Document:

Exhibit 4.23.1

  
	
   

  
	
  APPENDIX No.1

  
	
  to Agreement

  
	
  (Form 1)

  
	
  No. 34-06-03
  dated February 22, 2006

  

 

AGREEMENT

 

	
  The City of 

  	
   

  	
   

  	
  Date: 

  	
   

  	
  200

  	
   

  

 

Rostelecom, Open
Joint-Stock Company for Long-Distance and International Telecommunications
(License for provision of long-distance 
and international telecommunications No. 29777 dated _________,
represented by __________________________ “__________________________”, acting
on behalf of and commissioned by OAO Rostelecom on the grounds of the agreement
concluded between _________________, and OAO Rostelecom, No. _______ dt.
_______ hereinafter referred to as “Rostelecom”, represented by _____________________________,
authorized to act by Power of Attorney dt. ______________ No. ________________,
on the one part, and, hereinafter referred to as the “Operator”, represented by
____________________________________________________________, authorized to act
by _______________________________________, on the other part, as follows:

1.                          Terms and Definitions

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

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

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

1.3.                   “License of Rostelecom” means  the 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.

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

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

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

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

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

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

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

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

2.                          Subject Matter of the Agreement

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

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

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3.                            Rights and Obligations of the
Parties

3.1.                    Rostelecom undertakes the following
obligations:

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

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

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

3.2.                    Rostelecom has a right:

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

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

3.3.                    The Operator undertakes the following
obligations:

3.3.1.           By
the conclusion of agreements for rendering of Telecommunication Services, to
inform the Users about the 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. In case of impossibility of the independent
billing of Users’ outgoing long-distance and international calls (e.g. by  absence of Operator’s own billing system),
the billing indicated above must be provided by means of bringing in third
parties as subcontractors.

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

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

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

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

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

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

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

3.3.11.     To
provide the storing of the documentation, namely: bills presented to the Users
for the Telecommunication Services (or information in the database on all
document details of the presented bills), billing data on the 

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                                      Telecommunication
Services, the documents confirming the payment by the Users for the Services in
accordance with the current law and the Operator’s internal regulations on
document storage. To provide upon request of Rostelecom or third parties
certified copies of the documents in the cases established by the current law,
within the term of three (3) days from the receipt of the corresponding
request.

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

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

3.4.                  The Operator has the following rights:

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

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

4.                          Parties’ Settlement

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

4.1.1.           The
Operator is obliged to transfer to Rostelecom 100% (one hundred per cent) of
the Revenue earned for the 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. All the sums
indicated are calculated o the basis of the Acceptance Act and the Operator’s
Report.

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

4.1.4.           Regardless
of the provisions of paragraph 4.1.3., on account of the fulfillment of the
obligations indicated in paragraph 4.1.1., the Operator is obliged to perform
monthly not later than the 25th day of the Billing period the transfer of the
minimal payment to Rostelecom in the amount of no less than 50 % of the Accrued
income on the basis of the bill presented by Rostelecom, in accordance with paragraph
4.3. hereof.

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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 Services
rendered to them by Rostelecom constitutes the accounts receivable of
Rostelecom. The order of collection of such accounts receivable is established
by Article 5 of the Agreement.

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

4.11.     Recovery
of Expenses.

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

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

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

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

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

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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.                  By conducting of one-time actions aimed at the
temporary reduction / increase of the Service Tariffs for the Users of the
Services within a limited period of time Rostelecom notifies the Operator in
advance, in written form, no later than 30 calendar days before the date of the
beginning of such actions. At that, the Operator coordinates the conducting of
such actions within the term of 15 calendar days provided the corresponding
technical resources are available, with the exception of the actions of federal
scope.

7.                          Responsibility of the Parties

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

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

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

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                                    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. In case the action
of force majeure lasts  for more than six
months,  the Parties are obliged to, on
the proposal of one of the Parties, coordinate further conditions of  action and/or 
possibility of termination of the Agreement.

9.                          Settlement of Disputes

9.1.                    The Parties should attempt to settle any
dispute under the Agreement by means of negotiations, and in the case of
impossibility to reach a mutually acceptable decision within the period of 30
days from the moment of appeal by the penaltyed Party to the other Party, each
of the Parties has the right to initiate the transfer of the like dispute for
it to be considered by the arbitration tribunal in accordance with the RF Code
of Arbitration Procedure.

 

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10.                   Notifications

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

If the Operator is the addressee:

Russian Federation,

Address: ________________________________________

Fax: ________________

Tel:  
________________

If Rostelecom is the addressee:

Russian Federation,

Address: ________________________________________

Fax: ________________

Tel:   ________________

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

11.                   Effective date of the Agreement
and its validity term

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

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

12.                   Miscellaneous

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

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

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

12.4.              Appendix List:

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

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

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

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

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

Appendix No. 5 Acceptance act for services
rendered.

Appendix No. 6 List of reporting forms.

Appendix No. 7 Settlement procedure.

Appendix No. 8 Check-up procedure.

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

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

Appendix No. 11 Procedure for conclusion of
Agreements.

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.

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13.                   Details and Signatures of the
Parties

	
  Full or statementd name of the company

  	
   

  	
  OAO Rostelecom

  	
   

  	
   

  
	
  Location

  	
   

  	
  Delegatskaya st. 5, 127091, Moscow, Russian
  Federation

  	
   

  	
   

  
	
  Postal address

  	
   

  	
   

  	
   

  	
   

  
	
  Telephone (by the postal address)

  	
   

  	
   

  	
   

  	
   

  
	
  Account number:

  	
   

  	
   

  	
   

  	
   

  
	
  Full name of the banking establishment

  	
   

  	
   

  	
   

  	
   

  
	
  Identification number TIN/KPP

  	
   

  	
   

  	
   

  	
   

  
	
  Industry code by OCIEA

  	
   

  	
   

  	
   

  	
   

  
	
  Company code by OKPO

  	
   

  	
   

  	
   

  	
   

  

 

	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
  200

  	
   

  	
   

  	
   

  	
  200

  	
   

  
	
  Seal here

  	
   

  	
  Seal here

  
							

 

 8

 

Appendix
No. 1

to Agreement No. ____
dt.___

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

A G R E E M E N T

on long-distance and
international telecommunications

	
  The City 

  	
   

  	
   

  	
   

  	
  Date: 

  	
   

  

 

Rostelecom, Open Joint-Stock
Company for Long-Distance and International Telecommunications (License for
provision of long-distance and international telecommunications No. 29777
dt. 11.12.2003.

_______ ), represented by
__________________________ “__________________________”, acting on behalf of
and commissioned by OAO Rostelecom on the grounds of the agreement concluded
between _________________, and OAO Rostelecom, No. _______ dt. _______
hereinafter referred to as “Rostelecom”, represented by
_____________________________                                                                                                                                                                                                        ,
authorized to act by Power of Attorney dt. ______________ No. ________________,
on the one part, and                                                                                                                                                                                            ,
hereinafter referred to as the “User”, represented by _______________________
_________________________________________

__________________________________ authorized to act by _______________________________________,
on the other

part, as follows:

1. DEFINITIONS:

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

1.2.                    “Billing
period” means the calendar month starting immediately after the month when
Telecommunication Services were rendered to Users.

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

1.4.                    “Tariff” is
the Service unit cost charged to the User.

1.5.                    “Telecommunications”
means long-distance and international Telecommunication Services rendered by
Rostelecom to the User under the agreement using automatic service system or
with the help of a telephonist.

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

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

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

Subscriber number (additional subscriber
number):________________________________.

1.7.       “Agent” shall mean
_______________________________________.

1.8.                    “Regulations”
shall mean Local, Intrazonal, Long-Distance and International Telecommunication
Services rendering Regulations, approved by Resolution of the Russian
Government No. 310 dt. 18.05.2005.

2. SUBJECT MATTER OF THE AGREEMENT

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

3.
TELECOMMUNICATIONS RENDERING TERMS AND CONDITIONS

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

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

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

 9
 

 

 

order long-distance or international telephone call
via the operator using instant or delayed ordering system, in accordance with
the Regulations.

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

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

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

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

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

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

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

4.
RESPONSIBILITIES OF THE PARTIES

4.1.       Rostelecom undertakes
to:

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

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

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

4.2.       The User undertakes to:

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

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

5. RIGHTS
OF THE PARTIES

5.1.       Rostelecom shall have
the right to:

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

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

5.2.                    The User shall
have the right to:

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

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

 10
 

 

 

6.
PAYMENT PROCEDURE

6.1.                    The User shall
effect payments for the Telecommunications provided to it by Rostelecom
hereunder exclusively to the bank account whereof details are stated in the
Telecommunications bill. The User’s monetary obligations with respect to the
Telecommunication Services provided to it shall terminate as from the moment
when the funds are credited on the bank account specified in the bill issued to
the User or else when cash is received at the Agent’s cash desk.

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

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

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

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

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

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

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

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

7.
RESPONSIBILITIES OF THE PARTIES

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

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

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

8.
DISPUTE SETTLEMENT

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

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

8.3.                    If the User is
in full or partial default on its obligation to pay for the Telecommunication
Services, the Agent may, on behalf of Rostelecom, initiate a court action
against the User, selecting, at its sole discretion, either the User’s 

 11
 

 

 

location or the location of Rostelecom (or of
Rostelecom branch serving the zone where the User is resident (domiciled)), or
the location of the Agent (or of Agent’s branch serving the zone where the User
is resident (domiciled)), as the venue of such action.

9. FORCE
MAJEURE

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

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

10.
AMENDMENT AND TERMINATION PROVISIONS

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

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

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

11. PERIOD
OF VALIDITY  OF THE AGREEMENT

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

12.
MISCELLANEOUS

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

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

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

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

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

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

13. AGENT’S ADDRESS AND BANKING
DETAILS:

 

14. ADDRESSES AND BANKING DETAILS
OF PARTIES

 12
 

 

 

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

  ____________________________
 _______________________________________
  

  

  Dt. ____________ 200_ 

  Seal here

   

   

  	
   

  	
  Rostelecom:
 _________________________________

  _________________________________ 

  Dt. ____________ 200_ 

  Seal here

  

 

15.
Signatures of Parties

 

	
  For the User: 

  ____________________________name

  _______________________________________ 

  Dt. ____________
  200_ 

  Seal here

   

  	
   

  	
  For Rostelecom: 

  _________________________________name
 _________________________________ 

  Dt. ____________ 200_ 

  Seal here

  

 

 13
 

 

 

2. Form of
Public Offer

PUBLIC OFFER

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

Rostelecom, Open
Joint Stock Company for Long-Distance and International Telecommunication  (further — Rostelecom) acting on the grounds
of long-distance and international telecommunications license No. 29777,
issued on 11.12.2003, represented by the chief executive officer Yerokhin
Dmitry Yevgenievich, acting on the grounds of Articles of incorporation will
conclude the agreement about long-distance and international telecommunications
on the below mentioned conditions with any person meeting the criterion
embodied in para. 1.2 below.

1.         DEFINITIONS:

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

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

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

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

1.5.                    “Tariff” is the
Service unit cost charged to the User.

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

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

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

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

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

2.         SUBJECT
MATTER OF THE AGREEMENT

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

3.                            CONCLUDING
THE AGREEMENT AND TERMS OF TELECOMMUNICATION SERVICESS RENDERING

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

3.1.1. a) An individual or a legal entity Users of the
Local operator performing the following factual successive actions: dialing “8”
on the User equipment, dialing OAO Rostelecom (55 in case it is introduced)
telephone network choice code; dialing the code of the numbering area of the
called party; dialing the called party number; or

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

 14
 

 

through directory inquiry service “09”; ordering a long-distance or
international telecommunications with the help of a telephonist through
immediate or order service system, in accordance with the Regulations.

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

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

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

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

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

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

3.6.                    When rendering Telecommunication Services to
the user Rostelecom has a right to introduce limitations to the amount of
conversation orders and the duration of conversations.

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

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

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

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

4.         RESPONSIBILITIES
OF THE PARTIES

4.1.                              Rostelecom undertakes the responsibility:

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

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

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

4.2.                    The User undertakes the responsibility:

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

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

5.          RIGHTS
OF THE PARTIES

5.1.                    Rostelecom has a
right:

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

 15
 

 

 

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

5.2.                    The User has a right:

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

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

6.                            PAYMENT
PROCEDURE

6.1.                    Except for the cases of payment for
Telecommunications at payment offices of the Agent or Rostelecom in the order
covered by para. of the agreement, the User must pay for Telecommunication
Services to them by Rostelecom strictly in accordance with banking details
indicated in the payment bill. The Users money liability ceases at the moment
of money passing to the bank account, indicated in the bill made out to the User.

6.2.                    Payment bill is made out by Rostelecom or by
the Agent, on behalf of Rostelecom. In Telecommunications payment bill made out
by the Agent it must be indicated that the bill was made out for payment of
Telecommunication Services, rendered by OAO Rostelecom.

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

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

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

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

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

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

7.                            RESPONSIBILITIES
OF THE PARTIES

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

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

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

 16
 

 

 

8.                            DISPUTE
SETTLEMENT

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

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

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

9.                            FORCE
MAJEURE

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

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

10.                     TERMINATION
OF THE AGREEMENT

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

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

11.                     PERIOD OF
VALIDITY  OF THE AGREEMENT

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

12.                     MISCELLANEOUS

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

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

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

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

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

12.6.              In case if the permanent place of residence of
an individual User, or the location of  a
legal entity does not coincide with the territory of operation of  the Agent and/or  the 
User does not belong to the category of users, served by the 

 17
 

 

Agent, provisions of  the preset
Agreement, concerning the Agent are not used on conditions of fulfillment of
the Agreement by the Parties.

13.                     Address and
banking details of OAO Rostelecom

OAO Rostelecom
Legal address: 127091, Moscow,
Delegatskaya st. 5

Acc.:

Corr. acc.: 30101810400000000609

BIC:         049805609

TIN:         7707049388

KPP:      143532001

OGRN:    1027700198767

 

15.                     OAO
Rostelecom Authorized Signatory

	
  For Rostelecom:

  	
   

  
	
   

  	
   

  
	
  D.Ye. Yerokhin

  	
   

  
	
  (full name)

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
  (signature) 

  	
   

  
	
   

  	
   

  
	
  Date:_______________200_
  

  	
   

  
	
   

  	
   

  
	
  Seal here

  	
   

  

 

 18
 

 

 

Appendix 2

to Agreement  No.____ 

dt.________ 2006

Cost of
services and amount of agency fee of the Operator

 

	
  Ref. No.

  	
   

  	
  Items

  	
   

  	
  Price

  
	
  1.

  	
   

  	
  COLLECTING SUBSCRIBER PAYMENTS,% of the accrued
  income

  	
   

  	
  5.25%

  
	
  2.

  	
   

  	
  BILLING PROCESSING OF TELECOMMUNICATIONS, rubles/min

  	
   

  	
  0.063

  
	
  3.

  	
   

  	
  CLAIMING AND ACTION PROCEEDINGS,% of the accrued
  income

  	
   

  	
  2.1%

  
	
  4.

  	
   

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

  	
   

  	
  0.032

  
	
  5.

  	
   

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

  	
   

  	
  0.053

  
	
  6.

  	
   

  	
  DOCUMENTATION DELIVERY, rubles/min

  	
   

  	
  0.021

  
	
  7.

  	
   

  	
  INFORMATION AND HELPLINE SERVICES FOR CLIENTS, rubles/min

  	
   

  	
  0.042

  
	
  8.

  	
   

  	
  CONDLUSION OF AGREEMENTS WITH LEGAL ENTITIES, rubles
  per agreement

  	
   

  	
  Т4)

  

Comment:

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

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

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

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

 

	
  Rostelecom:

   

  ____________________

  ___________________

   

  ______________ ____________

  ______________ 200_

  Seal here

   

  	
   

  	
  Operator: 

   

  ____________________

  ___________________

   

  ______________ ____________

  ______________ 200_ 

  Seal here

  

 

 

 19

 

Appendix No. 3

to Agreement No. _____

dt. _______________

Report of
the Operator

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

Under Agreement No._________ dt.

Form 1.1

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

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.2

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

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.3

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

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.4

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

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.5

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

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 20
 

 

Form 1.6

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

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Note
to completion of Forms  1.1.-1.6:

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

(c) OAO Rostelecom,
Main Computer Center

	
  Name of the company (organization 

  department)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Document code

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Company code

  	
   

  	
   

  	
   

  	
  Code by OCIEA

  	
   

  	
   

  	
   

  	
   

  
	
  Director of the company

  (organization
  department)

  	
   

  	
   

  	
   

  	
  Code by OKONKh

  	
   

  	
   

  	
   

  	
   

  
	
  Consolidated account indication(1 digit)

  	
   

  	
  0

  	
   

  	
  Code by OKATO

  	
   

  	
   

  	
   

  	
   

  
	
  Code by OKPO         (8 digits)

  	
   

  	
   

  	
   

  	
  Code by OKOGU

  	
   

  	
   

  	
   

  	
   

  
	
  Code by OKPO of the organization

  department         (8 digits)

  	
   

  	
   

  	
   

  	
  Code by OKOPF

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the subject of the Russian

  Federation (press the Select
  button,ОК)

  	
   

  	
   

  	
   

  	
  Code by 

  OKFS

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Select:

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the Form  by OKUD(7 digits)

  	
   

  	
   

  	
   

  	
  Code
  of the subject of the 

  	
   

  	
   

  
	
  Type of report  (from the list)

  	
   

  	
  01

  	
   

  	
  Russian
  Federation      ОK

  	
   

  	
   

  
	
  Code of the Form      (2 digits)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the subsystem      (3 digits)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Financial year      (4 digits)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Accountable month (from the list)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Performer:

  	
   

  	
   

  	
   

  	
  Title-page filling
  check (TITUL)

  	
   

  	
   

  
	
  Contact telephone:

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Date of report composition:

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Additional information:

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Postal code:         (6 digits)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Postal address:

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the operator:         (4 digits)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Outgoing ABC zone

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

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

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

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

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

XXXX
ZZZZZZ FFF CCCCCCC UU.xls,

 21
 

 

 

where

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

-                                  ZZZZZZ
— accounting period in the form YYYYMM

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

-                                  CCCCCCC
— code of the outgoing ABC (up to seven digits);

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

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

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

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

Form 1.7

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

	
   

  	
   

  	
   

  	
   

  	
  In rubles

  	
   

  
	
  Direction

  	
   

  	
  In minutes

  	
   

  	
  Without VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  
	
  International
  telecommunications, total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Individuals

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Self-sustained
  organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Budgetary organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Long-distance
  telecommunications, total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Individuals

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Self-sustained
  organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Budgetary organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Note to completion of Form 1.7:

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

(c) OAO Rostelecom, Main Computer Center

	
  Name of the company (organization 

  department)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Document code

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Company code

  	
   

  	
   

  	
   

  	
  Code by OCIEA

  	
   

  	
   

  	
   

  	
   

  
	
  Director of the company

  (organization
  department)

  	
   

  	
   

  	
   

  	
  Code by OKONKh

  	
   

  	
   

  	
   

  	
   

  
	
  Consolidated account indication(1 digit)

  	
   

  	
  0

  	
   

  	
  Code by OKATO

  	
   

  	
   

  	
   

  	
   

  
	
  Code by OKPO         (8 digits)

  	
   

  	
   

  	
   

  	
  Code by OKOGU

  	
   

  	
   

  	
   

  	
   

  
	
  Code by OKPO of the organization

  department         (8 digits)

  	
   

  	
   

  	
   

  	
  Code by OKOPF

  	
   

  	
   

  	
   

  	
   

  

 

 22
 

 

 

	
  Code of the subject of the Russian

  Federation (press the Select
  button,ОК)

  	
   

  	
   

  	
   

  	
  Code by

  OKFS

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Select:

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the Form  by OKUD(7 digits)

  	
   

  	
   

  	
   

  	
  Code
  of the subject of the 

  	
   

  	
   

  
	
  Type of report  (from the list)

  	
   

  	
  01

  	
   

  	
  Russian
  Federation      ОK

  	
   

  	
   

  
	
  Code of the Form      (2 digits)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the subsystem      (3 digits)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Financial year      (4 digits)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Accountable month (from the list)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Performer:

  	
   

  	
   

  	
   

  	
  Title-page filling
  check (TITUL)

  	
   

  	
   

  
	
  Contact telephone:

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Date of report composition:

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Additional information:

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Postal code:         (6 digits)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Postal address:

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the operator:         (4 digits)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Outgoing ABC zone

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

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

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

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

XXXX
ZZZZZZ FFF UU.xls,

where

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

-                                  ZZZZZZ
— accounting period in the form YYYYMM

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

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

 

 23

 

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

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

	
   

  	
   

  	
  Service
  arrears by the beginning of 

  	
   

  	
   

  	
   

  	
  Service
  payments for the 

  
	
   

  	
   

  	
  the
  accounting month

  	
   

  	
  Services
  rendered during the accounting month

  	
   

  	
  accounting
  month

  
	
   

  	
   

  	
   

  	
   

  	
  For
  the services 

  	
   

  	
   

  	
   

  	
  Long-distance
  telecommunications

  	
   

  	
  International
  telecommunications

  	
   

  	
  For
  the services 

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  liable
  to income 

  	
   

  	
  For the

  	
   

  	
  Services
  liable to 

  	
   

  	
  Services

  	
   

  	
  Services
  liable to 

  	
   

  	
  Services

  	
   

  	
  liable
  to income 

  	
   

  	
  For the

  
	
  Period
  of 

  	
   

  	
  tax at the rate 

  	
   

  	
  services liable

  	
   

  	
  income
  tax at the 

  	
   

  	
  liable to

  	
   

  	
  income
  tax at the 

  	
   

  	
  liable to

  	
   

  	
  tax
  at the rate 

  	
   

  	
  services liable

  
	
  service

  	
   

  	
  of  18%

  	
   

  	
  to income tax

  	
   

  	
  rate
  of  18%

  	
   

  	
  income tax

  	
   

  	
  rate
  of  18%

  	
   

  	
  income tax

  	
   

  	
  of
  18%

  	
   

  	
  to income tax

  
	
  month

  	
   

  	
  year

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate of 

  0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate of 

  0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate of 

  0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate of 

  0%

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Prepayment
  accounted for service

  	
   

  	
   

  	
   

  	
  Debt
  write-off connected 

  	
   

  	
  Service
  arrears by the end of the 

  
	
  payments
  in the accounting month

  	
   

  	
  Service
  arrears adjustment

  	
   

  	
  with
  inventory

  	
   

  	
  accounting
  month

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  For
  the services 

  	
   

  	
   

  	
   

  	
  For
  the services 

  	
   

  	
   

  
	
  For the services 

  	
   

  	
   

  	
   

  	
  For the services

  	
   

  	
  For the 

  	
   

  	
  liable
  to income 

  	
   

  	
   

  	
   

  	
  liable
  to income 

  	
   

  	
   

  
	
  liable to income tax 

  	
   

  	
  For the services

  	
   

  	
  liable to income tax 

  	
   

  	
  services liable 

  	
   

  	
  tax at
  the rate 

  	
   

  	
  For the services

  	
   

  	
  tax at
  the rate 

  	
   

  	
   

  
	
  at the rate of 18%

  	
   

  	
  liable to income

  	
   

  	
  at the rate of 18%

  	
   

  	
  to income tax 

  	
   

  	
  of 18%

  	
   

  	
  liable to income

  	
   

  	
  of 18%

  	
   

  	
  For the services

  
	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  tax at the rate of 

  0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate of 

  0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  tax at the rate of
 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  liable to income tax

  at the rate of 0%

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

2.2 Service prepayment flow in  ________ month, rubles, kopecks

	
   

  	
   

  	
   

  	
   

  	
  Prepayment arrears by the 

  	
   

  	
  Prepayment received in 

  	
   

  	
  Prepayment accounted for service 

  
	
   

  	
   

  	
   

  	
   

  	
  beginning of the accounting month

  	
   

  	
  the accounting month

  	
   

  	
  payments in the accounting month

  
	
   

  	
   

  	
   

  	
   

  	
  For the services 

  	
   

  	
  For the services 

  	
   

  	
  For the services 

  	
   

  	
  For the services 

  	
   

  	
  Services liable

  	
   

  	
  Services liable

  
	
   

  	
   

  	
   

  	
   

  	
  liable to income 

  	
   

  	
  liable to income 

  	
   

  	
  liable to income 

  	
   

  	
  liable to income 

  	
   

  	
  to income tax 

  	
   

  	
  to income tax 

  
	
  Prepayment 

  	
   

  	
  tax at the rate of  

  	
   

  	
  tax at the rate of  

  	
   

  	
  tax at the rate of  

  	
   

  	
  tax at the rate of  

  	
   

  	
  at the rate of 

  	
   

  	
  at the rate of 

  
	
  period

  	
   

  	
   18%

  	
   

  	
  0%

  	
   

  	
  18%

  	
   

  	
  0%

  	
   

  	
  18%

  	
   

  	
  0%

  
	
  Month

  	
   

  	
  Year

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 

 

	
  Correction of prepayment arrears received

  in connection with inventory

  	
   

  	
  Write-off of prepayment arrears received

  in connection with inventory

  	
   

  	
  Prepayment arrears by the end of

  the 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

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Note to completion of Forms  2.1.-2.2:

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

(c) OAO Rostelecom, Main Computer Center

	
  Name of the company (organization 

  department)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Document code

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Company code

  	
   

  	
   

  	
   

  	
  Code by OCIEA

  	
   

  	
   

  	
   

  	
   

  
	
  Director of the company

  (organization
  department)

  	
   

  	
   

  	
   

  	
  Code by OKONKh

  	
   

  	
   

  	
   

  	
   

  
	
  Consolidated account indication(1 digit)

  	
   

  	
  0

  	
   

  	
  Code by OKATO

  	
   

  	
   

  	
   

  	
   

  
	
  Code by OKPO         (8 digits)

  	
   

  	
   

  	
   

  	
  Code by OKOGU

  	
   

  	
   

  	
   

  	
   

  
	
  Code by OKPO of the organization

  department         (8 digits)

  	
   

  	
   

  	
   

  	
  Code by OKOPF

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the subject of the Russian

  Federation (press the Select
  button,ОК)

  	
   

  	
   

  	
   

  	
  Code by 

  OKFS

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Select:

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the Form  by OKUD(7 digits)

  	
   

  	
   

  	
   

  	
  Code
  of the subject of the 

  	
   

  	
   

  
	
  Type of report  (from the list)

  	
   

  	
  01

  	
   

  	
  Russian
  Federation      ОK

  	
   

  	
   

  
	
  Code of the Form      (2 digits)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the subsystem      (3 digits)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Financial year      (4 digits)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Accountable month (from the list)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 

 

	
  Performer:

  	
   

  	
   

  	
   

  	
  Title-page filling
  check (TITUL)

  	
   

  	
   

  
	
  Contact telephone:

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Date of report composition:

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Additional information:

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Postal code:         (6 digits)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Postal address:

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the operator:         (4 digits)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Outgoing ABC zone

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

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

2.                             Forms 2.1 - 2.2 include consolidated data on
the accrued and received income, the state of indebtedness and correction for
all subsidiaries and ABC zones of the Operator.

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

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

XXXX
ZZZZZZ FFF UU.xls,

where

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

-                                  ZZZZZZ
— accounting period in the form YYYYMM

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

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

	
  Rostelecom: 

   

  ____________________

  ___________________

   

  ______________ ____________

  ______________ 200_ 

  Seal here

   

  	
   

  	
  Operator: 

   

  ____________________ 

  ___________________ 

   

  ______________ ____________

  ______________ 200_ 

  Seal here

  

 

 

Appendix No. 4
to Agreement No. _____
dt.
__________________

Peculiarities of the Interaction of Rostelecom and the Operator 

for the Provision of the Observance of the VAT Law

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

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

The lines of the invoices are filled as follows:

	
  Number

  of invoice line

  	
   

  	
  Order of filling out (what is indicated)

  
	
  1

  	
   

  	
  2

  
	
  1

  	
   

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

  
	
  2

  	
   

  	
  Company name (OAO Rostelecom)

  
	
  2a

  	
   

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

  
	
  2b

  	
   

  	
  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: a)
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 a and 6
b are not filled. For the registration in the purchase book the Operator draws
up a similar invoice for the sum of the prepayment received for the services of
Rostelecom from the population, on account of which the services of Rostelecom
were rendered in the 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
РФ No.914 of 02.12.2000, taking into consideration the specified
details.

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

In the Report for the
formation of the sales log the Operator registers the invoices for the services
of  Rostelecom, rendered to the Users
during the accounting period, as well as the invoices for the prepayment
received from the Users during the 

 27
 

 

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, 3a, 3b of the Report are not filled. As regards the cost of the
services of Rostelecom and the sum of the prepayment on account of the
rendering of the services of Rostelecom, that were included into the
consolidated invoices registered in the Report for the formation of the sales
log, the Operator draws up a Register according to Form 2 (at that, the
sums included into the Register are assigned the numeration of the
corresponding invoices).

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

In the Report for the formation of the purchase log
the Operator registers the invoices for the prepayment for the services of
Rostelecom, on account of which the services of Rostelecom were rendered during
the 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, 5a, 5b, 6 of the
Report are not filled. As regards the prepayments included into the
consolidated invoice registered in the Report for the formation of the purchase
log, the Operator draws up a Register according to Form 4.

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

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

·                  The
Report for the formation of the purchase log for the 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. 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.

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

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

At the time of the conclusion
of the present agreement the list of the countries in relation to the  diplomatic representative offices and
employees of which the 0% VAT rate is applied, is established by the Letter of
Ministry of Taxation and Charges  of the
Russian Federation No. 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 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 

 28
 

 

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.

	
  Rostelecom: 

   

  ____________________

  ___________________

   

  ______________
  ____________

  ______________ 200_ 

  Seal here

  	
   

  	
  Operator 

   

  ____________________

  ___________________ 

   

  ______________ ____________

  ______________ 200_ 

  Seal here

  

 

 29
 

 

 

Form 1

The Report for the
formation of the sales log

	
   

  	
   

  	
  Unique

  identifier

  	
   

  	
  Details of the seller’s

  invoice

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Date of payment of the seller’s invoice (by

  receipt of prepayment or
 by rendering of services

  on account 

  	
   

  	
  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)

  

 

 30
 

 

 

The description of the fields for the DBF file

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 41

  
	
  2.

  	
   

  	
  Рeriod_d

  	
   

  	
  С (7)

  	
   

  	
  Accounting period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

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

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

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

  
	
  5.

  	
   

  	
  Sel_f_num

  	
   

  	
  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.

  	
   

  	
  Cust_name

  	
   

  	
  С (180)

  	
   

  	
  Client name

  
	
  8.

  	
   

  	
  Cust_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN of the client

  
	
  9.

  	
   

  	
  Cust_kpp

  	
   

  	
  N (9)

  	
   

  	
  KPP of the client

  
	
  10.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20,4)

  	
   

  	
  Sales total, including VAT

  
	
  11.

  	
   

  	
  Pr_net_18

  	
   

  	
  N (20,4)

  	
   

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

  
	
  12.

  	
   

  	
  Nds_18

  	
   

  	
  N (20,4)

  	
   

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

  
	
  13.

  	
   

  	
  Pr_net_10

  	
   

  	
  N (20,4)

  	
   

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

  
	
  14.

  	
   

  	
  Nds_10

  	
   

  	
  N (20,4)

  	
   

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

  
	
  15.

  	
   

  	
  Pr_net_0

  	
   

  	
  N (20,4)

  	
   

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

  
	
  16.

  	
   

  	
  Pr_net_20

  	
   

  	
  N (20,4)

  	
   

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

  
	
  17.

  	
   

  	
  Nds_20

  	
   

  	
  N (20,4)

  	
   

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

  
	
  18.

  	
   

  	
  No_nds

  	
   

  	
  N (20,4)

  	
   

  	
  Sales exempt from taxation (rubles, kopecks)

  
	
  19.

  	
   

  	
  Pay_priz

  	
   

  	
  N (2)

  	
   

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

  
	
  20.

  	
   

  	
  Nds_priz

  	
   

  	
  N (1)

  	
   

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

  
	
  21.

  	
   

  	
  Cust_adr

  	
   

  	
  C(200)

  	
   

  	
  Legal address of the client (central agency)

  
	
  22.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

  	
  Date of liquidation of seller’s invoice

  
	
  23.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  C(21)

  	
   

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

  

 

 31
 

 

 

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_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 42

  	 

	
  2.

  	
   

  	
  Рeriod_d

  	
   

  	
  С (7)

  	
   

  	
  Accounting period (MM.YYYY)

  	 

	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C (4)

  	
   

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

  	 

	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the recipient of the bill.

  	 

	
  5.

  	
   

  	
  User_fio

  	
   

  	
  С (80)

  	
   

  	
  Name of User

  	 

	
  6.

  	
   

  	
  Cust_adr

  	
   

  	
  C(200)

  	
   

  	
  Address of individual

  	 

	
  7.

  	
   

  	
  Cust_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN of the client

  	 

	
  8.

  	
   

  	
  Sel_f_num

  	
   

  	
  С (21)

  	
   

  	
  Invoice number

  	 

	
  9.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20,4)

  	
   

  	
  Cost of services (including VAT, rubles, kopecks)

  	 

	
  10.

  	
   

  	
  Nds

  	
   

  	
  N (20,4)

  	
   

  	
  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)

  

 

 32
 

 

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

  
	
  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.

 33
 

 

The description of the fields for the DBF file

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 43

  
	
  2.

  	
   

  	
  Рeriod_d

  	
   

  	
  С (7)

  	
   

  	
  Accounting period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C (4)

  	
   

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

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C (15)

  	
   

  	
  The unique identifier of the recipient of the bill.

  
	
  5.

  	
   

  	
  Sel_f_num

  	
   

  	
  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.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

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

  
	
  8.

  	
   

  	
  Accept_dat

  	
   

  	
  D

  	
   

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

  
	
  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 (20,4)

  	
   

  	
  Purchase total, including VAT (rubles, kopecks)

  
	
  14.

  	
   

  	
  Pr_net_18

  	
   

  	
  N (20,4)

  	
   

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

  
	
  15.

  	
   

  	
  Nds_18

  	
   

  	
  N (20,4)

  	
   

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

  
	
  16.

  	
   

  	
  Pr_net_10

  	
   

  	
  N (20,4)

  	
   

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

  
	
  17.

  	
   

  	
  Nds_10

  	
   

  	
  N (20,4)

  	
   

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

  
	
  18.

  	
   

  	
  Pr_net_0

  	
   

  	
  N (20,4)

  	
   

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

  
	
  19.

  	
   

  	
  Pr_net_20

  	
   

  	
  N (20,4)

  	
   

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

  
	
  20.

  	
   

  	
  Nds_20

  	
   

  	
  N (20,4)

  	
   

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

  
	
  21.

  	
   

  	
  No_nds

  	
   

  	
  N (20,4)

  	
   

  	
  Purchases exempt from taxation (rubles, kopecks)

  
	
  22.

  	
   

  	
  Nds_priz

  	
   

  	
  N (1)

  	
   

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

  

 

 

 34
 

 

 

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_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 44

  
	
  2.

  	
   

  	
  Рeriod_d

  	
   

  	
  С (7)

  	
   

  	
  Accounting period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C (4)

  	
   

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

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the recipient of the bill.

  
	
  5.

  	
   

  	
  User_fio

  	
   

  	
  С (80)

  	
   

  	
  Name of User

  
	
  6.

  	
   

  	
  Sel_f_num

  	
   

  	
  С (21)

  	
   

  	
  Invoice number

  
	
  7.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20,4)

  	
   

  	
  Cost of services (including VAT, rubles, kopecks)

  
	
  8.

  	
   

  	
  NDC

  	
   

  	
  N (20,4)

  	
   

  	
  Amount of VAT in service cost (rubles, kopecks)

  
	
  9.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  C(25)

  	
   

  	
  Details of the payment order Number

  
	
  10.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

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

  

 35
 

 

 

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

  
	
   

  	
   

  	
  Total

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  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_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 44

  
	
  2.

  	
   

  	
  Рeriod_d

  	
   

  	
  С (7)

  	
   

  	
  Accounting period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

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

  
	
  4.

  	
   

  	
  Prs_n

  	
   

  	
  C(100)

  	
   

  	
  Name of representative offices

  
	
  5.

  	
   

  	
  Embassy_n

  	
   

  	
  N (20,4)

  	
   

  	
  Cost of services

  
	
  6.

  	
   

  	
  Sel_f_num

  	
   

  	
  C(21)

  	
   

  	
  Details of the invoice Number

  
	
  7.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

  	
  Details of the invoice Date

  
	
  8.

  	
   

  	
  Lettr_num

  	
   

  	
  C(21)

  	
   

  	
  Details of the letter of confirmation Number

  
	
  9.

  	
   

  	
  Lettr_date

  	
   

  	
  D

  	
   

  	
  Details of the letter of confirmation Date

  
	
  10.

  	
   

  	
  Contract_n

  	
   

  	
  C(25)

  	
   

  	
  Details of the agreement with the users Number

  
	
  11.

  	
   

  	
  Contract_d

  	
   

  	
  D

  	
   

  	
  Details of the agreement with the users Date

  

Note to drawing up of Forms:

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

XXXX
ZZZZZZ FFF UU.DBF,

where

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

-                                  ZZZZZZ
— accounting period in the form YYYYMM

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

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

 

 36

 

Appendix No. 5
to Agreement No. _____

dt. _________________ 2006

Acceptance
Act for Services Rendered

Under Agreement 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
  according

  to Appendix 2

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  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:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  ______________ 200__

  	
   

  	
  ______________ 200__

  
	
  Seal here

  	
   

  	
  Seal here

  

 

 37
 

 

Appendix No. 6

to Agreement No.         

dt.                            
2006

List of Reporting Forms

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

1. F 88 Outgoing payable exchange data - presented
monthly

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

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

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

The order
of data presentation to the Rostelecom Main Computer Center

Information regarding
statistical reporting is transmitted to the Rostelecom 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 Rostelecom Computer Center:

 

	
  form No.

  	
   

  	
  Terms of data presentation to

  Computer Center by the Operator

  	
   

  
	
  12

  	
   

  	
  7

  	
   

  
	
  4

  	
   

  	
  7

  	
   

  
	
  88

  	
   

  	
  5

  	
   

  
	
  65

  	
   

  	
  27

  	
   

  

 

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

Example of the filling the
sample.

	
  Name of firm
  (organization department)

  	
   

  	
  The Moscow branch of
  OAO Tsentrtelecom

  	
   

  
	
  Document code

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Firm code

  	
   

  	
  51500x

  	
   

  	
  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:

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

 38
 

 

 

	
  Rostelecom:

  	
   

  	
  Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  ______________ 200__

  	
   

  	
  ______________ 200__

  
	
  Seal here

  	
   

  	
  Seal here

  

 

 39
 

 

Appendix No. 7
to Agreement No. ______

dated “_____” ____________ 2006

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
50 % 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 is
obliged to pay to the Operator the consideration for the services rendered by
the Operator to Rostelecom in accordance with para. 2.2 and the
remuneration for the fulfillment by the Operator of the commission specified in
para. 2.1. of Section 2 of this Agreement, within the terms and in
the amount stated below. The total sum of the monetary obligations of
Rostelecom for the services rendered to Rostelecom by the Operator in
accordance with para. 2.2 and the remuneration for the commission
performed by the Operator, specified in para. 2.1. of Section 2 of
the Agreement, in every corresponding period is calculated on the basis of the
Acceptance Acts signed by the Parties for the corresponding periods.

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

M = Areceived — Amin. where

М — is the maximal value
of payment Y due to payment to the Operator by Rostelecom  in the corresponding Billing period.

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

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

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. ____ in the
redaction dated _________________ (hereinafter — “Agreement of connection”),
the Parties agree

 40
 

 

                                      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.

	
  Rostelecom:

  	
   

  	
  Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  ______________ 200__

  	
   

  	
  ______________ 200__

  
	
  Seal here

  	
   

  	
  Seal here

  

 

 41
 

 

Appendix No. 8

to Agreement No.____

dt. ___________________

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

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

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

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

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

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

·                                complaints
from the Users side.

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

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

·                                detailed
reconciliation the Parties data;

·                                comprehensive
technical study;

·                                the
checking of the fidelity of VAT rates adaptation;

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

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

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

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

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

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

·                                minimal  non-tariff limit of the calls,

·                                type
of the calls number round-off,

·                                tariffs.

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

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

7.                           Detailed
reconciliation

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

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

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

 42
 

 

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

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

·                                size
of the detailed reconciliation,

·                                data
exchange type.

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

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

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

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

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

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

·                                comprehensive
technical study should be performed.

8.                           Comprehensive
technical study.

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

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

·                                verification
of capacity for work of communication channels;

·                                verification
of the recording completeness  of the
tariff files;

·                                verification
of recording conditions of the tariff files;

·                                registration
of the probing calls;

·                                verification
of the routing Regulations;

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

·                                using
indirect methods of research.

8.3.                  After getting
the results the report is 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.

 43
 

 

Table 1. Dedicated
reconciliation form

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Rostelecom data

  	
   

  	
  Operator data

  	
   

  	
  Discrepancies

  	
   

  
	
  Period

  	
   

  	
  Zone

  AВС of

  Operator

  	
   

  	
  User

  category

  	
   

  	
  Tariff

  category

  	
   

  	
  Direction

  	
   

  	
  Direction

  code

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  total

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  total

  	
   

  	
  %

  (min)

  	
   

  	
  %

  (rubles)

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Table 2. Format of call service data

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

	
  Tel_A*

  	
   

  	
  Tel_В*

  	
   

  	
  Mn_I*

  	
   

  	
  Mn_O*

  	
   

  	
  Date*

  	
   

  	
  Time*

  	
   

  	
  D_sec*

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

* fill-in spaces are
marked

Field Tel_A*:
Number of the subscriber A phone

Field Tel_B*: Number of the subscriber B phone

Field Mn_I*: Mnemonics of incoming group of channels

Field Mn_O*: Mnemonics of outgoing group of channels

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

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

Field D_sec*: Call duration (in seconds)

	
  Rostelecom:

  	
   

  	
  Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  ______________ 200__

  	
   

  	
  ______________ 200__

  
	
  Seal here

  	
   

  	
  Seal here

  

 

 44

 

Appendix No. 9

to Agreement No. ____

dt. ___________________

REGULATIONS

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

1. Terms
and Definitions

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

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

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

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

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

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

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

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

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

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

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

·                                the
limitation period in relation to indebtedness has elapsed;

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

2.
General

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.

 45
 

 

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

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

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

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

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

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

·                                Copies
of documents confirming necessity of adjustment of Receivables due from Users
and Payables due Users (acts of settlements 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.

4.5.                    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).

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.

 46
 

 

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

Approval of the said
documents by Rostelecom implies:

·                                 approval
by Rostelecom of inventory results;

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

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

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

·                                approved
copy of Inventory Deed;

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

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

 47
 

 

individual entrepreneurs
acting without the formation of a legal entity) a writ for the collection of
the Overdue Receivables from the User in question.

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

6.6.                    During 5 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-off
of Receivables due from Users and Payables due Users

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

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

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

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

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

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

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

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

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

7.5.                    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.

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).

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.

 48
 

 

 

	
  Rostelecom:

  	
   

  	
  Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  ______________ 200__

  	
   

  	
  ______________ 200__

  
	
  Seal here

  	
   

  	
  Seal here

  

 

 49

 

 

	
  

  	
  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

  	
   

  	
     

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  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

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 50
 

 

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

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

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

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 51
 

 

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)

  

 

 52
 

 

 

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

  counterparty

  	
   

  	
  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)

  

 

 53
 

 

 

Form 3

	
  I Approve

  
	
   

  
	
  (Name,
  title)

  
	
   

  
	
  (Date)

  

 

 

	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Code

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
  Form on OKUD

  	
   

  	
   

  
	
  signature

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
  on OKPO

  	
   

  	
   

  
	
  organization
  department

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Type of activity

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  number

  	
   

  	
   

  
	
  Warrant for inventory-taking:

  	
   

  	
  order,   resolution,   regulation

  	
   

  	
  date

  	
   

  	
   

  
	
   

  	
   

  	
  Cross out the
  irrelevant.

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Document number

  	
   

  	
  Document date

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  DEED

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

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

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

During the
inventory-taking the committee discovered the following:

1. On accounts receivable
for the services

	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Data of the “Notes to the Deed of Inventory”

  	
   

  
	
  Ref. No.

  	
   

  	
  Number

  of account

  	
   

  	
  Account

  name

  	
   

  	
  Accounting

  figures

  	
   

  	
  Note,

  Deed

  number

  	
   

  	
  Total sum

  	
   

  	
  Including

  the

  unconfirmed

  	
   

  	
  Reasons

  	
   

  	
  Adjustments

  needed

  	
   

  	
  Bad

  debts

  	
   

  	
  Qualified

  bad

  debts

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  7

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 54
 

 

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

  

 

 

 

 

 55

 

 

	
  

  	
   

  	
   

  	
  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.

  	
   

  	
  telephone 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.

 56
 

 

 

	
  

  	
  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 pf 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:

  	
   

  	
   

  	
   

  

 

 57
 

 

 

	
  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)

  

 

 

 58

 

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)

  

 

 

 

 59

 

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)

  

 

Form 8

Record of money funds 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)

  

 

 

 

 60

 

 

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

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 

 

 61

 

Appendix No. 10

to Agreement No._____ dt.

Procedure
for Parties’ Handling of User Claims (Complaints)

Related to Providing/Failure to Provide
Telecommunications

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

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

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

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

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

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

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

·                               date
and Moscow time of connection;

·                               called
number;

·                               duration
of providing telecommunications,

·                               amount
to be paid.

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

1.1.7.           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.

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

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

	
  Rostelecom: 

  	
   

  	
  Operator: 

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
  200_

  	
   

  	
   

  	
  200_

  
	
  Seal here

  	
   

  	
  Seal here

  
	
   

  	
   

  	
   

  

 

 62
 

 

Appendix
No. 11

to Agreement No.____ 

dt. _____________2006

Procedure for Conclusion of
Agreements with Users for Rendering Telecommunications

1. GENERAL REQUIREMENTS TO THE FULFILLMENT OF THE
COMMISSION

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

2. CONCLUDING AGREEMENTS WITH USERS

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

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

3. ACCOUNTING OF
THE RESULTS OF THE FULFILLMENT OF COMMISSION

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

	
  Rostelecom: 

  	
   

  	
  Operator: 

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
  200_

  	
   

  	
   

  	
  200_

  
	
  Seal here

  	
   

  	
  Seal here

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  Rostelecom:

  	
   

  	
  Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  
	
  OAO Rostelecom

  	
   

  	
  OAO Sibirtelecom:

  
	
   

  	
   

  	
   

  
	
  /signed/  D.Ye. Yerokhin

  	
   

  	
  /signed/  A.I. Nikulin

  
	
   

  	
   

  	
   

  
	
  Dt. February 22, 2006

  	
   

  	
  Dt. February 22, 2006

  
	
  Seal here

  	
   

  	
  Seal here

  

 

 63Exhibit 4.23.2

APPENDIX NO. 1

to Agreement

(Form 2)

No. 34-06-03 dated February 22, 2006

AGREEMENT

	
  City of _____________

  	
   

  	
  Date:_______________200_

  
	
   

  	
   

  	
   

  

 

Rostelecom,
Open Joint-Stock Company for Long-Distance and International Telecommunications
(License for provision of long-distance and international telecommunications No. 29777
dated 11.12.2003, represented by __________________________ “__________________________”,
acting on behalf of and commissioned by OAO Rostelecom on the grounds of the
agreement concluded between _________________, and OAO Rostelecom, No. _______
dated _______ hereinafter referred to as “Rostelecom”, represented by
_____________________________ , authorized to act by Power of Attorney dated
______________ No. ________________, on the one part, and

hereinafter
referred to as the “Operator”
represented by                                                                                                              

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

1.                            Terms and Definitions

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

 

2.                            Subject Matter of the Contract

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

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

3.                            Obligations of the Parties

3.1.                    Rostelecom undertakes the responsibility:

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

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

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

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

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

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

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

3.2.                    Rostelecom has a right:

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

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

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

3.3.                    The Operator undertakes the
following obligations:

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

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

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

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

 2
 

 

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

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

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

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

3.3.2.           To
render the following services to Rostelecom:

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

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

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

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

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

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

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

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

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

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

3.4.                    The Operator has the following
rights:

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

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

3.5.                    The Parties undertake the
following obligations:

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

3.5.2.           To maintain the confidential character of the
conditions and provisions of the Agreement, as well as any physical, technical,
economic and financial information concerning each of the Parties and the
subject of the Agreement (“Confidential information”), and not to divulge the
like information to third persons without the consent of the other Party
hereunder, excluding the cases when such divulgence is required in 

 3
 

 

accordance
with the law of the Russian Federation or the law of the United States of
America (concerning the corresponding Party). Regardless of the aforesaid, each
of the Parties hereto has the right to divulge the Confidential information to
their employees provided the recipient of the like information is instructed to
maintain the confidential character of the former. As concerns any divulgence
of the Confidential information, the Article is valid within (three) years
from the expiry of the Agreement on any grounds.

4.                            Parties’ Settlement

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

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

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

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

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

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

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

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

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

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

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

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

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

4.9.                    By the last day of the Billing period the
Operator transfers to Rostelecom the payments in the amount of the Accrued
income in accordance with the Agency Report with the deduction of the sums
indicated in paragraph 4.2. hereunder. At that, the payment amounts transferred
by the Operator securing the guarantee of the fulfillment by 

 4
 

 

the
Users of their obligations on Service payment, concerning the Service payments
with respect to which the 0% VAT rate was applied, are transferred by a
separate payment order in accordance with the procedure specified in Section 2
of Appendix No. 4 of the Agreement.

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

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

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

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

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

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

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

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

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

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

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

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

5.2.4.           Within the period of 10
days from the receipt of the Debtor Register Rostelecom is obliged to check the

 5
 

 

authenticity of the digital signature of the Operator in the Debtor
Register, to check the correspondence of the Debtor Register to the conditions
of the present paragraph 5.2. and to send a written notification of the results
of the aforesaid check-up to the Operator.

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

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

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

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

6.                            General Requirements to the Performance of the
Claiming and Action Proceedings

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

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

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

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

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

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

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

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

8.                            Responsibility of the Parties

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

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

8.3.                    In case of the presentation by the Operator of
unreliable data in the Report (paragraph 4.3.), provided that the amount
payable calculated on the basis of the unreliable Report data is smaller than
the sum based on the amount of the actual Services rendered, Rostelecom has the
right to charge to the Operator the forfeit in the form of penalty. The amount
of the penalty of 1/300 of the refinancing rate of the Central Bank of the
Russian Federation for each day starting with the day of the receipt of the
unreliable data, until the day of the receipt of the reliable data. The like
forfeit in the form of the penalty is calculated on the basis of the disparity
between the amount of payments calculated on the basis of the reliable data and
the amount of payments calculated on the basis of the 

 6
 

 

unreliable
data. The penalty, as well as the deficient payments to Rostelecom must be paid
within the period of ten (10) banking days from the moment of the receipt
of the corresponding payment demand.

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

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

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

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

9.                            Reimbursement of Expenses

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

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

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

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

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

10.                     Force Majeure Circumstances

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

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

 7
 

 

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

11.                     Settlement of Disputes

11.1.              11.1.The Parties should attempt to settle any
dispute under the Agreement by means of negotiations, and in the case of
impossibility to reach a mutually acceptable decision within the period of 30
days from the moment of appeal by the 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 at the location of the
defendant, in accordance with the current law of the Russian Federation.

12.                     Notifications

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

If the Operator is the
addressee:

 

If Rostelecom is
the addressee:

 

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

13.                     Effective date of the Agreement and its
validity term

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

13.1.1.     the signing
of the Agreement by the Parties;

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

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

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

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

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

14.                     Miscellaneous

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

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

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

 8
 

 

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

14.5.              Appendix List:

Appendix No. 1 Procedure for conclusion of
Agreements.

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

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

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

Appendix No. 5 Acceptance act for services
rendered.

Appendix No. 6 List of reporting forms.

Appendix No. 7 Check-up procedure.

Appendix No. 8 Form of the Debtor Register.

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

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

Appendix No. 11:

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

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

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

15.                   Details and Signatures of the Parties

	
  Full or statementd name of the company

  	
   

  	
  OAO Rostelecom

  	
   

  	
  Operator

  
	
  Location

  	
   

  	
   

  	
   

  	
   

  
	
  Postal address

  	
   

  	
   

  	
   

  	
   

  
	
  Telephone (by the postal address)

  	
   

  	
   

  	
   

  	
   

  
	
  Account number:

  	
   

  	
   

  	
   

  	
   

  
	
  Full name of the banking establishment

  	
   

  	
   

  	
   

  	
   

  
	
  Identification number TIN/KPP

  	
   

  	
   

  	
   

  	
   

  
	
  Industry code by OCIEA

  	
   

  	
   

  	
   

  	
   

  
	
  Company code by OKPO

  	
   

  	
   

  	
   

  	
   

  

 

16.                   Signatures of the
Parties:

 

	
  For Rostelecom:

  	
   

  	
  For Operator:

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   o

  	
   

  	
   o

  
	
  Seal here

  	
   

  	
  Seal here

  	
   

  
	
   

  	
  dated “__” __________ 2005

  	
   

  	
  dated “__” __________ 2005

  
	
   

  	
   

  	
   

  	
   

  

 

 9
 

 

 

Appendix No. 1

to Agreement No.____ 

dated  ____________ 2006

Procedure
for Conclusion of Agreements

with Users for Rendering Telecommunications

1.
GENERAL REQUIREMENTS TO THE FULFILLMENT OF THE COMMISSION

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

2. CONCLUDING AGREEMENTS WITH USERS

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

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

3. ACCOUNTING OF THE RESULTS OF THE FULFILLMENT OF
COMMISSION

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

 

	
      For Rostelecom:

  	
   

  	
  For Operator:

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  	
      Seal here

  	
   

  
	
   

  	
  dated “__” __________ 200_

  	
   

  	
  dated “__” __________ 200_

  
	
   

  	
   

  	
   

  	
   

  

 

 10
 

 

 

Appendix No. 2

to Agreement  No.____ 

dated  ____________ 2006

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

 

	
  No.

  	
   

  	
  Items

  	
   

  	
  Price

  
	
  1.

  	
   

  	
  COLLECTING SUBSCRIBER PAYMENTS,  % of the accrued income

  	
   

  	
  11.00%

  
	
  2.

  	
   

  	
  BILLING PROCESSING OF TELECOMMUNICATIONS, rubles/min

  	
   

  	
  0.075

  
	
  3.

  	
   

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

  	
   

  	
  0.04

  
	
  4.

  	
   

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

  	
   

  	
  0.063

  
	
  5.

  	
   

  	
  DOCUMENTATION DELIVERY, rubles/min

  	
   

  	
  0.025

  
	
  6.

  	
   

  	
  INFORMATION AND HELPLINE SERVICES FOR CLIENTS,
  rubles/min

  	
   

  	
  0.05

  
	
  7.

  	
   

  	
  CONCLUDING AGREEMENTS WITH LEGAL ENTITIES

  	
   

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

  

 

Comment:

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

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

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

 

	
  For Rostelecom:

  	
   

  	
  For Operator:

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  	
  Seal here

  	
   

  
	
   

  	
  dated “__” __________ 200_

  	
   

  	
  dated “__” __________ 200_

  
	
   

  	
   

  	
   

  	
   

  

 

 

 11

 

 

Appendix No. 3

to Agreement No.____ 

dated  “___” ____________2006

Report
of the Operator

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

Under Contract No._________ dated

Form 1.1

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

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.2

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

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.3

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

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.4

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

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.5

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

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 12
 

 

 

Form 1.6

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

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Note
to completion of Forms  1.1.-1.6:

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

(c) OAO Rostelecom,
Main Computer Center

	
  Name of the company (organization 

  department)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Document code

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Company code

  	
   

  	
   

  	
   

  	
  Code by OCIEA

  	
   

  	
   

  	
   

  	
   

  
	
  Director of the company

  (organization
  department)

  	
   

  	
   

  	
   

  	
  Code by OKONKh

  	
   

  	
   

  	
   

  	
   

  
	
  Consolidated account indication(1 digit)

  	
   

  	
  0

  	
   

  	
  Code by OKATO

  	
   

  	
   

  	
   

  	
   

  
	
  Code by OKPO         (8 digits)

  	
   

  	
   

  	
   

  	
  Code by OKOGU

  	
   

  	
   

  	
   

  	
   

  
	
  Code by OKPO of the organization

  department         (8 digits)

  	
   

  	
   

  	
   

  	
  Code by OKOPF

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the subject of the Russian

  Federation (press the Select
  button,ОК)

  	
   

  	
   

  	
   

  	
  Code by 

  OKFS

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Select:

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the Form  by OKUD(7 digits)

  	
   

  	
   

  	
   

  	
  Code
  of the subject of the 

  	
   

  	
   

  
	
  Type of report  (from the list)

  	
   

  	
  01

  	
   

  	
  Russian
  Federation      ОK

  	
   

  	
   

  
	
  Code of the Form      (2 digits)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the subsystem      (3 digits)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Financial year      (4 digits)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Accountable month (from the list)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Performer:

  	
   

  	
   

  	
   

  	
  Title-page filling
  check (TITUL)

  	
   

  	
   

  
	
  Contact telephone:

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Date of report composition:

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Additional information:

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Postal code:         (6 digits)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Postal address:

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the operator:         (4 digits)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Outgoing ABC zone

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

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

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

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

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

XXXX
YY ZZZZZZ FFF UU.xls,

where

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

-                                  ZZZZZZ
— accounting period in the form YYYYMM

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

 

 13
 

 

-                                  CCCCCCC
— code of the outgoing ABC (up to seven digits);

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

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

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

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

Form 1.7

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

	
   

  	
   

  	
   

  	
   

  	
  In rubles

  	
   

  
	
  Direction

  	
   

  	
  In minutes

  	
   

  	
  Without VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  
	
  International
  telecommunications, total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Individuals

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Self-sustained
  organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Budgetary organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Long-distance
  telecommunications, total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Individuals

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Self-sustained
  organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Budgetary organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Note to completion of
Form 1.7:

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

(c) OAO Rostelecom, Main Computer Center

	
  Name of the company (organization 

  department)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Document code

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Company code

  	
   

  	
   

  	
   

  	
  Code by OCIEA

  	
   

  	
   

  	
   

  	
   

  
	
  Director of the company

  (organization
  department)

  	
   

  	
   

  	
   

  	
  Code by OKONKh

  	
   

  	
   

  	
   

  	
   

  
	
  Consolidated account indication(1 digit)

  	
   

  	
  0

  	
   

  	
  Code by OKATO

  	
   

  	
   

  	
   

  	
   

  
	
  Code by OKPO         (8 digits)

  	
   

  	
   

  	
   

  	
  Code by OKOGU

  	
   

  	
   

  	
   

  	
   

  
	
  Code by OKPO of the organization

  department         (8 digits)

  	
   

  	
   

  	
   

  	
  Code by OKOPF

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the subject of the Russian

  Federation (press the Select
  button, ОК)

  	
   

  	
   

  	
   

  	
  Code by

  OKFS

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Select:

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the Form  by OKUD(7 digits)

  	
   

  	
   

  	
   

  	
  Code
  of the subject of the 

  	
   

  	
   

  
	
  Type of report  (from the list)

  	
   

  	
  01

  	
   

  	
  Russian
  Federation      ОK

  	
   

  	
   

  
	
  Code of the Form      (2 digits)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the subsystem      (3 digits)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Financial year      (4 digits)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Accountable month (from the list)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 14
 

 

 

	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Performer:

  	
   

  	
   

  	
   

  	
  Title-page filling
  check (TITUL)

  	
   

  	
   

  
	
  Contact telephone:

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Date of report composition:

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Additional information:

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Postal code:         (6 digits)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Postal address:

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the operator:         (4 digits)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Outgoing ABC zone

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

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

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

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

XXXX
YY ZZZZZZ FFF CCCCCCC UU.xls,

where

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

-                                  ZZZZZZ
— accounting period in the form YYYYMM

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

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

Form 1.8.

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

	
  Ref. No.

  	
   

  	
  Names of Users — legal entities/individuals

  	
   

  	
  Postal and legal address, full name of Director/address of the
  individual

  	
   

  	
  Date of entry

  	
   

  	
  Number of agreement

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 15

 

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

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

	
   

  	
   

  	
   

  	
   

  	
  Service arrears by
  the beginning

  of the Accounting period

  	
   

  	
  Services rendered during the accounting month

  	
   

  	
  Service payments for

  the Accounting period

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Long-distance

  telecommunications

  	
   

  	
  International

  telecommunications

  	
   

  	
  By users

  	
   

  
	
  Period of service

  	
   

  	
  For the

  services liable

  to income tax at

  the rate of 18%

  	
   

  	
  For the

  services

  liable to

  income

  tax 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

  	
   

  
	
  month

  	
   

  	
  year

  	
   

  	
  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

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Service payments for

  the Accounting period

  	
   

  	
  Prepayment for the

  services during the

  Accounting period

  	
   

  	
  Service arrears adjustment

  	
   

  	
  Debt write-off

  connected with inventory

  	
   

  	
  Service arrears by the end
  of the accounting month

  	
   

  
	
  Paid by the operator

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  For the

  services liable

  to income tax at

  the rate of 18%

  	
   

  	
  For the

  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

  	
   

  	
  For the

  services liable

  to income tax at

  the rate of 18%

  	
   

  	
  For the

  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

  	
   

  	
  For the

  services liable

  to income tax at

  the rate of 18%

  	
   

  	
  For the

  services

  liable to

  income

  tax at

  	
   

  
	
  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%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  the rate

  of 0%

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  	
  27

  	
   

  	
  28

  	
   

  	
  29

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 16
 

 

2.2 Service prepayment flow in 
________ month, rubles, kopecks

	
   

  	
   

  	
   

  	
   

  	
  Prepayment arrears by the

  beginning of the accounting month

  	
   

  	
  Prepayment received

  in the accounting month

  	
   

  	
  Prepayment accounted for service

  payments in the accounting month

  	
   

  
	
  Prepayment period

  	
   

  	
  For the services

  liable to income tax

  at the rate of 18%

  	
   

  	
  For the services

  liable to income tax

  at the rate of 0%

  	
   

  	
  For the services

  liable to income tax

  at the rate of 18%

  	
   

  	
  For the services

  liable to income tax

  at the rate of 0%

  	
   

  	
  Services liable

  to income tax at

  the rate of 18%

  	
   

  	
  Services liable

  to income tax at

  the rate of 0%

  	
   

  
	
  Month

  	
   

  	
  Year

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Correction of prepayment
  arrears

  received in connection with inventory

  	
   

  	
  Write-off of prepayment arrears

  received in connection with inventory

  	
   

  	
  Prepayment arrears by the

  end of the 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

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 17
 

 

Note
to completion of Forms  2.1.-2.2:

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

(c) OAO
Rostelecom, Main Computer Center

	
  Name of the company (organization department)

  	
   

  	
   

  	
   

  	
   

  
	
  Document code

  	
   

  	
   

  	
   

  	
   

  
	
  Company code

  	
   

  	
   

  	
   

  	
  Code by OCIEA

  
	
  Director of the company (organization department)

  	
   

  	
   

  	
   

  	
  Code by OKONKh

  
	
  Consolidated account indication(1 digit)

  	
   

  	
  0

  	
   

  	
  Code by OKATO

  
	
  Code by OKPO                     (8
  digits)

  	
   

  	
   

  	
   

  	
  Code by OKOGU

  
	
  Code by OKPO of the organization department   (8 digits)

  	
   

  	
   

  	
   

  	
  Code by OKOPF

  
	
  Code of the subject of the Russian Federation (press the Select button,OK)

  	
   

  	
   

  	
   

  	
  Code by OKFS

  
	
   

  	
   

  	
   

  	
   

  	
  Select:

  
	
  Code of the Form  by OKUD(7 digits)

  	
   

  	
   

  	
   

  	
  Code of the subject of the Russian Federation

  
	
  Type of report (from the list)

  	
   

  	
  01

  	
   

  	
  OK

  
	
  Code of the Form                  (2
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the subsystem          (3
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Financial year                        (4
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Accountable month(from the list)

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Performer:

  	
   

  	
   

  	
   

  	
  Title-page filling
  check (TITUL)

  
	
  Contact telephone:

  	
   

  	
   

  	
   

  	
   

  
	
  Date of report composition:

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Additional information:

  	
   

  	
   

  	
   

  	
   

  
	
  Postal code:                           (6
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Postal address:

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the operator:             (4 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Outgoing ABC zone

  	
   

  	
   

  	
   

  	
   

  

 

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

 18
 

 

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

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

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

XXXX YY ZZZZZZ FFF UU.xls,

where

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

-                                  ZZZZZZ
— accounting period in the form YYYYMM

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

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

 19

 

 

Form 3. The amount
of payment redeemable to the Operator

	
  No

  	
   

  	
  Title

  	
   

  	
  Adopted accounting procedure

  	
   

  	
  Total, rubles

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  
	
  1.

  	
   

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

  	
   

  	
   

  	
   

  	
   

  
	
  1.1.

  	
   

  	
  Collection of
  payments from the Subscribers

  	
   

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

  	
   

  	
   

  
	
   

  	
   

  	
  Claiming
  activity

  	
   

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

  	
   

  	
   

  
	
   

  	
   

  	
  Information and
  helpline Users service

  	
   

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

  	
   

  	
   

  
	
   

  	
   

  	
  Conclusion of
  agreements with Users

  	
   

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

  	
   

  	
   

  

 

 

	
  For Rostelecom:

  	
   

  	
  For Operator:

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  	
  Seal here

  	
   

  
	
   

  	
  dated “__” __________ 2005

  	
   

  	
  dated “__” __________ 2005

  
	
   

  	
   

  	
   

  	
   

  

 

 20
 

 

 

Appendix No. 4

to Agreement No.____ 
dated ________________

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.AAAAAAAA-РТК
  (21 characters), where
  ХХХХХХХХ — a unique number —
  the company code assigned to the Operator (legal entity) by Rostelecom.
  AAAAAAAA — invoice ordinal number. The uniqueness of the number is secured by
  the Operator. The unique number must be maintained at least within the
  framework of one accounting period.

  
	
  2

  	
   

  	
  Company name (OAO Rostelecom)

  
	
  2a

  	
   

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

  
	
  2b

  	
   

  	
  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 dated _________ (if the like agreement was
concluded in any other way). The invoices for the services of Rostelecom
rendered to the population, as well as for the prepayment for the services of
Rostelecom received from the population are not drawn. For the registration in
the account-book the Operator draws up (in a paper form) consolidated invoices:
a) for the total cost of the Services of Rostelecom, rendered to the population
during the 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 a and 6 b are not filled. For the registration in the
purchase book the Operator draws up a similar invoice for the sum of the
prepayment received for the services of Rostelecom from the population, on
account of which the services of Rostelecom were rendered in the 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
РФ No.914 of 02.12.2000, taking into consideration the specified
details.

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

In the Report for the formation of the sales log the
Operator registers the invoices for the services of Rostelecom, rendered to the
Users during the 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,

 21
 

 

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, 3a, 3b of the Report are not filled. As regards
the cost of the services of Rostelecom and the sum of the prepayment on account
of the rendering of the services of Rostelecom, that were included into the
consolidated invoices registered in the Report for the formation of the sales
log, the Operator draws up a Register according to Form 2 (at that, the
sums included into the Register are assigned the numeration of the
corresponding invoices).

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

In the Report for the formation of the purchase log
the Operator registers the invoices for the prepayment for the services of
Rostelecom, on account of which the services of Rostelecom were rendered during
the 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, 5a, 5b, 6 of the
Report are not filled. As regards the prepayments included into the
consolidated invoice registered in the Report for the formation of the purchase
log, the Operator draws up a Register according to Form 4.

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

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

·                                The
Report for the formation of the purchase log for the 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. 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.

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

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

At the time of the conclusion
of the present agreement the list of the countries in relation to the diplomatic
representative offices and employees of which the 0% VAT rate is applied, is
established by the Letter of Ministry of Taxation and Charges of the Russian
Federation No. 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 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.

 22
 

 

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.______ dated _________________ 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.

 

	
  For Rostelecom:

  	
   

  	
  For Operator:

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  	
  Seal here

  	
   

  
	
   

  	
  dated “__” __________ 2006

  	
   

  	
  dated “__” __________ 2006

  
	
   

  	
   

  	
   

  	
   

  

 

 23
 

 

Form 1

The Report for the formation of the sales log

	
   

  	
   

  	
  Unique

  identifier

  	
   

  	
  Details of the seller’s

  invoice

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Date of payment of the seller’s invoice (by

  receipt of prepayment or
 by rendering of services

  on account 

  	
   

  	
  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

  	
   

  	
  5б

  	
   

  	
  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)

  

 

 24
 

 

 

The description of the fields for the DBF file

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 41

  
	
  2.

  	
   

  	
  Рeriod_d

  	
   

  	
  С (7)

  	
   

  	
  Accounting period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

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

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

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

  
	
  5.

  	
   

  	
  Sel_f_num

  	
   

  	
  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.

  	
   

  	
  Cust_name

  	
   

  	
  С (180)

  	
   

  	
  Client name

  
	
  8.

  	
   

  	
  Cust_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN of the client

  
	
  9.

  	
   

  	
  Cust_kpp

  	
   

  	
  N (9)

  	
   

  	
  KPP of the client

  
	
  10.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20,4)

  	
   

  	
  Sales total, including VAT

  
	
  11.

  	
   

  	
  Pr_net_18

  	
   

  	
  N (20,4)

  	
   

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

  
	
  12.

  	
   

  	
  Nds_18

  	
   

  	
  N (20,4)

  	
   

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

  
	
  13.

  	
   

  	
  Pr_net_10

  	
   

  	
  N (20,4)

  	
   

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

  
	
  14.

  	
   

  	
  Nds_10

  	
   

  	
  N (20,4)

  	
   

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

  
	
  15.

  	
   

  	
  Pr_net_0

  	
   

  	
  N (20,4)

  	
   

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

  
	
  16.

  	
   

  	
  Pr_net_20

  	
   

  	
  N (20,4)

  	
   

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

  
	
  17.

  	
   

  	
  Nds_20

  	
   

  	
  N (20,4)

  	
   

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

  
	
  18.

  	
   

  	
  No_nds

  	
   

  	
  N (20,4)

  	
   

  	
  Sales exempt from taxation (rubles, kopecks)

  
	
  19.

  	
   

  	
  Pay_priz

  	
   

  	
  N (2)

  	
   

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

  
	
  20.

  	
   

  	
  Nds_priz

  	
   

  	
  N (1)

  	
   

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

  
	
  21.

  	
   

  	
  Cust_adr

  	
   

  	
  C(200)

  	
   

  	
  Legal address of the client (central agency)

  
	
  22.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

  	
  Date of liquidation of seller’s invoice

  
	
  23.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  C(21)

  	
   

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

  

 

 25
 

 

 

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_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 42

  	 

	
  2.

  	
   

  	
  Рeriod_d

  	
   

  	
  С (7)

  	
   

  	
  Accounting period (MM.YYYY)

  	 

	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C (4)

  	
   

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

  	 

	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the recipient of the bill.

  	 

	
  5.

  	
   

  	
  User_fio

  	
   

  	
  С (80)

  	
   

  	
  Name of User

  	 

	
  6.

  	
   

  	
  Cust_adr

  	
   

  	
  C(200)

  	
   

  	
  Address of individual

  	 

	
  7.

  	
   

  	
  Cust_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN of the client

  	 

	
  8.

  	
   

  	
  Sel_f_num

  	
   

  	
  С (21)

  	
   

  	
  Invoice number

  	 

	
  9.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20,4)

  	
   

  	
  Cost of services (including VAT, rubles, kopecks)

  	 

	
  10.

  	
   

  	
  Nds

  	
   

  	
  N (20,4)

  	
   

  	
  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)

  

 

 26
 

 

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

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  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

  
	
  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.

 27
 

 

The
description of the fields for the DBF file

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 43

  
	
  2.

  	
   

  	
  Рeriod_d

  	
   

  	
  С (7)

  	
   

  	
  Accounting period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C (4)

  	
   

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

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the recipient of the bill.

  
	
  5.

  	
   

  	
  Sel_f_num

  	
   

  	
  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.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

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

  
	
  8.

  	
   

  	
  Accept_dat

  	
   

  	
  D

  	
   

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

  
	
  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 (20,4)

  	
   

  	
  Purchase total, including VAT (rubles, kopecks)

  
	
  14.

  	
   

  	
  Pr_net_18

  	
   

  	
  N (20,4)

  	
   

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

  
	
  15.

  	
   

  	
  Nds_18

  	
   

  	
  N (20,4)

  	
   

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

  
	
  16.

  	
   

  	
  Pr_net_10

  	
   

  	
  N (20,4)

  	
   

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

  
	
  17.

  	
   

  	
  Nds_10

  	
   

  	
  N (20,4)

  	
   

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

  
	
  18.

  	
   

  	
  Pr_net_0

  	
   

  	
  N (20,4)

  	
   

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

  
	
  19.

  	
   

  	
  Pr_net_20

  	
   

  	
  N (20,4)

  	
   

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

  
	
  20.

  	
   

  	
  Nds_20

  	
   

  	
  N (20,4)

  	
   

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

  
	
  21.

  	
   

  	
  No_nds

  	
   

  	
  N (20,4)

  	
   

  	
  Purchases exempt from taxation (rubles, kopecks)

  
	
  22.

  	
   

  	
  Nds_priz

  	
   

  	
  N (1)

  	
   

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

  

 

 

 28
 

 

 

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

  	
   

  	
  1.1

  	
   

  	
  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_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 44

  
	
  2.

  	
   

  	
  Рeriod_d

  	
   

  	
  С (7)

  	
   

  	
  Accounting period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C (4)

  	
   

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

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the recipient of the bill.

  
	
  5.

  	
   

  	
  User_fio

  	
   

  	
  С (80)

  	
   

  	
  Name of User

  
	
  6.

  	
   

  	
  Sel_f_num

  	
   

  	
  С (21)

  	
   

  	
  Invoice number

  
	
  7.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20,4)

  	
   

  	
  Cost of services (including VAT, rubles, kopecks)

  
	
  8.

  	
   

  	
  NDC

  	
   

  	
  N (20,4)

  	
   

  	
  Amount of VAT in service cost (rubles, kopecks)

  
	
  9.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  C(25)

  	
   

  	
  Details of the payment order Number

  
	
  10.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

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

  

 29
 

 

 

Form 5

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

	
  Form

  	
   

  	
   

  	
   

  	
  Cost of

  	
   

  	
  Details of the invoice

  
	
  number

  	
   

  	
  Name of representative offices

  	
   

  	
  services

  	
   

  	
  Number

  	
   

  	
  Date

  
	
   

  	
   

  	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  
	
   

  	
   

  	
  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_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 44

  
	
  2.

  	
   

  	
  Рeriod_d

  	
   

  	
  С (7)

  	
   

  	
  Accounting period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C (4)

  	
   

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

  
	
  4.

  	
   

  	
  Prs_n

  	
   

  	
  C(100)

  	
   

  	
  Name of representative offices

  
	
  5.

  	
   

  	
  Embassy_n

  	
   

  	
  N (20,4)

  	
   

  	
  Cost of services

  
	
  6.

  	
   

  	
  Sel_f_num

  	
   

  	
  C(21)

  	
   

  	
  Details of the invoice Number

  
	
  7.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

  	
  Details of the invoice Date

  
	
  8.

  	
   

  	
  Lettr_num

  	
   

  	
  C(21)

  	
   

  	
  Details of the letter of confirmation Number

  
	
  9.

  	
   

  	
  Lettr_date

  	
   

  	
  D

  	
   

  	
  Details of the letter of confirmation Date

  
	
  10.

  	
   

  	
  Contract_n

  	
   

  	
  C(25)

  	
   

  	
  Details of the agreement with the users Number

  
	
  11.

  	
   

  	
  Contract_d

  	
   

  	
  D

  	
   

  	
  Details of the agreement with the users Date

  

Note to drawing up of Forms:

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

XXXX
YY ZZZZZZ FFF UU.DBF,

where

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

-                                  ZZZZZZ
— accounting period in the form YYYYMM

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

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

 

 

 30

 

 

Appendix No. 5

to Agreement No. ____

dated __________________

 

Acceptance Act for Services
Rendered

Under Agreement No _____________ dated

For _____________ month ____________

 

	
  Date:

  	
   

  	
  Date:                       200 _

  

 

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

 

	
  Ref. No.

  	
   

  	
  Service Description

  	
   

  	
  The base for service cost

  counting

  	
   

  	
  Service Tariff, rubles/pcs

  	
   

  	
  Service Cost inc. VAT, rubles

  	
   

  	
  Including VAT, rubles

  
	
   

  	
   

  	
   

  	
   

  	
  Title

  	
   

  	
  Value

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  
	
  1

  	
   

  	
  Services, stipulated by para. 3.3.2 of the
  Agreement:

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1.1.

  	
   

  	
  Billing processing of telecommunications

  	
   

  	
  Capacity of outgoing LD/Int traffic, min.

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1.2.

  	
   

  	
  Forming, printing, storing, making account copies

  	
   

  	
  Capacity of outgoing LD/Int traffic, min.

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1.3.

  	
   

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

  	
   

  	
  Capacity of outgoing LD/Int traffic, min.

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1.4.

  	
   

  	
  Preparation of the reporting forms

  	
   

  	
  Documents package

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1.5.

  	
   

  	
  Delivery of the documents

  	
   

  	
  Capacity of outgoing LD/Int traffic, min.

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

The rendered services cost aggregated _____________, including VAT ______________.

The services were presented properly and according to Agreement terms.

 

 

	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  	
   

  	
   

  	
  Seal here

  	
   

  	
   

  
	
   

  	
   

  	
  dated “___” ______________ 200_

  	
   

  	
   

  	
   

  	
  dated “___” ______________ 200_

  

 

 

 

 

Appendix No. 6

to Agreement No. _____

dated  _________________

List of
Reporting Forms

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

1. F 88 Outgoing payable exchange data - presented
monthly

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

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

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

The procedure of providing the information to
Rostelecom

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

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

The terms of
providing forms to Rostelecom:

 

	
  form No.

  	
   

  	
  The terms of providing information by
  Operator

  
	
  12

  	
   

  	
  7

  
	
  4

  	
   

  	
  7

  
	
  88

  	
   

  	
  5

  
	
  65

  	
   

  	
  27

  

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

Example of the filling the sample.

	
  Name of firm
  (organization department)

  	
   

  	
  Operator

  	
   

  	
   

  	
   

  	
   

  
	
  Document code

  	
   

  	
  1

  	
   

  	
  OKDP

  	
   

  	
  5420030

  
	
  Firm code

  	
   

  	
  51500х

  	
   

  	
  OKONKh

  	
   

  	
  52300

  
	
  Head of firm
  (organization department)

  	
   

  	
  Parfenov A.I.

  	
   

  	
  OKATO

  	
   

  	
  50401372000

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  OKOGU

  	
   

  	
  49008

  
	
  OKPO          (8
  characters)

  	
   

  	
  04856347

  	
   

  	
  OKOPF

  	
   

  	
  90

  
	
  Organization
  department code

  	
   

  	
  0

  	
   

  	
  OKFS

  	
   

  	
  34

  

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

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

 

	
  For Rostelecom:

  	
   

  	
  For Operator:

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  	
  Seal here

  	
   

  
	
   

  	
  dated “__” __________ 200_

  	
   

  	
  dated “__” __________ 200_

  
	
   

  	
   

  	
   

  	
   

  

 

 

Appendix No. 7

to Agreement No. _____

dated  _________________

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

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

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

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

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

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

complaints from the Users
side.

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

reconciliation of the
Operator’s Reports and Rostelecom data;

detailed reconciliation
the Parties data;

comprehensive technical
study;

the checking of the
fidelity of VAT rates adaptation;

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

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

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

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

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

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

minimal  non-tariff limit of the calls,

type of the calls number
round-off,

tariffs.

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

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

7.                            Detailed
reconciliation

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

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

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

ancillary parameters
(switchboards, trunks, numbering capacity),

directions of the
detailed reconciliation (codes AВС/DEF),

size of the detailed
reconciliation,

 

data exchange type.

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

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

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

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

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

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

comprehensive technical
study should be performed.

8.                             Comprehensive technical study.

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

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

verification of capacity
for work of communication channels;

verification of the
recording completeness  of the tariff
files;

verification of recording
conditions of the tariff files;

registration of the
probing calls;

verification of the
routing Regulations;

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

using indirect methods of
research.

8.3.                    After getting
the results the report is 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

  	
   

  
	
  Period

  	
   

  	
  Zone

  AВС of

  Operator

  	
   

  	
  User

  category

  	
   

  	
  Tariff

  category

  	
   

  	
  Direction

  	
   

  	
  Direction

  code

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  total

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  total

  	
   

  	
  %

  (min)

  	
   

  	
  %

  (rubles)

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

Table 2. Format of call service data

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

	
  Tel_A*

  	
   

  	
  Tel_В*

  	
   

  	
  Mn_I*

  	
   

  	
  Mn_O*

  	
   

  	
  Date*

  	
   

  	
  Time*

  	
   

  	
  D_sec*

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

* fill-in spaces are marked

Field Tel_A*:
Number of the subscriber A phone

Field Tel_B*: Number of the subscriber B phone

Field Mn_I*: Mnemonics of incoming group of channels

 

Field Mn_O*:
Mnemonics of outgoing group of channels

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

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

Field D_sec*: Call duration (in seconds)

 

	
  For Rostelecom:

  	
   

  	
  For Operator:

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  	
  Seal here

  	
   

  
	
   

  	
  dated “__” __________ 200_

  	
   

  	
  dated “__” __________ 200_

  
	
   

  	
   

  	
   

  	
   

  

 

 

 

Appendix No. 8

to Agreement No. _____

dated  _________________

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

OAO Rostelecom

on ____________, the claim right transferred from

OAO Rostelecom to _____________

 

	
  

  	
   

  	
  User information

  
	
  Ref. No.

  	
   

  	
  Name of user — legal entity/ Full name of
  the user- individual

  	
   

  	
  Legal address of the legal entity/
  individual telephone installation address

  	
   

  	
  TIN of the legal entity and of the
  individual — individual entrepreneur

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  
	
   

  	
   

  	
  Total

  	
   

  	
  Х

  	
   

  	
  Х

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Indebtedness information

  
	
  Sum of indebtedness

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Services payment account details

  	
   

  	
  Services invoice details

  
	
  total, rubles

  	
   

  	
  including

  VAT, rubles

  	
   

  	
  Period of

  service rendering

  	
   

  	
  Established date

  of services payment

  	
   

  	
  number

  	
   

  	
  date

  	
   

  	
  number

  	
   

  	
  date

  
	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  
	
   

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Total Debtor debt amount
on ______20___,  the right of which is
transferred from OAO Rostelecom to _____________, amounting
to____________________rubles.

 

	
  For Rostelecom:

  	
   

  	
  For Operator:

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  	
  Seal here

  	
   

  
	
   

  	
  dated “__” __________ 2006

  	
   

  	
  dated “__” __________ 2006

  
	
   

  	
   

  	
   

  	
   

  

 

 

 

 Appendix No. 9

to Agreement No. _____

dated  _________________

Procedure for Parties’ Handling
of User Claims (Complaints)

Related to Providing/Failure to Provide Telecommunications

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

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

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

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

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

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

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

·                               date
and Moscow time of connection;

·                               called
number;

·                               duration
of providing telecommunications,

·                               amount
to be paid.

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

1.1.7              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.

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

 

	
  For Rostelecom:

  	
   

  	
  For Operator:

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  	
  Seal here

  	
   

  
	
   

  	
  dated “__” __________ 200_

  	
   

  	
  dated “__” __________ 200_

  
	
   

  	
   

  	
   

  	
   

  

 

 

 

 

Appendix No. 10

to Agreement No. _____

dated  _________________

REGULATIONS

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

1. Terms and Definitions

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

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

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

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

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

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

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

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

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

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

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

-                                  the limitation period in relation to
indebtedness has elapsed;

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

2.                          General

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;

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

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

 

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

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

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

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

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

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

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

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

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

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

5.                            Inventory
of Indebtedness

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

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

·                                Inventory
Deed as per Form 3 of the Regulations;

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

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

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

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

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

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

Approval of the said documents by Rostelecom implies:

·                                approval
by Rostelecom of inventory results;

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

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

·                                notification
on approval of inventory results and adjustments of Receivables due from Users
and Payables due Users in an optional form. The said notification, among other
things, must contain information on the 

 

period (month) during which adjustments are made in
the accounting records of Rostelecom and the Operator;

·                                approved
copy of Inventory Deed;

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

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

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

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

6.                          Order of
Collection of Overdue Receivables

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

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

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

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

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

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

6.4.                    In case after the measures indicated in
para. 6.3. have been taken the Overdue receivables have not been settled,
the Operator, not later than 40 days after forwarding of a warning letter
indicated in para. 6.3.3 of the present Regulations to the User with
Outstanding Receivables, files a suit to regular court (for a User being an
individual) or to arbitration court (for a User being a legal entity or an
individual entrepreneur) regarding collection of Overdue Receivables from such
User, provided the amount of such indebtedness of a User being a legal entity
constitutes not less than 1000 rubles, of a User being an individual — not less
than 200 rubles, and the overdue period makes up 3 months. In case the overdue
amount of a User being a legal entity constitutes less than 1000 rubles, and of
a User being an individual — less than 200 rubles, and the overdue period makes
up 3 months, the Operator, with simultaneous forwarding to Rostelecom of
Reference to Deed of Inventory of Settlements with Users for Rostelecom
long-distance and international services, forwards to Rostelecom calculation of
assumed expenses related to collection of such indebtedness. During 10 days
upon receipt of the said information Rostelecom is obliged to forward to the
Operator notification stating necessity to initiate collection of indebtedness
from such user by judicial means, or absence of such necessity. The Parties
have agreed that in case of non-receipt of the said notification from
Rostelecom within 30 days from the moment of forwarding of corresponding message
to Rostelecom, the Operator does not initiate collection of such indebtedness.

6.5                       Not less than 14 calendar days prior to filing
a suit specified in para. 6.4. of the present Regulations, the Operator
must forward to Rostelecom information on (1) presence of Overdue
Receivables in relation to corresponding Users with on line of pre-trial
measures taken by the Operator aimed at collection of Outstanding Receivables
by the 

 

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

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

6.7.                    Introduction
of restrictions on access to Telecommunications is applied to all telephone
exchanges. Termination of suspension of access of the User to
telecommunications is done after complete repayment of the emerged indebtedness
by the User.

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

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

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

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

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

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

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

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

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

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.

 

 

	
  For Rostelecom:

  	
   

  	
  For Operator:

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  	
  Seal here

  	
   

  
	
   

  	
  dated “__” __________ 200_

  	
   

  	
  dated “__” __________ 200_

  
	
   

  	
   

  	
   

  	
   

  

 

 

 

 

	
  

  	
  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

  	
   

  	
     

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  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

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

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

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

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)

  

 

 

 

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

  counterparty

  	
   

  	
  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)

  

 

 

 

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

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 

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

  

 

 

 

 

 

 

	
  

  	
   

  	
   

  	
  Form 4

  
	
   

  	
   

  	
   

  	
   

  
	
  Organization

  	
   

  	
   

  	
  I
  Approve

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
  (Name,
  title)

  
	
   

  	
   

  	
   

  	
   

  
	
  Organization 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.

  	
   

  	
  telephone 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.

 

 

	
  

  	
  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:

  	
   

  	
   

  	
   

  
	
  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)

  

 

 

 

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)

  

 

 

 

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)

  

 

 

 

Form 8

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

 

	
  

  	
   

  	
  Period of indebtedness write-off

  	
   

  	
   

  	
   

  	
  Sum received on

  account of

  	
   

  
	
  Ref. No.

  	
   

  	
  Month

  	
   

  	
  Year

  	
   

  	
  Name of counterparty

  	
   

  	
  indebtedness

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Director

  	
  (Full name)

  
	
   

  	
   

  
	
  Chief accountant

  	
  (Full name)

  

 

 

 

 

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

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 

Appendix No. 11

to Agreement No. ______________

dated  _______________

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

A G R E E
M E N T

on
long-distance and international telecommunications

The City _____________                                                                                                                                             Date:
___________

Rostelecom, Open Joint-Stock Company for Long-Distance
and International Telecommunications (License for provision of long-distance
and international telecommunications No. 29777 dated  11.12.2003.

                     ), represented by                                          “                                        ”,
acting on behalf of and commissioned by OAO Rostelecom on the grounds of the
agreement concluded between                                         ,
and OAO Rostelecom, No.                     
dated                     
hereinafter referred to as “Rostelecom”, represented by 

                                                                                                                                                                                                       ,
authorized to act by Power of Attorney dated 
                    
No.                     ,
on the one part, and                                       
                                                                                                    ,

hereinafter referred to as the “User”, represented by                                                                                                     
                                                                                                     , 

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

1                               DEFINITIONS:

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

1.2.                  “Billing period”
means the calendar month starting immediately after the month when
Telecommunication Services were rendered to Users.

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

1.4.                    “Tariff” is
the price used for Parties payment settlement.

1.5.                  “Telecommunications”
means long-distance and international Telecommunication Services rendered by
Rostelecom to the User using automatic service system or with the help of a
telephonist.

1.6.                    “User
Equipment” shall mean user (terminal) equipment installed at:
__________________________________________________________. Type of User
Equipment: telephone set, fax machine, data set (underscore
whatever applicable). User Equipment used individually or
collectively (underscore whatever applicable).
Subscriber number (additional subscriber
number):________________________________.

1.7.                    “Agent” shall
mean _______________________________________.

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

2.                            SUBJECT MATTER OF THE AGREEMENT

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

3.                            TELECOMMUNICATIONS
RENDERING TERMS AND CONDITIONS

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

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

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

 

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

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

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

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

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

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

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

4.                            RESPONSIBILITIES
OF THE PARTIES

4.1.                              Rostelecom
undertakes to:

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

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

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

The User undertakes to:

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

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

5.                            RIGHTS
OF THE PARTIES

5.1.                              Rostelecom
shall have the right to:

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

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

5.2.                    The User shall
have the right to:

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

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

6.                            PAYMENT
PROCEDURE

 

6.1.                  The User shall
effect payments for the Telecommunications provided to it by Rostelecom
hereunder exclusively to the bank account whereof details are stated in the
Telecommunications bill. The User’s monetary obligations with respect to the
Telecommunication Services provided to it shall terminate as from the moment
when the funds are credited on the bank account specified in the bill issued to
the User or else when cash is received at the Agent’s cash desk.

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

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

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

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

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

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

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

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

7.                            RESPONSIBILITIES
OF THE PARTIES

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

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

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

8.                            DISPUTE
SETTLEMENT

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

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

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

 

                                      the
location of the Agent (or of Agent’s branch serving the zone where the User is
resident (domiciled)), as the venue of such action.

9.                            FORCE
MAJEURE

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

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

10.                     AMENDMENT AND
TERMINATION PROVISIONS

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

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

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

11.                     PERIOD OF VALIDITY
OF THE AGREEMENT

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

12.                     MISCELLANEOUS

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

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

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

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

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

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

13.                     AGENT’S
ADDRESS AND BANKING DETAILS:

14.                     ADDRESSES AND
BANKING DETAILS OF PARTIES

 

 

	
  User: (as a minimum, specify the following: subscriber

  information (full name, date and place of birth, details of

  identifying document, - for individuals; official (trade) name

  — for legal entities);

  ____________________________

  _______________________________________

  Dated  ____________ 200_

  Seal here

  	
  Rostelecom:

  _________________________________

  _________________________________

  Dated  ____________ 200_

  Seal here

  

 

15. SIGNATURES OF
PARTIES

 

	
  For the User:

  ____________________________name

  _______________________________________

  Dated  ____________ 200_

  Seal here

  	
  For Rostelecom :

  _________________________________name

  _________________________________

   Dated  ____________ 200_

  Seal here

  

 

“

 

2. Form of
Public Offer

PUBLIC OFFER

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

Rostelecom, Open
Joint Stock Company for Long-Distance and International Telecommunication  (further — Rostelecom) acting on the grounds of long-distance and international
telecommunications license No. 29777, issued on 11.12.2003, represented by
the chief executive officer Yerokhin Dmitry Yevgenievich, acting on the grounds
of Articles of incorporation will conclude the agreement about long-distance
and international telecommunications on the below mentioned conditions with any
person meeting the criterion embodied in para. 1.2 below.

1.             DEFINITIONS:

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

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

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

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

1.5.                    “Tariff” is the
Service unit cost charged to the User.

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

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

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

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

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

2.         SUBJECT MATTER OF THE AGREEMENT

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

3.                            CONCLUDING
THE AGREEMENT AND TERMS OF TELECOMMUNICATION SERVICESS RENDERING

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

3.1.1. a) An individual or a legal entity Users of the Local operator
performing the following factual successive actions: dialing “8” on the User
equipment, dialing OAO Rostelecom (55 in case it is introduced) telephone
network choice code; dialing the code of the numbering area of the called
party; dialing the called party number; or

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

 6
 

 

User
through directory inquiry service “09”; ordering a long-distance or
international telecommunications with the help of a telephonist through
immediate or order service system, in accordance with the Regulations.

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

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

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

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

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

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

3.6.                    When rendering Telecommunication Services to
the user Rostelecom has a right to introduce limitations to the amount of
conversation orders and the duration of conversations.

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

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

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

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

4.                            RESPONSIBILITIES
OF THE PARTIES

4.1.                    Rostelecom undertakes
the responsibility:

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

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

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

4.2.                    The User undertakes
the responsibility:

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

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

5.                            RIGHTS
OF THE PARTIES

5.1.                    Rostelecom has a
right:

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

 7
 

 

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

5.2.                    The User has a right:

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

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

6.                            PAYMENT
PROCEDURE

6.1.                    Except for the cases of payment for
Telecommunications at payment offices of the Agent or Rostelecom in the order
covered by para. of the agreement, the User must pay for Telecommunication
Services to them by Rostelecom strictly in accordance with banking details
indicated in the payment bill. The Users money liability ceases at the moment
of money passing to the bank account, indicated in the bill made out to the
User.

6.2.                    Payment bill is made out by Rostelecom or by
the Agent, on behalf of Rostelecom. In Telecommunications payment bill made out
by the Agent it must be indicated that the bill was made out for payment of
Telecommunication Services, rendered by OAO Rostelecom.

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

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

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

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

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

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

7.                            RESPONSIBILITIES
OF THE PARTIES

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

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

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

 8
 

 

8.                            DISPUTE
SETTLEMENT

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

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

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

9.                            FORCE
MAJEURE

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

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

10.                     TERMINATION
OF THE AGREEMENT

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

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

11.                     PERIOD OF
VALIDITY  OF THE AGREEMENT

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

12.                     MISCELLANEOUS

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

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

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

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

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

 9
 

 

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

13.       ADDRESS AND BANKING DETAILS OF OAO ROSTELECOM

OAO Rostelecom
Legal address: 127091, Moscow,
Delegatskaya st. 5
Acc.:
Corr. acc.: 30101810400000000609
BIC:       
049805609
TIN:       
7707049388
KPP:      143532001
OGRN:   
1027700198767

14.       OAO ROSTELECOM AUTHORIZED SIGNATORY

For Rostelecom:

	
  D.Ye. Yerokhin

  	
   

  
	
  (full name)

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
   (signature)

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
  Date:_______________
  200__ 

  	
   

  
	
   

  	
   

  
	
  Seal here

  	
   

  

 

	
  Rostelecom: 

  	
  Operator: 

  
	
  General Director

  	
  General Director

  
	
  OAO Rostelecom

  	
  OAO Sibirtelecom:

  
	
   

  	
   

  
	
  /signed/ D.Ye.
  Yerokhin

  	
  /signed/ A.I. Nikulin

  
	
  dated
  February 22, 2006

  	
  dated February 22, 2006

  
	
  Seal here

  	
  Seal here

  

 

 10

 

APPENDIX NO. 3

to Agreement

No. 34-06-03
dated February 22, 2006

Report of the
Operator

Operator’s Agency Report

Under Agreement No.            
dated

for             
(month/accounting period) of            

Form 1.
Operator’s Report on Telecommunications agreements entered into with Users
during the Accounting Period pursuant to Paragraph 2.1.2. of the Agreement and
Agency agreements with  Associated
operators in the accounting period in accordance with para. 2.1.1. of this
Contract

	
   

  	
   

  	
  Number of agreements entered

  into in the Accounting Period

  	
   

  	
  Branch 1

  	
   

  	
  Branch 2

  	
   

  	
  Branch 3

  	
   

  	
  . . .

  	
   

  
	
  1

  	
   

  	
  With Asssociated
  operators in accordance with Form 1 (Appendix 1)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  2.

  	
   

  	
  With Associated
  operators in accordance with Form 2 (Appendix 1)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  3.

  	
   

  	
  With Users

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 2.
List of Associated Operators with whom agency agreements have been entered into
in the manner prescribed by Paragraph 2.1.1. of this Contract

	
  Ref. No.

  	
   

  	
  Associated Operator’s trade name

  	
   

  	
  Agreement form

  	
   

  	
  Dateof entry

  	
   

  	
  Number of agreement

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 3.
Number of agreements entered into during the Accounting Period pursuant
to Paragraphs 2.1.1. and 2.1.2. of the Agreement

	
  Agreements entered into during 

  Accounting Period

  	
   

  	
  Total entered into

  during Billing Period

  	
   

  	
  Fee due for agreements

  entered into, in RUR

  	
   

  	
  Total amount, in

  RUR, net of VAT

  	
   

  
	
  With Users

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  With Asssociated
  operators in accordance with Form 1 (Appendix 1)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  With Associated operators in accordance with Form 2 (Appendix 1)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Operator’s fee is RUR _______________________  net of VAT

VAT amount @ 18% is RUR ________________________ .

Total Operator’s fee is RUR: __________ with VAT

	
  Rostelecom:

  	
   

  	
   

  	
   

  	
  Operator:

  	
   

  	
   

  
	
  General Director

  	
   

  	
   

  	
   

  	
  General Director

  	
   

  	
   

  
	
  OAO Rostelecom

  	
   

  	
   

  	
   

  	
  OAO Sibirtelecom:

  	
   

  	
   

  
	
  /signed/  D.Ye. Yerokhin

  	
   

  	
  /signed/  A.I. Nikitin

  
	
  dated February 22, 2006

  	
   

  	
  dated February 22, 2006

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  	
   

  	
   

  	
  Seal here

  	
   

  	
   

  
									

 

 11
 

 

APPENDIX NO. 4

to Agreement

No. 34-06-03
dated February 22, 2006

List of Associated
Operators

	
  Ref.

  No.

  	
   

  	
  Operator’s full name

  	
   

  	
  Operator’s trade

  name

  	
   

  	
  License number

  	
   

  	
  Legal address

  	
   

  	
  Physical address

  	
   

  
	
  1.

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  2.

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  3.

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Rostelecom:

  	
   

  	
   

  	
   

  	
  Operator:

  	
   

  	
   

  
	
  General Director

  	
   

  	
   

  	
   

  	
  General Director

  	
   

  	
   

  
	
  OAO Rostelecom

  	
   

  	
   

  	
   

  	
  OAO Sibirtelecom:

  	
   

  	
   

  
	
  /signed/  D.Ye. Yerokhin

  	
   

  	
  /signed/  A.I. Nikitin

  
	
  dated February 22, 2006

  	
   

  	
  dated February 22, 2006

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  	
   

  	
   

  	
  Seal here

  	
   

  	
   

  
									

 

 12

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"}]]