Document:

Exhibit 4.24.3

Additional Agreement No. 3

to contract on network connection between OAO Rostelecom and Sibirtelecom 

No. 1-01 dated August 1, 2003

	
           Moscow

  	
   

  	
  March 9, 2006

  

 

This
Agreement is entered into by and between Rostelecom. Open Joint-Stock Company
for Long-Distance and International Telecommunications. hereinafter. “Rostelecom”.
represented by OAO Rostelecom General Director Dmitry Yevgenievich Yerokhin.
authorized to act by Charter. on the one part. and OAO Sibirtelecom. hereinafter
referred to as the “Operator”. represented by General Director Anatoly
Ivanovich Nikulin. authorized to act by Charter. hereinafter collectively
referred to as the “Parties” and separately referred to as “Party” as follows:

In
view of

A.           The Contract
on Network Connection between Rostelecom and the Operator No. 1-01
dated 01.08.2003 in the wording of Agreement dated December 28. 2005 in
accordance with which Rostelecom renders the Operator the services of
connection. and the Operator renders Rostelecom traffic admission services
(hereinafter - “Contract”);

B.             В. The conditions of the Agreement do not
regulate the legal relationships of the Parties 
connected with the admission through telecommunications networks of the
Operator and Rostelecom of the traffic. other than the traffic the admission of
which is performed by the Operator in connection with the rendering to the
Users of the long-distance and international telecommunication services on the
part of Rostelecom;

C.             С.
The Parties intend to regulate the legal relationships arising in connection
wit the admission o traffic from the mobile radiotelephone networks;

have
concluded this Additional Agreement No. 3 (hereinafter - “Agreement”)
about the following:

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.                  “Accounting period” means the period of one
calendar month during which the traffic admission services were rendered to the
Users.

1.2.                  “Billing period” means a calendar month
following the Accounting period.

1.3.                  “Traffic” means any traffic outgoing from the
Operator’s network to the network of Rostelecom. which

1)         is not connected with the rendering by Rostelecom or other long-distance
and international telecommunications operators of the long-distance and
international telecommunication services to the Users.

2)         is not the traffic identified in par. 3.3.4. of this Contract

1.4.                  “Traffic admission Services” means the service
of the long-distance end of call in other operator’s networks rendered by Rostelecom
to the Operator concerning the Traffic.

2.                          Subject Matter of the
Agreement

2.1.                  Rostelecom is obliged under the connection
conditions specified in the Agreement and in this Agreement. to render the
Operator Traffic admission Services. and the Operator is obliged to recompense
for them.

3.                          Rights and Obligations of the
Parties

3.1.                   Rostelecom undertakes
the following obligations:

3.1.1.           To render th the Operator. with the consideration of technical
resources and in accordance with this Agreement. Traffic admission Services.

3.1.2.           To provide the calculation and submission of the data on the volume of
the rendered  Traffic admission Services.

 

3.1.3.           To provide by the admission of Traffic in their responsibility zone of
the service quality and speech transmission quality for long-distance and
international telecommunications  in
accordance with the normative documents and the agreement on service quality
(if available).

3.1.4.           To provide the storage of the Traffic
admitted during the term established by current law.

3.2.                    Rostelecom has a right:

3.2.1.           To
determine in accordance with par. 3.2.1. of the Contract. new connection
conditions (including the costs of Traffic admission Services). indicated in
this Agreement. but not more often than once a year.

3.2.2.           To
determine the Traffic routing on the route segment                                                                         .

3.2.3.           On
the basis of a court decision. to impose restrictions on the rendering of
Traffic admission Services.

3.3.                  The Operator
undertakes the following obligations:

3.3.1.           To
recompense for the Traffic admission Services rendered by Rostelecom under the
conditions hereof.

3.3.2.           To
provide in its responsibility zone the parameters of telecommunication services
quality and speech transmission quality for long-distance and international
telecommunications in accordance with the normative documents and the agreement
on service quality (if available).

3.3.3.           The
Operator provides the submission of information about the number of the
User  performing the call. In case of
discrepancy of the information about the actual number of the User performing
the call. the Operator accounts to Rostelecom in the order established by this
Additional Agreement.

4.                          Mutual obligations of the Parties:

4.1.                  To perform in due manner and full volume their
obligation hereunder.

4.2.                  To maintain the confidential character of the
conditions and provisions hereof in the order estimated by the Agreement.

5.                          Additional essential
conditions of telecommunications networks connection and their interaction

In addition to the essential
conditions of telecommunications networks connection and interaction. the
Parties agree to determine the following additional conditions:

5.1.                  The list of Traffic admission Services is
specified in par. 1.4 hereof. The order of Traffic admission is determined on
the basis of the current law. the licenses of the interacting operators and in
accordance with the technical conditions of connection.

5.2.                  The order of payments for the Traffic admission
Services is established in Section 6 
hereof.

6.                          The cost of Traffic admission
Services and the accounting order

6.1.                  The Operator remunerates Traffic admission
Services in accordance with Appendix 1 hereto.

6.2.                  By change of Traffic admission Services costs
by the Federal agency of the executive powers of the Russian Federation.
regulating the cost of such services. the Parties introduce new prices from the
date indicated by the order of such Federal agency of the executive powers of
the Russian Federation. by means of concluding an additional agreement. which
must be signed by the Parties.

6.3.                  The remuneration of Traffic admission Services
is performed by the Operator on a monthly basis. no later than within ten (10) days
from the signing by the Parties of the Act of rendered Traffic admission
Services.

6.4.                  The Parties present to each other the data on
the volume of Traffic admission Services rendered in the following order:

6.4.1.           No
later than the 6th day of the Billing period Rostelecom submits
to the Operator the report on the volumes of Traffic admission Services.

6.4.2.           The
Parties check and coordinate the data on the volume of Traffic admission
Services  rendered (accepted) during the
Accounting period. directed in accordance with para. 6.4.1 hereof.

6.5.                  Rostelecom presents to the Operator the Traffic
admission Services Report (Appendix 2 hereto). no later than the 8th day of
the Billing period. including the data on the volume of Traffic admission
Services rendered.

 

6.6.                  The Operator signs the Traffic admission
Services Report no later than the 9th day of the Billing period.

6.7.                  Rostelecom presents to the Operator the invoice
for the rendered Traffic admission Services no later than the 10th day of
the Billing period. Copies of the invoice. the Traffic admission Services
Report are sent by a facsimile transmission. the originals are sent by post.

6.8.                   Irrespective of the provisions of para. 6.4..
either of the Parties has the right to compare the data on the volumes
submitted by the other Party with their own data for the purpose of detection
of their discrepancy. in accordance with the order established by this
Agreement.

By discrepancy of the Parties’ data on the cost of the rendered Traffic
admission Services for the Accounting period within the limit of 3%. the
recalculation of the payments for the rendered Traffic admission Services is
not performed.

If the Operator’s data on the cost of the rendered Traffic admission
Services differ from the data of Rostelecom by more than 3%. Rostelecom sends
the Operator the Reconciliation Report of the data on the Traffic admitted and
the cost of the services rendered. indicating the acknowledged and disputed
data volumes.

The Parties undertake to perform actions directed at the elimination of
data discrepancy in the order established by Appendix 6 hereof. After the
determination of the causes of data discrepancy. the Parties perform the
correction of service costs in the next Billing period (in the Services
Report).

6.9.                  The payments are transferred to the account of
Rostelecom indicated in this Agreement. For the identification of the payments
the Operator indicates the number of the Contract. the number of this Agreement
and the account number.

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 performance of their obligations for the transfer of the payments due
to Rostelecom for the rendered Traffic admission Services. Rostelecom has the
right to demand from the Operator interest in the amount of 1/300 of the
current refinancing rate of the Central Bank of the Russian Federation. for
every day of payment delinquency.

8.                          The validity term and
conditions of termination of the Agreement

8.1.                  This Agreement enters into force from the date
of its execution. The Parties agree that terms and conditions of the Agreement
executed apply to their relations that arose from February 01, 2006. The
Agreement is concluded for the term of the Contract.

8.2.                   This Agreement terminates simultaneously with
the termination of the Contract.

9.                          Miscellaneous

9.1.                  All appendices to this Agreement constitute its
integral part if they are composed in written form and signed by the duly
authorized representatives of the Parties.

9.2.                  All terms used in this Agreement have the
meaning ascribed to them by the Contract if not otherwise indicated hereby.

9.3.                  This Agreement is an inseparable part of the
Contract.

9.4.                  In all other respects not specified by this
Agreement. the provisions of the Contract are valid.

9.5.                  The agreement is issued in the Russian language
in two copies. one for  each Party.

9.6.                  The list of Appendices hereto:

Appendix No. 1 Cost
of Traffic Admission Services

Appendix No.2 Traffic
admission Services Report

 

10.                   Address and details of the
Parties:

	
  OAO Rostelecom:

  	
   

  	
  OAO Sibirtelecom:

  
	
   

  	
   

  	
   

  
	
  Legal address: 127091. Moscow.

  	
   

  	
  Legal address: 630099.
  Novosibirsk.

  
	
  Delegatskaya st.. 5

  	
   

  	
  M. Gor’kogo st. 53

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  /signed/  D.Ye. Yerokhin

  	
   

  	
  /signed/  A.I. Nikulin

  
	
   

  	
   

  	
   

  
	
  March 9, 2006

  	
   

  	
  March 9, 2006

  
	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  	
  Seal here

  

 

 

Appendix
No. 1

to Additional Agreement No.3

dt. March 09,  2006

COST TRAFFIC
ADMISSION SERVICES

(RUR/min w/o VAT)

 

	
  Incoming

  	
   

  	
  ABC outgoing

  	
   

  
	
  АВС

  	
   

  	
  301

  	
   

  	
  302

  	
   

  	
  381

  	
   

  	
  382

  	
   

  	
  383

  	
   

  	
  384

  	
   

  	
  385

  	
   

  	
  388

  	
   

  	
  390

  	
   

  	
  391

  	
   

  	
  394

  	
   

  	
  395

  	
   

  
	
  401

  	
   

  	
  7.13

  	
   

  	
  7.48

  	
   

  	
  5.00

  	
   

  	
  5.74

  	
   

  	
  5.68

  	
   

  	
  5.93

  	
   

  	
  5.81

  	
   

  	
  6.05

  	
   

  	
  6.36

  	
   

  	
  6.30

  	
   

  	
  6.67

  	
   

  	
  6.90

  	
   

  
	
  471

  	
   

  	
  6.67

  	
   

  	
  7.10

  	
   

  	
  4.15

  	
   

  	
  4.82

  	
   

  	
  4.69

  	
   

  	
  4.88

  	
   

  	
  4.82

  	
   

  	
  5.06

  	
   

  	
  5.37

  	
   

  	
  5.37

  	
   

  	
  5.68

  	
   

  	
  6.42

  	
   

  
	
  472

  	
   

  	
  6.79

  	
   

  	
  6.73

  	
   

  	
  4.22

  	
   

  	
  4.88

  	
   

  	
  4.76

  	
   

  	
  4.94

  	
   

  	
  4.82

  	
   

  	
  5.13

  	
   

  	
  5.43

  	
   

  	
  5.43

  	
   

  	
  5.74

  	
   

  	
  6.48

  	
   

  
	
  473

  	
   

  	
  6.55

  	
   

  	
  6.85

  	
   

  	
  3.89

  	
   

  	
  4.87

  	
   

  	
  4.74

  	
   

  	
  4.69

  	
   

  	
  4.81

  	
   

  	
  4.82

  	
   

  	
  5.13

  	
   

  	
  5.25

  	
   

  	
  5.56

  	
   

  	
  6.30

  	
   

  
	
  474

  	
   

  	
  6.36

  	
   

  	
  6.79

  	
   

  	
  3.82

  	
   

  	
  4.74

  	
   

  	
  4.61

  	
   

  	
  4.87

  	
   

  	
  4.74

  	
   

  	
  4.76

  	
   

  	
  5.06

  	
   

  	
  5.13

  	
   

  	
  5.43

  	
   

  	
  6.11

  	
   

  
	
  475

  	
   

  	
  6.24

  	
   

  	
  6.67

  	
   

  	
  3.69

  	
   

  	
  4.61

  	
   

  	
  4.48

  	
   

  	
  4.68

  	
   

  	
  4.54

  	
   

  	
  4.81

  	
   

  	
  4.94

  	
   

  	
  4.94

  	
   

  	
  5.25

  	
   

  	
  5.99

  	
   

  
	
  481

  	
   

  	
  6.79

  	
   

  	
  6.79

  	
   

  	
  4.35

  	
   

  	
  4.94

  	
   

  	
  4.82

  	
   

  	
  5.06

  	
   

  	
  5.00

  	
   

  	
  5.25

  	
   

  	
  5.50

  	
   

  	
  5.50

  	
   

  	
  5.87

  	
   

  	
  6.55

  	
   

  
	
  482

  	
   

  	
  6.42

  	
   

  	
  6.79

  	
   

  	
  3.95

  	
   

  	
  4.81

  	
   

  	
  4.74

  	
   

  	
  4.87

  	
   

  	
  4.87

  	
   

  	
  4.88

  	
   

  	
  5.13

  	
   

  	
  5.13

  	
   

  	
  5.50

  	
   

  	
  6.11

  	
   

  
	
  483

  	
   

  	
  6.73

  	
   

  	
  7.10

  	
   

  	
  4.22

  	
   

  	
  4.82

  	
   

  	
  4.76

  	
   

  	
  4.94

  	
   

  	
  4.88

  	
   

  	
  5.13

  	
   

  	
  5.43

  	
   

  	
  5.43

  	
   

  	
  5.81

  	
   

  	
  6.48

  	
   

  
	
  484

  	
   

  	
  6.48

  	
   

  	
  6.92

  	
   

  	
  4.02

  	
   

  	
  4.87

  	
   

  	
  4.81

  	
   

  	
  4.76

  	
   

  	
  4.87

  	
   

  	
  4.94

  	
   

  	
  5.13

  	
   

  	
  5.19

  	
   

  	
  5.56

  	
   

  	
  6.24

  	
   

  
	
  485

  	
   

  	
  6.11

  	
   

  	
  6.48

  	
   

  	
  3.62

  	
   

  	
  4.41

  	
   

  	
  4.35

  	
   

  	
  4.61

  	
   

  	
  4.54

  	
   

  	
  4.81

  	
   

  	
  4.82

  	
   

  	
  4.76

  	
   

  	
  5.19

  	
   

  	
  5.81

  	
   

  
	
  486

  	
   

  	
  6.67

  	
   

  	
  7.04

  	
   

  	
  4.08

  	
   

  	
  4.76

  	
   

  	
  4.87

  	
   

  	
  4.88

  	
   

  	
  4.76

  	
   

  	
  5.00

  	
   

  	
  5.31

  	
   

  	
  5.31

  	
   

  	
  5.68

  	
   

  	
  6.36

  	
   

  
	
  487

  	
   

  	
  6.42

  	
   

  	
  6.85

  	
   

  	
  3.89

  	
   

  	
  4.74

  	
   

  	
  4.68

  	
   

  	
  4.69

  	
   

  	
  4.81

  	
   

  	
  4.88

  	
   

  	
  5.13

  	
   

  	
  5.13

  	
   

  	
  5.50

  	
   

  	
  6.18

  	
   

  
	
  491

  	
   

  	
  6.30

  	
   

  	
  6.67

  	
   

  	
  3.69

  	
   

  	
  4.61

  	
   

  	
  4.54

  	
   

  	
  4.74

  	
   

  	
  4.61

  	
   

  	
  4.87

  	
   

  	
  4.94

  	
   

  	
  4.94

  	
   

  	
  5.31

  	
   

  	
  5.99

  	
   

  
	
  492

  	
   

  	
  6.18

  	
   

  	
  6.55

  	
   

  	
  3.62

  	
   

  	
  4.48

  	
   

  	
  4.41

  	
   

  	
  4.61

  	
   

  	
  4.54

  	
   

  	
  4.81

  	
   

  	
  4.82

  	
   

  	
  4.82

  	
   

  	
  5.19

  	
   

  	
  5.87

  	
   

  
	
  493

  	
   

  	
  6.05

  	
   

  	
  6.42

  	
   

  	
  3.56

  	
   

  	
  4.35

  	
   

  	
  4.28

  	
   

  	
  4.54

  	
   

  	
  4.41

  	
   

  	
  4.74

  	
   

  	
  4.76

  	
   

  	
  4.76

  	
   

  	
  5.13

  	
   

  	
  5.81

  	
   

  
	
  494

  	
   

  	
  5.99

  	
   

  	
  6.36

  	
   

  	
  3.56

  	
   

  	
  4.35

  	
   

  	
  4.28

  	
   

  	
  4.48

  	
   

  	
  4.41

  	
   

  	
  4.74

  	
   

  	
  4.76

  	
   

  	
  4.69

  	
   

  	
  5.13

  	
   

  	
  5.74

  	
   

  
	
  495

  	
   

  	
  6.10

  	
   

  	
  6.47

  	
   

  	
  3.56

  	
   

  	
  4.54

  	
   

  	
  4.35

  	
   

  	
  4.61

  	
   

  	
  4.48

  	
   

  	
  4.49

  	
   

  	
  4.80

  	
   

  	
  4.74

  	
   

  	
  5.17

  	
   

  	
  5.85

  	
   

  
	
  496

  	
   

  	
  6.36

  	
   

  	
  6.73

  	
   

  	
  3.82

  	
   

  	
  4.81

  	
   

  	
  4.61

  	
   

  	
  4.87

  	
   

  	
  4.74

  	
   

  	
  4.76

  	
   

  	
  5.06

  	
   

  	
  5.00

  	
   

  	
  5.43

  	
   

  	
  6.11

  	
   

  
	
  301

  	
   

  	
   

  	
   

  	
  2.20

  	
   

  	
  4.42

  	
   

  	
  3.50

  	
   

  	
  3.63

  	
   

  	
  3.36

  	
   

  	
  3.56

  	
   

  	
  3.36

  	
   

  	
  3.27

  	
   

  	
  3.27

  	
   

  	
  2.94

  	
   

  	
  1.92

  	
   

  
	
  302

  	
   

  	
  2.20

  	
   

  	
   

  	
   

  	
  4.88

  	
   

  	
  3.89

  	
   

  	
  4.09

  	
   

  	
  3.83

  	
   

  	
  4.09

  	
   

  	
  3.89

  	
   

  	
  3.36

  	
   

  	
  3.30

  	
   

  	
  3.17

  	
   

  	
  2.57

  	
   

  
	
  336

  	
   

  	
  5.14

  	
   

  	
  5.64

  	
   

  	
  2.84

  	
   

  	
  3.69

  	
   

  	
  3.49

  	
   

  	
  3.69

  	
   

  	
  3.36

  	
   

  	
  3.49

  	
   

  	
  4.02

  	
   

  	
  4.22

  	
   

  	
  4.22

  	
   

  	
  5.14

  	
   

  
	
  341

  	
   

  	
  5.45

  	
   

  	
  5.89

  	
   

  	
  2.84

  	
   

  	
  3.69

  	
   

  	
  3.63

  	
   

  	
  3.82

  	
   

  	
  3.76

  	
   

  	
  4.09

  	
   

  	
  4.35

  	
   

  	
  4.35

  	
   

  	
  4.74

  	
   

  	
  5.14

  	
   

  
	
  342

  	
   

  	
  5.21

  	
   

  	
  5.58

  	
   

  	
  2.92

  	
   

  	
  3.43

  	
   

  	
  3.36

  	
   

  	
  3.56

  	
   

  	
  3.49

  	
   

  	
  3.82

  	
   

  	
  4.09

  	
   

  	
  4.02

  	
   

  	
  4.42

  	
   

  	
  5.14

  	
   

  
	
  343

  	
   

  	
  5.14

  	
   

  	
  5.33

  	
   

  	
  2.51

  	
   

  	
  3.17

  	
   

  	
  3.03

  	
   

  	
  3.23

  	
   

  	
  3.17

  	
   

  	
  3.43

  	
   

  	
  3.76

  	
   

  	
  3.76

  	
   

  	
  4.09

  	
   

  	
  4.88

  	
   

  
	
  345

  	
   

  	
  5.01

  	
   

  	
  5.22

  	
   

  	
  2.48

  	
   

  	
  3.44

  	
   

  	
  3.27

  	
   

  	
  3.10

  	
   

  	
  3.44

  	
   

  	
  3.36

  	
   

  	
  3.63

  	
   

  	
  3.63

  	
   

  	
  4.02

  	
   

  	
  4.75

  	
   

  
	
  346

  	
   

  	
  4.75

  	
   

  	
  5.14

  	
   

  	
  2.61

  	
   

  	
  3.19

  	
   

  	
  3.19

  	
   

  	
  3.35

  	
   

  	
  3.44

  	
   

  	
  3.36

  	
   

  	
  3.50

  	
   

  	
  3.36

  	
   

  	
  3.89

  	
   

  	
  4.48

  	
   

  
	
  347

  	
   

  	
  5.33

  	
   

  	
  5.76

  	
   

  	
  3.01

  	
   

  	
  3.56

  	
   

  	
  3.43

  	
   

  	
  3.63

  	
   

  	
  3.56

  	
   

  	
  3.82

  	
   

  	
  4.15

  	
   

  	
  4.22

  	
   

  	
  4.55

  	
   

  	
  5.02

  	
   

  
	
  349

  	
   

  	
  5.08

  	
   

  	
  5.40

  	
   

  	
  3.23

  	
   

  	
  3.36

  	
   

  	
  3.50

  	
   

  	
  3.56

  	
   

  	
  3.76

  	
   

  	
  4.02

  	
   

  	
  4.02

  	
   

  	
  3.83

  	
   

  	
  4.42

  	
   

  	
  4.88

  	
   

  
	
  351

  	
   

  	
  5.14

  	
   

  	
  5.33

  	
   

  	
  2.43

  	
   

  	
  3.17

  	
   

  	
  2.97

  	
   

  	
  3.23

  	
   

  	
  3.10

  	
   

  	
  3.36

  	
   

  	
  3.69

  	
   

  	
  3.76

  	
   

  	
  4.09

  	
   

  	
  4.81

  	
   

  
	
  352

  	
   

  	
  4.68

  	
   

  	
  5.02

  	
   

  	
  2.12

  	
   

  	
  3.17

  	
   

  	
  3.01

  	
   

  	
  2.90

  	
   

  	
  3.17

  	
   

  	
  3.03

  	
   

  	
  3.36

  	
   

  	
  3.43

  	
   

  	
  3.76

  	
   

  	
  4.48

  	
   

  
	
  353

  	
   

  	
  5.51

  	
   

  	
  5.95

  	
   

  	
  2.84

  	
   

  	
  3.82

  	
   

  	
  3.63

  	
   

  	
  3.89

  	
   

  	
  3.69

  	
   

  	
  3.95

  	
   

  	
  4.35

  	
   

  	
  4.42

  	
   

  	
  4.68

  	
   

  	
  5.27

  	
   

  
	
  381

  	
   

  	
  4.15

  	
   

  	
  4.61

  	
   

  	
   

  	
   

  	
  2.43

  	
   

  	
  2.31

  	
   

  	
  2.51

  	
   

  	
  2.35

  	
   

  	
  2.68

  	
   

  	
  3.09

  	
   

  	
  3.17

  	
   

  	
  3.03

  	
   

  	
  3.89

  	
   

  
	
  382

  	
   

  	
  3.50

  	
   

  	
  3.89

  	
   

  	
  2.69

  	
   

  	
   

  	
   

  	
  1.83

  	
   

  	
  1.74

  	
   

  	
  2.11

  	
   

  	
  2.39

  	
   

  	
  2.39

  	
   

  	
  2.39

  	
   

  	
  2.78

  	
   

  	
  3.17

  	
   

  
	
  383

  	
   

  	
  3.36

  	
   

  	
  3.82

  	
   

  	
  2.31

  	
   

  	
  1.56

  	
   

  	
   

  	
   

  	
  1.56

  	
   

  	
  1.56

  	
   

  	
  1.93

  	
   

  	
  2.21

  	
   

  	
  2.31

  	
   

  	
  2.59

  	
   

  	
  3.10

  	
   

  
	
  384

  	
   

  	
  3.10

  	
   

  	
  3.56

  	
   

  	
  2.51

  	
   

  	
  1.47

  	
   

  	
  1.56

  	
   

  	
   

  	
   

  	
  1.75

  	
   

  	
  1.93

  	
   

  	
  1.93

  	
   

  	
  1.93

  	
   

  	
  2.35

  	
   

  	
  2.84

  	
   

  
	
  385

  	
   

  	
  3.30

  	
   

  	
  3.82

  	
   

  	
  2.35

  	
   

  	
  1.84

  	
   

  	
  1.56

  	
   

  	
  1.75

  	
   

  	
   

  	
   

  	
  1.56

  	
   

  	
  2.12

  	
   

  	
  2.26

  	
   

  	
  2.43

  	
   

  	
  3.03

  	
   

  
	
  388

  	
   

  	
  3.10

  	
   

  	
  3.63

  	
   

  	
  2.68

  	
   

  	
  2.12

  	
   

  	
  1.93

  	
   

  	
  1.93

  	
   

  	
  1.56

  	
   

  	
   

  	
   

  	
  1.93

  	
   

  	
  2.26

  	
   

  	
  2.21

  	
   

  	
  2.84

  	
   

  
	
  390

  	
   

  	
  3.27

  	
   

  	
  3.36

  	
   

  	
  3.35

  	
   

  	
  2.39

  	
   

  	
  2.48

  	
   

  	
  2.20

  	
   

  	
  2.39

  	
   

  	
  2.20

  	
   

  	
   

  	
   

  	
  1.92

  	
   

  	
  2.01

  	
   

  	
  2.86

  	
   

  
	
  391

  	
   

  	
  3.27

  	
   

  	
  3.30

  	
   

  	
  3.44

  	
   

  	
  2.39

  	
   

  	
  2.57

  	
   

  	
  2.20

  	
   

  	
  2.53

  	
   

  	
  2.53

  	
   

  	
  1.92

  	
   

  	
   

  	
   

  	
  2.39

  	
   

  	
  2.86

  	
   

  
	
  394

  	
   

  	
  2.94

  	
   

  	
  3.17

  	
   

  	
  3.30

  	
   

  	
  2.78

  	
   

  	
  2.86

  	
   

  	
  2.61

  	
   

  	
  2.69

  	
   

  	
  2.48

  	
   

  	
  2.01

  	
   

  	
  2.39

  	
   

  	
   

  	
   

  	
  2.53

  	
   

  
	
  395

  	
   

  	
  1.92

  	
   

  	
  2.57

  	
   

  	
  4.15

  	
   

  	
  3.17

  	
   

  	
  3.36

  	
   

  	
  3.10

  	
   

  	
  3.30

  	
   

  	
  3.10

  	
   

  	
  2.86

  	
   

  	
  2.86

  	
   

  	
  2.53

  	
   

  	
   

  	
   

  
	
  411

  	
   

  	
  4.29

  	
   

  	
  3.90

  	
   

  	
  6.00

  	
   

  	
  5.28

  	
   

  	
  5.61

  	
   

  	
  5.34

  	
   

  	
  5.67

  	
   

  	
  5.67

  	
   

  	
  5.15

  	
   

  	
  4.88

  	
   

  	
  5.15

  	
   

  	
  4.42

  	
   

  
	
  413

  	
   

  	
  5.61

  	
   

  	
  5.15

  	
   

  	
  7.42

  	
   

  	
  6.56

  	
   

  	
  6.80

  	
   

  	
  6.56

  	
   

  	
  6.87

  	
   

  	
  6.80

  	
   

  	
  6.31

  	
   

  	
  6.12

  	
   

  	
  6.31

  	
   

  	
  5.80

  	
   

  
	
  415

  	
   

  	
  6.12

  	
   

  	
  5.93

  	
   

  	
  7.96

  	
   

  	
  7.48

  	
   

  	
  7.79

  	
   

  	
  7.55

  	
   

  	
  7.79

  	
   

  	
  7.73

  	
   

  	
  7.24

  	
   

  	
  7.05

  	
   

  	
  7.17

  	
   

  	
  6.37

  	
   

  
	
  416

  	
   

  	
  3.83

  	
   

  	
  3.64

  	
   

  	
  6.37

  	
   

  	
  5.67

  	
   

  	
  5.93

  	
   

  	
  5.61

  	
   

  	
  5.87

  	
   

  	
  5.74

  	
   

  	
  5.21

  	
   

  	
  5.08

  	
   

  	
  5.01

  	
   

  	
  4.16

  	
   

  

 

 

 

	
  421

  	
   

  	
  4.62

  	
   

  	
  4.09

  	
   

  	
  7.11

  	
   

  	
  6.19

  	
   

  	
  6.37

  	
   

  	
  6.12

  	
   

  	
  6.37

  	
   

  	
  6.25

  	
   

  	
  5.75

  	
   

  	
  5.87

  	
   

  	
  5.80

  	
   

  	
  4.88

  	
   

  
	
  423

  	
   

  	
  4.68

  	
   

  	
  4.29

  	
   

  	
  7.36

  	
   

  	
  6.43

  	
   

  	
  6.56

  	
   

  	
  6.31

  	
   

  	
  6.50

  	
   

  	
  6.37

  	
   

  	
  5.88

  	
   

  	
  5.82

  	
   

  	
  5.87

  	
   

  	
  5.01

  	
   

  
	
  424

  	
   

  	
  5.41

  	
   

  	
  4.88

  	
   

  	
  7.79

  	
   

  	
  6.87

  	
   

  	
  7.11

  	
   

  	
  6.87

  	
   

  	
  7.05

  	
   

  	
  7.05

  	
   

  	
  6.43

  	
   

  	
  6.31

  	
   

  	
  6.31

  	
   

  	
  5.67

  	
   

  
	
  426

  	
   

  	
  4.36

  	
   

  	
  3.83

  	
   

  	
  6.93

  	
   

  	
  6.00

  	
   

  	
  6.19

  	
   

  	
  5.94

  	
   

  	
  6.19

  	
   

  	
  6.00

  	
   

  	
  5.74

  	
   

  	
  5.67

  	
   

  	
  5.61

  	
   

  	
  4.68

  	
   

  
	
  427

  	
   

  	
  6.99

  	
   

  	
  6.62

  	
   

  	
  8.02

  	
   

  	
  7.73

  	
   

  	
  7.98

  	
   

  	
  7.79

  	
   

  	
  8.16

  	
   

  	
  8.16

  	
   

  	
  7.67

  	
   

  	
  7.36

  	
   

  	
  7.73

  	
   

  	
  7.11

  	
   

  
	
  498

  	
   

  	
  6.36

  	
   

  	
  6.73

  	
   

  	
  3.82

  	
   

  	
  4.81

  	
   

  	
  4.61

  	
   

  	
  4.87

  	
   

  	
  4.74

  	
   

  	
  4.76

  	
   

  	
  5.06

  	
   

  	
  5.00

  	
   

  	
  5.43

  	
   

  	
  6.11

  	
   

  
	
  499

  	
   

  	
  6.10

  	
   

  	
  6.47

  	
   

  	
  3.56

  	
   

  	
  4.54

  	
   

  	
  4.35

  	
   

  	
  4.61

  	
   

  	
  4.48

  	
   

  	
  4.49

  	
   

  	
  4.80

  	
   

  	
  4.74

  	
   

  	
  5.17

  	
   

  	
  5.85

  	
   

  
	
  811

  	
   

  	
  6.85

  	
   

  	
  6.79

  	
   

  	
  4.48

  	
   

  	
  5.00

  	
   

  	
  4.94

  	
   

  	
  5.13

  	
   

  	
  5.13

  	
   

  	
  5.37

  	
   

  	
  5.62

  	
   

  	
  5.56

  	
   

  	
  5.99

  	
   

  	
  6.61

  	
   

  
	
  812

  	
   

  	
  6.42

  	
   

  	
  6.79

  	
   

  	
  4.10

  	
   

  	
  4.63

  	
   

  	
  4.57

  	
   

  	
  4.69

  	
   

  	
  4.69

  	
   

  	
  5.00

  	
   

  	
  5.19

  	
   

  	
  5.13

  	
   

  	
  5.56

  	
   

  	
  6.18

  	
   

  
	
  813

  	
   

  	
  6.42

  	
   

  	
  6.79

  	
   

  	
  4.10

  	
   

  	
  4.63

  	
   

  	
  4.57

  	
   

  	
  4.69

  	
   

  	
  4.69

  	
   

  	
  5.00

  	
   

  	
  5.19

  	
   

  	
  5.13

  	
   

  	
  5.56

  	
   

  	
  6.18

  	
   

  
	
  814

  	
   

  	
  6.56

  	
   

  	
  6.87

  	
   

  	
  4.28

  	
   

  	
  4.94

  	
   

  	
  4.94

  	
   

  	
  5.14

  	
   

  	
  5.14

  	
   

  	
  5.14

  	
   

  	
  5.33

  	
   

  	
  5.27

  	
   

  	
  5.76

  	
   

  	
  6.26

  	
   

  
	
  815

  	
   

  	
  6.64

  	
   

  	
  6.89

  	
   

  	
  4.81

  	
   

  	
  5.21

  	
   

  	
  5.27

  	
   

  	
  5.40

  	
   

  	
  5.22

  	
   

  	
  5.53

  	
   

  	
  5.59

  	
   

  	
  5.41

  	
   

  	
  5.97

  	
   

  	
  6.40

  	
   

  
	
  816

  	
   

  	
  6.67

  	
   

  	
  6.92

  	
   

  	
  4.22

  	
   

  	
  4.76

  	
   

  	
  4.76

  	
   

  	
  4.88

  	
   

  	
  4.88

  	
   

  	
  5.13

  	
   

  	
  5.37

  	
   

  	
  5.31

  	
   

  	
  5.74

  	
   

  	
  6.36

  	
   

  
	
  817

  	
   

  	
  6.05

  	
   

  	
  6.36

  	
   

  	
  3.62

  	
   

  	
  4.35

  	
   

  	
  4.35

  	
   

  	
  4.54

  	
   

  	
  4.48

  	
   

  	
  4.81

  	
   

  	
  4.76

  	
   

  	
  4.69

  	
   

  	
  5.13

  	
   

  	
  5.74

  	
   

  
	
  818

  	
   

  	
  6.34

  	
   

  	
  6.64

  	
   

  	
  4.15

  	
   

  	
  4.75

  	
   

  	
  4.81

  	
   

  	
  4.94

  	
   

  	
  5.01

  	
   

  	
  5.27

  	
   

  	
  5.40

  	
   

  	
  5.27

  	
   

  	
  5.53

  	
   

  	
  6.09

  	
   

  
	
  820

  	
   

  	
  6.11

  	
   

  	
  6.48

  	
   

  	
  3.76

  	
   

  	
  4.48

  	
   

  	
  4.48

  	
   

  	
  4.68

  	
   

  	
  4.61

  	
   

  	
  4.69

  	
   

  	
  4.94

  	
   

  	
  4.82

  	
   

  	
  5.25

  	
   

  	
  5.87

  	
   

  
	
  821

  	
   

  	
  5.78

  	
   

  	
  6.15

  	
   

  	
  3.43

  	
   

  	
  4.09

  	
   

  	
  4.09

  	
   

  	
  4.22

  	
   

  	
  4.29

  	
   

  	
  4.55

  	
   

  	
  4.75

  	
   

  	
  4.68

  	
   

  	
  5.21

  	
   

  	
  5.53

  	
   

  
	
  831

  	
   

  	
  5.87

  	
   

  	
  6.24

  	
   

  	
  3.36

  	
   

  	
  4.22

  	
   

  	
  4.08

  	
   

  	
  4.35

  	
   

  	
  4.22

  	
   

  	
  4.48

  	
   

  	
  4.81

  	
   

  	
  4.81

  	
   

  	
  4.94

  	
   

  	
  5.62

  	
   

  
	
  833

  	
   

  	
  5.60

  	
   

  	
  6.04

  	
   

  	
  3.07

  	
   

  	
  3.92

  	
   

  	
  3.86

  	
   

  	
  4.05

  	
   

  	
  3.99

  	
   

  	
  4.25

  	
   

  	
  4.58

  	
   

  	
  4.51

  	
   

  	
  4.91

  	
   

  	
  5.36

  	
   

  
	
  834

  	
   

  	
  5.87

  	
   

  	
  6.30

  	
   

  	
  3.29

  	
   

  	
  4.22

  	
   

  	
  4.08

  	
   

  	
  4.28

  	
   

  	
  4.22

  	
   

  	
  4.48

  	
   

  	
  4.81

  	
   

  	
  4.81

  	
   

  	
  4.94

  	
   

  	
  5.62

  	
   

  
	
  835

  	
   

  	
  5.68

  	
   

  	
  6.05

  	
   

  	
  3.03

  	
   

  	
  3.95

  	
   

  	
  3.82

  	
   

  	
  4.08

  	
   

  	
  3.95

  	
   

  	
  4.28

  	
   

  	
  4.54

  	
   

  	
  4.54

  	
   

  	
  4.69

  	
   

  	
  5.37

  	
   

  
	
  836

  	
   

  	
  5.56

  	
   

  	
  5.99

  	
   

  	
  3.03

  	
   

  	
  3.82

  	
   

  	
  3.76

  	
   

  	
  3.95

  	
   

  	
  3.89

  	
   

  	
  4.22

  	
   

  	
  4.48

  	
   

  	
  4.48

  	
   

  	
  4.87

  	
   

  	
  5.31

  	
   

  
	
  841

  	
   

  	
  5.93

  	
   

  	
  6.36

  	
   

  	
  3.36

  	
   

  	
  4.28

  	
   

  	
  4.08

  	
   

  	
  4.41

  	
   

  	
  4.22

  	
   

  	
  4.48

  	
   

  	
  4.87

  	
   

  	
  4.87

  	
   

  	
  5.25

  	
   

  	
  5.68

  	
   

  
	
  842

  	
   

  	
  5.68

  	
   

  	
  6.05

  	
   

  	
  3.03

  	
   

  	
  3.95

  	
   

  	
  3.82

  	
   

  	
  4.02

  	
   

  	
  3.95

  	
   

  	
  4.22

  	
   

  	
  4.54

  	
   

  	
  4.54

  	
   

  	
  4.87

  	
   

  	
  5.37

  	
   

  
	
  843

  	
   

  	
  5.50

  	
   

  	
  5.93

  	
   

  	
  2.90

  	
   

  	
  3.82

  	
   

  	
  3.69

  	
   

  	
  3.89

  	
   

  	
  3.82

  	
   

  	
  4.08

  	
   

  	
  4.41

  	
   

  	
  4.41

  	
   

  	
  4.81

  	
   

  	
  5.25

  	
   

  
	
  844

  	
   

  	
  6.36

  	
   

  	
  6.79

  	
   

  	
  3.69

  	
   

  	
  4.61

  	
   

  	
  4.48

  	
   

  	
  4.74

  	
   

  	
  4.54

  	
   

  	
  4.81

  	
   

  	
  4.94

  	
   

  	
  5.06

  	
   

  	
  5.31

  	
   

  	
  6.05

  	
   

  
	
  845

  	
   

  	
  5.99

  	
   

  	
  6.42

  	
   

  	
  3.36

  	
   

  	
  4.28

  	
   

  	
  4.15

  	
   

  	
  4.35

  	
   

  	
  4.22

  	
   

  	
  4.48

  	
   

  	
  4.87

  	
   

  	
  4.69

  	
   

  	
  4.94

  	
   

  	
  5.68

  	
   

  
	
  846

  	
   

  	
  5.56

  	
   

  	
  5.99

  	
   

  	
  2.90

  	
   

  	
  3.82

  	
   

  	
  3.69

  	
   

  	
  3.95

  	
   

  	
  3.82

  	
   

  	
  4.08

  	
   

  	
  4.41

  	
   

  	
  4.48

  	
   

  	
  4.81

  	
   

  	
  5.31

  	
   

  
	
  847

  	
   

  	
  6.48

  	
   

  	
  6.92

  	
   

  	
  3.89

  	
   

  	
  4.87

  	
   

  	
  4.68

  	
   

  	
  4.69

  	
   

  	
  4.74

  	
   

  	
  4.76

  	
   

  	
  5.13

  	
   

  	
  5.19

  	
   

  	
  5.43

  	
   

  	
  6.18

  	
   

  
	
  848

  	
   

  	
  5.56

  	
   

  	
  5.99

  	
   

  	
  2.90

  	
   

  	
  3.82

  	
   

  	
  3.69

  	
   

  	
  3.95

  	
   

  	
  3.82

  	
   

  	
  4.08

  	
   

  	
  4.41

  	
   

  	
  4.48

  	
   

  	
  4.81

  	
   

  	
  5.31

  	
   

  
	
  851

  	
   

  	
  6.18

  	
   

  	
  6.61

  	
   

  	
  3.56

  	
   

  	
  4.54

  	
   

  	
  4.35

  	
   

  	
  4.61

  	
   

  	
  4.41

  	
   

  	
  4.61

  	
   

  	
  4.82

  	
   

  	
  4.88

  	
   

  	
  5.13

  	
   

  	
  5.87

  	
   

  
	
  855

  	
   

  	
  5.50

  	
   

  	
  5.93

  	
   

  	
  2.90

  	
   

  	
  3.82

  	
   

  	
  3.69

  	
   

  	
  3.89

  	
   

  	
  3.82

  	
   

  	
  4.08

  	
   

  	
  4.41

  	
   

  	
  4.41

  	
   

  	
  4.81

  	
   

  	
  5.25

  	
   

  
	
  861

  	
   

  	
  6.98

  	
   

  	
  7.02

  	
   

  	
  4.41

  	
   

  	
  5.13

  	
   

  	
  4.94

  	
   

  	
  5.19

  	
   

  	
  5.00

  	
   

  	
  5.25

  	
   

  	
  5.62

  	
   

  	
  5.68

  	
   

  	
  5.93

  	
   

  	
  6.73

  	
   

  
	
  862

  	
   

  	
  6.98

  	
   

  	
  7.02

  	
   

  	
  4.41

  	
   

  	
  5.13

  	
   

  	
  4.94

  	
   

  	
  5.19

  	
   

  	
  5.00

  	
   

  	
  5.25

  	
   

  	
  5.62

  	
   

  	
  5.68

  	
   

  	
  5.93

  	
   

  	
  6.73

  	
   

  
	
  863

  	
   

  	
  6.79

  	
   

  	
  6.79

  	
   

  	
  4.15

  	
   

  	
  4.88

  	
   

  	
  4.69

  	
   

  	
  4.94

  	
   

  	
  4.82

  	
   

  	
  5.00

  	
   

  	
  5.50

  	
   

  	
  5.50

  	
   

  	
  5.74

  	
   

  	
  6.48

  	
   

  
	
  865

  	
   

  	
  6.79

  	
   

  	
  6.79

  	
   

  	
  4.22

  	
   

  	
  4.88

  	
   

  	
  4.69

  	
   

  	
  5.00

  	
   

  	
  4.76

  	
   

  	
  5.00

  	
   

  	
  5.37

  	
   

  	
  5.50

  	
   

  	
  5.68

  	
   

  	
  6.48

  	
   

  
	
  866

  	
   

  	
  6.79

  	
   

  	
  6.85

  	
   

  	
  4.22

  	
   

  	
  4.94

  	
   

  	
  4.76

  	
   

  	
  5.00

  	
   

  	
  4.76

  	
   

  	
  4.94

  	
   

  	
  5.50

  	
   

  	
  5.50

  	
   

  	
  5.68

  	
   

  	
  6.48

  	
   

  
	
  867

  	
   

  	
  6.67

  	
   

  	
  6.73

  	
   

  	
  4.15

  	
   

  	
  4.88

  	
   

  	
  4.69

  	
   

  	
  4.94

  	
   

  	
  4.69

  	
   

  	
  4.88

  	
   

  	
  5.31

  	
   

  	
  5.43

  	
   

  	
  5.62

  	
   

  	
  6.42

  	
   

  
	
  871

  	
   

  	
  6.61

  	
   

  	
  7.10

  	
   

  	
  4.02

  	
   

  	
  4.82

  	
   

  	
  4.87

  	
   

  	
  4.88

  	
   

  	
  4.87

  	
   

  	
  4.82

  	
   

  	
  5.25

  	
   

  	
  5.37

  	
   

  	
  5.50

  	
   

  	
  6.36

  	
   

  
	
  872

  	
   

  	
  6.55

  	
   

  	
  6.98

  	
   

  	
  3.95

  	
   

  	
  4.69

  	
   

  	
  4.74

  	
   

  	
  4.76

  	
   

  	
  4.74

  	
   

  	
  4.69

  	
   

  	
  5.13

  	
   

  	
  5.25

  	
   

  	
  5.37

  	
   

  	
  6.24

  	
   

  
	
  873

  	
   

  	
  6.67

  	
   

  	
  6.73

  	
   

  	
  4.08

  	
   

  	
  4.82

  	
   

  	
  4.87

  	
   

  	
  4.88

  	
   

  	
  4.69

  	
   

  	
  4.88

  	
   

  	
  5.31

  	
   

  	
  5.43

  	
   

  	
  5.56

  	
   

  	
  6.42

  	
   

  
	
  877

  	
   

  	
  6.92

  	
   

  	
  6.90

  	
   

  	
  4.35

  	
   

  	
  5.06

  	
   

  	
  4.88

  	
   

  	
  5.13

  	
   

  	
  4.94

  	
   

  	
  5.13

  	
   

  	
  5.56

  	
   

  	
  5.62

  	
   

  	
  5.87

  	
   

  	
  6.61

  	
   

  
	
  878

  	
   

  	
  6.85

  	
   

  	
  6.85

  	
   

  	
  4.28

  	
   

  	
  4.94

  	
   

  	
  4.82

  	
   

  	
  5.06

  	
   

  	
  4.82

  	
   

  	
  5.06

  	
   

  	
  5.43

  	
   

  	
  5.62

  	
   

  	
  5.74

  	
   

  	
  6.55

  	
   

  
	
  879

  	
   

  	
  6.79

  	
   

  	
  6.79

  	
   

  	
  4.22

  	
   

  	
  4.88

  	
   

  	
  4.69

  	
   

  	
  5.00

  	
   

  	
  4.76

  	
   

  	
  5.00

  	
   

  	
  5.37

  	
   

  	
  5.50

  	
   

  	
  5.68

  	
   

  	
  6.48

  	
   

  

 

	
  Rostelecom:

  	
   

  	
  Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
  OAO Rostelecom

  	
   

  	
  OAO Sibirtelecom:

  
	
   

  	
   

  	
   

  
	
  /signed/   D.Ye. Yerokhin

  	
   

  	
  /signed/  A.I. Nikulin

  
	
   

  	
   

  	
   

  
	
  March 09, 2006

  	
   

  	
  March 09, 2006

  
	
  Seal here

  	
   

  	
  Seal here

  

 

 

Appendix
No. 2

to Additional Agreement No.3

dt. March 09, 2006

Services Report.

Under Contract No.                 dt.

for                                    month                    

This Report 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                                      
represented by
                                            ,
acting on the ground of                                                                    ,
hereinafter altogether referred to as the “Parties”. confirming the following
services rendered by Rostelecom:

	
  Ref. No.

  	
   

  	
  Description of the service

  	
   

  	
  Measurement

  unit

  	
   

  	
  Number

  	
   

  	
  Service Cost w/o VAT. rubles

  	
   

  	
  including VAT. rubles

  	
   

  	
  counting

  с

  including VAT. rubles

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  
	
  1

  	
   

  	
  Long-distance
  end of call in other operator’s network

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  2

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

The rendered services cost aggregated                      
including VAT                       .

	
  Rostelecom:

  	
   

  	
  Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
  OAO Rostelecom

  	
   

  	
  OAO Sibirtelecom:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  /signed/   D.Ye. Yerokhin

  	
   

  	
  /signed/  A.I. Nikulin

  
	
   

  	
   

  	
   

  
	
  March 09, 2006

  	
   

  	
  March 09, 2006

  
	
  Seal here

  	
   

  	
  Seal hereExhibit 4.25

AGREEMENT

	
  No. 751-05-23

  	
   

  	
   

  
	
  Place: Moscow

  	
   

  	
  Date: December 28, 2005

  

 

Rostelecom, Open Joint-Stock Company
for Long-Distance and International Telecommunications,
hereinafter “Rostelecom”, represented by OAO Rostelecom General Director Dmitry Yevgenievich Yerokhin authorized to
act by Charter on the one part, and

Sibirtelecom, Open Joint-Stock
Company, hereinafter “Operator”, represented by General
Director Anatoly Ivanovich Nikulin,
authorized to act by Charter, on the other part, hereinafter collectively
referred to as “Parties”,

taking into account that

а)
Rostelecom has a license for long-distance and international
telecommunications, the Operator has a license for local and intrazonal
communication;

b)
The Parties have entered into Agreement on ammendments of Network
Interconnection Contract 1-01, dated August 01, 2003

The Parties agreed 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 АВС Zone” means
ABC zone located on the territory covered by the license of the Operator and
ABC zone, which relative non-geographic DEF numeration codes applied to and on
which Rostelecom Service is rendered to the User.

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

1.4.                            “Accrued income” means payments to the Operator by the Users
for the Services rendered in the corresponding month. Accrued income does not
include income from the Telecommunication Services, rendered to the Users with
the help of pay telephones, and Operator’s call offices.

1.5.                            “Associated Operator” means a telecommunication operator, which
electric communication network is connected to the Operator’s network on a
local or a zone level, excluding those communication operators, which signed
Agreements with Rostelecom similar to this Agreement.

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

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

1.8.                            Billing period means the calendar month beginning immediately
following the Accounting period.

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

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

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

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

 1
 

 

2.              SUBJECT MATTER OF THE
AGREEMENT

2.1.                            Rostelecom entrusts the Operator and the
Operator shall for renumeration to perform on behalf and at the expence of
Rostelecom the following legal and real effect activities, foreseen in clauses
1, 4 and 9 of Appendix 2 to this Agreement.

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

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 to the Operator a power of attorney
with the right to delegate to enable the Operator to discharge obligations
provided hereby (according to the previously approved list of persons —
directors of the Operator’s branches).

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
firm-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
tarification) of the Users’ outgoing long-distance and international calls. By
the Service tarification, to apply the corresponding VAT rate to Tariffs in
accordance with the procedure indicated in Appendix 4 hereunder.

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.

 2
 

 

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.     Pursuant to a relevant agency agreement between
the Parties to enter into agreements on behalf and at the expense of Rostelecom
and associated Operators on conditions similar to those of this Agreement.

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 Telecommunications payment.

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

3.5.4.           The Parties shall sign on the basis of which
the Operator will sign agency contracts on behalf and at the expence of
Rostelecom the Agreements between Rostelecom and Associated Operators subject
to conditions similar to the conditions of this Agreement.

3.5.5.           During one calendar month after this
Agreement enters in force to sign an agency agreement in accordance to which
the Operator shall sign on behalf and at the expence of Rostelecom the
Telecommunication Services Agreements with legal entities and individuals.

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 

 3
 

 

Act of offsetting of claims (“Offset Act”) and the invoice for payment (“Invoice”).
The amounts of payments hereunder payable by the Parties are estimated based on
the following:

4.1.1.           The Operator is obliged to transfer to
Rostelecom 100% (one hundred per cent) of the Revenue earned for the
telecommunications. 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. The sums indicated are calculated on the basis of
the Acceptance Act.

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 no less than 34 % 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 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
commentaries to them, and draws up the Invoice for the payments in the amount
of the undisputed sum. 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 upon necessity Rostelecom and the
Operator perform the inspection of mutual settlements. The Reconciliation
Report of Mutual Settlements is drawn up by the penaltyed party 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
 

 

5.              GENERAL REQUIREMENTS TO THE
PERFORMANCE OF THE CLAIMING AND ACTION 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.

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, 

 5
 

 

till the moment of transfer by the Operator of the monies to be paid.
The like forfeit in the form of the penalty is calculated on the basis of the
disparity between the amount of payments calculated on the basis of the
reliable data and the amount of payments calculated on the basis of the
unreliable data. The penalty, as well as the deficient payments to Rostelecom
must be paid within the period of ten (10) banking days from the moment of
the receipt of the corresponding payment demand.

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

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

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

 6
 

 

9.1.                            The Parties should attempt to settle any
dispute under the Agreement by means of negotiations, and in the case of
impossibility to reach a mutually acceptable decision within the period of 30
days from the moment of appeal by the penaltyed Party to the other Party, each
of the Parties has the right to initiate the transfer of the like dispute for
it to be considered by the arbitration 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: 630099, Novosibirsk, M. Gor’kogo, 53
Fax: (383-2) 19-11-06
Tel: (383-2) 23-54-45

If Rostelecom is the addressee:

Russian Federation,

Address: Novosibirsk

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

11.2.1.     Competent
authorities of Rostelecom take the decision to approve this deal in the order
prescribed by the law in force and/or by the constituent instruments of
Rostelecom for considering the issues on conclusion agreements if there is an
interest in them.

11.2.2.     Competent
authorities of the Operator take the decision to approve this deal in the order
prescribed by the law in force and/or by the constituent instruments of the
Operator for considering the issues on conclusion agreements if there is an
interest in them.

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

12.       MISCELLANEOUS

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

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

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

12.4.                      Appendix List:

Appendix No 1 Form of
Public Offer.

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

Appendix No 3 Operator’s
Report on the Services rendered to the Users (for each branch of the Operator).

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.

 7
 

 

Appendix No. 10 Procedure for Parties handling of
claims.Related to Providing/Failure to Provide Telecommunications

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

13.       DETAILS AND SIGNATURES OF THE
PARTIES

	
  Full or statementd

  name of the company

  	
   

  	
  OAO Rostelecom

  	
   

  	
  OAO Sibirtelecom:

  
	
  Location

  	
   

  	
  Delegatskaya st. 5, 127091, Moscow, Russian
  Federation

  Delegatskaya st., 5

  	
   

  	
  630099, Novosibirsk, M. Gor’kogo, 53

  
	
  Postal address

  	
   

  	
  2nd street of
  Soyuza Molodezi, 33, 630082 Novosibirsk

  	
   

  	
  630099, Novosibirsk, M. Gor’kogo, 53

  
	
  Telephone (by the postal address)

  	
   

  	
  (383-2) tel. 22-36-56, fax 28-24-53

  	
   

  	
  (383-2) tel. 19-11-06, fax 23-54-45

  
	
  Account number:

  	
   

  	
  Acc. 40702810044090100360,

  Korr. acc. 30101810500000000641, BIC 045004641

  	
   

  	
  Acc. 40702810144070102945,

  Korr. acc. 30101810500000000641,

  BIC 045004641

  
	
  Full name of the banking establishment

  	
   

  	
  Siberian bank of RF Savings Bank, the City of
  Novosibirsk, Central OSB 0139/0279

  	
   

  	
  Siberian bank of RF Savings Bank, the City of
  Novosibirsk, Central OSB 139

  
	
  Identification number TIN/KPP

  	
   

  	
  7707049388 / 540202001

  	
   

  	
  5407127828 / 997760001

  
	
  Industry code by OCIEA

  	
   

  	
  64.20

  	
   

  	
  64.20

  
	
  Company code by OKPO

  	
   

  	
  17514186

  	
   

  	
  01158832

  

 

	
  Rostelecom:

  	
   

  	
  Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  
	
  OAO Rostelecom

  	
   

  	
  OAO Sibirtelecom:

  
	
   

  	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
   

  	
  /signed/ A.I. Nikulin

  
	
   

  	
   

  	
   

  
	
  December 28, 2005

  	
   

  	
  December 28, 2005

  
	
  Seal here

  	
   

  	
  Seal here

  

 

 8
 

 

Appendix
No. 1

to Agreement No.751-05-23

dt. December 28, 2005

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,
hereinafter, “Rostelecom” (hereinafter — the Operator), acting on the basis of
License for the provision of Long-Distance and International Telecommunications
No 29777 dated 11.12.2003, represented by General Director Dmitry Yevgenievich
Yerokhin, authorized to act by Charter, will sign Long-Distance and
International Telecommunications Agreement with any person meeting the criteria
set in Para. 1.3,

1.              DEFINITIONS

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

1.2.                     “Local Operator” means a telecommunication operator meeting all
the following criteria:

а) the operator has the license for
local telecommunication in the Russian Federation;

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

c) the User is a Subscriber of the Operator;

d) operator provides the User access to the
Telecommunication Services.

e)
operator has the right to perform actions connected to billing the Users for
the Telecommunication Services rendered by the Operator on the basis of the
Agreement signed with the Operator or on the basis of the Agreement with a
legal entity, to which the Operator granted the right and/or imposed the
obligation to sign such an Agreement with an operator.

1.3.                     “User” means a legal entity or a individual who is a
Subscriber of the Local operator and made an acceptance in the order described
in clause 3 as result of which this Agreement deemed signed between this person
or entity and the Operator.

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

1.5.                     “Parties” shall mean the Operator and the User. The
Operator and the User may also be individually referred to as the “Party”.

1.6.                     “Tariff” shall mean the price at which settlements
shall take place between the Parties with respect to Telecommunications.

1.7.                     “Telecommunication Services” shall mean long-distance and international
telecommunication services which shall be rendered by the Operator to the User
hereunder, whether with the aid of an automated service system or via an
operator.

2.              SUBJECT MATTER OF THE AGREEMENT

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

3.              SIGNING AGREEMENT

3.1.                     Individual or legal entity, a Subscriber of the
Local Operator, considers to sign the Agreement with the Operator and accept
all the condition of this Public Offer in the following case:

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

 9
 

 

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

-             Dialing of a telephone number indicated by the Local Operator for the
purpose of getting access to Long-distance or International Telecommunication
Services, rendered by Rostelecom;

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

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

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

4.               TELECOMMUNICATIONS RENDERING
TERMS AND CONDITIONS

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

4.2.                     To get the Telecommunication Services on
automatic servicing system, the User shall perform the actions enumerated in
subclause a) of para. 3.1.1. of the Agreement;  to get the Telecommunication Services on
Delay operation servicing system, the User shall perform the actions enumerated
in subclause b) of Para. 3.1.1. of the Agreement.

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

4.4.                     Where technical possibility for the rendering
of the Telecommunication Services to the User is partially unavailable, the
Operator may limit number of call orders and call duration or, where such
technical possibility for the rendering of the Telecommunication Services is
not available altogether, may deny 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 any long-lasting limitations on the use of
telecommunication services, telecommunication operator shall undertake to
inform the User accordingly using mass media, inquiry services, announcements
in public telecommunication facilities, etc.

4.5.                     The User which is a private 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 the
Operator or third parties.

4.6.                     The Parties agree that, as the Local Operator
has the right of billing the User for the Telecommunication Services rendered
and the right to perform the claiming activity against the User, the User
agrees consequently to accept the bills of the Local Operator for the
Telecommunication Services, to make payments to the Local Operator for the
Telecommunication Services rendered to the User and if the necessity occurs to
send to the address of the Local Operator the claims to the Operator caused by
the failure of the Operator to fulfill or failure to fulfill in due manner  its obligations under the Agreement, as if
all the abovementioned activities of the Local Operator were performed directly
by the Operator.

5.              RESPONSIBILITIES OF THE PARTIES

5.1.           The Operator undertakes the following obligations:

5.1.1.           To render the User the Telecommunication
Services in compliance with the law of the Russian Federation, national
standards, technical norms and guidelines, license and the Agreement;

5.1.2.           To render the User the Telecommunication
Services according to the quality required by the law of the Russian Federation
in force.

5.1.3.           To provide timely billing for the
Telecommunication Services rendered.

5.1.4.           Notify the User via mass media of any
changes in the service terms and conditions, methods of payment for the
Telecommunication Services, at least 7 days before any such changes take
effect. The notification of the User about the change of the Tariffs for the
Telecommunication Services is sent by the Local Operator in accordance with the
law of the Russian Federation in force and the internal notification procedure,

 10
 

 

approved by the Local Operator no later than 10 days before the day of
introducing new Tariffs for the Telecommunication Services.

5.1.5.           Perform other Operator’s obligations as
provided for in the applicable law of the Russian Federation and this
Agreement.

5.2.           The User undertakes to:

5.2.1.           Pay for the Telecommunication Services
provided to it within the time frames envisaged by, and subject to the terms
and conditions of, this Agreement.

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

6.              RIGHTS OF THE PARTIES

6.1.           The Telecommunication Operator has the right
to:

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

6.1.2.           Initiate temporary suspension of User’s
access to the long-distance and international telecommunication services in
circumstances referred to in Paragraph 4.3. of this Contract

6.2.           The User shall have the right to:

6.2.1.           Raise objections against bills issued to it,
in the manner described in Article 9 below.

7.              PAYMENT PROCEDURE

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

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

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

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

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

7.6.           Each Telecommunications bill shall identify the amount stated therein as
payment for the Telecommunications provided by Rostelecom.

8.              RESPONSIBILITIES OF THE PARTIES

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

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

8.3.           If the User delays payment or is otherwise in breach of any requirements
set forth by the Russian Law “On Telecommunications”, the Regulations, or this
Agreement, the Operator may initiate, on a unilateral basis, suspension of the
User’s access to the Telecommunication Services until the User shall have
settled any outstanding debt or, respectively, rectified other breaches
committed by the User.

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

 11
 

 

9.              DISPUTE SETTLEMENT

9.1.           In case of any disputes arising in connection to the Agreement they
should be settled by claiming procedure, in accordance to clause 9. The Local
Operator performs claiming activities on the User according to para. 4.6
by the Operator’s order.

9.2.           The complaints of the User to the Operator in connection to the
execution of the Agreement by the latter are sent by the User to the Local
Operator in the order and in terms prescribed by the law of the Russian
Federation in force. 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 Local Operator’s location.

9.3.           In case of failure to fulfill the obligation or to fulfill the
obligations in due manner by the User on payment for the Telecommunication
Services the Local Operator has the right to send the User a correspondent
claim and/or bring a case before a local court of the User.

10.       FORCE MAJEURE

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

10.2.     The 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.

11.       TERMINATION OF THE AGREEMENT

11.1.     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.

11.2.     Upon termination of this Agreement the Parties shall settle all mutually
outstanding accounts.

12.       PERIOD OF VALIDITY OF THE
AGREEMENT

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

13.       MISCELLANEOUS

13.1.     The Operator and the User herewith acknowledge that all terms and
conditions of this Agreement shall be binding upon the Parties.

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

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

General
Director

OAO Rostelecom

/signed/
D.Ye. Yerokhin

December 28, 2005

Seal here

 12

 

Appendix
No. 2

to Agreement No.751-05-23

dt. December 28, 2005

Cost of services and amount of agency fee of
the Operator

	
  Ref. No.

  	
   

  	
  Items

  	
   

  	
  Price

  
	
  1. 
 	
   

  	
  COLLECTING SUBSCRIBER
  PAYMENTS, % of the accrued income

  	
   

  	
  6.25%

  
	
  2. 
 	
   

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

  	
   

  	
  11.43

  
	
  3. 
 	
   

  	
  BILLING PROCESSING OF
  TELECOMMUNICATIONS, rubles/min

  	
   

  	
  0.075

  
	
  4. 
 	
   

  	
  CLAIMING AND ACTION
  PROCEEDINGS, % of the accrued income

  	
   

  	
  2.5%

  
	
  5. 
 	
   

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

  	
   

  	
  0.04

  
	
  6. 
 	
   

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

  	
   

  	
  0.063

  
	
  7. 
 	
   

  	
  PREPARATION OF THE
  REPORTING FORMS, rubles/set

  	
   

  	
  1,325,857

  
	
  8. 
 	
   

  	
  DOCUMENTATION DELIVERY,
  rubles/min

  	
   

  	
  0.025

  
	
  9. 
 	
   

  	
  INFORMATION AND HELPLINE SERVICES FOR CLIENTS, rubles/min

  	
   

  	
  0.05

  

 

Comment:

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

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

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

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

	
  Rostelecom:

  	
   

  	
  Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  
	
  OAO Rostelecom

  	
   

  	
  OAO Sibirtelecom:

  
	
   

  	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
   

  	
  /signed/ A.I.
  Nikulin

  
	
   

  	
   

  	
   

  
	
  December 28, 2005

  	
   

  	
  December 28, 2005

  
	
  Seal here

  	
   

  	
  Seal here

  

 

 13
 

 

 

Appendix
No. 2

to Agreement No.751-05-23

dt. December 28, 2005

Report
of the Operator

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

Under Contract No._________ dt.

Form 1.1

The report on the volumes and accrued income for the
international telecommunications rendered to individuals (direction- and
time-wise)

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffic

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
  type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  100

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.2

The
report on the volumes and accrued income for the international
telecommunications rendered to self-sustained organizations (direction- and
time-wise)

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffic

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
  type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  200

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.3

The
report on the volumes and accrued income for the international
telecommunications rendered to budgetary organizations (direction- and
time-wise)

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffic

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
  type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  300

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.4

The report on the volumes and
accrued income for the long-distance telecommunications rendered to individuals
in (direction- and time-wise)

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffic

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
   type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  400

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 14
 

 

 

Form 1.5

The report on the volumes and
accrued income for the long-distance telecommunications rendered to
self-sustained organizations (direction- and time-wise)

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffic

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
  type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  500

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.6

The report on the volumes and
accrued income for the long-distance telecommunications rendered to budgetary
organizations (direction- and time-wise)

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffic

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
  type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  600

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

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 rubles.

  	
   

  
	
  Direction

  	
   

  	
  Line code

  	
   

  	
  In minutes

  	
   

  	
  Without VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  International
  telecommunications, total

  	
   

  	
  10

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Individuals

  	
   

  	
  20

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Self-sustained
  organizations

  	
   

  	
  30

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Budgetary
  organizations

  	
   

  	
  40

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  International
  telecommunications, total

  	
   

  	
  50

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Individuals

  	
   

  	
  60

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Self-sustained
  organizations

  	
   

  	
  70

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Budgetary
  organizations

  	
   

  	
  80

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
  90

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Notes to the Forms:

1)                            Rostelecom offers the Operator the blank of the
Forms 1.1-1.7 to be filled (in the Excel format). There is a front sheet
similar to the front sheet filled in when the form is submitted to the forms of
the state statistical reports attached in Appendix 6 to this agreement.

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

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

4)                            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 OAO Rostelecom
depending on the tariffs applied.

The following code system is applied:

	
  32

  	
   

  	
  16

  	
   

  	
  8

  	
   

  	
  4

  	
   

  	
  2

  	
   

  	
  1

  
	
  Method of
  connection

  	
   

  	
  Type of
  connection

  	
   

  	
  Day

  	
   

  	
  Tariff

  

 

Method of connection:

00 — Automatic method
(automatic)

01 — International pay
telephone (IPT) and automatic call office (ACO)

 15
 

 

10 — With the help of an
operator without the possibility of automatic connection (non-automatic
destinations)

11 — With the help of an
operator (delay)

Type of connection:

0 — Long-Distance
telecommunication (highway)

1 — International
telecommunication (foreign countries)

Day:

0 — Working days

1 — Week-ends and
holidays

Tariff

The smaller Tariff corresponds to the bigger code. The most expensive
tariff should have “0” code.

5)                            In line “Traffic type” Traffic code is
indicated:  1- automatic, 2-
operator, 3- IPT and ACO.

6)                            Lines “Line code” of Forms 1.1-1.7 are
not filled in by the Operator.

 

 

 16

 

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

Form 2.1. Service
rendering, service payments, service arrears variation in __________, rubles,
kopecks

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Service arrears by

  	
   

  	
  Services rendered during the accounting month

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  the beginning of the

  accounting month

  	
   

  	
  Long-distance

  telecommunications

  	
   

  	
  International

  telecommunications

  	
   

  	
  Service payments for

  the accounting month

  	
   

  
	
   

  	
   

  	
  Period of

  service

  	
   

  	
   

  	
   

  	
  For the

  services liable

  to income tax at

  the rate of 18%

  	
   

  	
  For the

  services

  liable to

  income

  tax at

  	
   

  	
  Services liable

  to income tax

  at the rate

  of 18%

  	
   

  	
  Services

  liable to

  income

  tax at

  	
   

  	
  Services liable

  to income tax at

  the rate of 18%

  	
   

  	
  Services

  liable to

  income

  tax at

  	
   

  	
  For the

  services liable

  to income tax at

  the rate of 18%

  	
   

  	
  For the

  services

  liable to

  income

  tax at

  	
   

  
	
  Description

  	
   

  	
  Month

  	
   

  	
  year

  	
   

  	
  Line

  code

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  the rate

  of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  the rate

  of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  the rate

  of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  the rate

  of 0%

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  	
  15

  	
   

  	
  16

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Prepayment accounted for service

  payments in the accounting month

  	
   

  	
  Service arrears

  adjustment

  	
   

  	
  Debt write-off

  connected with inventory

  	
   

  	
  Service arrears by the end

  of the accounting month

  	
   

  
	
  For the

  services liable

  to income tax

  at the rate of 18%

  	
   

  	
  For the

  services

  liable to

  income tax

  	
   

  	
  For the

  services liable

  to income tax

  at the rate of 18%

  	
   

  	
  For the

  services

  liable to

  income tax 

  	
   

  	
  For the

  services liable

  to income tax

  at the rate of 18%

  	
   

  	
  For the

  services

  liable to

  income tax 

  	
   

  	
  For the

  services liable

  to income tax

  at the rate of 18%

  	
   

  	
  For the

  services

  liable to

  income tax

  	
   

  
	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  
	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  10

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  	
  27

  	
   

  	
  28

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 17
 

 

2.2 Service prepayment flow in ________
month, rubles, kopecks

 

	
  Correction of prepayment

  arrears received in

  connection with inventory

  	
   

  	
  Write-off of prepayment arrears

  received in connection with inventory

  	
   

  	
  Prepayment arrears by the end

  of the accounting month

  	
   

  
	
  For the services liable

  to income tax

  at the rate of 18%

  	
   

  	
  Services liable

  to income tax

  at the rate of 0%

  	
   

  	
  For the services liable

  to income tax

  at the rate of 18%

  	
   

  	
  Services liable

  to income tax

  at the rate of 0%

  	
   

  	
  For the services liable

  to income tax

  at the rate of 18%

  	
   

  	
  Services liable

  to income tax

  at the rate of 0%

  	
   

  
	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  
	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  	
  27

  	
   

  	
  28

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Notes:

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

2.                                                Columns “Description” and “Line code” are not
filled in by 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
accounting 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.

 

	
  Rostelecom:

  	
   

  	
  Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General
  Director

  
	
  OAO Rostelecom

  	
   

  	
  OAO
  Sibirtelecom:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
   

  	
  /signed/
  A.I. Nikulin

  
	
   

  	
   

  	
   

  
	
  December 28, 2005

  	
   

  	
  December 28,
  2005

  
	
  Seal here

  	
   

  	
  Seal
  here

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  

 

 18

 

 

Appendix
No. 4

to Agreement No.751-05-23

dt. December 28, 2005

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
  ХХХХХХХХ.АААААААА-РТК
  (21 characters), where
  ХХХХХХХХ — a unique number —
  the company code assigned to the Operator (legal entity) by Rostelecom.
  АААААААА — invoice ordinal
  number. The uniqueness of the number is secured by the Operator.

  	
   

  
	
  2

  	
   

  	
  Company name (OAO
  Rostelecom)

  	
   

  
	
  2а

  	
   

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

  	
   

  
	
  2б

  	
   

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

  	
   

  
	
  3

  	
   

  	
  Dash

  	
   

  
	
  4

  	
   

  	
  Dash

  	
   

  
	
  5

  	
   

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

  	
   

  
	
  6

  	
   

  	
  Name of the client
  (central agency)

  	
   

  
	
  6a

  	
   

  	
  Legal address of the
  client (central agency)

  	
   

  
	
  6b

  	
   

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

  	
   

  

 

Column 1 of the invoice must
contain the phrase “Long-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: а) for the total cost of the Services
of Rostelecom, rendered to the population during the accounting period; b) for
the aggregate prepayments received from the individual user within the period
under review on account of the rendering of the services by Rostelecom. In line
6 of such invoices the client name “Population” is indicated, and lines 6
а and 6 b are not filled. For the registration in the purchase book the
Operator draws up a similar invoice for the sum of the prepayment received for
the services of Rostelecom from the population, on account of which the
services of Rostelecom were rendered in the accounting period.

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

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 RF
No.914 of 02.12.2000, taking into consideration the specified details.

 24
 

 

 

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
accounting period, as well as the invoices for the prepayment received from the
Users during the accounting 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 accounting period  and the sum of the prepayment received from
the Users during the accounting 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, 3а, 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 accounting 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 accounting 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, 5а, 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 accounting month
(according to Form 3). The Report is presented in paper form (paper-bound,
signed by the Director and Chief Accountant of the Operator) and in the
electronic form  (in the format DBF DBASE
IV);

·             The
Registers of the Services of Rostelecom and the prepayments included into the
consolidated invoices registered in the Reports for the formation of the sales
and purchase logs in the accounting 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 accounting
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
accounting month.

1.         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. RD-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. RD-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

 25
 

 

 

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 str.
5, 127091, Moscow) according to the public agreement No.______ dt.
_________________ by the list of subscriber numbers given below are intended
for the official use by the representative office”. The letter must contain
the list of the subscriber numbers by which the services of Rostelecom are
rendered, in relation to which the 0% VAT rate is applied, in the format:   (code ABC, DEF) (subscriber number).

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

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

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 accounting 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 accounting month (faxed as hard copy).

Appendices

Form 1. The Report for formation of the sales log

Form 2. Register of the Services of Rostelecom 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

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.

 26
 

 

 

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

	
  Rostelecom:

  

  

  General Director

  OAO Rostelecom

  

  
 /signed/ D.Ye. Yerokhin

  December 28, 2005

  Seal here

  	
   

  	
  OAO Sibirtelecom:

  

  

  General Director

  OAO Sibirtelecom:

  

  
 /signed/ A.I. Nikulin

  December 28, 2005

  Seal here

  

 

 27

 

Form 1

The
Report for the formation of the sales log

	
   

  	
   

  	
  Unique

  identifier

  	
   

  	
  Details of the seller’s

  invoice

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Date liquidation of the seller’s invoice (by

  receipt of prepayment or
 by rendering of services

  on account 

  	
   

  	
  Sales

  
	
  Form

  number

  	
   

  	
  of the

  recipient

  of the bill

  	
   

  	
  Number

  	
   

  	
  Date

  (DD.MM.

  YYYY)

  	
   

  	
  Name of

  the Buyer

  	
   

  	
  TIN of the

  client

  	
   

  	
  KPP of the

  client

  	
   

  	
  of the earlier received

  prepayments)

  (DD.MM.YYYY)

  	
   

  	
  total,

  including

  VAT

  
	
   

  	
   

  	
   

  	
   

  	
  1а

  	
   

  	
  1b

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  3а

  	
   

  	
  3b

  	
   

  	
  4

  
	
   

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Total

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Including

  
	
  Sales liable to taxation at the rate of

  	
   

  	
   

  
	
  18 per cent (5)

  	
   

  	
  10 per cent (6)

  	
   

  	
   

  	
  0 per cent

  	
   

  	
   

  	
  20 per cent (8)

  	
   

  	
  Purchases

  
	
  Cost of sales

  without VAT

  (rubles,

  kopecks)

  	
   

  	
  VAT

  amount

  (rubles,

  kopecks)

  	
   

  	
  Cost of sales
 without VAT

  (rubles,

  kopecks)

  	
   

  	
  VAT

  amount

  (rubles,

  kopecks)

  	
   

  	
  (rubles, kopecks)

  	
   

  	
  Cost of sales

  without VAT (rubles, kopecks)

  	
   

  	
  VAT amount (rubles, kopecks)

  	
   

  	
   exempt from taxation (rubles, kopecks)

  
	
  5а

  	
   

  	
  5b

  	
   

  	
  6а*

  	
   

  	
  6b*

  	
   

  	
  7

  	
   

  	
  8а*

  	
   

  	
  8b*

  	
   

  	
  9*

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Invoice
  indication

  (prepayment invoice-

  01/ service payment

  invoice-02)

  	
   

  	
  Indication of services

  liable to taxation at

  the rate of 0% VAT (1)

  	
   

  	
  Number of the payment-

  accounting document — payment

  order (by receipt of prepayment

  or by rendering of services at the

  expense of the earlier received

  prepayment).

  	
   

  	
  Legal address of the client

  (central agency)

  
	
  10**

  	
   

  	
  11***

  	
   

  	
  12

  	
   

  	
  13

  
	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

* - the columns are not filled.

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

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

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

 28
 

 

 

The description of the fields for
the DBF file

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  	 

	
  1.

  	
   

  	
  Form

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 41

  	 

	
  2.

  	
   

  	
  Рeriod_d

  	
   

  	
  С (7)

  	
   

  	
  Accounting period (MM.YYYY)

  	 

	
  3.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

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

  	 

	
  4.

  	
   

  	
  Sel_f_num

  	
   

  	
  С (21)

  	
   

  	
  Details of the seller’s invoice Number

  	 

	
  5.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

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

  	 

	
  6.

  	
   

  	
  Cust_name

  	
   

  	
  С (180)

  	
   

  	
  Client name

  	 

	
  7.

  	
   

  	
  Cust_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN of the client

  	 

	
  8.

  	
   

  	
  Cust_kpp

  	
   

  	
  N (9)

  	
   

  	
  KPP of the client

  	 

	
  9.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (13.2)

  	
   

  	
  Sales total, including VAT

  	 

	
  10.

  	
   

  	
  Pr_net_18

  	
   

  	
  N (13.2)

  	
   

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

  	 

	
  11.

  	
   

  	
  Nds_18

  	
   

  	
  N (13.2)

  	
   

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

  	 

	
  12.

  	
   

  	
  Pr_net_10

  	
   

  	
  N (13.2)

  	
   

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

  	 

	
  13.

  	
   

  	
  Nds_10

  	
   

  	
  N (13.2)

  	
   

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

  	 

	
  14.

  	
   

  	
  Pr_net_0

  	
   

  	
  N (13.2)

  	
   

  	
  Tax-free sales

  	 

	
  15.

  	
   

  	
  Pr_net_20

  	
   

  	
  N (13.2)

  	
   

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

  	 

	
  16.

  	
   

  	
  Nds_20

  	
   

  	
  N (13.2)

  	
   

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

  	 

	
  17.

  	
   

  	
  No_nds

  	
   

  	
  N (13.2)

  	
   

  	
  Sales exempt from taxation (rubles, kopecks)

  
	
  18.

  	
   

  	
  Pay_priz

  	
   

  	
  N (2)

  	
   

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

  
	
  19.

  	
   

  	
  Nds_priz

  	
   

  	
  N (1)

  	
   

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

  
	
  20.

  	
   

  	
  Cust_adr

  	
   

  	
  C(200)

  	
   

  	
  Legal address of the client (central agency)

  
	
  21.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

  	
  Date of payment 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).

  
														

 

 29
 

 

 

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, rubles,
  kopecks)

  	
   

  	
  Amount of VAT in service cost (rubles,
  kopecks)

  	
   

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

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8*

  
	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Х

  
	
   

  	
   

  	
  **

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  **

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Details of the payment-accounting 

  document — payment order (by

  receipt of prepayment or by rendering

  of services on account of the earlier 

  received prepayments)

  
	
  Number

  	
   

  	
  Date

  (DD.MM.YYYY)

  
	
  9

  	
   

  	
  10

  
	
  Х

  	
   

  	
  Х

  
	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  

*                             - the
indication 01 is used only for 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.

  	
   

  	
  Рeriod_d

  	
   

  	
  С (7)

  	
   

  	
  Accounting period (MM.YYYY)

  	 

	
  3.

  	
   

  	
  Seq_n

  	
   

  	
  N (7)

  	
   

  	
  Sequence number

  	 

	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the recipient of the bill.

  	 

	
  5.

  	
   

  	
  User_fio

  	
   

  	
  С (80)

  	
   

  	
  Name of User

  	 

	
  6.

  	
   

  	
  Cust_adr1

  	
   

  	
  C(200)

  	
   

  	
  Address of individual

  	 

	
  7.

  	
   

  	
  Cust_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN of the client

  	 

	
  8.

  	
   

  	
  Sel_f_num

  	
   

  	
  С (21)

  	
   

  	
  Invoice number

  	 

	
  9.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (13.2)

  	
   

  	
  Cost of services (including VAT, rubles, kopecks)

  	 

	
  10.

  	
   

  	
  Nds

  	
   

  	
  N (13.2)

  	
   

  	
  Amount of VAT in service cost (rubles, kopecks)

  	 

	
  11.

  	
   

  	
  Pay_priz

  	
   

  	
  N (2)

  	
   

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

  
	
  12.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  С (21)

  	
   

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

  
	
  13.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

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

  

 

 30
 

 

 

Form 3

The
Report for the formation of the purchase log

	
   

  	
   

  	
   

  	
   

  	
  Unique identifier

  	
   

  	
  Details of the seller’s invoice

  	
   

  	
  Date of liquidation of seller’s

  	
   

  	
  Date of registration of goods (works,

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country of origin of the goods

  	
   

  	
  Purchase total, including 

  
	
   

  	
   

  	
   

  	
   

  	
   of
  the 

  	
   

  	
   

  	
   

  	
  Date

  	
   

  	
  invoice

  	
   

  	
  services

  	
   

  	
   

  	
   

  	
  TIN

  	
   

  	
  KPP

  	
   

  	
  CUSTOMS

  	
   

  	
  VAT

  
	
  Form

  	
   

  	
   

  	
   

  	
  recipient of

  	
   

  	
   

  	
   

  	
   (DD.MM.

  	
   

  	
  (DD.MM.

  	
   

  	
  (DD.MM.

  	
   

  	
  Seller’s

  	
   

  	
  of the

  	
   

  	
  of the

  	
   

  	
  DECLARATION

  	
   

  	
  (rubles,

  
	
  number

  	
   

  	
  No.

  	
   

  	
   the
  bill

  	
   

  	
  Number

  	
   

  	
  YYYY)

  	
   

  	
  YYYY)

  	
   

  	
  YYYY)

  	
   

  	
  name

  	
   

  	
  seller

  	
   

  	
  seller

  	
   

  	
  number

  	
   

  	
  kopecks)

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2а

  	
   

  	
  2b

  	
   

  	
  3**

  	
   

  	
  4***

  	
   

  	
  5***

  	
   

  	
  5а****

  	
   

  	
  5b****

  	
   

  	
  6*

  	
   

  	
  7

  
	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  X

  	
   

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Including

  	
   

  	
   

  
	
  Purchases liable to taxation at the rate of

  	
   

  	
   

  	
   

  	
   

  
	
  18 per cent (8)

  	
   

  	
  10 per cent (9)

  	
   

  	
   

  	
   

  	
  20 per cent *(11)

  	
   

  	
   

  	
   

  	
   

  
	
  Cost of
  purchases without

  VAT (rubles, kopecks)

  	
   

  	
  VAT amount (rubles, kopecks)

  	
   

  	
  Cost of purchases without 

  VAT
 (rubles, kopecks)

  	
   

  	
  VAT amount (rubles, kopecks)

  	
   

  	
  0 per cent (rubles, kopecks)

  	
   

  	
  Cost of purchases without

  VAT (rubles, kopecks)

  	
   

  	
  VAT amount (rubles, kopecks)

  	
   

  	
  Purchases exempt from taxation (rubles,
  kopecks)

  	
   

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

  
	
  8а

  	
   

  	
  8b

  	
   

  	
  9а*

  	
   

  	
  9b*

  	
   

  	
  10*

  	
   

  	
  11а*

  	
   

  	
  11b*

  	
   

  	
  12*

  	
   

  	
  13*****

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
  Х

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

* - the columns are not filled.

** - the date of prepayment receipt.

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

**** - User’s details.

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

 31
 

 

 

The description of the fields for the DBF file

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 43

  
	
  2.

  	
   

  	
  Рeriod_d

  	
   

  	
  С (7)

  	
   

  	
  Accounting period (MM.YYYY)

  
	
  3.

  	
   

  	
  Seq_n

  	
   

  	
  N (7)

  	
   

  	
  Sequence number

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the recipient of the bill.

  
	
  5.

  	
   

  	
  Sel_f_num

  	
   

  	
  С (21)

  	
   

  	
  Details of the seller’s invoice Number

  
	
  6.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

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

  
	
  7.

  	
   

  	
  Cast_Pay_d

  	
   

  	
  D

  	
   

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

  
	
  8.

  	
   

  	
  Accept_dat

  	
   

  	
  D

  	
   

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

  
	
  9.

  	
   

  	
  Sel_name

  	
   

  	
  С (120)

  	
   

  	
  Name of the seller

  
	
  10.

  	
   

  	
  Sel_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN of the seller

  
	
  11.

  	
   

  	
  Sel_kpp

  	
   

  	
  N (9)

  	
   

  	
  KPP of the seller

  
	
  12.

  	
   

  	
  Customs
  Declaration_num

  	
   

  	
  С (50)

  	
   

  	
  Country of origin of the goods. Customs Declaration
  number

  
	
  13.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (13.2)

  	
   

  	
  Purchase total, including VAT (rubles, kopecks)

  
	
  14.

  	
   

  	
  Pr_net_18

  	
   

  	
  N (13.2)

  	
   

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

  
	
  15.

  	
   

  	
  Nds_18

  	
   

  	
  N (13.2)

  	
   

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

  
	
  16.

  	
   

  	
  Pr_net_10

  	
   

  	
  N (13.2)

  	
   

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

  
	
  17.

  	
   

  	
  Nds_10

  	
   

  	
  N (13.2)

  	
   

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

  
	
  18.

  	
   

  	
  Pr_net_0

  	
   

  	
  N (13.2)

  	
   

  	
  Tax free purchases

  
	
  19.

  	
   

  	
  Pr_net_20

  	
   

  	
  N (13.2)

  	
   

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

  
	
  20.

  	
   

  	
  Nds_20

  	
   

  	
  N (13.2)

  	
   

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

  
	
  21.

  	
   

  	
  No_nds

  	
   

  	
  N (13.2)

  	
   

  	
  Purchases exempt from taxation (rubles, kopecks)

  
	
  22.

  	
   

  	
  Nds_priz

  	
   

  	
  N (1)

  	
   

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

  

 

 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 for ___________

 

	
  Form

  number

  	
   

  	
  Ref.

  No.

  	
   

  	
  Unique identifier of

  the recipient

  of the bill

  	
   

  	
  Name of User

  	
   

  	
  Invoice number

  	
   

  	
  Cost of services (including VAT, rubles,
  kopecks)

  	
   

  	
  Amount of 

  VAT in

  service cost

  (rubles, kopecks)

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2

  	
   

  	
  3*

  	
   

  	
  4

  	
   

  	
  5

  
	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Details of the payment order

  
	
  Number

  	
   

  	
  Date

  (DD.MM.YYYY)

  
	
  6

  	
   

  	
  7

  
	
  Х

  	
   

  	
  Х

  
	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  

* - invoice number assigned upon receipt of 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.

  	
   

  	
  Рeriod_d

  	
   

  	
  С (7)

  	
   

  	
  Accounting period (MM.YYYY)

  
	
  3.

  	
   

  	
  Seq_n

  	
   

  	
  N (7)

  	
   

  	
  Sequence number

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the recipient of the bill.

  
	
  5.

  	
   

  	
  User_fio

  	
   

  	
  С (80)

  	
   

  	
  Name of User

  
	
  6.

  	
   

  	
  Sel_f_num

  	
   

  	
  С (21)

  	
   

  	
  Invoice number

  
	
  7.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (13.2)

  	
   

  	
  Cost of services (including VAT, rubles, kopecks)

  
	
  8.

  	
   

  	
  NDC

  	
   

  	
  N (13.2)

  	
   

  	
  Amount of VAT in service cost (rubles, kopecks)

  
	
  9.

  	
   

  	
  Cast_Pay__n

  	
   

  	
  C(25)

  	
   

  	
  Details of the payment order Number

  
	
  10.

  	
   

  	
  Cust_Pay_d_d

  	
   

  	
  D

  	
   

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

  

 

 33
 

 

 

Form 5

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

	
  Form

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Cost of

  	
   

  	
  Details of the invoice

  
	
  number

  	
   

  	
  Ref. No.

  	
   

  	
  Name of representative offices

  	
   

  	
  services

  	
   

  	
  Number

  	
   

  	
  Date

  
	
   

  	
   

  	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  
	
   

  	
   

  	
  Х

  	
   

  	
  Total

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
  X

  
	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Details of the letter of confirmation

  	
   

  	
  Details of the agreement with the User

  
	
  Number

  	
   

  	
  Date

  	
   

  	
  Number

  	
   

  	
  Date

  
	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  
	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

The description of the fields for the DBF file

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 45

  
	
  2.

  	
   

  	
  Seq_n

  	
   

  	
  N (7)

  	
   

  	
  Sequence number

  
	
  3.

  	
   

  	
  Prs_n

  	
   

  	
  С (50)

  	
   

  	
  Name of representative offices

  
	
  4.

  	
   

  	
  Embassy_n

  	
   

  	
  N (13.2)

  	
   

  	
  Cost of services

  
	
  5.

  	
   

  	
  Srv_period

  	
   

  	
  C(21)

  	
   

  	
  Details of the invoice Number

  
	
  6.

  	
   

  	
  Sel_f_num

  	
   

  	
  D

  	
   

  	
  Details of the invoice Date

  
	
  7.

  	
   

  	
  Sel_f_date

  	
   

  	
  C(15)

  	
   

  	
  Details of the letter of confirmation Number

  
	
  8.

  	
   

  	
  Lettr_num

  	
   

  	
  D

  	
   

  	
  Details of the letter of confirmation Date

  
	
  9.

  	
   

  	
  Pay_doc_d

  	
   

  	
  С (25)

  	
   

  	
  Details of the agreement with the users Number

  
	
  10.

  	
   

  	
  Contract_n

  	
   

  	
  D

  	
   

  	
  Details of the agreement with the users Date

  

 

 34

 

Appendix
No. 5

to Agreement No.751-05-23

dt. December 28, 2005

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                                         ,
acting on the ground of                                                             ,
hereinafter altogether referred to as the “Parties”, confirming the following
services rendered by Operator to Rostelecom:

	
   

  	
   

  	
   

  	
   

  	
  Basis for the calculation of the service cost

  	
   

  
	
  Ref. No.

  	
   

  	
  Service Description

  	
   

  	
  Title

  	
   

  	
  Value

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  
	
  1

  	
   

  	
  Services,
  stipulated by para. 2.1. of the Agreement:

  	
   

  	
  Accrued
  income

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Service Tariff, rubles/pcs

  	
   

  	
  Service Cost inc. VAT, rubles

  	
   

  	
  Including VAT, rubles

  	
   

  
	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

The rendered services cost aggregated  ________, including VAT _______.

The services were presented properly and according to
Agreement terms.

	
  Rostelecom:

  	
  Operator:

  
	
   

  	
   

  
	
  General Director

  	
  General Director

  
	
  OAO Rostelecom

  	
  OAO Sibirtelecom:

  
	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
  /signed/ A.I. Nikulin

  
	
   

  	
   

  
	
  December 28, 2005

  	
  December 28, 2005

  
	
  Seal here

  	
  Seal here

  

 

 36
 

 

Appendix No. 6

to Agreement No.751-05-23

dt. December 28, 2005

List
of Reporting Forms

1.                             The IRO branches provides the information for
forming the OAO Rostelecom reports based on the following forms of state
statistics reporting:

1.1.           F 88 Outgoing payable
exchange data - presented monthly

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

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

1.4.           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 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 Computer Center for the data
that have to be registered in the statistic accounts forms of OAO Rostelecom.

The terms of
providing forms to Computer Center

	
  form No.

  	
   

  	
  Terms of data submission to Computer Center by

  IRO branches

  	
   

  
	
  12

  	
   

  	
  7

  	
   

  
	
  4

  	
   

  	
  7

  	
   

  
	
  88

  	
   

  	
  5

  	
   

  
	
  65

  	
   

  	
  27

  	
   

  

 

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

Example of the filling
the sample.

	
  Name of firm (organization department)

  	
   

  	
  The Moscow branch of OAO Tsentrtelecom

  	
   

  
	
  Document code

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Firm code

  	
   

  	
  51500х

  	
   

  	
  OKDP

  	
   

  	
  5420030

  	
   

  
	
  Head of firm
  (organization department)

  	
   

  	
  Parfenov A.I.

  	
   

  	
  OKONKh

  	
   

  	
  52300

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  OKATO

  	
   

  	
  50401372000

  	
   

  
	
  OKPO (8 characters)

  	
   

  	
  04856347

  	
   

  	
  OKOGU

  	
   

  	
  49008

  	
   

  
	
  Organization department
  code

  	
   

  	
  0

  	
   

  	
  OKOPF

  	
   

  	
  90

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  OKFS

  	
   

  	
  34

  	
   

  

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

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

2.1.          “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 accounting 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

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

 37
 

 

 

	
  Rostelecom:

  	
  Operator:

  
	
   

  	
   

  
	
  General Director

  	
  General Director

  
	
  OAO Rostelecom

  	
  OAO Sibirtelecom:

  
	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
  /signed/ A.I. Nikulin

  
	
   

  	
   

  
	
  December 28, 2005

  	
  December 28, 2005

  
	
  Seal here

  	
  Seal here

  

 

 38
 

 

Appendix
No. 7

to Agreement No.751-05-23

dt. December 28, 2005

PARTIES MUTUAL SETTLEMENT PROCEDURE

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

1.1.                            Within the term
before the 25th day of
the Billing period the Operator must transfer to Rostelecom one hundred per
cent (100%) of the Accrued income for the month preceding the Billing period
for the Telecommunication Services rendered during all periods preceding the
Billing period, in accordance with the Operator’s Report.

1.2.                            Irrespective of
any provision of para. 1.1 of this Appendix 7 contradicting the understated,
before the 25th day of the Billing period the Operator must transfer to
Rostelecom, irrespective of the amount of payment received in the month
preceding the Billing period, no less than the Minimal payment in the amount of
34% of the Accrued income for the Services rendered during the month preceding
the Billing period (para. 4.1.1 of the Agreement).

1.3.                            Rostelecom
presents to the Operator the invoice for the payment of the Revenue earned, for
the amount determined with the consideration of para. 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 shall
pay the Operator remuneration for services rendered under the Agreement within
time periods and in amounts specified below. The total amount of monetary
obligations of Rostelecom for services rendered by the Operator to Telecom in
each relevant period shall be determined on the basis of Acceptance Acts for
relevant periods signed by the Parties.

2.2.                           No later than the
25th day of the Billing Period Rostelecom shall pay the Operator a sum in the
amount equal to M, which is calculated according to the following formula:

M = Areceived — Amin. where

M — amount payable by
Rostelecom before or on the 25th day of the billing period to the Operator for
services rendered to Rostelecom by the Operator in accordance with terms
specified herein within all period preceding Billing period. The sum of this
payment shall not exceed the sum of cost of services not paid by Rostelecom
under this Agreement rendered to the latter by the Operator.

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

A min. — the amount of the Minimal payment, in
accordance with para. 1.2. hereof.

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

2.3.                           Rostelecom makes
the payments to the Operator according to para. 2.2 of this Appendix until
the total sum of all payments made by Rostelecom according to this clause 2
becomes equal the total cost of the services rendered to Rostelecom by the
Operator.

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.

3.               In order to
cancel (partially cancel) the obligations indicated in para. 1 and 2
hereof, as well as the obligations of Rostelecom to the Operator arising from
the Agreement of connection of telecommunications networks No. 1-01
in the redaction dated December 28, 2005 (hereinafter — “Agreement of
connection”), the Parties agree upon monthly offsetting of claims by means of
signing Offset Acts on the dates when such obligations must be fulfilled in
accordance with this Agreement and the Agreement of connection.

 39
 

 

 

	
  Rostelecom:

  	
  Operator:

  
	
   

  	
   

  
	
  General Director

  	
  General Director

  
	
  OAO Rostelecom

  	
  OAO Sibirtelecom:

  
	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
  /signed/ A.I. Nikulin

  
	
   

  	
   

  
	
  December 28, 2005

  	
  December 28, 2005

  
	
  Seal here

  	
  Seal here

  

 

 40
 

 

Appendix No. 8

to Agreement No.751-05-23

dt. December 28, 2005

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
comparative analysis of the Operators Reports (tables 1.1-1.6 Appendix 2
hereto) and Rostelecom data form table 1 (Excel format) of this Appendix,
marking out directions (no more than 5), 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 tarification conditions while billing:

·                  Minimum
non-tariffed limit,

·                  type
of the traffic round-off,

·                  Tariffs
applied,

6.4.                            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.

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.

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,

 41
 

 

·                  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
organized 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 reports of the comprehensive technical study, the decision
is taken about the date of re-calculation and necessity of adjustment of the
bills, presented to the Users.

Table
1. Dedicated reconciliation form

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Rostelecom data

  	
   

  	
  Operator data

  	
   

  	
  Discrepancies

  	
   

  
	
  User

  category

  	
   

  	
  Tariff

  category

  	
   

  	
  Direction

  	
   

  	
  Direction

  code

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  Total

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  Total

  	
   

  	
  min

  	
   

  	
  %

  (rubles)

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Table 2.
Format of call service data

	
  Tel_A*

  	
   

  	
  Tel_В*

  	
   

  	
  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 (DDММYY)

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

Field D_sec*: Call duration (in seconds)

 42
 

 

 

	
  Rostelecom:

  	
  Operator:

  
	
   

  	
   

  
	
  General Director

  	
  General Director

  
	
  OAO Rostelecom

  	
  OAO Sibirtelecom:

  
	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
  /signed/ A.I. Nikulin

  
	
   

  	
   

  
	
  December 28, 2005

  	
  December 28, 2005

  
	
  Seal here

  	
  Seal here

  

 

 43
 

 

Appendix No. 9

to Agreement No.751-05-23

dt. December 28, 2005

REGULATIONS

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

1.              TERMS
AND DEFINITIONS

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

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

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

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

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

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

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

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

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

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

1.7.           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

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

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

3.              RECONCILEMENT
OF INDEBTEDNESS

3.1.           Reconcilement 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.

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;

 44
 

 

–            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 reconcilement, invoices, payment documents, claims, judicial
decisions, etc.);

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

The documents are submitted by the Operator along with
Operator’s Report (Appendix No. 3 to the Agreement) 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).

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

5.              INVENTORY
OF INDEBTEDNESS

5.1.           Annually, as of September 30 of each year, the Operator carries out
inventory of Receivables due 1from 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 reconcilement, invoices, payment documents, claims);

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

Documents are submitted by the Operator on paper
(excluding Appendices to 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;

 45
 

 

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

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

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

–            approved copy of Inventory Deed;

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

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

 46
 

 

                             Operator from Users, (2) amount of state
duty due for payment in relation to corresponding claims with indication of
payment details and purpose.

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

6.7.           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
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 Rostlecom Board Decision on
writing-off of Receivables due from Users and Payables due Users in the amount
corresponding to the amount of indebtedness indicated in written groundings
approved by Rostelecom. The Statement of Rostelecom Board Decision on
writing-off of Receivables due from Users and Payables due Users encloses
Register of written grounding for writing-off of indebtedness as per Form 6
and List of indebtedness being written-off drawn up on the basis of the said
groundings approved by Rostelecom as per Form 7.

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

7.5.           On the basis of Statement of Rostlecom 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.

 47
 

 

 

	
  Rostelecom:

  	
  Operator:

  
	
   

  	
   

  
	
  General Director

  	
  General Director

  
	
  OAO Rostelecom

  	
  OAO Sibirtelecom:

  
	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
  /signed/ A.I. Nikulin

  
	
   

  	
   

  
	
  December 28, 2005

  	
  December 28, 2005

  
	
  Seal here

  	
  Seal here

  

 

 48

 

 

	
  

  	
  Form 1

  
	
   

  	
  I
  Approve

  
	
   

  	
   

  
	
   

  	
  (Name,
  title)

  
	
   

  	
   

  
	
   

  	
  (Date)

  

 

Adjusted 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 Adjusted debts

  	
   

  
	
   

  	
   

  	
  Period of

  	
   

  	
  towards growth of

  indebtedness

  	
   

  	
  towards reduction of

  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Ref. No.

  	
   

  	
  indebtedness

  creation

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
     

  	
   

  	
        

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
     

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
     

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 52
 

 

 

	
  Including the total of adjusted accruals for telecommunications

  associated with the Adjusted debts

  	
   

  	
  Including the aggregate telecommunication services payment

  amount adjustments connected with debt adjustments

  	
   

  
	
  towards growth of accruals

  	
   

  	
  towards reduction of accruals

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

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 Adjusted debts

  	
   

  	
  Including the total of adjusted accruals

  for telecommunications associated with

  the Adjusted debts

  	
   

  	
  Including the aggregate telecommunication

  services payment amount adjustments

  connected with debt adjustments

  	
   

  
	
  Ref. No.

  	
   

  	
  Period of

  indebtedness

  creation

  	
   

  	
  towards

  growth of

  indebtedness

  	
   

  	
  towards

  reduction of

  indebtedness

  	
   

  	
  adjusted

  balance

  	
   

  	
  towards

  pay increase

  	
   

  	
  towards pay

  reduction

  	
   

  	
  adjusted

  balance

  	
   

  	
  towards

  growth of

  accruals

  	
   

  	
  towards

  reduction of

  accruals

  	
   

  	
  adjusted

  balance

  	
   

  	
  towards

  growth

  of accruals

  	
   

  	
  towards

  reduction of

  accruals

  	
   

  	
  adjusted

  balance

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 53
 

 

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 Adjusted debts

  	
   

  
	
   

  	
   

  	
  Period of

  	
   

  	
  towards growth

  of indebtedness

  	
   

  	
  towards reduction

  of indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Ref. No.

  	
   

  	
  indebtedness

  creation

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Including the aggregate telecommunication services payment amount adjustments connected with debt adjustments

  
	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  
	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 54
 

 

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 Adjusted debts

  	
   

  
	
   

  	
   

  	
  Period of

  	
   

  	
  towards growth of

  indebtedness

  	
   

  	
  towards reduction of

  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
   

  	
   

  	
  indebtedness

  	
   

  	
   

  	
   

  	
  Including

  	
   

  	
   

  	
   

  	
  Including

  	
   

  	
   

  	
   

  	
  Including

  	
   

  	
   

  	
   

  	
  Including

  	
   

  	
   

  	
   

  	
  Including

  	
   

  	
   

  	
   

  	
  Including

  	
   

  
	
  Ref. No.

  	
   

  	
  creation

  	
   

  	
  Total

  	
   

  	
  VAT

  	
   

  	
  total

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Including the aggregate telecommunication services payment amount adjustments connected with debt adjustments

  
	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  
	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

 55
 

 

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

  	
   

  	
   

  	
   

  	
  towards growth

  of indebtedness

  	
   

  	
  towards reduction

  of indebtedness

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Ref. No.

  	
   

  	
  Period of

  indebtedness

  creation

  	
   

  	
  (debtor for services, VAT 18%

  -1/debtor for services,

  VAT 0% - 2/credit for

  services, VAT 18% -

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

  	
   

  	
  Name of

  counter party

  	
   

  	
  Sum of

  adjustment,

  rubles

  	
   

  	
  Reduction of

  pay in the

  result of

  adjustment,

  rubles

  	
   

  	
  Sum of

  adjustment,

  rubles

  	
   

  	
  Pay increase

  in the

  result of

  adjustment,

  rubles

  	
   

  	
  Name and

  requisites of the

  documents in

  support of

  adjustment

  	
   

  	
  Number of

  Note to the

  Deed of

  Inventory *

  	
   

  	
  Number of

  the line in

  the Note to

  the Deed of

  Inventory*

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts
  receivable for the services, 18% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts
  receivable for the services, 0% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts
  receivable for the late payment penalty

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts
  payable for the services, 18% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts payable for the services, 0% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

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

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

 56
 

 

 

Form 3

	
  I Approve

  
	
   

  
	
  (Name,
  title)

  
	
   

  
	
  (Date)

  

 

 

	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Code

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
  Form on OKUD

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  signature

  	
   

  	
  on OKPO

  	
   

  	
   

  
	
  organization
  department

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Type of activity

  	
   

  	
   

  
	
   

  	
   

  	
  order,   resolution,   regulation

  	
   

  	
  number

  	
   

  	
   

  
	
  Warrant for inventory-taking:

  	
   

  	
   

  	
   

  	
  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

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 57
 

 

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

  

 

 

 

 

 58

 

 

	
  

  	
   

  	
   

  	
  Form 4

  
	
   

  	
   

  	
   

  	
   

  
	
  organization

  	
   

  	
   

  	
  I
  Approve

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
  (Name,
  title)

  
	
   

  	
   

  	
   

  	
   

  
	
  department

  	
   

  	
   

  	
  (date)

  

 

Reference

to Deed No.        of  “       
“                 
.

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

Rostelecom

as of “        “                 .

	
  

  	
   

  	
  Borrower’s, creditor’s

  	
   

  	
  Debt

  	
   

  	
  Accounting

  	
   

  	
  Document in support of the debt

  (reconcilement act or primary documents (on

  the sums that are minimum for the

  	
   

  
	
   

  	
   

  	
  name, address and

  	
   

  	
   

  	
   

  	
  Starting

  	
   

  	
  figures, rubles,

  	
   

  	
  reconcilement act to be made out)

  	
   

  
	
  Ref. No.

  	
   

  	
  subscriber number

  	
   

  	
  What for

  	
   

  	
  date

  	
   

  	
  kopecks.

  	
   

  	
  name

  	
   

  	
  number

  	
   

  	
  date

  	
   

  	
  sum

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Debts

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Sum of the debt with regard to the adjustment

  	
   

  	
   

  	
   

  
	
  unconfirmed by

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Including the bad/uncalled

  	
   

  	
   

  	
   

  
	
  the borrowers

  	
   

  	
  Reasons

  	
   

  	
  Adjustments needed

  	
   

  	
  Total

  	
   

  	
  sum

  	
   

  	
  classification

  	
   

  	
  Notes

  	
   

  
	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Accountant

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  signature

  	
   

  	
  name

  	
   

  	
   

  

 

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

Notes:

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

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

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

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

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

 59
 

 

 

	
  

  	
  Form 5

  
	
   

  	
   

  
	
   

  	
  I
  Approve

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
  (Name,
  title)

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
  (Date)

  

 

Written
substantiation for user/to user debt write-off 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 (rubles) :

  	
   

  	
   

  	
   

  
	
  VAT in the indebtedness
  (rubles)

  	
   

  	
   

  	
   

  
	
  Type of indebtedness
  (accounts receivable / accounts payable):

  	
   

  	
   

  	
   

  
	
  Date of indebtedness creation
  in the record:

  	
   

  	
   

  	
   

  
	
  Date of inventory
  accounting of the indebtedness:

  	
   

  	
   

  	
   

  
	
  Grounds for indebtedness write-off:

  	
   

  	
   

  	
   

  

 

Part 2. 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
  accounting period, to which belong the accrued items for services supplied in
  conditions of unauthorized use:

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

  
	
  Number and date
  of the executive document:

  	
   

  	
   

  	
   

  

 

 60
 

 

 

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

  	
   

  	
   

  	
   

  
	
  Other enclosed documents (titles and details):

  	
   

  	
   

  	
   

  

 

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

	
  Director

  	
  (Full
  name)

  
	
   

  	
   

  
	
  Chief accountant

  	
  (Full
  name)

  

 

 

 61

 

Form 6

Register of
written substantiation for user/to user debt write-off 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 

  (rubles, koppeks,)

  	
   

  	
  Including VAT 

  (rubles,

  koppeks,)

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
  Accounts receivable

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to period of limitation expiry

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to legal entity liquidation

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to the death of the individual

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
  Accounts payable

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to period of limitation expiry

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to legal entity liquidation

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to the death of the individual

  	
   

  	
   

  	
   

  	
   

  

 

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

 

 

 62

 

Form 7

Consolidated data of user/to
user debt write-off 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)

  

 

 63
 

 

Form 8

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

 

	
  

  	
   

  	
  Period of indebtedness write-off

  	
   

  	
   

  	
   

  	
  Sum received on

  account of

  	
   

  
	
  Ref. No.

  	
   

  	
  Month

  	
   

  	
  Year

  	
   

  	
  Name of counter party

  	
   

  	
  indebtedness

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Director

  	
  (Full name)

  
	
   

  	
   

  
	
  Chief accountant

  	
  (Full name)

  

 

 

 

 64

 

 

Form 9

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

 

 

	
  

  	
   

  	
  User information

  	
   

  	
  Indebtedness information

  	
   

  
	
   

  	
   

  	
  Name of user —

  	
   

  	
  Legal address 

  	
   

  	
  TIN of 

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  legal entity/ 

  	
   

  	
  of the legal entity/

  	
   

  	
  the legal entity and 

  	
   

  	
  Sum of indebtedness

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Services payment

  	
   

  
	
   

  	
   

  	
  Full name of the

  	
   

  	
  individual telephone 

  	
   

  	
  of the individual —

  	
   

  	
  total, 

  	
   

  	
  including  

  	
   

  	
  Period of 

  	
   

  	
  Established date of 

  	
   

  	
  account details

  	
   

  
	
  Ref. No.

  	
   

  	
  user- individual

  	
   

  	
  installation address

  	
   

  	
   individual entrepreneur

  	
   

  	
  rubles

  	
   

  	
  VAT, rubles

  	
   

  	
  service rendering

  	
   

  	
  services payment

  	
   

  	
  number

  	
   

  	
  date

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 

 

 65

 

 

Appendix
No. 10

to
Agreement No.751-05-23

dt. December 28, 2005

Procedure
for Parties’ Handling of User Claims (Complaints)

Related to Providing/Failure to Provide Telecommunications

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

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.

1.3.            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:

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

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.

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

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

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

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

 

	
  Rostelecom:

  	
  Operator:

  
	
   

  	
   

  
	
   

  	
   

  
	
  General Director

  	
  General Director

  
	
  OAO Rostelecom

  	
  OAO Sibirtelecom:

  
	
   

  	
   

  
	
   

  	
   

  
	
  /signed/ D.Ye.
  Yerokhin

  	
  /signed/ A.I. Nikulin

  
	
  December 28,
  2005

  	
  December 28, 2005

  
	
  Seal here

  	
  Seal here

  

 

 

 66

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00106-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00106-of-00352.parquet"}]]