
  10*

  	
   

  	
  11a*

  	
   

  	
  11b*

  	
   

  	
  12*

  	
   

  	
  13*****

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  



 


	
  Director

  	
  (Full name)

  
	
  Chief accountant

  	
  (Full name)

  



 






* - the columns are not filled.


 


** - the date of prepayment receipt.


 


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


 


**** - User’s details.


 


***** - Filled in connection to the advance
payments for services with 0% VAT rate.


 


The description of the fields
for the DBF file


 


	
  Field
  name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the
  value of 43

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting Period (MM.YYYY)

  
	
  3.

  	
   

  	
  Seq_n

  	
   

  	
  N (7)

  	
   

  	
  Sequence number

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the
  recipient of the bill.

  
	
  5.

  	
   

  	
  Sel_f_num

  	
   

  	
  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.

  	
   

  	
  Cast_Pay_d

  	
   

  	
  D

  	
   

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

  
	
  8.

  	
   

  	
  Accept_dat

  	
   

  	
  D

  	
   

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

  
	
  9.

  	
   

  	
  Sel_name

  	
   

  	
  C (120)

  	
   

  	
  Name of the seller

  



 


37

















 


	
  Field
  name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  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 (13.2)

  	
   

  	
  Purchase total, including VAT
  (roubles, kopecks)

  
	
  14.

  	
   

  	
  Pr_net_18

  	
   

  	
  N (13.2)

  	
   

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

  
	
  15.

  	
   

  	
  Nds_18

  	
   

  	
  N (13.2)

  	
   

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

  
	
  16.

  	
   

  	
  Pr_net_10

  	
   

  	
  N (13.2)

  	
   

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

  
	
  17.

  	
   

  	
  Nds_10

  	
   

  	
  N (13.2)

  	
   

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

  
	
  18.

  	
   

  	
  Pr_net_0

  	
   

  	
  N (13.2)

  	
   

  	
  Tax free purchases

  
	
  19.

  	
   

  	
  Pr_net_20

  	
   

  	
  N (13.2)

  	
   

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

  
	
  20.

  	
   

  	
  Nds_20

  	
   

  	
  N (13.2)

  	
   

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

  
	
  21.

  	
   

  	
  No_nds

  	
   

  	
  N (13.2)

  	
   

  	
  Purchases exempt from taxation
  (roubles, kopecks)

  
	
  22.

  	
   

  	
  Nds_priz

  	
   

  	
  N (1)

  	
   

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

  



 


38

















 


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, 

  opecks)

  	
   

  
	
   

  	
   

  	
  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

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the
  value of 44

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting Period (MM.YYYY)

  
	
  3.

  	
   

  	
  Seq_n

  	
   

  	
  N (7)

  	
   

  	
  Sequence number

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the
  recipient of the bill.

  
	
  5.

  	
   

  	
  User_fio

  	
   

  	
  C (80)

  	
   

  	
  Name of User

  
	
  6.

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Invoice number

  
	
  7.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (13.2)

  	
   

  	
  Cost of services (including
  VAT, roubles, kopecks)

  
	
  8.

  	
   

  	
  NDC

  	
   

  	
  N (13.2)

  	
   

  	
  Amount of VAT in service cost
  (roubles, kopecks)

  
	
  9.

  	
   

  	
  Cast_Pay   n

  	
   

  	
  C(25)

  	
   

  	
  Details of the payment order
  Number

  
	
  10.

  	
   

  	
  Cust_Pay_d_d

  	
   

  	
  D

  	
   

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

  



 


39

















 


Form 5


 


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


 


	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Details of the invoice

  	
   

  
	
  Form

  number

  	
   

  	
  Ref. No.

  	
   

  	
  Name of representative 

  offices

  	
   

  	
  Cost of 

  services

  	
   

  	
  Number

  	
   

  	
  Date

  	
   

  
	
   

  	
   

  	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  
	
   

  	
   

  	
  X

  	
   

  	
  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

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  



 


	
  Chief accountant

  	
   

  	
  (Full name)

  
	
  Director

  	
   

  	
  (Full name)

  



 


The description of the fields
for the DBF file


 


	
  Field
  name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the
  value of 45

  
	
  2.

  	
   

  	
  Seq_n

  	
   

  	
  N (7)

  	
   

  	
  Sequence number

  
	
  3.

  	
   

  	
  Prs_n

  	
   

  	
  C (50)

  	
   

  	
  Name of representative offices

  
	
  4.

  	
   

  	
  Embassy_n

  	
   

  	
  N (13.2)

  	
   

  	
  Cost of services

  
	
  5.

  	
   

  	
  Srv_period

  	
   

  	
  C(21)

  	
   

  	
  Details of the invoice Number

  
	
  6.

  	
   

  	
  Sel_f_num

  	
   

  	
  D

  	
   

  	
  Details of the invoice Date

  
	
  7.

  	
   

  	
  Sel_f_date

  	
   

  	
  C(15)

  	
   

  	
  Details of the letter of
  confirmation Number

  
	
  8.

  	
   

  	
  Lettr_num

  	
   

  	
  D

  	
   

  	
  Details of the letter of
  confirmation Date

  
	
  9.

  	
   

  	
  Pay_doc_d

  	
   

  	
  C (25)

  	
   

  	
  Details of the agreement with
  the users Number

  
	
  10.

  	
   

  	
  Contract_n

  	
   

  	
  D

  	
   

  	
  Details of the agreement with
  the users Date

  



 


40

















 


Appendix No. 5

to Agreement No.            

dt.
                              200   


 


Acceptance Act for Services Rendered


 Under
Contract No.                  
dt.


 


for                             
month               


 


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


 


	
  Ref. 

  No.

  	
   

  	
  Service Description

  	
   

  	
  Basis for the calculation of
  the 

  service cost

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Title

  	
   

  	
  Value

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  
	
  1

  	
   

  	
  Services according to Appendix 2

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


	
  Service
  Tariff, 

  roubles/pcs

  	
   

  	
  Service Cost inc. VAT, 

  roubles

  	
   

  	
  Including VAT, roubles

  	
   

  
	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


The rendered services cost aggregated 
                ,
including VAT               .


 


The services were presented properly and according to Agreement terms.


 


	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
                                                                       /                          /

  	
   

  	
                                                                       /                          /

  
	
   

  	
   

  	
   

  
	
  «          »
                                                                   200           

  	
   

  	
  «          »
                                                                   200           

  
	
  Seal here

  	
   

  	
  Seal here

  



 


41

















 


Appendix No. 6

to Agreement No.           

dated “      ”                               2005    


 


List of Reporting Forms


 


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


 


1. F 88 Outgoing payable exchange data - presented monthly


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


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


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


 


The order of data presentation to the Rostelecom Main Computer Center


 


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


 


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


 


The terms of providing forms to the Main
Computer Center:


 


	
  Form No.

  	
   

  	
  Terms of data presentation to
  the Main 

  Computer Center by the Operator

  
	
  12

  	
   

  	
  7

  
	
  4

  	
   

  	
  7

  
	
  88

  	
   

  	
  5

  
	
  65

  	
   

  	
  27

  



 


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


 


Example of the
filling the sample.


 


	
  Name of
  firm (business unit)

  	
   

  	
  The Moscow branch of OJSC CenterTelecom

  
	
  Document code

  	
   

  	
  1

  	
   

  	
  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
Rostelecom Main Computer Center)


 


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


 


42

















 


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


 


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


 


Contact Tel.: 973-99-68


 


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


 


	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
                                                                       /                          /

  	
   

  	
                                                                       /                          /

  
	
   

  	
   

  	
   

  
	
  «          »
                                                                   200           

  	
   

  	
  «          »
                                                                   200           

  
	
  Seal here

  	
   

  	
  Seal here

  



 


43

















 


Appendix No. 7


to Agreement No.             


dated “    ”                     
2005


 


PARTIES MUTUAL SETTLEMENT
PROCEDURE


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


M = Aearned – Amin. where


 


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


 


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


 


44

















 


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


 


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


 


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


 


2.4. The Operator presents to Rostelecom the invoices for the payments
specified in para. 2.2. hereof, for the sums calculated in accordance with
the mentioned paragraph, before the 20th day of the month in which
the corresponding payment is due to be performed.


 


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


 


	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
                                                                       /                          /

  	
   

  	
                                                                       /                          /

  
	
   

  	
   

  	
   

  
	
  «          »
                                                                   200           

  	
   

  	
  «          »
                                                                   200           

  
	
  Seal here

  	
   

  	
  Seal here

  



 


45














 


Appendix No. 8


to Agreement No.           


dt.                       


 


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


 


	
  1.

  	
   

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

  
	
  2.

  	
   

  	
  This Appendix defines the
  methods of controlling the data about the Long-Distance and international
  Traffic and the correctness of the drawing up the bills to the Users.

  
	
  3.

  	
   

  	
  The control can be initiated
  for the Reporting Period within the validity of the current Agreement
  providing of observing the statute of limitation, prescribed by the law of
  the Russian Federation.

  
	
  4.

  	
   

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

  
	
  •

  	
   

  	
  discrepancies of the total
  cost parameters of the Rostelecom and Operator reports, exceeding 3%
  relatively to the indices of the Rostelecom,

  
	
  •

  	
   

  	
  complaints from the Users.

  
	
  •

  	
   

  	
  Worsening of the financial
  result for OAO Rostelecom.

  
	
  5.

  	
   

  	
  The following actions can be
  performed in the control:

  
	
  •

  	
   

  	
  Control of billing and account
  data;

  
	
  •

  	
   

  	
  Detailed reconciliation

  
	
  •

  	
   

  	
  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 Receivables due from Users and so on.

  
	
  6.

  	
   

  	
  Control of billing and account
  data

  
	
  6.1.

  	
   

  	
  The reason for control of the billing and
  accounts data is the discrepancy of cost parameters of the Operator’s Report
  and data available to Rostelecom.

  
	
  6.2.

  	
   

  	
  Rostelecom forms and direct to the Operator
  a comparative analysis of the Operators Reports (tables 1.1-1.6 Appendix 2
  hereto) 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.

  	
   

  	
  The Operator within 3 working days conducts
  a counter analysis of the Report according to the form of Table 1 of this
  Appendix for observing the tariffication conditions while billing:

  
	
  •

  	
   

  	
  minimum non-tariff limit of
  the calls,

  
	
  •

  	
   

  	
  type of the traffic round-off,

  
	
  •

  	
   

  	
  Tariffs applied,

  
	
  6.4.

  	
   

  	
  If one of the Parties discovers a mistake
  at this stage and its correction results in the elimination of the
  discrepancies, the Parties approve the date of the mistake correction and the
  date of rebilling and the necessity for the correction of the bills drawn up
  for the Users.

  
	
  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

  
	
  7.1.

  	
   

  	
  The ground for the detailed reconciliation
  are discrepancies fixed in the Reconciliation Report on the stage of
  reconciliation of billing and discrepancy accounts.

  



 


46

















 


	
  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),

  
	
  •

  	
   

  	
  aspect of the detailed
  reconciliation,

  
	
  •

  	
   

  	
  size of the detailed
  reconciliation,

  
	
  •

  	
   

  	
  data exchange type.

  
	
  7.3.

  	
   

  	
  The format sample for
  accordance of measured service data for a detailed revise, indicated in Table
  2 of the Appendix, can be changed depending on technical abilities of the
  Parties. 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 one of the Parties
  discovers a mistake on this stage and its correction results in the
  elimination of the discrepancies, the Parties approve the date of the mistake
  correction and the date of rebilling and the necessity for the correction of
  the bills drawn up for the Users.

  
	
  7.5.

  	
   

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

  
	
   

  	
   

  	
   

  
	
  •

  	
   

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

  
	
  •

  	
   

  	
  comprehensive technical study
  should be performed.

  
	
  8.

  	
   

  	
  Comprehensive technical study.

  
	
  8.1.

  	
   

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

  
	
  8.2.

  	
   

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

  
	
  •

  	
   

  	
  verification of capacity for
  work of communication channels;

  
	
  •

  	
   

  	
  verification of the recording
  completeness of the tariff files;

  
	
  •

  	
   

  	
  verification of recording
  conditions of the tariff files;

  
	
  •

  	
   

  	
  registration of the probing
  calls;

  
	
  •

  	
   

  	
  verification of the routing
  Regulations;

  
	
  •

  	
   

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

  
	
  •

  	
   

  	
  using indirect methods of
  research.

  
	
  8.3.

  	
   

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

  



 


47

















 


Table 1. Dedicated
reconciliation form


 


	
   

  	
   

  	
  Tariff

  	
   

  	
   

  	
   

  	
  Direction

  	
   

  	
  Rostelecom data

  	
   

  	
  Operator data

  	
   

  	
  Discrepancies

  	
   

  
	
  User
  category

  	
   

  	
  category

  	
   

  	
  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


 


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


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


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


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


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


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


7.               Field D_sec*: Call duration (in seconds)


 


	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
                                                                       /                          /

  	
   

  	
                                                                       /                          /

  
	
   

  	
   

  	
   

  
	
  «          »
                                                                   200           

  	
   

  	
  «          »
                                                                   200           

  
	
  Seal here

  	
   

  	
  Seal here

  



 


48

















 


Appendix No. 9


to Agreement No.     


dt.                       


 


REGULATIONS


 


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


 


1. Terms
and Definitions


 


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


 


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


 


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


 


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


 


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


 


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


•                  liability to pay the indebtedness has been
terminated due to liquidation of a legal entity (article 419 CC 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 to individuals in
the amount of funds received on account of oncoming long-distance and
international telecommunications to be rendered by Rostelecom. Payables due
Users are reflected in the books of Rostelecom and the Operator.


 


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


 


•                  the limitation period in relation to
indebtedness has elapsed;


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


 


2. General provisions


 


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


 


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


 


3. Reconciliation of
Indebtedness


 


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.


 


49

















 


4. Adjustment of Indebtedness


 


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


 


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


 


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


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


4.6. On the basis of List of adjustments of
Receivables due from Users and Payables due Users approved by Rostelecom, the
Parties introduce adjustments into accounting records during the month 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).


 


50

















 


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


 


5. Inventory of Indebtedness


 


5.1. Annually, as of September 30 of
each year, the Operator carries out inventory of Receivables due from Users and
Payables due Users. The inventory is taken in accordance with inventory
normative documents in force for the moment of its taking. For the moment of
signing of the Contract, Guidelines on inventory of property and financial
liabilities, approved by Order of 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.


 


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


 


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


 


Approval of the said documents by Rostelecom
implies:


 


•                  approval by Rostelecom of inventory results;


 


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


 


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


 


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


 


•                  approved copy of Inventory Deed;


 


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


 


51

















 


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


 


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


 


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


 


6. Order of Collection of
Overdue Receivables


 


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


 


6.4. In
case after the measures indicated in para. 6.3. the Overdue Receivables
were not settled, the Operator, on the condition of the receipt from Rostelecom
of a copy of the payment order for the payment of the state duty with the bank’s
mark about the fulfillment of the payment order, in accordance with
para. 6.6. hereof, no later than within 130 days from the dispatch to the
User with


 


52

















 


Overdue
Receivables, of a written claim indicated in para. 6.3.3. hereof, directs
to the court of general jurisdiction (for individual Users) or the arbitration
tribunal (for Users-legal entities or individual entrepreneurs acting without
the formation of a legal entity) a writ for the collection of the Overdue
Receivables from the User in question.


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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.


 


53

















 


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


 


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


 


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


 


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


 


	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
                                                                       /                          /

  	
   

  	
                                                                       /                          /

  
	
   

  	
   

  	
   

  
	
  «          »
                                                                   200           

  	
   

  	
  «          »
                                                                   200           

  
	
  Seal here

  	
   

  	
  Seal here

  



 


54

















 


Form 1


I Approve


 


(Full name, title)


 


(Date)


 


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


 


1. On accounts receivable


 


Debts for the
services to which 18% VAT is applied


 


	
   

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay for telecommunications associated
  

  with the debt adjustments

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  towards growth of 

  indebtedness

  	
   

  	
  towards reduction of 

  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Ref. 

  No.

  	
   

  	
  Period of indebtedness 

  creation

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including 

  VAT

  	
   

  	
  Total

  	
   

  	
  Including 

  VAT

  	
   

  	
  Total

  	
   

  	
  Including 

  VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including 

  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


55

















 


	
  Including the total of adjusted accruals for

  telecommunications associated with the debt

  adjustments

  	
   

  	
  Including the total of deferred expenses amortization adjustments 

  for Telecommunications associated with debt adjustments

  	
   

  
	
  towards growth of

  accruals

  	
   

  	
  towards reduction

  of accruals

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay

  increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


Debts for the
services to which 0% VAT is applied


 


	
   

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the 

  period

  	
   

  	
  Including the total of adjusted

  pay for telecommunications

  associated with the debt

  adjustments

  	
   

  	
  Including the total of adjusted

  accruals for telecommunications

  associated with the debt

  adjustments

  	
   

  	
  Including the total of deferred

  expenses amortization adjustments for

  Telecommunications associated with

  debt adjustments

  	
   

  
	
  Ref. No.

  	
   

  	
  Period of

  indebtedness 

  creation

  	
   

  	
  towards

  growth of

  indebtedness

  	
   

  	
  towards

  reduction

  of

  indebtedness

  	
   

  	
  adjusted

  balance

  	
   

  	
  towards

  pay

  increase

  	
   

  	
  towards

  pay

  reduction

  	
   

  	
  adjusted

  balance

  	
   

  	
  towards

  growth of

  accruals

  	
   

  	
  towards

  reduction

  of accruals

  	
   

  	
  adjusted

  balance

  	
   

  	
  towards

  growth of

  accruals

  	
   

  	
  towards

  reduction

  of accruals

  	
   

  	
  adjusted

  balance

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


56

















 


2. On accounts payable


 


Debts
for the services to which 18% VAT is applied


 


	
   

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay for telecommunications associated

  with the debt adjustments

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  towards growth of

  indebtedness

  	
   

  	
  towards reduction of

  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Ref. 

  No.

  	
   

  	
  Period of indebtedness

  creation

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


	
  Including the total of deferred expenses amortization adjustments 

  for Telecommunications associated with debt adjustments

  	
   

  
	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


57

















 


Debts
for the services to which 0% VAT is applied


 


	
   

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay for telecommunications associated
  

  with the debt adjustments

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  towards growth of 

  indebtedness

  	
   

  	
  towards reduction of 

  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Ref. 

  No.

  	
   

  	
  Period of 

  indebtedness 

  creation

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


	
  Including the total of deferred expenses amortization adjustments for
  

  Telecommunications associated with debt adjustments

  	
   

  
	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Total

  	
   

  	
  Including 

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


	
  Director

  	
  (Full name)

  
	
  Chief accountant

  	
  (Full name)

  



 


58

















 


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

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  1/debtor for services, VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Reduction of

  	
   

  	
   

  	
   

  	
  Pay increase in

  	
   

  	
  Name and details

  	
   

  	
   

  	
   

  	
  Number of the

  	
   

  
	
   

  	
   

  	
  Period of

  	
   

  	
  0% - 2/credit for services,

  	
   

  	
   

  	
   

  	
  Sum of

  	
   

  	
  pay in the result

  	
   

  	
  Sum of

  	
   

  	
  the result of

  	
   

  	
  of the documents

  	
   

  	
  Number of Note

  	
   

  	
  line in the Note

  	
   

  
	
   

  	
   

  	
  indebtedness

  	
   

  	
  VAT 18% - 3/credit for

  	
   

  	
  Name of

  	
   

  	
  adjustment,

  	
   

  	
  of adjustment,

  	
   

  	
  adjustment,

  	
   

  	
  adjustment,

  	
   

  	
  in support of

  	
   

  	
  to the Deed of

  	
   

  	
  to the Deed of

  	
   

  
	
  Ref.No.

  	
   

  	
  creation

  	
   

  	
  services, VAT 0% - 4)

  	
   

  	
  counterparty

  	
   

  	
  roubles

  	
   

  	
  roubles

  	
   

  	
  roubles

  	
   

  	
  roubles

  	
   

  	
  adjustment

  	
   

  	
   Inventory *

  	
   

  	
  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)

  



 


59

















 


Form 3


I Approve


 


(Full name, title)


 


(Date)


 


	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Code

  	 

	
   

  	
   

  	
   

  	
   

  	
  Form on
  OKUD

  	
   

  	
   

  	 

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	 

	
   

  	
   

  	
   

  	
   

  	
  on OKPO

  	
   

  	
   

  	 

	
   

  	
   

  	
  organization

  	
   

  	
   

  	
   

  	
   

  	 

	
   

  	
   

  	
  business unit

  	
   

  	
  Type of activity

  	
   

  	
   

  	 

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	 

	
   

  	
   

  	
   

  	
   

  	
  number

  	
   

  	
   

  	 

	
  Warrant for inventory-taking:

  	
  order,

  	
  resolution,

  	
  regulation

  	
   

  	
   

  	
   

  	 

	
   

  	
   

  	
   

  	
   

  	
  date

  	
   

  	
   

  	 

	
   

  	
   

  	
  Cross out the irrelevant.

  	
   

  	
   

  	
   

  	 

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	 

	
   

  	
   

  	
   

  	
  Document number

  	
  Document date

  	
   

  	 

	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  DEED

  	
   

  	 

										



 


Deed of Inventory of user settlements for
long-distance 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

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


60

















 


2. On accounts payable


 


	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Data of the “Notes to the Deed of Inventory”

  	
   

  
	
  Ref. No.

  	
   

  	
  Number of account

  	
   

  	
  Account name

  	
   

  	
  Accounting figures

  	
   

  	
  Note, Deed number

  	
   

  	
  Total sum

  	
   

  	
  Including the

  unconfirmed

  	
   

  	
  Reasons

  	
   

  	
  Adjustments needed

  	
   

  	
  Uncalled debts

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  7

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


All line and page totals,
as well as the Deed of Inventory total, have been verified.


 


	
  Chairperson of the Committee

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  title

  	
   

  	
  signature

  	
   

  	
  name

  	
   

  



 


	
   

  	
  Members of the Committee:

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  title

  	
   

  	
  signature

  	
   

  	
  name

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  title

  	
   

  	
  signature

  	
   

  	
  name

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  title

  	
   

  	
  signature

  	
   

  	
  name

  	
   

  



 


 


61














 


	
   

  	
  Form 4

  
	
   

  	
   

  
	
   

  	
  I Approve

  
	
   

  	
   

  
	
  organization

  	
   

  	
   

  	
  (Full name, title)

  
	
   

  
	
   

  	
   

  	
  (date)

  
						



 


Reference


to Deed No.            
of  “      “                              .


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


as of “       “                                .


 


	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Document in support of the debt (reconciliation

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  act or primary documents (on the sums that are

  	
   

  
	
   

  	
   

  	
  Borrower’s, creditor’s

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  minimum for the reconciliation act to be made

  	
   

  
	
   

  	
   

  	
   name, address and 

  	
   

  	
  Debt

  	
   

  	
  Accounting figures,

  	
   

  	
  out)

  	
   

  
	
  Ref. No.

  	
   

  	
  subscriber number

  	
   

  	
  What for

  	
   

  	
  Starting

  date

  	
   

  	
   roubles, kopecks.

  	
   

  	
  name

  	
   

  	
  number

  	
   

  	
  date

  	
   

  	
  sum

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


	
  Debts

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Sum of the debt with regard to the adjustment

  	
   

  	
   

  	
   

  
	
  unconfirmed by

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Including the bad/uncalled

  	
   

  	
   

  	
   

  
	
  the borrowers

  	
   

  	
  Reasons

  	
   

  	
  Adjustments needed

  	
   

  	
  Total

  	
   

  	
  sum

  	
   

  	
  classification

  	
   

  	
  Notes

  	
   

  
	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


	
  Accountant

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  signature

  	
   

  	
  name

  	
   

  



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


 


Notes:


 


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


 


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


 


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


 


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


 


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


 


62

















 


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):

  	
   

  



 


63





















 


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


 


	
  Director

  	
  (Full name)

  
	
   

  	
   

  
	
  Chief accountant

  	
  (Full name)

  



 


64

















 


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)

  



 


65

















 


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)

  



 


66

















 


Form 8


 


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


 


	
   

  	
   

  	
  Period of 

  indebtedness write-

  off

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Ref

  No.

  	
   

  	
  Month

  	
   

  	
  Year

  	
   

  	
  Name of counter-

  party

  	
   

  	
  Sum received on account 

  of indebtedness

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


	
  Director

  	
  (Full name)

  
	
  Chief accountant

  	
  (Full name)

  



 


67

















 


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

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


68

















 


Appendix No. 10




	
   

  	
  to Agreement No.

  	
   

  
	
   

  	
   

  	
  dt.

  	
   

  	
  200

  	
   

  
							



 


Procedure for Parties’ Handling
of User Claims (Complaints)


Related to Providing/Failure to
Provide Telecommunications


 


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


 


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


 


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


 


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


 


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


 


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


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


 


·                  date and Moscow time of connection;


 


·                  called number;


 


·                  duration of providing telecommunications,


 


·                  amount to be paid.


 


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


 


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


 


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


 


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


 


 


	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
  /

  	
  /

  	
   

  	
   

  	
  /

  	
  /

  
	
   

  	
   

  	
   

  
	
  «

  	
  »

  	
   

  	
  200

  	
   

  	
  «

  	
  »

  	
   

  	
  200

  
	
  Seal here

  	
   

  	
  Seal here

  
									



 


69

















 


Appendix No. 11

to Agreement No.         

dt.                         200    


 


Procedure for
Conclusion of Agreements with Users for Rendering Telecommunications


 


1. GENERAL
REQUIREMENTS FOR THE FULFILLMENT OF THE COMMISSION


 


By the conclusion of the agreements with the
Users for the rendering of telecommunications on behalf of and at the expense
of Rostelecom the Operator  is not
entitled to deviate from the conditions of the agreements on the rendering of
telecommunications, approved by the Parties in accordance with the provisions
of paragraphs 3.1.4. and 3.3.14. of the Agreement.


 


2. CONCLUDING
AGREEMENTS WITH USERS


 


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


 


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


 


3. ACCOUNTING OF THE RESULTS OF THE
FULFILLMENT OF COMMISSION


 


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


 


	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
  /

  	
  /

  	
   

  	
   

  	
  /

  	
  /

  
	
   

  	
   

  	
   

  
	
  «

  	
  »

  	
   

  	
  200

  	
   

  	
  «

  	
  »

  	
   

  	
  200

  
	
  Seal here

  	
   

  	
  Seal here

  
									



 


»


 


	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
  General Director

  	
   

  	
  General Director

  
	
  OAO Rostelecom

  	
   

  	
  OJSC CenterTelecom:

  
	
   

  	
   

  	
   

  
	
                              
  D.Ye. Yerokhin

  	
   

  	
                                
  S.V.Pridantsev

  
	
  Dated                            
  2006

  	
   

  	
  Dated                            
  2006

  
	
  Seal here

  	
   

  	
  Seal here

  



 


70