Document:

Exhibit 4.21.1

 

APPENDIX NO. 1

to Agency Agreement

(Form 1)

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

 

AGREEMENT

 

	
  City

  	
   

  	
  Date:                              200  

  

 

 

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

hereinafter referred to as the “Operator”,
represented by                                                                
                                                           

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

 

1.               Terms and Definitions

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

2.              Subject Matter of the Agreement

 

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

 

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

 

3.                                       Rights and Obligations of the Parties

 

3.1.                              Rostelecom undertakes the following
obligations:

 

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

 

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

 

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

 

3.2.                              Rostelecom has a right:

 

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

 

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

 

3.3.                              The Operator undertakes the following
obligations:

 

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

 

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

 

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

 

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accordance with the procedure indicated in Appendix No. 4
hereunder. In case of impossibility of the independent billing of Users’
outgoing long-distance and international calls (e.g. by absence of Operator’s
own billing system), the billing indicated above must be provided by means of
bringing in third parties as subcontractors.

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

3.4.         The Operator has the following
rights:

 

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

 

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

 

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

 

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

 

3.5.         The Parties undertake the
following obligations:

 

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

 

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

 

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

 

4.                   Parties’ Settlement

 

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

 

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

 

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

 

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

 

4.1.4.                     Regardless of the provisions of 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 minimum payment to Rostelecom in
the amount of not less than 50 % of the Accrued Revenue 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
comments thereto, and draws up the Invoice for the payments in the amount of
the undisputed amount.  Copies of the Invoice and the approved Operator’s
Report,  Acceptance Act and Offset Act
are sent to the Operator by a facsimile transmission, while the original
documents shall be sent by registered mail with receipt acknowledged.

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

4.11.
Recovery of Expenses.

 

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

 

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

 

5

 

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.

 

5.                   General Requirements to the Performance of the Claims Proceedings

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

6.2.           The international telecommunications Tariffs are determined by
Rostelecom and can be changed at any time, at that, Rostelecom is obliged to
inform the Operator about the like changes in advance, 

 

6

 

in the written form, no later than 30 calendar days before the
introduction of the new international telecommunications Tariffs.

 

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

 

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

 

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

 

7.                   Responsibility of the Parties

 

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

 

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

 

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

 

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

 

7.5.           In case of violation by Rostelecom of their obligations for the
remuneration of the services rendered by the Operator, the Operator has the
right to demand from Rostelecom the payment of the forfeit in the form of
penalty, in the amount of 1/300 of the refinancing rate of the Central Bank of
the Russia Federation for every day of payment delinquency. The Rostelecom is
obliged

 

7

 

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

 

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

 

8.                   Force Majeure Circumstances

 

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

 

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

 

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

 

9.                   Settlement of Disputes

 

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

 

8

 

moment
of appeal by the penaltyed Party to the other Party, each of the Parties has
the right to initiate the transfer of the like dispute for it to be considered
by the Arbitration court in accordance with the RF Code of Arbitration
Procedure.

 

10.            Notifications

 

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

 

	
  If the Operator is the addressee:

  
	
   

  	
  Russian Federation,

  
	
   

  	
  Address:

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
  Fax:

  	
   

  	
   

  	
   

  
	
   

  	
  Tel:

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
  If Rostelecom is the addressee:

  	
   

  
	
  Russian Federation,

  	
   

  
	
   

  	
  Address:

  	
   

  	
   

  	
   

  
	
   

  	
  Fax:

  	
   

  	
   

  
	
   

  	
  Tel:

  	
   

  	
   

  

 

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

 

11.            Effective
date of the Agreement and its validity term

 

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

 

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

 

12.              Miscellaneous

 

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

 

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

 

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

 

12.4. List
of Appendices:

 

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

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

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

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

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

Appendix
No. 5 Acceptance act for services rendered.

Appendix
No.6 List of reporting forms.

Appendix
No. 7 Settlement procedure.

Appendix
No. 8 Check-up procedure.

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

 

9

 

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

Appendix No. 11 Procedure for conclusion
of Agreements.

 

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

 

13.            Details
and Signatures of the Parties

 

	
  Full or abbreviated name
  of the

  company

  	
   

  	
  OAO Rostelecom

  	
   

  	
   

  
	
  Location

  	
   

  	
  5, Delegatskaya st., 127091 Moscow, Russia

  	
   

  	
   

  
	
  Postal address

  	
   

  	
   

  	
   

  	
   

  
	
  Telephone (by the postal address)

  	
   

  	
   

  	
   

  	
   

  
	
  Account number:

  	
   

  	
   

  	
   

  	
   

  
	
  Full
  name of the banking establishment

  	
   

  	
   

  	
   

  	
   

  
	
  Identification
  number TIN/KPP

  	
   

  	
   

  	
   

  	
   

  
	
  Industry
  code by OKVED

  	
   

  	
   

  	
   

  	
   

  
	
  Company code by OKPO

  	
   

  	
   

  	
   

  	
   

  

 

	
  For Rostelecom :

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  200  

  	
   

  	
   

  	
  200  

  
	
  Seal here

  	
   

  	
  Seal here

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
								

 

Appendix No. 1

to Agreement No.         
dt.     

 

Form 1. Agreement on
long-distance and international telecommunications for corporate Users

 

AGREEMENT

 

on
long-distance and international telecommunications

 

	
  City

  	
   

  	
  Dated:

  	
   

  

 

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

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

10

 

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

 

1. DEFINITIONS:

 

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

 

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

 

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

 

1.4. “Tariff” shall mean the rate of payment for each Service
provided under the Agreement between the Parties.

 

1.5. “Telecommunications” shall mean long-distance and
international Telecommunication Services rendered hereunder by Rostelecom to
the User using automatic service system or with the help of an operator.

 

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

 

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

Subscriber number (additional subscriber
number):                                                                .

 

1.7. “Agent” shall mean       OAO                                                                        .

 

1.8. “Regulations” shall mean Local,
Intrazonal, Long-Distance and International Telecommunication Services
rendering Regulations, approved by Resolution of the Russian Government No. 310
dt. May 18, 2005.

 

2. SUBJECT MATTER

 

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

 

3. TELECOMMUNICATIONS RENDERING TERMS AND CONDITIONS

 

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

 

3.2. To receive the Telecommunications via the automated service
system, the User shall perform the following course of action: dial “8” from
the User Equipment; dial OAO Rostelecom’s network selection code “55” in case
of a long-distance telephone call or “10” in case of an international telephone
call; dial call party’s numbering area code; dial call party’s subscriber
number.

 

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

 

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

 

11

 

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

 

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

 

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

 

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

 

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

 

4. RESPONSIBILITIES OF THE PARTIES

 

4.1. Rostelecom undertakes 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 the Russian Federation and the Agreement.

 

4.2. The User undertakes to:

 

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

 

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

 

5. RIGHTS OF THE PARTIES

 

5.1. Rostelecom shall have the right to:

 

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

 

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

 

5.2. The User shall have the right to:

 

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

 

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

 

6. PAYMENT PROCEDURE

 

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

 

12

 

The User’s
monetary obligations with respect to the Telecommunication Services provided to
it shall terminate as from the moment when the funds are credited on the bank
account specified in the bill issued to the User or else when cash is received
at the Agent’s cash desk.

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

7. RESPONSIBILITIES OF THE PARTIES

 

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

 

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

 

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

 

13

 

8. DISPUTE SETTLEMENT

 

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

 

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

 

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

 

9. FORCE MAJEURE CIRCUMSTANCES

 

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

 

proportionally to the period of its activity. If the influence of the
force majeure circumstances lasts longer than six months, the Parties are
obliged, upon proposal of one of the Parties, to coordinate the further actions
and/or the possibility of denouncement of the Agreement.

 

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

 

10. AMENDMENT AND TERMINATION PROVISIONS

 

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

 

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

 

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

 

11. PERIOD OF VALIDITY OF THE AGREEMENT

 

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

 

12. MISCELLANEOUS

 

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

 

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

 

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

 

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

 

14

 

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

 

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

 

13. Address and banking details
of the Agent:

 

14. Addresses and banking
details of Parties

 

	
  User: (as a minimum, specify the
  following:
  user’s details (full name (trade name) – for
  legal entities);

  	
   

  	
  Rostelecom:

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Dt.
                              200

  
	
  Dt.
                              200

  	
   

  	
  Seal here

  
	
  Seal here

  	
   

  	
   

  
					

 

15. Signatures of
Parties

 

	
  For the User:

  	
   

  	
  For Rostelecom:

  
	
   

  	
  full name

  	
   

  	
   

  	
  full name

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Dt.
                              200

  
	
  Dt.
                              200

  	
   

  	
  Seal here

  
	
  Seal here

  	
   

  	
   

  
						

 

“

 

15

 

2. Form of Public Offer

 

PUBLIC OFFER

 

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

 

Rostelecom, Open Joint Stock Company for
Long-Distance and International Telecommunications (further – Rostelecom) acting on the grounds of long-distance and
international telecommunications license No. 29777, issued on 11.12.2003,
represented by General Director Yerokhin Dmitry Yevgenievich, authorized to act
by the Charter, will conclude the agreement on long-distance and international
telecommunications on the below mentioned conditions with any person meeting
the criterion embodied in para. 1.2 below.

 

1.                                     DEFINITIONS:

 

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

 

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

 

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

 

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

 

1.5.                           “Tariff” means the rate of payment for
each Service provided under the Agreement between the Parties.

 

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

 

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

 

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

 

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

 

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

 

2.                                     SUBJECT MATTER

 

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

 

3.                                     CONCLUDING THE AGREEMENT AND
TERMS OF TELECOMMUNICATION SERVICES RENDERING

 

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

 

16

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

4.                                     RESPONSIBILITIES OF THE PARTIES

 

4.1.                           Rostelecom undertakes the responsibility:

 

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

 

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

 

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

 

4.2.                           The User undertakes the responsibility:

 

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

 

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

 

5.                                     RIGHTS OF THE PARTIES

 

5.1.                           Rostelecom has a right:

 

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

 

17

 

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

 

5.2.                           The User has a right:

 

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

 

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

 

6.                                     PAYMENT PROCEDURE

 

6.1.                           Except for the cases of payment
for Telecommunications at payment offices of the Agent or Rostelecom in the
order covered by para. 6.7 hereof, the User must pay for Telecommunication
Services rendered hereunder to him by Rostelecom strictly in accordance with
banking details indicated in the payment bill. The User’s money liabilities
cease at the moment of crediting cash to the bank account, indicated in the
bill made out to the User.

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

7.                                     RESPONSIBILITIES OF THE PARTIES

 

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

 

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

 

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

 

18

 

8.                                     DISPUTE SETTLEMENT

 

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

 

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

 

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

 

9.                                     FORCE MAJEURE CIRCUMSTANCES

 

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

 

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

 

10.                              TERMINATION OF THE AGREEMENT

 

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

 

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

 

11.                              PERIOD OF VALIDITY OF THE AGREEMENT

 

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

 

12.                              MISCELLANEOUS

 

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

 

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

 

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

 

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

 

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

 

19

 

and, according to the procedure established by the Agreement, to
address claims against Rostelecom to the Agent, caused by non-fulfillment or
improper fulfillment of the Agreement by Rostelecom.

 

12.6.                    In case if the permanent place of
residence of an individual User, or the location of a corporate User does not
coincide with the territory of operation of the Agent and/or the User does not
belong to the category of Users, served by the Agent, provisions of the preset
Agreement, concerning the Agent are not used on conditions of fulfillment of
the Agreement by the Parties.

 

13.            Address
and banking details of OAO Rostelecom

 

	
  OAO Rostelecom

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

  
	
  Acc.:

  
	
  Corr.
  acc.: 30101810400000000609

  
	
  BIK:                       049805609

  
	
  TIN:                       7707049388

  
	
  KPP:                   143532001

  
	
  OGRN:          1027700198767

  

 

15.            OAO Rostelecom Authorized
Signatory

 

	
  For Rostelecom:

  
	
   

  	
   

  
	
  (full name)

  	
   

  
	
   

  
	
   

  	
   

  
	
  (signature)

  	
   

  
	
  Date:                              200

  
	
  Seal here

  
			

 

20

 

Appendix 2

to Agreement No.         

dt.                
2006

 

Cost of services and amount of
agency fee of the Operator

 

	
  Ref.
  No.

  	
   

  	
  Items

  	
   

  	
  Price

  
	
  1.

  	
   

  	
  COLLECTING SUBSCRIBER
  PAYMENTS, % of the accrued income

  	
   

  	
  5.25%

  
	
  2.

  	
   

  	
  BILLING PROCESSING OF
  TELECOMMUNICATIONS, roubles/min

  	
   

  	
  0.063

  
	
  3.

  	
   

  	
  CLAIMS PROCEEDINGS, % of the
  accrued income

  	
   

  	
  2.1%

  
	
  4.

  	
   

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

  	
   

  	
  0.032

  
	
  5.

  	
   

  	
  DRAWING UP, PRINTING, STORING,
  MAKING INVOICE COPIES, ACTS 

  OF PERFORMED WORKS, SIGNING RECONCILIATION REPORTS WITH 

  CLIENTS, roubles/min

  	
   

  	
  0.053

  
	
  6.

  	
   

  	
  DOCUMENTATION DELIVERY,
  roubles/min

  	
   

  	
  0.021

  
	
  7.

  	
   

  	
  CALL CENTER FOR CLIENTS,
  roubles/min

  	
   

  	
  0.042

  
	
  8.

  	
   

  	
  CONDLUSION OF AGREEMENTS WITH
  LEGAL ENTITIES, roubles per agreement

  	
   

  	
  T(4)

  

 

Comment:

 

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

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

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

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

 

	
  For Rostelecom:

  	
  For Operator:

  
	
   

  	
   

  
	
  General Director

  	
  General Director

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
  200

  	
   

  	
   

  	
  200

  	
   

  
	
  Seal here

  	
  Seal here

  
								

 

21

 

Appendix No. 3

to Agreement No.

dt.                         
200

 

Report of the Operator

on the accrued Revenue paid for the Services
rendered to the Users

Under Contract No.                    
dt.

 

Form 1.1

 

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

 

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.2

 

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

 

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.3

 

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

 

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.4

 

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

 

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

22

 

Form 1.5

 

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

 

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.6

 

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

 

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Note to completion of Forms 1.1.-1.6:

 

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

(c)                        OAO Rostelecom, Main Computer Center

 

	
  Name of the company (organization 

  department)

  	
   

  	
   

  
	
  Document code

  	
   

  	
   

  
	
  Company code

  	
   

  	
   

  	
  Code by OCIEA

  	
   

  
	
  Director of the company

  (organization department)

  	
   

  	
   

  	
  Code by OKONKh

  	
   

  
	
  Consolidated account
  indication        (1 digit)

  	
  0

  	
   

  	
  Code by OKATO

  	
   

  
	
  Code by OKPO                         (8
  digits)

  	
   

  	
   

  	
  Code by OKOGU

  	
   

  
	
  Code by OKPO of the organization

  department                   (8
  digits)

  	
   

  	
   

  	
  Code by OKOPF

  	
   

  
	
  Code of the subject of the Russian Federation

  (press the Select button,OK)

  	
   

  	
   

  	
  Code by OKFS

  	
   

  
	
   

  	
   

  	
   

  	
  Select:

  	
   

  
	
  Code of the Form  by OKUD      (7
  digits)

  	
   

  	
   

  	
  Code of the constituent entity of the Russian Federation    OK

  
	
  Type of
  report                (from
  the list)

  	
  01

  	
   

  	
   

  
	
  Code of the
  Form               (2
  digits)

  	
   

  	
   

  	
   

  
	
  Code of the subsystem      (3 digits)

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
  Financial
  year                   (4
  digits)

  	
   

  	
   

  	
   

  
	
  Accountable
  month         (from the list)

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
  Performer:

  	
   

  	
   

  	
   

  
	
  Contact telephone:

  	
   

  	
   

  	
   

  
	
  Date of report composition:

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
  Title-page filling check (TITUL)

  
	
   

  	
   

  	
   

  	
   

  
	
  Additional information:

  	
   

  	
   

  	
   

  
	
  Postal
  code:                      (6
  digits)

  	
   

  	
   

  	
   

  
	
  Postal address:

  	
   

  	
   

  
	
  Code of the
  operator:          (4
  digits)

  	
   

  	
   

  
	
  Outgoing ABC zone

  	
   

  	
   

  

 

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

 

23

 

2.               The reports on the volumes and accrued Revenue
for the services rendered are drawn up for each 

ABC zone of the Operator in separate
forms 1.1 – 1.6. At that, each of the forms includes the consolidations for the
incoming directions of the connection (data aggregation is performed for each
incoming direction, tariff and tariff category).

 

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

 

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

XXXX YY ZZZZZZ FFF CCCCCCC UU.xls,

where

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

•                  ZZZZZZ – reporting period in the form YYYYMM

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

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

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

 

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

 

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

 

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

 

Form 1.7

 

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

 

	
   

  	
   

  	
   

  	
   

  	
  In roubles

  	
   

  
	
  Direction

  	
   

  	
  In minutes

  	
   

  	
  Without

  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  
	
  International
  telecommunications, total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Individuals

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Self-sustained organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Budgetary organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Long-distance
  telecommunications, total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Individuals

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Self-sustained organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Budgetary organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Note to completion of Form 1.7:

 

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

 

24

 

(c)                        OAO Rostelecom, Main Computer Center

 

	
  Name of the company (organization 

  department)

  	
   

  	
   

  
	
  Document code

  	
   

  	
   

  
	
  Company code

  	
   

  	
   

  	
  Code by OCIEA

  	
   

  
	
  Director of the company

  (organization department)

  	
   

  	
   

  	
  Code by OKONKh

  	
   

  
	
  Consolidated account indication       (1
  digit)

  	
  0

  	
   

  	
  Code by OKATO

  	
   

  
	
  Code by OKPO                              (8
  digits)

  	
   

  	
   

  	
  Code by OKOGU

  	
   

  
	
  Code by OKPO of the organization 

  department                                        (8
  digits)

  	
   

  	
   

  	
  Code by OKOPF

  	
   

  
	
  Code of the subject of the Russian Federation

  	
   

  	
   

  	
  Code by OKFS

  	
   

  
	
   

  	
   

  	
   

  	
  Select:

  	
   

  
	
  Code of the Form  by OKUD            (7
  digits)

  	
   

  	
   

  	
  Code
  of the constituent entity of the Russian Federation  OK

  
	
  Type of report                                  (from
  the list)

  	
  01

  	
   

  	
   

  
	
  Code of the Form                             (2
  digits)

  	
   

  	
   

  	
   

  
	
  Code of the subsystem                     (3
  digits)

  	
   

  	
   

  	
   

  
	
  Financial year                                  (4
  digits)

  	
   

  	
   

  	
   

  
	
  Accountable month                     (from
  the list)

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
  Performer:

  	
   

  	
   

  	
   

  
	
  Contact telephone:

  	
   

  	
   

  	
   

  
	
  Date of report composition:

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
  Title-page filling check (TITUL)

  
	
   

  	
   

  	
   

  	
   

  
	
  Additional information:

  	
   

  	
   

  	
   

  
	
  Postal code:                                (6
  digits)

  	
   

  	
   

  	
   

  
	
  Postal address:

  	
   

  	
   

  	
   

  
	
  Code of the operator:                 (4
  digits)

  	
   

  	
   

  	
   

  
	
  Outgoing ABC zone

  	
   

  	
   

  	
   

  

 

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

 

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

 

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

XXXX ZZZZZZ FFF UU.xls,

where

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

•                  ZZZZZZ – reporting period in the form YYYYMM

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

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

 

25

 

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

 

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

 

	
   

  	
   

  	
  Service arrears by the

  beginning of the reporting

  month

  	
   

  	
  Services rendered during the reporting month

  	
   

  	
  Service payments for the reporting month

  	
   

  
	
   

  	
   

  	
  For the services

  	
   

  	
   

  	
   

  	
  Long-distance

  telecommunications

  	
   

  	
  International

  telecommunications

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  liable to

  Revenue tax at

  	
   

  	
  For the

  services

  	
   

  	
  Services liable

  to Revenue tax

  	
   

  	
  Services

  	
   

  	
  Services liable

  to Revenue tax

  	
   

  	
  Services

  	
   

  	
  For the services liable to

  	
   

  	
   

  	
   

  
	
  Period of 

  service

  	
   

  	
  the rate of

  18%

  	
   

  	
  liable to

  Revenue tax

  	
   

  	
  at the rate of

  18%

  	
   

  	
  liable to

  Revenue tax

  	
   

  	
  at the rate of

  18%

  	
   

  	
  liable to

  Revenue tax

  	
   

  	
  Revenue tax at the rate of

  18%

  	
   

  	
  For the services

  liable to Revenue

  	
   

  
	
  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

  	
   

  	
  tax at the rate of

  0%

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Prepayment accounted for

  service payments in the reporting

  month

  	
   

  	
  Service arrears adjustment

  	
   

  	
  Debt write-off connected with

  inventory

  	
   

  	
  Service arrears by the end of the

  reporting month

  	
   

  
	
  For the services

  liable to Revenue

  tax at the rate of

  18%

  	
   

  	
  For the

  services

  liable to

  Revenue tax

  	
   

  	
  For the services

  liable to Revenue

  tax at the rate of

  18%

  	
   

  	
  For the

  services

  liable to

  Revenue tax

  	
   

  	
  For the services

  liable to Revenue

  tax at the rate of

  18%

  	
   

  	
  For the

  services

  liable to

  Revenue tax

  	
   

  	
  For the services

  liable to Revenue

  tax at the rate of

  18%

  	
   

  	
  For the

  services

  liable to

  Revenue tax

  	
   

  
	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

26

 

2.2
Service prepayment flow in                  
month, roubles, kopecks

 

	
  Prepayment

  period

  	
   

  	
  Prepayment arrears by the beginning

  of the reporting month

  	
   

  	
  Prepayment received in the reporting

  month

  	
   

  	
  Prepayment accounted for service payments in the

  reporting month

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  For the services

  liable to Revenue

  tax at the rate of

  18%

  	
   

  	
  For the services

  liable to Revenue

  tax at the rate of

  0%

  	
   

  	
  For the services

  liable to

  Revenue tax at

  the rate of 18%

  	
   

  	
  For the services

  liable to Revenue

  tax at the rate of

  0%

  	
   

  	
  Services liable to

  Revenue tax at the

  rate of 18%

  	
   

  	
  Services liable to Revenue tax

  at the rate of 0%

  	
   

  
	
  Month

  	
   

  	
  Year

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Correction of prepayment arrears received

  in connection with inventory

  	
   

  	
  Write-off of prepayment arrears received in

  connection with inventory

  	
   

  	
  Prepayment arrears by the end of the

  reporting month

  	
   

  
	
  For the services liable

  to Revenue tax at the

  rate of 18%

  	
   

  	
  Services liable to

  Revenue tax at the

  rate of 0%

  	
   

  	
  For the services liable

  to Revenue tax at the

  rate of 18%

  	
   

  	
  Services liable to

  Revenue tax at the

  rate of 0%

  	
   

  	
  For the services liable

  to Revenue tax at the

  rate of 18%

  	
   

  	
  Services liable to

  Revenue tax at the

  rate of 0%

  	
   

  
	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

27

 

Note to completion of Forms 2.1.-2.2:

 

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

 

(c)          OAO Rostelecom, Main Computer Center

 

	
  Name of the company (organization 

  department)

  	
   

  	
   

  	
   

  	
   

  
	
  Document code

  	
   

  	
   

  	
   

  	
   

  
	
  Company code

  	
   

  	
   

  	
  Code by OCIEA

  	
   

  
	
  Director of the company

  (organization department)

  	
   

  	
   

  	
  Code by OKONKh

  	
   

  
	
  Consolidated account indication      (1
  digit)

  	
  0

  	
   

  	
  Code by OKATO

  	
   

  
	
  Code by OKPO                             (8
  digits)

  	
   

  	
   

  	
  Code by OKOGU

  	
   

  
	
  Code by OKPO of the organization 

  department                                   (8
  digits)

  	
   

  	
   

  	
  Code by OKOPF

  	
   

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

  	
   

  	
   

  	
  Code by OKFS

  	
   

  
	
   

  	
   

  	
   

  	
  Select:

  	
   

  
	
  Code of the Form  by OKUD         (7
  digits)

  	
   

  	
   

  	
  Code of the constituent entity of the Russian Federation    OK

  
	
  Type of report                      (from
  the list)

  	
  01

  	
   

  	
   

  
	
  Code of the Form                    (2
  digits)

  	
   

  	
   

  	
   

  
	
  Code of the subsystem               (3
  digits)

  	
   

  	
   

  	
   

  
	
  Financial year                           (4
  digits)

  	
   

  	
   

  	
   

  
	
  Accountable month                (from
  the list)

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
  Performer:

  	
   

  	
   

  	
   

  
	
  Contact telephone:

  	
   

  	
   

  	
   

  
	
  Date of report composition:

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
  Title-page filling check (TITUL)

  
	
  Additional information:

  	
   

  	
   

  	
   

  
	
  Postal code:                    (6
  digits)

  	
   

  	
   

  	
   

  
	
  Postal address:

  	
   

  	
   

  	
   

  
	
  Code of the operator:           (4
  digits)

  	
   

  	
   

  	
   

  
	
  Outgoing ABC zone

  	
   

  	
   

  	
   

  

 

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

 

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

 

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

 

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

 

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

XXXX ZZZZZZ FFF UU.xls,

where

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

•                  ZZZZZZ – reporting period in the form YYYYMM

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

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

 

28

 

	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  200

  	
   

  	
   

  	
  200

  
	
  Seal here

  	
   

  	
  Seal here

  
									

 

29

 

	
   

  	
  Appendix No. 4

  
	
   

  	
  to Agreement No.                 

  
	
   

  	
  dt.

  

 

Peculiarities of the Interaction of Rostelecom and the Operator 

for the Provision of the Observance of the VAT Law

 

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

 

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

 

The lines of the invoices are filled as
follows:

 

	
  Number

  of invoice line

  	
   

  	
  Order
  of filling out (what is indicated)

  
	
  1

  	
   

  	
  2

  
	
  1

  	
   

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

  
	
  2

  	
   

  	
  Company name (OAO Rostelecom)

  
	
  2A

  	
   

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

  
	
  26

  	
   

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

  
	
  3

  	
   

  	
  Dash

  
	
  4

  	
   

  	
  Dash

  
	
  5

  	
   

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

  
	
  6

  	
   

  	
  Name of the client (parent
  organization)

  
	
  6a

  	
   

  	
  Legal address of the client
  (parent organization)

  
	
  6b

  	
   

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

  

 

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

 

To facilitate the signing of invoices for the
Users for the services rendered by Rostelecom on behalf of Rostelecom,
Rostelecom issues a power of attorney for the right of signing of invoices 

 

30

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

31

 

The Reports for the formation of the sales
and purchase logs are presented no later than the 18th day of the
month following the reporting month. The Registers of the Services of Rostelecom
and the prepayments included into the consolidated invoices are presented no
later than the 20th day of the third month following the reporting
month.

 

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

 

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

 

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

 

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

 

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

 

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

 

In the
case of the application of the 0% VAT rate the Operator must draw up the
invoice for the diplomatic and equated to them representative office,
indicating the fact of the rendering of the 

 

32

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  200

  	
   

  	
   

  	
  200

  
	
  Seal here

  	
   

  	
  Seal here

  
							

 

33

 

Form 1

 

The Report for the formation of the sales log

 

	
   

  	
   

  	
  Unique

  identifier of

  the

  	
   

  	
  Details of the seller’s

  invoice

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Date of payment of the seller’s

  invoice (by receipt of

  prepayment or by

  rendering of services

  on account of the

  earlier received

  	
   

  	
  Sales total,

  	
   

  
	
  Form

  number

  	
   

  	
  recipient of

  the bill

  	
   

  	
  Number

  	
   

  	
  Date

  (DD.MM.YYYY)

  	
   

  	
  Name of the

  Buyer

  	
   

  	
  TIN of the

  Buyer

  	
   

  	
  KPP of the

  Buyer

  	
   

  	
  prepayments)

  (DD.MM.YYYY)

  	
   

  	
  including

  VAT

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  1a

  	
   

  	
  1b

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  3a

  	
   

  	
  3b

  	
   

  	
  4

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  

 

	
  Including

  
	
  Sales liable to taxation at the rate of

  	
   

  	
   

  	
   

  
	
  18 per cent (5)

  	
   

  	
  10 per cent (6)

  	
   

  	
   

  	
   

  	
  20 per cent (8)

  	
   

  	
   

  	
   

  
	
  Cost of sales

  without VAT

  (roubles, kopecks)

  	
   

  	
  VAT

  amount

  (roubles,

  kopecks)

  	
   

  	
  Cost of sales

  without VAT

  (roubles, kopecks)

  	
   

  	
  VAT

  amount

  (roubles,

  kopecks)

  	
   

  	
  0 per cent

  (roubles,

  kopecks)

  	
   

  	
  Cost of sales

  without VAT

  (roubles, kopecks)

  	
   

  	
  VAT amount

  (roubles,

  kopecks)

  	
   

  	
  Purchases exempt

  from taxation

  (roubles, kopecks)

  	
   

  
	
  5a

  	
   

  	
  5b

  	
   

  	
  6a*

  	
   

  	
  6b*

  	
   

  	
  7

  	
   

  	
  8a*

  	
   

  	
  8b*

  	
   

  	
  9*

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  

 

	
  Invoice indication

  (prepayment invoice-

  01/ service payment

  invoice-02)

  	
   

  	
  Indication of services

  liable to taxation at

  the rate of 0% VAT

  (1)

  	
   

  	
  Number of the payment-

  accounting document – payment

  order (by receipt of

  prepayment or by rendering of

  services at the expense of the

  earlier received prepayment).

  	
   

  	
  Legal address of the

  client (parent

  organization)

  	
   

  
	
  10**

  	
   

  	
  11***

  	
   

  	
  12

  	
   

  	
  13

  	
   

  
	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  

 

* - the columns are not filled.

 

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

 

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

 

	
  Director

  	
  (Full name)

  
	
  Chief accountant

  	
  (Full name)

  

 

34

 

The description of the fields
for the DBF file

 

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type,
  size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the
  value of 41

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

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

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

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

  
	
  5.

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Details of the seller’s invoice
  Number

  
	
  6.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

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

  
	
  7.

  	
   

  	
  Cust_name

  	
   

  	
  C (180)

  	
   

  	
  Client name

  
	
  8.

  	
   

  	
  Cust_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN of the client

  
	
  9.

  	
   

  	
  Cust_kpp

  	
   

  	
  N (9)

  	
   

  	
  KPP of the client

  
	
  10.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20.4)

  	
   

  	
  Sales total, including VAT

  
	
  11.

  	
   

  	
  Pr_net_18

  	
   

  	
  N (20.4)

  	
   

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

  
	
  12.

  	
   

  	
  Nds_18

  	
   

  	
  N (20.4)

  	
   

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

  
	
  13.

  	
   

  	
  Pr_net_10

  	
   

  	
  N (20.4)

  	
   

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

  
	
  14.

  	
   

  	
  Nds_10

  	
   

  	
  N (20.4)

  	
   

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

  
	
  15.

  	
   

  	
  Pr_net_0

  	
   

  	
  N (20.4)

  	
   

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

  
	
  16.

  	
   

  	
  Pr_net_20

  	
   

  	
  N (20.4)

  	
   

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

  
	
  17.

  	
   

  	
  Nds_20

  	
   

  	
  N (20.4)

  	
   

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

  
	
  18.

  	
   

  	
  No_nds

  	
   

  	
  N (20.4)

  	
   

  	
  Sales exempt from taxation
  (roubles, kopecks)

  
	
  19.

  	
   

  	
  Pay_priz

  	
   

  	
  N (2)

  	
   

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

  
	
  20.

  	
   

  	
  Nds_priz

  	
   

  	
  N (1)

  	
   

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

  
	
  21.

  	
   

  	
  Cust_adr

  	
   

  	
  C(200)

  	
   

  	
  Legal
  address of the client (parent organization)

  
	
  22.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

  	
  Date
  of liquidation of seller’s invoice

  
	
  23.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  C(21)

  	
   

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

  

 

35

 

Form 2

 

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

 

	
  Form

  number

  	
   

  	
  Ref.

  No.

  	
   

  	
  Unique

  identifier of the

  recipient of the

  bill

  	
   

  	
  Name of User

  	
   

  	
  Address of

  individual

  	
   

  	
  TIN of the

  client-

  individual

  	
   

  	
  Invoice

  number

  	
   

  	
  Cost of

  services

  (including

  VAT,

  roubles,

  kopecks)

  	
   

  	
  Amount of

  VAT in

  service cost

  (roubles,

  kopecks)

  	
   

  	
  Invoice

  indication

  (prepayment

  invoice-01/

  service payment

  invoice-02)

  	
   

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8*

  	
   

  
	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  
	
   

  	
   

  	
  **

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
   

  	
   

  	
  **

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  

 

	
  Details of the payment-accounting document –

  payment order (by receipt of prepayment or by

  rendering of services on account of the earlier received

  prepayments)

  
	
  Number

  	
   

  	
  Date (DD.MM.YYYY)

  
	
  9

  	
   

  	
  10

  
	
  X

  	
   

  	
  X

  
	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  

 

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

 

The description of the fields
for the DBF file

 

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type,
  size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number.
  Acquires the value of 42

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting
  period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

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

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the
  recipient of the bill.

  
	
  5.

  	
   

  	
  User_fio

  	
   

  	
  C (80)

  	
   

  	
  Name of User

  
	
  6.

  	
   

  	
  Cust_adr

  	
   

  	
  C(200)

  	
   

  	
  Address
  of individual

  
	
  7.

  	
   

  	
  Cust_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN of the client

  
	
  8.

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Invoice number

  
	
  9.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20.4)

  	
   

  	
  Cost of services (including
  VAT, roubles, kopecks)

  
	
  10.

  	
   

  	
  Nds

  	
   

  	
  N (20.4)

  	
   

  	
  Amount of VAT in service cost
  (roubles, kopecks)

  
	
  11.

  	
   

  	
  Pay_priz

  	
   

  	
  N (2)

  	
   

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

  
	
  12.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  C (21)

  	
   

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

  
	
  13.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

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

  

 

36

 

Form 3

 

The Report for the formation of the purchase log

 

	
   

  	
   

  	
   

  	
   

  	
  Unique

  identifier

  of the

  	
   

  	
  Details of the seller’s invoice

  	
   

  	
  Date of

  liquidation

  	
   

  	
  Date of

  registration of

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country

  of origin

  of the

  goods

  	
   

  	
  Purchase

  total,

  including

  	
   

  
	
  Form

  number

  	
   

  	
  No.

  	
   

  	
  recipient

  of the

  bill

  	
   

  	
  Number

  	
   

  	
  Date

  (DD.MM.

  YYYY)

  	
   

  	
  of seller’s

  invoice

  (DD.MM.YYYY)

  	
   

  	
  goods (works,

  services

  (DD.MM.YYYY)

  	
   

  	
  Seller’s

  name

  	
   

  	
  TIN

  of the

  seller

  	
   

  	
  KPP

  of the seller

  	
   

  	
  CUSTOMS

  DECLARATION

  number

  	
   

  	
  VAT

  (roubles,

  kopecks)

  	
   

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2a

  	
   

  	
  26

  	
   

  	
  3**

  	
   

  	
  4***

  	
   

  	
  5

  	
   

  	
  5a****

  	
   

  	
  5b****

  	
   

  	
  6*

  	
   

  	
  7

  	
   

  
	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  

 

	
  Including

  	
   

  	
   

  
	
  purchases liable to taxation at the rate of

  	
   

  	
   

  	
   

  	
   

  
	
  18 per cent (8)

  	
   

  	
  10 per cent (9)

  	
   

  	
   

  	
   

  	
  20 per cent * (11)

  	
   

  	
   

  	
   

  	
  Indication

  	
   

  
	
  Cost of

  purchases

  without VAT

  (roubles,

  kopecks)

  	
   

  	
  VAT

  amount

  (roubles,

  kopecks)

  	
   

  	
  Cost of

  purchases

  without VAT

  (roubles,

  kopecks)

  	
   

  	
  VAT

  amount

  (roubles,

  kopecks)

  	
   

  	
  0 per cent

  (roubles,

  kopecks)

  	
   

  	
  Cost of

  purchases

  without VAT

  (roubles,

  kopecks)

  	
   

  	
  VAT amount

  (roubles,

  kopecks)

  	
   

  	
  Purchases

  exempt from

  taxation

  (roubles,

  kopecks)

  	
   

  	
  of services

  liable to

  taxation at

  the rate of

  0% VAT

  	
   

  
	
  8a

  	
   

  	
  8b

  	
   

  	
  9a*

  	
   

  	
  9b*

  	
   

  	
  10*

  	
   

  	
  11a*

  	
   

  	
  11b*

  	
   

  	
  12*

  	
   

  	
  13

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  

 

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

* - the columns are not filled.

 

** - the date of prepayment receipt.

 

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

 

**** - User’s details.

 

The description of the fields
for the DBF file

 

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type,
  size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number.
  Acquires the value of 43

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting
  period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

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

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the
  recipient of the bill.

  
	
  5.

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Details of the seller’s
  invoice Number

  
	
  6.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

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

  
	
  7.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

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

  
	
  8.

  	
   

  	
  Accept_dat

  	
   

  	
  D

  	
   

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

  
	
  9.

  	
   

  	
  Sel_name

  	
   

  	
  C (120)

  	
   

  	
  Name of the seller

  
	
  10.

  	
   

  	
  Sel_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN of the seller

  
	
  11.

  	
   

  	
  Sel_kpp

  	
   

  	
  N (9)

  	
   

  	
  KPP of the seller

  
	
  12.

  	
   

  	
  Customs Declaration_num

  	
   

  	
  C (50)

  	
   

  	
  Country of origin of the
  goods. Cargo Customs Declaration number

  
	
  13.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20.4)

  	
   

  	
  Purchase total, including VAT
  (roubles, kopecks)

  
	
  14.

  	
   

  	
  Pr_net_18

  	
   

  	
  N (20.4)

  	
   

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

  

 

37

 

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type,
  size

  	
   

  	
  Description

  
	
  15.

  	
   

  	
  Nds_18

  	
   

  	
  N (20.4)

  	
   

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

  
	
  16.

  	
   

  	
  Pr_net_10

  	
   

  	
  N (20.4)

  	
   

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

  
	
  17.

  	
   

  	
  Nds_10

  	
   

  	
  N (20.4)

  	
   

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

  
	
  18.

  	
   

  	
  Pr_net_0

  	
   

  	
  N (20.4)

  	
   

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

  
	
  19.

  	
   

  	
  Pr_net_20

  	
   

  	
  N (20.4)

  	
   

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

  
	
  20.

  	
   

  	
  Nds_20

  	
   

  	
  N (20.4)

  	
   

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

  
	
  21.

  	
   

  	
  No_nds

  	
   

  	
  N (20.4)

  	
   

  	
  Purchases exempt from taxation
  (roubles, kopecks)

  
	
  22.

  	
   

  	
  Nds_priz

  	
   

  	
  N (1)

  	
   

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

  

 

38

 

Form 4

 

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

 

	
  Form

  number

  	
   

  	
  Ref.

  No.

  	
   

  	
  Unique

  identifier of the

  recipient of the

  bill

  	
   

  	
  Name of User

  	
   

  	
  Invoice

  number

  	
   

  	
  Cost of

  services

  (including

  VAT,

  roubles,

  kopecks)

  	
   

  	
  Amount of

  VAT in

  service

  cost

  (roubles,

  kopecks)

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2

  	
   

  	
  3*

  	
   

  	
  4

  	
   

  	
  5

  
	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Details of the payment order

  
	
  Number

  	
   

  	
  Date

  (DD.MM.YYYY)

  	
   

  
	
  6

  	
   

  	
  7

  	
   

  
	
  X

  	
   

  	
  X

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  

 

* - invoice number assigned upon receipt of
the prepayment

 

The description of the fields
for the DBF file

 

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number.
  Acquires the value of 44

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting
  period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

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

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the
  recipient of the bill.

  
	
  5.

  	
   

  	
  User_fio

  	
   

  	
  C (80)

  	
   

  	
  Name of User

  
	
  6.

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Invoice number

  
	
  7.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20.4)

  	
   

  	
  Cost of services (including
  VAT, roubles, kopecks)

  
	
  8.

  	
   

  	
  NDC

  	
   

  	
  N (20.4)

  	
   

  	
  Amount of VAT in service cost
  (roubles, kopecks)

  
	
  9.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  C(25)

  	
   

  	
  Details of the payment order
  Number

  
	
  10.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

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

  

 

39

 

Form 5

 

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

 

	
  Form

  	
   

  	
  Name of representative

  	
   

  	
  Cost of

  	
   

  	
  Details of the invoice

  	
   

  
	
  number

  	
   

  	
  offices

  	
   

  	
  services

  	
   

  	
  Number

  	
   

  	
  Date

  	
   

  
	
   

  	
   

  	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  

 

	
  Details of the letter of confirmation

  	
   

  	
  Details of the agreement with

  the User

  	
   

  
	
  Number

  	
   

  	
  Date

  	
   

  	
  Number

  	
   

  	
  Date

  	
   

  
	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  
	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  

 

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

The description of the fields
for the DBF file

 

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type,
  size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number.
  Acquires the value of 44

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting
  period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

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

  
	
  4.

  	
   

  	
  Prs_n

  	
   

  	
  C(100)

  	
   

  	
  Name
  of representative offices

  
	
  5.

  	
   

  	
  Embassy_n

  	
   

  	
  N (20.4)

  	
   

  	
  Cost of services

  
	
  6.

  	
   

  	
  Sel_f_num

  	
   

  	
  C(21)

  	
   

  	
  Details of the invoice Number

  
	
  7.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

  	
  Details of the invoice Date

  
	
  8.

  	
   

  	
  Lettr_num

  	
   

  	
  C(21)

  	
   

  	
  Details of the letter of
  confirmation Number

  
	
  9.

  	
   

  	
  Lettr_date

  	
   

  	
  D

  	
   

  	
  Details of the letter of
  confirmation Date

  
	
  10.

  	
   

  	
  Agreement_n

  	
   

  	
  C(25)

  	
   

  	
  Details of the agreement with
  the users Number

  
	
  11.

  	
   

  	
  Agreement_d

  	
   

  	
  D

  	
   

  	
  Details of the agreement with
  the users Date

  

 

Note to drawing up of Forms:

 

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

XXXX ZZZZZZ FF UU.DBF,

where

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

•                  ZZZZZZ – reporting period in the form YYYYMM

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

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

 

40

 

	
   

  	
  Appendix No. 5

  
	
   

  	
  to Agreement No.

  
	
   

  	
  dt.
                
  2005

  

 

Acceptance Act for Services Rendered

Under Contract No.                  
dt.

 

for                             
month

 

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

 

	
  Ref.

  	
   

  	
   

  	
   

  	
  Basis for the calculation of the

  service cost

  	
   

  
	
  No.

  	
   

  	
  Service Description

  	
   

  	
  Title

  	
   

  	
  Value

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  
	
  1

  	
   

  	
  Services according to Appendix 2

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Service Tariff, 

  roubles/pcs

  	
   

  	
  Service Cost inc. VAT,

  roubles

  	
   

  	
  Including VAT, roubles

  	
   

  
	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

The
rendered services cost aggregated                  ,
including VAT               .

 

The
services were presented properly and according to Agreement terms.

 

41

 

	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
                              200

  	
   

  	
                              200

  
	
  Seal here

  	
   

  	
  Seal here

  

 

Appendix No. 6

to Agreement No.           

dated “      ”                               2005

 

List of Reporting Forms

 

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

 

1. F 88 Outgoing payable exchange data - presented monthly

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

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

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

 

The order of data presentation to the Rostelecom Main Computer Center

 

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

 

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

 

The terms of providing forms to the Main
Computer Center:

 

	
  form No.

  	
   

  	
  Terms of data presentation to the Main Computer Center by the

  Operator

  
	
  12

  	
   

  	
  7

  
	
  4

  	
   

  	
  7

  
	
  88

  	
   

  	
  5

  
	
  65

  	
   

  	
  27

  

 

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

 

Example of the
filling the sample.

 

	
  Name of firm (business unit)

  	
   

  	
  The Moscow branch of OJSC
  CenterTelecom

  
	
  Document code

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
   

  
	
  Firm code

  	
   

  	
  51500x

  	
   

  	
  OKDP

  	
   

  	
  5420030

  
	
  Head of firm (business unit)

  	
   

  	
  Parfenov A.I.

  	
   

  	
  OKONKh

  	
   

  	
  52300

  
	
   

  	
   

  	
   

  	
   

  	
  OKATO

  	
   

  	
  50401372000

  
	
  OKPO        (8 characters)

  	
   

  	
  04856347

  	
   

  	
  OKOGU

  	
   

  	
  49008

  
	
  Business unit code

  	
   

  	
  0

  	
   

  	
  OKOPF

  	
   

  	
  90

  
	
   

  	
   

  	
   

  	
   

  	
  OKFS

  	
   

  	
  34

  

 

42

 

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

 

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

 

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

 

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

 

Contact Tel.: 973-99-68

 

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

 

 

	
  For Rostelecom:

  
	
   

  
	
  General Director

  
	
   

  
	
   

  
	
                             200

  
	
  Seal here

  
	
   

  
	
  For Operator:

  
	
   

  
	
  General Director

  
	
   

  
	
   

  
	
                             200

  
	
  Seal here

  

 

43

Appendix No. 7

to Agreement No.              

dated “    ”                     
2005

 

PARTIES MUTUAL SETTLEMENT
PROCEDURE

 

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

 

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

 

1.2. Irrespective of any provision of para. 1.1 of this Appendix 7
contrary to the understated, before the 25th day of the Billing period the
Operator shall effect payment to Rostelecom, irrespective of the amount of
payment received in the month previous to the Billing period, no less than the
Minimum payment in the amount of 50 % of the Accrued Revenue for the Services
rendered during the month previous to the Billing period (para. 4.1.4 of the
Agreement).

 

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

 

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

 

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

 

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

 

M = Aearned – Amin. where

 

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

 

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

 

51

 

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

 

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

 

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

 

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

 

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

 

	
  For Rostelecom:

  
	
   

  
	
  General Director

  
	
   

  
	
                        200

  
	
  Seal here

  
	
  For Operator:

  
	
   

  
	
  General Director

  
	
   

  
	
                        200

  
	
  Seal here

  

 

52

 

Appendix No. 8

to Agreement No.                 

dt.                               
200  

 

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

 

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

 

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

 

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

 

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

 

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

 

•                  complaints from the Users side.

 

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

 

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

 

•                  detailed reconciliation the Parties data;

 

•                  comprehensive technical study;

 

•                  the checking of the fidelity of VAT rates
adaptation;

 

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

 

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

 

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

 

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

 

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

 

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

 

•                  minimum non-tariff limit of the calls,

 

•                  type of the calls number round-off,

 

•                  tariffs.

 

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

 

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

 

7.                           Detailed reconciliation

 

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

 

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

 

53

 

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

 

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

 

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

 

•                  size of the detailed reconciliation,

 

•                  data exchange type.

 

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

 

7.3.                  Detailed
reconciliation is conducted under the agreement of the Parties using the
resources of Rostelecom and/or Operator. The results of the reconciliation,
performed by Rostelecom, send to the address of Operator not later than after 7
business 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
business days after results of the detailed revision will be ready. The Parties
will co-ordinate the next steps:

 

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

 

•                  comprehensive technical study should be
performed.

 

8.                           Comprehensive technical study.

 

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

 

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

 

•                  verification of capacity for work of
communication channels;

 

•                  verification of the recording completeness  of the tariff files;

 

•                  verification of recording conditions of the
tariff files;

 

•                  registration of the probing calls;

 

•                  verification of the routing Regulations;

 

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

 

•                  using indirect methods of research.

 

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

 

54

 

Table 1.
Dedicated reconciliation form

 

	
   

  	
   

  	
  Zone

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Discrepancies

  	
   

  
	
   

  	
   

  	
  ABC of

  	
   

  	
  User

  	
   

  	
  Tariff 

  	
   

  	
   

  	
   

  	
  Direction

  	
   

  	
  Rostelecom data

  	
   

  	
  Operator data

  	
   

  	
  %

  	
   

  	
  %

  	
   

  
	
  Period

  	
   

  	
  Operator

  	
   

  	
  category

  	
   

  	
  category

  	
   

  	
  Direction

  	
   

  	
  code

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  total

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  total

  	
   

  	
  (min)

  	
   

  	
  (roubles)

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Table 2. Format of call service data

 

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

 

	
  Tel_A*

  	
   

  	
  Tel_B*

  	
   

  	
  Mn_I*

  	
   

  	
  Mn_O*

  	
   

  	
  Date*

  	
   

  	
  Time*

  	
   

  	
  D_sec*

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

* fill-in spaces are marked

 

Field Tel_A*: Number of the
subscriber A phone

Field Tel_B*: Number of the
subscriber B phone

Field Mn_I*: Mnemonics of
incoming group of channels

Field Mn_O*: Mnemonics of
outgoing group of channels

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

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

 

Field D_sec*: Call duration (in
seconds)

 

	
  For Rostelecom:

  
	
   

  
	
  General Director

  
	
   

  
	
                              200

  
	
  Seal here

  
	
   

  
	
  For Operator:

  
	
   

  
	
  General Director

  
	
   

  
	
                              200

  
	
  Seal here

  

 

55

 

Appendix No. 9

to Agreement No.         

dt.

 

REGULATIONS

 

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

 

1. Terms
and Definitions

 

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

 

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

 

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

 

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

 

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

 

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

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

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

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

 

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

 

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

 

•                  the limitation period in relation to
indebtedness has elapsed;

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

 

2. General provisions

 

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

 

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

 

3. Reconciliation of
Indebtedness

 

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

 

56

 

4. Adjustment of Indebtedness

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

57

 

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 Agreement, Guidelines on inventory of property and financial
liabilities, approved by Order of RF MF No.49 dated 13.06.1995, serve as such
document.

 

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

 

•                  Inventory Deed as per Form 3 of the
Regulations;

 

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

 

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

 

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

 

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

 

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

 

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

 

Approval of the said documents by Rostelecom
implies:

 

•                  approval by Rostelecom of inventory results;

 

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

 

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

 

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

 

•                  approved copy of Inventory Deed;

 

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

 

58

 

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

 

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

 

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

 

6. Order of Collection of
Overdue Receivables

 

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

 

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

 

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

 

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

 

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

 

6.3.3. Not later than 20 days after the
measures indicated in para. 6.3.2. have been taken by the Operator,
proceeding in accordance with the current regulatory documents, the Operator
forwards to Users with Overdue Receivables, written claim regarding presence
and amount of Overdue Receivables indicating term during which such Overdue
Receivables should be settled.

 

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

 

59

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

During 90 days from the date of approval
Rostelecom forwards to the Operator the Statement of Rostelecom Board Decision
on writing-off of Receivables due from Users and Payables due Users in the
amount corresponding to the amount of indebtedness indicated in written
groundings approved by Rostelecom. The Statement of Rostelecom Board Decision
on writing-off of Receivables due from Users and Payables due Users encloses Register
of written grounding for writing-off of indebtedness

 

60

 

as per Form 6 and List of indebtedness
being written-off drawn up on the basis of the said groundings approved by
Rostelecom as per Form 7.

 

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

 

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

 

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

 

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

 

	
  For Rostelecom:

  
	
   

  
	
  General Director

  
	
   

  
	
                              200

  
	
  Seal here

  
	
   

  
	
  For Operator:

  
	
   

  
	
  General Director

  
	
   

  
	
                              200

  
	
  Seal here

  

 

61

 

Form 1

I Approve

	
   

  	
   

  
	
  (Full name, title)

  
	
   

  	
   

  
	
  (Date)

  
	
   

  
			

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

by OAO Rostelecom as of

 

1. On accounts receivable

 

Debts for the
services to which 18% VAT is applied

 

	
   

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay for telecommunications associated 

  with the debt adjustments

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  towards growth of 

  indebtedness

  	
   

  	
  towards reduction of 

  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Ref. 

  No.

  	
   

  	
  Period of indebtedness

  creation

  	
   

  	
  Total

  	
   

  	
  Including 

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

62

 

	
  Including the total of adjusted accruals for 

  telecommunications associated with debt adjustments

  	
   

  	
  Including the total of deferred expenses amortization adjustments 

  for Telecommunications associated with debt adjustments

  	
   

  
	
  towards growth of 

  accruals

  	
   

  	
  towards reduction

  of  accruals

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay 

  increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Total

  	
   

  	
  Including 

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 

Debts for the
services to which 0% VAT is applied

 

	
   

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the
  

  period

  	
   

  	
  Including the total of adjusted
  

  pay for telecommunications 

  associated with the debt 

  adjustments 

  	
   

  	
  Including the total of adjusted
  

  accruals for telecommunications

  associated with the debt 

  adjustments

  	
   

  	
  Including the total of deferred
  

  expenses amortization
  adjustments for

  Telecommunications associated
  with

  debt adjustments

  	
   

  
	
  Ref. No.

  	
   

  	
  Period of 

  indebtedness

  creation

  	
   

  	
  towards

  growth of

  indebtedness

  	
   

  	
  towards

  reduction

  of

  indebtedness

  	
   

  	
  adjusted

  balance

  	
   

  	
  towards

  pay

  increase

  	
   

  	
  towards

  pay

  reduction

  	
   

  	
  adjusted

  balance

  	
   

  	
  towards

  growth of

  accruals

  	
   

  	
  towards

  reduction

  of accruals

  	
   

  	
  adjusted

  balance

  	
   

  	
  towards

  growth of

  accruals

  	
   

  	
  towards

  reduction

  of accruals

  	
   

  	
  adjusted

  balance

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

63

 

2. On accounts payable

 

Debts for the
services to which 18% VAT is applied

 

	
   

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay for telecommunications associated 

  with the debt adjustments

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  towards growth of 

  indebtedness

  	
   

  	
  towards reduction of 

  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Ref. 

  No.

  	
   

  	
  Period of indebtedness

  creation

  	
   

  	
  Total

  	
   

  	
  Including 

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Including the total of deferred expenses amortization adjustments

  for Telecommunications associated with debt adjustments

  	
   

  
	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

64

 

Debts for the
services to which 0% VAT is applied

 

	
  Ref. 

  No. 

  	
   

  	
  Period of 

  indebtedness

  creation

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay for telecommunications associated
  

  with the debt adjustments

  	
   

  
	
   

  	
   

  	
  towards growth of 

  indebtedness

  	
   

  	
  towards reduction of 

  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  Including 

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Including the total of deferred expenses amortization adjustments for

  Telecommunications associated with debt adjustments

  	
   

  
	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Director

  	
  (Full name)

  
	
   

  	
   

  
	
  Chief accountant

  	
  (Full name)

  

 

65

 

Form 2

 

Register of documents in support of adjusted
debts due from/to the users for long-distance and international 

communication provided by OAO Rostelecom as of

 

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Adjustments

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Type of indebtedness (debtor

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  towards reduction of

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Number of the

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  for services, VAT 18% -

  	
   

  	
   

  	
   

  	
  towards growth of indebtedness

  	
   

  	
  indebtedness

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  line in the

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  1/debtor for services, VAT 0

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Reduction of

  	
   

  	
   

  	
   

  	
  Pay increase in

  	
   

  	
  Name and details

  	
   

  	
   

  	
   

  	
  Note 

  	
   

  
	
   

  	
   

  	
  Period of

  	
   

  	
  % - 2/credit for services,

  	
   

  	
   

  	
   

  	
  Sum of

  	
   

  	
  pay in the result

  	
   

  	
  Sum of

  	
   

  	
  the result of

  	
   

  	
  of the documents

  	
   

  	
  Number of Note

  	
   

  	
  to the Deed

  	
   

  
	
   

  	
   

  	
  indebtedness 

  	
   

  	
  VAT 18% - 3/credit for

  	
   

  	
  Name of

  	
   

  	
  adjustment,

  	
   

  	
  of adjustment,

  	
   

  	
  adjustment,

  	
   

  	
  adjustment,

  	
   

  	
   in support of

  	
   

  	
  to the Deed of

  	
   

  	
   of

  	
   

  
	
  Ref. No.

  	
   

  	
  creation

  	
   

  	
  services, VAT 0% - 4)

  	
   

  	
  counterparty

  	
   

  	
  roubles

  	
   

  	
  roubles

  	
   

  	
  roubles

  	
   

  	
  roubles

  	
   

  	
  adjustment

  	
   

  	
  Inventory *

  	
   

  	
  Inventory*

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts receivable for the
  services, 18% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts receivable for the
  services, 0% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts receivable for the
  late payment penalty

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts payable for the
  services, 18% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts payable for the
  services, 0% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

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

 

	
  Director

  	
  (Full name)

  
	
   

  	
   

  
	
  Chief accountant

  	
  (Full name)

  

 

66

 

Form 3

 

	
   

  	
  I Approve

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
  (Full name, title)

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
  (Date)

  

 

	
   

  	
   

  	
   

  	
   

  	
  Code

  
	
   

  	
   

  	
  Form on OKUD

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  organization

  	
   

  	
  on OKPO

  	
   

  	
   

  
	
  business unit

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Type of activity

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
          Warrant
  for inventory-taking:            order, resolution, regulation   

  	
   

  	
   

  	
  number

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Cross out the irrelevant.

  	
   

  	
   

  	
  date

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
   

  	
  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

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

68

 

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

  	
   

  
														

 

69

 

	
   

  	
  Form 4

  
	
   

  	
   

  
	
   

  	
  I Approve

  
	
   

  	
   

  
	
  organization

  	
   

  	
   

  	
  (Full name, title)

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
  (date)

  
						

 

Reference

 

to Deed No.             
of  “         ”                                 .

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

as of “         ”                           .

 

	
   

  	
   

  	
  Borrower’s, creditor’s

  	
   

  	
  Debt

  	
   

  	
   

  	
   

  	
  Document in support of the debt (reconciliation

  report or primary documents (on the sums that

  are minimum for the reconciliation report to be

  	
   

  
	
   

  	
   

  	
  name, address and 

  	
   

  	
   

  	
   

  	
  Starting

  	
   

  	
  Accounting figures,

  	
   

  	
  made out)

  	
   

  
	
  Ref. No.

  	
   

  	
  subscriber number

  	
   

  	
  What for

  	
   

  	
  date

  	
   

  	
   roubles, kopecks.

  	
   

  	
  name

  	
   

  	
  number

  	
   

  	
  date

  	
   

  	
  sum

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Debts

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Sum of the debt with regard to the adjustment

  	
   

  	
   

  	
   

  
	
  unconfirmed by

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Including the bad/uncalled

  	
   

  	
   

  	
   

  
	
  the borrowers

  	
   

  	
  Reasons

  	
   

  	
  Adjustments needed

  	
   

  	
  Total

  	
   

  	
  sum

  	
   

  	
  classification

  	
   

  	
  Notes

  	
   

  
	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Accountant

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  signature

  	
   

  	
  name

  	
   

  

 

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

 

Notes:

 

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

•                  on individuals whose period outstanding is over
2 months since the day in arrears –debts shall be confirmed by “reconciliation
reports” (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.

 

70

 

	
   

  	
   

  	
   

  	
  Form 5

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
  I Approve

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
  (Full name, title)

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
  (Date)

  

 

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

 

Part 1. General

 

	
  Name of operator:

  	
   

  
	
  Number and date of the
  document:

  	
   

  
	
  Responsible division:

  	
   

  
	
  Performer and their
  contacts:

  	
   

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

  	
   

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

  	
   

  
	
  Debtor/creditor legal
  address and physical address:

  	
   

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

  	
   

  
	
  VAT in the indebtedness
  (roubles)

  	
   

  
	
  Type of indebtedness
  (accounts receivable / accounts payable):

  	
   

  
	
  Date of indebtedness
  creation in the record:

  	
   

  
	
  Date of inventory
  accounting of the indebtedness:

  	
   

  
	
  Grounds for indebtedness
  write-off:

  	
   

  

 

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

 

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

  	
   

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

  	
   

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

  	
   

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

  	
   

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

  	
   

  
	
  For indebtedness
  write-off due to limitation period expiry:

  	
   

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

  	
   

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

  	
   

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

  	
   

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

  	
   

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

  	
   

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

  	
   

  
	
  Number
  and date of the executive document:

  	
   

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

  	
   

  

 

71

 

	
  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)

  

 

72

 

Form 6

 

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

 

	
  Ref. No.

  	
   

  	
  Name of counterparty

  	
   

  	
  Period of

  indebtedness

  creation

  	
   

  	
  Type of indebtedness (debtor
  for services,

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

  2/credit for services, VAT 18% - 3/credit for

  services, VAT 0% - 4)

  	
   

  	
  Grounds for indebtedness
  write-off

  (period of limitation expiry —1/ legal

  entity liquidation — 2/ death of the

  individual — 3/  expiry of period for

  sending an executive document —4)

  	
   

  	
  Sum of indebtedness

  (roubles, kopecks,)

  	
   

  	
  Including VAT (roubles,
  kopecks,)

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
  Accounts receivable

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to period of limitation expiry

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to legal entity liquidation

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to the death of the individual

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
  Accounts payable

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to period of limitation expiry

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to legal entity liquidation

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to the death of the individual

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Director

  	
   

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  	
   

  
	
  Chief accountant

  	
   

  	
   

  	
  (Full name)

  

 

73

 

Form 7

 

Consolidated data of user/to
user debt for long-distance and international telecommunications supplied by
OAO Rostelecom written-off on the results of inventory accounting as of

 

1. Accounts
receivable for services

 

	
   

  	
   

  	
  Period of

  indebtedness creation

  	
   

  	
  Sum of indebtedness

  for services with VAT

  rate of 18%

  	
   

  	
  Sum of indebtedness for services

  with VAT rate

  of 0%

  	
   

  
	
  Ref. No.

  	
   

  	
  Month

  	
   

  	
  Year

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

2. Accounts
payable

 

	
   

  	
   

  	
  Period of

  indebtedness creation

  	
   

  	
  Indebtedness for

  services  with VAT

  rate of 18%

  	
   

  	
  Indebtedness for services
  with VAT rate of 0%

  	
   

  
	
  Ref. No.

  	
   

  	
  Month

  	
   

  	
  Year

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Director

  	
  (Full name)

  
	
   

  	
   

  
	
  Chief accountant

  	
  (Full name)

  

 

74

 

Form 8

 

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

 

	
  Ref.

  	
   

  	
  Period of

  indebtedness write-

  off

  	
   

  	
  Name of counter-

  	
   

  	
  Sum received on account

  	
   

  
	
  No.

  	
   

  	
  Month

  	
   

  	
  Year

  	
   

  	
  party

  	
   

  	
  of indebtedness

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

75

 

Form 9

 

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

 

	
   

  	
   

  	
  User information

  	
   

  	
  Indebtedness information

  	
   

  
	
   

  	
   

  	
  Name of user — legal

  	
   

  	
  Legal address of the legal

  	
   

  	
  TIN of the legal entity

  	
   

  	
  Sum of indebtedness

  	
   

  	
  Period of

  	
   

  	
  Established date

  	
   

  	
  Services payment

  account details

  	
   

  
	
  Ref.

  	
   

  	
  entity/ Full name of the

  	
   

  	
  entity/ individual telephone

  	
   

  	
  and of the individual –

  	
   

  	
  total,

  	
   

  	
  including VAT,

  	
   

  	
  service

  	
   

  	
  of services

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  No.

  	
   

  	
  user- individual

  	
   

  	
  installation address

  	
   

  	
  individual entrepreneur

  	
   

  	
  roubles

  	
   

  	
  roubles

  	
   

  	
  rendering

  	
   

  	
  payment

  	
   

  	
  number

  	
   

  	
  date

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

76

 

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

 

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

 

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

 

1.1.3                     In case if User claims
(complaints) for quality of the telecommunications and after realization of
measures, indicated in para. 1.1 are not withdrawn, then Operator works with
Rostelecom in accordance with the following procedure:

 

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

 

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

•                  date and Moscow time of
connection;

•                  called number;

•                  duration of providing
telecommunications,

•                  amount to be paid.

 

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

 

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

 

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

 

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

 

	
  For Rostelecom:

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
  General Director

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  	
   

  
	
                        200   

  	
   

  
	
  Seal here

  	
   

  
	
  For Operator:

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
  General Director                       

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
                        200   

  	
   

  
	
  Seal here

  	
   

  
				

 

77

 

Appendix No. 11

to Agreement No.         

dt.                       
2005

 

Procedure
for Conclusion of Agreements with Users for Rendering Telecommunications

 

1. GENERAL
REQUIREMENTS FOR THE FULFILLMENT OF THE COMMISSION

 

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

 

2. CONCLUDING
AGREEMENTS WITH USERS

 

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

 

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

 

3. ACCOUNTING OF THE RESULTS OF THE
FULFILLMENT OF COMMISSION

 

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

 

 

	
  For
  Rostelecom:

  

  

  General Director

   

   

                               200

  Seal here

  	
  For
  Operator:

  

  

  General Director

   

   

                              
  200

  Seal here

  
	
   

  	
   

  
	
  »

  	
   

  
	
   

  	
   

  
	
  For
  Rostelecom:

  General Director

  OAO Rostelecom

                                                
  D.Ye. Yerokhin

                              
  2006

  Seal here

  	
  For Operator:

  General Director

  OJSC VolgaTelecom

                              
  S.V. Omelchenko

                                          
  2006

  Seal here

  

 

78Exhibit 4.21.2

 

APPENDIX NO. 1

to Agency Agreement

(Form 2)

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

 

AGREEMENT

 

	
  City

  	
  Dated:                      200  

  

 

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

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

 

hereinafter referred to as the “Operator” represented
by

 

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

 

1.                          Terms and
Definitions

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

1

 

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

 

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

 

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

 

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

 

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

 

2.                                               Subject Matter of
the Contract

 

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

 

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

 

3.                                               Obligations of
the Parties

 

3.1.                                     Rostelecom
undertakes the responsibility:

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

3.2.                                     Rostelecom
has a right:

 

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

 

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

 

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

 

2

 

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

 

3.3.                                     The
Operator undertakes the following obligations:

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

3.3.2.                           To render
the following services to Rostelecom:

 

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

 

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

 

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

 

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

 

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

 

3

 

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

 

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

 

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

 

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

 

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

 

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

 

3.4.                                     The
Operator has the following rights:

 

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

 

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

 

3.5.                                     The
Parties undertake the following obligations:

 

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

 

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

 

4.                                               Parties’
Settlement

 

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

 

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

 

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

 

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

 

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

 

4

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

4.12.                                 Quarterly and
upon necessity Rostelecom and the Operator perform the inspection of mutual settlements.
The Reconciliation Report of Mutual Settlements is drawn up by the Party
concerned penaltied in two counterparts and signed by the authorized
representatives of the Parties. The Party receiving the Reconciliation Report
of Mutual Settlements must sign the Reconciliation Report of Mutual Settlements
or present its objections concerning the 

 

5

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

6

 

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

 

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

 

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

 

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

 

6.                                               General
Requirements to the Performance of the Claims

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

8.                                               Responsibility of
the Parties

 

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

 

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

 

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

 

7

 

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

 

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

 

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

 

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

 

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

 

9.                                               Reimbursement of
Expenses

 

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

 

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

 

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

 

8

 

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

 

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

 

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

 

10.                                        Force Majeure Circumstances

 

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

 

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

 

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

 

11.                                        Settlement of
Disputes

 

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

 

12.                                        Notifications

 

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

 

If
the Operator is the addressee:

 

 

If
Rostelecom is the addressee:

 

9

 

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

 

13.                                        Effective date of
the Agreement and its validity term

 

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

 

13.1.1.                        the signing of the Agreement
by the Parties;

 

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

 

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

 

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

 

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

 

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

 

14.                                        Miscellaneous

 

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

 

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

 

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

 

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

 

14.5.                                 List of
Appendices:

 

Appendix No. 1 Procedure
for conclusion of Agreements.

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

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

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

Appendix No. 5 Acceptance
act for services rendered.

Appendix No. 6 List of
reporting forms.

Appendix No. 7 Check-up
procedure.

Appendix No. 8 Form of
the Debtor Register.

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

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

Appendix No. 11:

 

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

 

10

 

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

 

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

 

15.                   Details and Signatures of the
Parties

 

	
  Full
  or statemented name of the company

  	
   

  	
  OAO
  Rostelecom

  	
   

  	
  Operator

  
	
  Location

  	
   

  	
   

  	
   

  	
   

  
	
  Postal address

  	
   

  	
   

  	
   

  	
   

  
	
  Telephone (by the postal address)

  	
   

  	
   

  	
   

  	
   

  
	
  Account
  number:

  	
   

  	
   

  	
   

  	
   

  
	
  Full
  name of the banking establishment

  	
   

  	
   

  	
   

  	
   

  
	
  Identification
  number TIN/KPP

  	
   

  	
   

  	
   

  	
   

  
	
  Industry
  code by OKVED

  	
   

  	
   

  	
   

  	
   

  
	
  Company
  code by OKPO

  	
   

  	
   

  	
   

  	
   

  

 

16.                   Signatures of the
Parties:

 

	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
                            
  200  

  	
   

  	
                            
  200  

  
	
  Seal here

  	
   

  	
  Seal here

  
							

 

11

 

Appendix No. 1

to Agreement No.         

dt.         200

 

Procedure for Conclusion of Agreements

with Users for Rendering Telecommunications

 

1. GENERAL REQUIREMENTS TO THE
FULFILLMENT OF THE COMMISSION

 

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

 

2. CONCLUDING AGREEMENTS WITH
USERS

 

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

 

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

 

3. ACCOUNTING OF THE RESULTS
OF THE FULFILLMENT OF COMMISSION

 

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

 

	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
                            
  200  

  	
   

  	
                            
  200  

  
	
  Seal here

  	
   

  	
  Seal here

  
							

 

12

 

Appendix No. 2

to Agreement No.         

dt.                
200

 

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

 

	
  

  No.

  	
   

  	
  Items

  	
   

  	
  Price

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1.

  	
   

  	
  COLLECTING
  SUBSCRIBER PAYMENTS,% of the accrued income

  	
   

  	
  11.00%

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  2.

  	
   

  	
  BILLING
  PROCESSING OF TELECOMMUNICATIONS, roubles/min

  	
   

  	
  0.075

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  3.

  	
   

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

  	
   

  	
  0.04

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  4.

  	
   

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

  	
   

  	
  0.063

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  5.

  	
   

  	
  PREPARATION
  OF THE REPORTING FORMS, roubles/set

  	
   

  	
  15 000

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  6.

  	
   

  	
  DOCUMENTATION
  DELIVERY, roubles/min

  	
   

  	
  0.025

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  7.

  	
   

  	
  CALL
  CENTERS FOR CLIENTS, roubles/min

  	
   

  	
  0.05

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  8.

  	
   

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

  	
   

  	
  11.43

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  9.

  	
   

  	
  CONCLUDING
  AGREEMENTS WITH LEGAL ENTITIES

  	
   

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

  

 

Comment:

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

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

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

 

	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
                            
  200  

  	
   

  	
                            
  200  

  
	
  Seal here

  	
   

  	
  Seal here

  
							

 

13

 

Appendix No. 3

to Agreement No.         

dt. “      ”                         200 

 

Report
of the Operator

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

Under
Contract No.                  
dt.

 

Form 1.1

 

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

 

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In

  minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.2

 

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

 

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In

  minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.3

 

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

 

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In

  minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.4

 

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

 

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In

  minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

14

 

Form 1.5

 

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

 

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In

  minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.6

 

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

 

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In

  minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Note to completion of
Forms 1.1.-1.6:

 

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

 

(c)        OAO Rostelecom, Main Computer Center

 

 

	
  Name of the company
  (organization department)

  	
   

  	
   

  	
   

  	
   

  
	
  Document code

  	
   

  	
   

  	
   

  	
   

  
	
  Company code

  	
   

  	
   

  	
   

  	
    Code by
  OCIEA

  	
   

  
	
  Director of the company

  (organization department)

  	
   

  	
   

  	
   

  	
  Code by OKONKh

  	
   

  
	
  Consolidated account
  indication 

  	
  (1 digit)

  	
   

  	
  0

  	
   

  	
    Code by
  OKATO

  	
   

  
	
  Code by OKPO 

  	
  (8 digits)

  	
   

  	
   

  	
   

  	
  Code by OKOGU

  	
   

  
	
  Code by OKPO of the
  organization department(8 digits)

  	
   

  	
   

  	
   

  	
    Code by
  OKOPF

  	
   

  
	
  Code of the subject of
  the Russian Federation

  	
   

  	
   

  	
   

  	
  Code by OKFS

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Select:

  
	
  Code of the Form  by
  OKUD 

  	
  (7 digits)

  	
   

  	
   

  	
   

  	
  Code of the constituent
  entity of the Russian Federation     OK

  
	
  Type of report 

  	
  (from the list)

  	
   

  	
  01

  	
   

  	
   

  
	
  Code of the Form 

  	
  (2 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the subsystem 

  	
  (3 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Financial year 

  	
  (4 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Accountable month 

  	
  (from the list)

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Performer:

  	
   

  	
   

  	
   

  	
   

  
	
  Contact
  telephone:

  	
   

  	
   

  	
   

  	
   

  
	
  Date
  of report composition:

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Title-page filling
  check (TITUL)

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Additional
  information:

  	
   

  	
   

  	
   

  	
   

  
	
  Postal code: 

  	
  (6 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Postal address:

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the operator: 

  	
  (4 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Outgoing ABC zone

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
												

 

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

 

 

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

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

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

XXXX YY ZZZZZZ FFF CCCCCCC UU.xls,

where

 

15

 

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

·                   ZZZZZZ
– reporting period in the form YYYYMM

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

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

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

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

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

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

 

Form 1.7

 

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

 

	
   

  	
   

  	
   

  	
   

  	
  In roubles.

  	
   

  
	
  Direction

  	
   

  	
  In minutes

  	
   

  	
  Without

  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  
	
  International telecommunications, total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Individuals

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Self-sustained organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Budgetary organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Long-distance telecommunications, total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Individuals

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Self-sustained organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Budgetary organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Note to completion of Form 1.7:

 

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

 

16

 

	
  Name of the company (organization department)

  	
   

  	
   

  	
   

  	
   

  
	
  Document code

  	
   

  	
   

  	
   

  	
   

  
	
  Company code

  	
   

  	
   

  	
   

  	
  Code by OCIEA

  	
   

  
	
  Director of the company (organization department)

  	
   

  	
   

  	
   

  	
  Code by OKONKh

  	
   

  
	
  Consolidated account indication       (1
  digit)

  	
   

  	
  0

  	
   

  	
  Code by OKATO

  	
   

  
	
  Code by OKPO                 (8
  digits)

  	
   

  	
   

  	
   

  	
  Code by OKOGU

  	
   

  
	
  Code by OKPO of the organization department               (8
  digits)

  	
   

  	
   

  	
   

  	
  Code by OKOPF

  	
   

  
	
  Code of the subject of the Russian Federation

  	
   

  	
   

  	
   

  	
  Code by OKFS

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
         Select:

  
	
  Code of the Form by OKUD            (7
  digits)

  	
   

  	
   

  	
   

  	
  Code of the constituent entity of the Russian
  Federation        OK

  
	
  Type of report                                  (from
  the list)

  	
   

  	
  01

  	
   

  	
   

  
	
  Code of the Form                            (2
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the subsystem                    (3
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Financial year                        (4
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Accountable month                         (from
  the list)

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Performer:

  	
   

  	
   

  	
   

  	
   

  
	
  Contact telephone:

  	
   

  	
   

  	
   

  	
   

  
	
  Date of report composition:

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Title-page filling check (TITUL)

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Additional information:

  	
   

  	
   

  	
   

  	
   

  
	
  Postal code: (6 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Postal address:

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the operator: (4 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Outgoing ABC zone

  	
   

  	
   

  	
   

  	
   

  

 

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

 

 

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

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

XXXX YY ZZZZZZ FFF UU.xls,

where

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

·                   ZZZZZZ
– reporting period in the form YYYYMM

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

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

 

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

 

	
  Ref.

  No.

  	
   

  	
  Names of Users – legal

  entities/individuals

  	
   

  	
  Postal and legal

  address, full name of

  Director/address of

  the individual

  	
   

  	
  Date

  of entry

  	
   

  	
  Number

  of agreement

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

17

 

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

 

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

 

	
   

  	
   

  	
   

  	
   

  	
  Service arrears by the

  beginning of the Reporting

  period

  	
   

  	
  Services rendered during the reporting month

  	
   

  	
  Service payments for the Reporting period

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Long-distance

  telecommunications

  	
   

  	
  International

  telecommunications

  	
   

  	
  By users

  	
   

  
	
  Period of

  service

  	
   

  	
  For the services

  liable to income

  tax at the rate

  of 18%

  	
   

  	
  For the

  services

  liable to

  income tax

  	
   

  	
  Services liable

  to income tax

  at the rate

  of 18%

  	
   

  	
  Services

  liable to

  income tax

  	
   

  	
  Services liable

  to income tax

  at the rate of

  18%

  	
   

  	
  Services

  liable to

  income tax

  	
   

  	
  For the services liable to income

  tax at the rate of 18%

  	
   

  	
  For the

  services liable

  to income tax 

  	
   

  
	
  month

  	
   

  	
  year

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Service payments for the Reporting

  period

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Paid by the operator

  	
   

  	
  Prepayment for the services during

  the Reporting period

  	
   

  	
  Service arrears adjustment

  	
   

  	
  Debt write-off connected with

  inventory

  	
   

  	
  Service arrears by the end of

  the reporting month

  	
   

  
	
  For the services liable to

  income tax at the rate of

  18%

  	
   

  	
  For the

  services

  liable to

  income tax

  	
   

  	
  For the services liable

  to income tax at the

  rate of 18%

  	
   

  	
  For the

  services

  liable to

  income tax 

  	
   

  	
  For the services

  liable to income

  tax at the rate of

  18%

  	
   

  	
  For the

  services

  liable to

  income tax 

  	
   

  	
  For the services

  liable to income

  tax at the rate of

  18%

  	
   

  	
  For the

  services

  liable to

  income tax 

  	
   

  	
  For the services

  liable to income

  tax at the rate of

  18%

  	
   

  	
  For the

  services

  liable to

  income tax

  	
   

  
	
  Total sum

  	
   

  	
  Including VAT

  	
   

  	
  at the rate of

  0%

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  
	
  27

  	
   

  	
  28

  	
   

  	
  29

  	
   

  	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

18

 

2.2 Service
prepayment flow in                  
month, roubles, kopecks

 

	
   

  	
   

  	
  Prepayment arrears by the beginning

  of the reporting month

  	
   

  	
  Prepayment received in the reporting

  month

  	
   

  	
  Prepayment accounted for service payments in the

  reporting month

  	
   

  
	
  Prepayment

  period

  	
   

  	
  For the services

  liable to income

  tax at the rate of

  18%

  	
   

  	
  For the services

  liable to income

  tax at the rate of

  0%

  	
   

  	
  For the services

  liable to income

  tax at the rate

  of 18%

  	
   

  	
  For the services

  liable to income

  tax at the rate of

  0%

  	
   

  	
  Services liable to

  income tax at the

  rate of 18%

  	
   

  	
  Services liable to income tax

  at the rate of 0%

  	
   

  
	
  Month

  	
   

  	
  Year

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Correction of prepayment arrears received

  in connection with inventory

  	
   

  	
  Write-off of prepayment arrears received in

  connection with inventory

  	
   

  	
  Prepayment arrears by the end of the

  reporting month

  	
   

  
	
  For the services liable

  to income tax at the

  rate of 18%

  	
   

  	
  Services liable to

  income tax at the rate

  of 0%

  	
   

  	
  For the services liable

  to income tax at the

  rate of 18%

  	
   

  	
  Services liable to

  income tax at the rate

  of 0%

  	
   

  	
  For the services liable

  to income tax at the

  rate of 18%

  	
   

  	
  Services liable to

  income tax at the rate

  of 0%

  	
   

  
	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

19

 

Note to completion of
Forms  2.1.-2.2:

 

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

	
  Name of the company (organization department)

  	
   

  	
   

  	
   

  	
   

  
	
  Document code

  	
   

  	
   

  	
   

  	
   

  
	
  Company code

  	
   

  	
   

  	
   

  	
  Code
  by OCIEA

  	
   

  
	
  Director of the company (organization department)

  	
   

  	
   

  	
   

  	
  Code
  by OKONKh

  	
   

  
	
  Consolidated account indication             (1
  digit)

  	
   

  	
  0

  	
   

  	
  Code
  by OKATO

  	
   

  
	
  Code by OKPO                                   (8
  digits)

  	
   

  	
   

  	
   

  	
  Code
  by OKOGU

  	
   

  
	
  Code by OKPO of the organization department         (8
  digits)

  	
   

  	
   

  	
   

  	
  Code
  by OKOPF

  	
   

  
	
  Code of the subject of the Russian Federation

  	
   

  	
   

  	
   

  	
  Code
  by OKFS

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Select:

  
	
  Code of the Form  by OKUD            (7
  digits)

  	
   

  	
   

  	
   

  	
  Code of the constituent
  entity of the Russian Federation OK

  
	
  Type of report                                    (from
  the list)

  	
   

  	
  01

  	
   

  	
   

  
	
  Code of the Form                               (2
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the subsystem                       (3
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Financial year                            (4
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Accountable month                            (from
  the list)

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Performer:

  	
   

  	
   

  	
   

  	
   

  
	
  Contact telephone:

  	
   

  	
   

  	
   

  	
   

  
	
  Date of report composition:

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Title-page filling
  check (TITUL)

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Additional information:

  	
   

  	
   

  	
   

  	
   

  
	
  Postal code:            (6
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Postal address:

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the operator:                (4
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Outgoing ABC zone

  	
   

  	
   

  	
   

  	
   

  

 

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

 

 

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

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

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

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

XXXX YY ZZZZZZ FFF UU.xls,

where

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

·                ZZZZZZ – reporting period in the form YYYYMM

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

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

 

20

 

Form 3. The amount of payment redeemable to the Operator

 

	
  No

  	
   

  	
  Title

  	
   

  	
  Adopted accounting procedure

  	
   

  	
  Total, roubles

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  
	
  1.

  	
   

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

  	
   

  	
   

  	
   

  	
   

  
	
  1.1.

  	
   

  	
  Collection
  of payments from the Subscribers

  	
   

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

  	
   

  	
   

  
	
  1.2.

  	
   

  	
  Claiming
  activity

  	
   

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

  	
   

  	
   

  
	
  1.3.

  	
   

  	
  Information
  and helpline Users service

  	
   

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

  	
   

  	
   

  
	
  1.4.

  	
   

  	
  Conclusion
  of agreements with Users

  	
   

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

  	
   

  	
   

  

 

	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
                            
  200  

  	
   

  	
                            
  200  

  
	
  Seal here

  	
   

  	
  Seal here

  
							

 

21

 

Appendix No. 4

to Agreement No.         

dt.                          200

 

Peculiarities of the Interaction of Rostelecom and the Operator 

for the Provision of the Observance of the VAT Law

 

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

 

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

 

The
lines of the invoices are filled as follows:

 

	
  Number

  of invoice line

  	
   

  	
  Order of filling out (what is indicated)

  
	
  1

  	
   

  	
  2

  
	
  1

  	
   

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

  
	
  2

  	
   

  	
  Company
  name (OAO Rostelecom)

  
	
  2a

  	
   

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

  
	
  26

  	
   

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

  
	
  3

  	
   

  	
  Dash

  
	
  4

  	
   

  	
  Dash

  
	
  5

  	
   

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

  
	
  6

  	
   

  	
  Name
  of the client (parent organization)

  
	
  6a

  	
   

  	
  Legal
  address of the client (parent organization)

  
	
  6b

  	
   

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

  

 

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

 

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

 

22

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

23

 

and
the prepayments included into the consolidated invoices are presented no later
than the 20th day of the third month following the reporting month.

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

24

 

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

 

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

 

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

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

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

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

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

 

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

 

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

 

	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
                            
  200  

  	
   

  	
                            
  200  

  
	
  Seal here

  	
   

  	
  Seal here

  
							

 

25

 

Form 1

The
Report for the formation of the sales log

 

	
   

  	
   

  	
  Unique

  identifier of

  the

  	
   

  	
  Details of the seller’s

  invoice

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Date of payment of the

  seller’s invoice (by

  receipt of

  prepayment or by

  rendering of

  services on account

  of the earlier

  received

  	
   

  	
  Sales total,

  	
   

  
	
  Form number

  	
   

  	
  recipient of

  the bill

  	
   

  	
  Number

  	
   

  	
  Date

  (DD.MM.YY

  YY)

  	
   

  	
  Name of the

  Buyer

  	
   

  	
  TIN of the

  Buyer

  	
   

  	
  KPP of the

  Buyer

  	
   

  	
  prepayments)

  (DD.MM.YYYY)

  	
   

  	
  including

  VAT

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  1a

  	
   

  	
  1b

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  3a

  	
   

  	
  3b

  	
   

  	
  4

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  

 

	
  Including

  
	
  Sales liable to taxation at the rate of

  	
   

  	
   

  	
   

  
	
  18 per cent (5)

  	
   

  	
  10 per cent (6)

  	
   

  	
   

  	
   

  	
  20 per cent (8)

  	
   

  	
  Purchases

  	
   

  
	
  Cost of sales

  without VAT

  (roubles, kopecks)

  	
   

  	
  VAT

  amount

  (roubles,

  kopecks)

  	
   

  	
  Cost of sales

  without VAT

  (roubles, kopecks)

  	
   

  	
  VAT

  amount

  (roubles,

  kopecks)

  	
   

  	
  0 per cent

  (roubles,

  kopecks)

  	
   

  	
  Cost of sales

  without VAT

  (roubles, kopecks)

  	
   

  	
  VAT amount

  (roubles,

  kopecks)

  	
   

  	
  exempt from

  taxation

  (roubles,

  kopecks)

  	
   

  
	
  5a

  	
   

  	
  5b

  	
   

  	
  6a*

  	
   

  	
  6b*

  	
   

  	
  7

  	
   

  	
  8a*

  	
   

  	
  8b*

  	
   

  	
  9*

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  

 

	
  Invoice indication

  (prepayment invoice-

  01/ service payment

  invoice-02)

  	
   

  	
  Indication of services

  liable to taxation at

  the rate of 0% VAT

  (1)

  	
   

  	
  Number of the payment-

  accounting document – payment

  order (by receipt of

  prepayment or by rendering of

  services at the expense of the

  earlier received prepayment).

  	
   

  	
  Legal address of the

  client (central agency)

  	
   

  
	
  10**

  	
   

  	
  11

  	
  *

  	
  12

  	
   

  	
  13

  	
   

  
	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  

 

*
- the columns are not filled.

 

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

 

26

 

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

 

	
  Director

  	
  (Full name)

  	
   

  
	
  Chief accountant

  	
  (Full name)

  	
   

  

 

The
description of the fields for the DBF file

 

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number.
  Acquires the value of 41

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting
  period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

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

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

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

  
	
  5.

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Details
  of the seller’s invoice Number

  
	
  6.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

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

  
	
  7.

  	
   

  	
  Cust_name

  	
   

  	
  C (180)

  	
   

  	
  Client
  name

  
	
  8.

  	
   

  	
  Cust_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN
  of the client

  
	
  9.

  	
   

  	
  Cust_kpp

  	
   

  	
  N (9)

  	
   

  	
  KPP
  of the client

  
	
  10.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20.4)

  	
   

  	
  Sales
  total, including VAT

  
	
  11.

  	
   

  	
  Pr_net_18

  	
   

  	
  N (20.4)

  	
   

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

  
	
  12.

  	
   

  	
  Nds_18

  	
   

  	
  N (20.4)

  	
   

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

  
	
  13.

  	
   

  	
  Pr_net_10

  	
   

  	
  N (20.4)

  	
   

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

  
	
  14.

  	
   

  	
  Nds_10

  	
   

  	
  N (20.4)

  	
   

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

  
	
  15.

  	
   

  	
  Pr_net_0

  	
   

  	
  N (20.4)

  	
   

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

  
	
  16.

  	
   

  	
  Pr_net_20

  	
   

  	
  N (20.4)

  	
   

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

  
	
  17.

  	
   

  	
  Nds_20

  	
   

  	
  N (20.4)

  	
   

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

  
	
  18.

  	
   

  	
  No_nds

  	
   

  	
  N (20.4)

  	
   

  	
  Sales
  exempt from taxation (roubles, kopecks)

  
	
  19.

  	
   

  	
  Pay_priz

  	
   

  	
  N (2)

  	
   

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

  
	
  20.

  	
   

  	
  Nds_priz

  	
   

  	
  N (1)

  	
   

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

  
	
  21.

  	
   

  	
  Cust_adr

  	
   

  	
  C(200)

  	
   

  	
  Legal
  address of the client (parent organization)

  
	
  22.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

  	
  Date
  of liquidation of seller’s invoice

  
	
  23.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  C(21)

  	
   

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

  

 

27

 

Form 2

 

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

 

	
  Form

  number

  	
   

  	
  Ref.

  No.

  	
   

  	
  Unique

  identifier of the

  recipient of the

  bill

  	
   

  	
  Name of User

  	
   

  	
  Address of

  individual

  	
   

  	
  TIN of the

  client-

  individual

  	
   

  	
  Invoice

  number

  	
   

  	
  Cost of

  services

  (including

  VAT,

  roubles,

  kopecks)

  	
   

  	
  Amount of

  VAT in

  service cost

  (roubles,

  kopecks)

  	
   

  	
  Invoice

  indication

  (prepayment

  invoice-01/

  service payment

  invoice-02)

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8*

  
	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  
	
   

  	
   

  	
  **

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  **

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Details of the payment-accounting document –

   payment order (by receipt of prepayment or by

  rendering of services on account of the earlier received

  prepayments)

  	
   

  
	
  Number

  	
   

  	
  Date (DD.MM.YYYY)

  	
   

  
	
  9

  	
   

  	
  10

  	
   

  
	
  X

  	
   

  	
  X

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  

 

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

 

The
description of the fields for the DBF file

 

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number.
  Acquires the value of 42

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting
  period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

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

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The
  unique identifier of the recipient of the bill.

  
	
  5.

  	
   

  	
  User_fio

  	
   

  	
  C (80)

  	
   

  	
  Name
  of User

  
	
  6.

  	
   

  	
  Cust_adr

  	
   

  	
  C(200)

  	
   

  	
  Address
  of individual

  
	
  7.

  	
   

  	
  Cust_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN
  of the client

  
	
  8.

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Invoice
  number

  
	
  9.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20.4)

  	
   

  	
  Cost
  of services (including VAT, roubles, kopecks)

  
	
  10.

  	
   

  	
  Nds

  	
   

  	
  N (20.4)

  	
   

  	
  Amount
  of VAT in service cost (roubles, kopecks)

  
	
  11.

  	
   

  	
  Pay_priz

  	
   

  	
  N (2)

  	
   

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

  
	
  12.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  C (21)

  	
   

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

  
	
  13.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

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

  

 

28

 

Form 3

 

The Report for the formation of the purchase log

 

	
   

  	
   

  	
   

  	
   

  	
  Unique

  identifier

  of the

  recipient

  	
   

  	
  Details of the seller’s

  invoice

  	
   

  	
  Date of

  liquidation

  of seller’s

  	
   

  	
  Date of

  registration of

  goods (works,

  	
   

  	
   

  	
   

  	
  TIN

  	
   

  	
   

  	
   

  	
  Country

  of origin

  of the

  goods

  CUSTOMS

  	
   

  	
  Purchase

  total,

  including

  VAT

  	
   

  
	
  Form

  number

  	
   

  	
  No.

  	
   

  	
  of the

  bill

  	
   

  	
  Number

  	
   

  	
  Date

  (DD.MM.YYYY)

  	
   

  	
  invoice

  (DD.MM.YYYY)

  	
   

  	
  services

  (DD.MM.YYYY)

  	
   

  	
  Seller’s

  name

  	
   

  	
  of the

  seller

  	
   

  	
  KPP

  of the seller

  	
   

  	
  DECLARATION

  number

  	
   

  	
  (roubles,

  kopecks)

  	
   

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2a

  	
   

  	
  2b

  	
   

  	
  3**

  	
   

  	
  4***

  	
   

  	
  5

  	
   

  	
  5a****

  	
   

  	
  5b****

  	
   

  	
  6*

  	
   

  	
  7

  	
   

  
	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  

 

	
  Including

  	
   

  	
   

  	
   

  
	
  purchases liable to taxation at the rate of

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  18 per cent

  (8)

  	
   

  	
  10 per cent

  (9)

  	
   

  	
   

  	
   

  	
  20 per cent *

  (11)

  	
   

  	
   

  	
   

  	
  Indication

  	
   

  
	
  Cost of

  purchases

  without VAT

  (roubles,

  kopecks)

  	
   

  	
  VAT

  amount

  (roubles,

  kopecks)

  	
   

  	
  Cost of

  purchases

  without VAT

  (roubles,

  kopecks)

  	
   

  	
  VAT

  amount

  (roubles,

  kopecks)

  	
   

  	
  0 per cent

  (roubles,

  kopecks)

  	
   

  	
  Cost of

  purchases

  without VAT

  (roubles,

  kopecks)

  	
   

  	
  VAT amount

  (roubles,

  kopecks)

  	
   

  	
  Purchases

  exempt from

  taxation

  (roubles,

  kopecks)

  	
   

  	
  of services

  liable to

  taxation at

  the rate of

  0% VAT

  	
   

  
	
  8a

  	
   

  	
  8b

  	
   

  	
  9a*

  	
   

  	
  9b*

  	
   

  	
  10*

  	
   

  	
  11a*

  	
   

  	
  11b*

  	
   

  	
  12*

  	
   

  	
  13

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  

 

	
  Director

  	
  (Full name)

  
	
  Chief accountant

  	
  (Full name)

  

 

*
- the columns are not filled.

 

**
- the date of prepayment receipt.

 

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

 

****
- User’s details.

 

The
description of the fields for the DBF file

 

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number.
  Acquires the value of 43

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting
  period  (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

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

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The
  unique identifier of the recipient of the bill.

  
	
  5.

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Details
  of the seller’s invoice Number

  
	
  6.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

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

  
	
  7.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

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

  
	
  8.

  	
   

  	
  Accept_dat

  	
   

  	
  D

  	
   

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

  

 

29

 

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  DD.MM.YYYY

  
	
  9.

  	
   

  	
  Sel_name

  	
   

  	
  C (120)

  	
   

  	
  Name
  of the seller

  
	
  10.

  	
   

  	
  Sel_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN
  of the seller

  
	
  11.

  	
   

  	
  Sel_kpp

  	
   

  	
  N (9)

  	
   

  	
  KPP
  of the seller

  
	
  12.

  	
   

  	
  Customs Declaration_num

  	
   

  	
  C (50)

  	
   

  	
  Country
  of origin of the goods. Cargo Customs Declaration number

  
	
  13.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20.4)

  	
   

  	
  Purchase
  total, including VAT (roubles, kopecks)

  
	
  14.

  	
   

  	
  Pr_net_18

  	
   

  	
  N (20.4)

  	
   

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

  
	
  15.

  	
   

  	
  Nds_18

  	
   

  	
  N (20.4)

  	
   

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

  
	
  16.

  	
   

  	
  Pr_net_10

  	
   

  	
  N (20.4)

  	
   

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

  
	
  17.

  	
   

  	
  Nds_10

  	
   

  	
  N (20.4)

  	
   

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

  
	
  18.

  	
   

  	
  Pr_net_0

  	
   

  	
  N (20.4)

  	
   

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

  
	
  19.

  	
   

  	
  Pr_net_20

  	
   

  	
  N (20.4)

  	
   

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

  
	
  20.

  	
   

  	
  Nds_20

  	
   

  	
  N (20.4)

  	
   

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

  
	
  21.

  	
   

  	
  No_nds

  	
   

  	
  N (20.4)

  	
   

  	
  Purchases
  exempt from taxation (roubles, kopecks)

  
	
  22.

  	
   

  	
  Nds_priz

  	
   

  	
  N (1)

  	
   

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

  

 

30

 

Form 4

 

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

 

	
  Form

  number

  	
   

  	
  Ref.

  No.

  	
   

  	
  Unique

  identifier of the

  recipient of the

  bill

  	
   

  	
  Name of User

  	
   

  	
  Invoice

  number

  	
   

  	
  Cost of

  services

  (including

  VAT,

  roubles,

  kopecks)

  	
   

  	
  Amount of

  VAT in

  service

  cost

  (roubles,

  kopecks)

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2

  	
   

  	
  3*

  	
   

  	
  4

  	
   

  	
  5

  
	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Details of the payment order

  	
   

  
	
  Number

  	
   

  	
  Date

  (DD.MM.YYYY)

  	
   

  
	
  6

  	
   

  	
  7

  	
   

  
	
  X

  	
   

  	
  X

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  

 

*
- invoice number assigned upon receipt of the prepayment

 

The
description of the fields for the DBF file

 

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number.
  Acquires the value of 44

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting
  period  (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

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

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The
  unique identifier of the recipient of the bill.

  
	
  5.

  	
   

  	
  User_fio

  	
   

  	
  C (80)

  	
   

  	
  Name
  of User

  
	
  6.

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Invoice
  number

  
	
  7.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20.4)

  	
   

  	
  Cost
  of services (including VAT, roubles, kopecks)

  
	
  8.

  	
   

  	
  NDC

  	
   

  	
  N (20.4)

  	
   

  	
  Amount
  of VAT in service cost (roubles, kopecks)

  
	
  9.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  C(25)

  	
   

  	
  Details
  of the payment order Number

  
	
  10.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

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

  

 

31

 

Form 5

 

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

 

	
  Form

  	
   

  	
  Name of representative

  	
   

  	
  Cost of

  	
   

  	
  Details of the invoice

  	
   

  
	
  number

  	
   

  	
  offices

  	
   

  	
  services

  	
   

  	
  Number

  	
   

  	
  Date

  	
   

  
	
   

  	
   

  	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  

 

	
  Details of the letter of confirmation

  	
   

  	
  Details of the agreement with

  the User

  	
   

  
	
  Number

  	
   

  	
  Date

  	
   

  	
  Number

  	
   

  	
  Date

  	
   

  
	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  
	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  

 

	
  Director

  	
   

  	
  (Full name)

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

The
description of the fields for the DBF file

 

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number.
  Acquires the value of 44

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting
  period  (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

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

  
	
  4.

  	
   

  	
  Prs_n

  	
   

  	
  C(100)

  	
   

  	
  Name
  of representative offices

  
	
  5.

  	
   

  	
  Embassy_n

  	
   

  	
  N (20.4)

  	
   

  	
  Cost
  of services

  
	
  6.

  	
   

  	
  Sel_f_num

  	
   

  	
  C(21)

  	
   

  	
  Details
  of the invoice Number

  
	
  7.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

  	
  Details
  of the invoice Date

  
	
  8.

  	
   

  	
  Lettr_num

  	
   

  	
  C(21)

  	
   

  	
  Details
  of the letter of confirmation Number

  
	
  9.

  	
   

  	
  Lettr_date

  	
   

  	
  D

  	
   

  	
  Details
  of the letter of confirmation Date

  
	
  10.

  	
   

  	
  Contract_n

  	
   

  	
  C(25)

  	
   

  	
  Details
  of the agreement with the users Number

  
	
  11.

  	
   

  	
  Contract_d

  	
   

  	
  D

  	
   

  	
  Details
  of the agreement with the users Date

  

 

Note to
drawing up of Forms:

 

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

 

XXXX YY ZZZZZZ FF UU.DBF,

where

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

·                   ZZZZZZ
– reporting period in the form YYYYMM

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

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

 

32

 

Appendix No. 5

to Agreement No.           

dt.          200

 

Acceptance Act for Services Rendered

Under Contract No.                  
dt.

for                             
month                

 

	
  City

  	
   

  	
  Dated:                              200

  

 

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

 

	
   

  	
   

  	
   

  	
   

  	
  The base for service cost

  counting

  	
   

  	
  Service

  Tariff,

  	
   

  	
  Service

  Cost inc.

  VAT,

  	
   

  	
  Including

  VAT,

  	
   

  
	
  Ref. No.

  	
   

  	
  Service Description

  	
   

  	
  Title

  	
   

  	
  Value

  	
   

  	
  roubles/pcs

  	
   

  	
  roubles

  	
   

  	
  roubles

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  
	
  1

  	
   

  	
  Services, stipulated by
  para. 3.3.2 of the Agreement:

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1.1.

  	
   

  	
  Billing processing of
  telecommunications

  	
   

  	
  Capacity of outgoing LD/Int
  traffic, min.

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1.2.

  	
   

  	
  Forming, printing, storing,
  making account copies

  	
   

  	
  Capacity of outgoing LD/Int
  traffic, min.

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1.3.

  	
   

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

  	
   

  	
  Capacity of outgoing LD/Int
  traffic, min.

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

33

 

	
   

  	
   

  	
  the acts of reconciliation
  the payments with clients

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1.4.

  	
   

  	
  Delivery of the documents

  	
   

  	
  Capacity of outgoing LD/Int
  traffic, min.

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

The rendered services cost
aggregated                  ,
including VAT               .

 

The services were presented
properly and according to Agreement terms.

 

	
  Rostelecom:

  	
   

  	
  Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
                            
  200  

  	
   

  	
                            
  200  

  
	
  Seal here

  	
   

  	
  Seal here

  
							

 

34

 

Appendix No. 6

to Agreement No.           

dt.          200

 

List of Reporting Forms

 

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

 

1. F 88 Outgoing payable
exchange data - presented monthly

 

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

 

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

 

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

 

The procedure of providing the information to Rostelecom

 

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

 

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

 

The terms of providing forms
to Rostelecom:

 

	
  Form  No.

  	
   

  	
  The terms of providing information by Operator

  
	
  12

  	
   

  	
  7

  
	
  4

  	
   

  	
  7

  
	
  88

  	
   

  	
  5

  
	
  65

  	
   

  	
  27

  

 

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

Example
of the filling the sample.

 

	
  Name of
  firm (business unit)

  	
  Operator

  	
   

  	
   

  
	
  Document
  code

  	
  1

  	
  OKDP

  	
  5420030

  
	
  Firm
  code

  	
  51500x

  	
  OKONKh

  	
  52300

  
	
  Head of
  firm (business unit)

  	
  Parfenov
  A.I.

  	
  OKATO

  	
  50401372000

  
	
   

  	
   

  	
  OKOGU

  	
  49008

  
	
  OKPO        (8 characters)

  	
  04856347

  	
  OKOPF

  	
  90

  
	
  Business
  unit code

  	
  0

  	
  OKFS

  	
  34

  

 

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

 

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

 

35

 

	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
                            
  200  

  	
   

  	
                            
  200  

  
	
  Seal here

  	
   

  	
  Seal here

  
							

 

36

 

 

	
  Attachment No. 7

  
	
  to Agreement No.       

  
	
  dt.        200   

  

 

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

 

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

 

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

 

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

 

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

 

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

·                   complaints
from the Users side.

 

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

 

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

·                   detailed
reconciliation the Parties data;

·                   comprehensive
technical study;

·                   the
checking of the fidelity of VAT rates adaptation;

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

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

 

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

 

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

 

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

 

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

 

·                   minimum  non-tariff limit of the calls,

·                   type
of the calls number round-off,

·                   tariffs.

 

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

 

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

 

7.               Detailed reconciliation

 

37

 

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

 

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

 

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

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

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

·                   size
of the detailed reconciliation,

·                   data exchange type.

 

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

 

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

 

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

 

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

 

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

 

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

·                   comprehensive
technical study should be performed.

 

8.               Comprehensive technical study.

 

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

 

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

 

·                   verification
of capacity for work of communication channels;

·                   verification
of the recording completeness  of the
tariff files;

·                   verification
of recording conditions of the tariff files;

·                   registration
of the probing calls;

·                   verification
of the routing Regulations;

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

·                   using
indirect methods of research.

 

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

 

38

 

Table
1. Dedicated reconciliation form

 

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Rostelecom
  data

  	
   

  	
  Operator
  data

  	
   

  	
  Discrepancies

  
	
  Period

  	
   

  	
  Zone

  ABC of

  Operator

  	
   

  	
  User

  category

  	
   

  	
  Tariff

  category

  	
   

  	
  Direction

  	
   

  	
  Direction

  code

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  total

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  total

  	
   

  	
  %

  (min)

  	
   

  	
  %

  (roubles)

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Table
2. Format of call service data

 

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

 

	
  Tel_A*

  	
   

  	
  Tel_B*

  	
   

  	
  Mn_I*

  	
   

  	
  Mn_O*

  	
   

  	
  Date*

  	
   

  	
  Time*

  	
   

  	
  D_sec*

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

* fill-in spaces are marked

 

Field Tel_A*: Number of the subscriber A phone

Field Tel_B*: Number of the subscriber B phone

Field Mn_I*: Mnemonics of incoming group of channels

Field Mn_O*: Mnemonics of outgoing group of channels

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

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

Field D_sec*: Call duration (in seconds)

 

	
  For Rostelecom:  

  	
  For
  Operator:

  
	
   

  	
   

  
	
  General
  Director

  	
  General Director

  
	
   

  	
   

  
	
   

  	
   

  
	
                              
  200    

  	
                              
  200    

  
	
  Seal
  here

  	
  Seal
  here

  

 

39

 

Appendix No. 8

to Agreement No.

dt.          200  

 

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

OAO Rostelecom

as of
                        ,
the claim right transferred from

OAO Rostelecom to

 

	
   

  	
   

  	
  Information on Users

  	
   

  
	
  Ref.

  No.

  	
   

  	
  Name of user – legal

  entity/ Full name of the

  user- individual

  	
   

  	
  Legal address of the

  legal entity/ individual

  telephone installation

  address

  	
   

  	
  TIN of the legal entity

  and of the individual –

  individual

  entrepreneur

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  

 

	
  Indebtedness information

  	
   

  
	
  Sum of indebtedness

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Services payment account

  details

  	
   

  	
  Services invoice details

  	
   

  
	
  total,

  roubles

  	
   

  	
  including

  VAT, roubles

  	
   

  	
  Period of

  service

  rendering

  	
   

  	
  Established date of

  services payment

  	
   

  	
  number

  	
   

  	
  date

  	
   

  	
  number

  	
   

  	
  date

  	
   

  
	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  

 

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

 

	
  For Rostelecom:  

  	
  For
  Operator:

  
	
   

  	
   

  
	
  General
  Director

  	
  General Director

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
                              
  200    

  	
                              
  200    

  
	
  Seal
  here

  	
  Seal
  here

  

 

40

 

Appendix No. 9

to Agreement No.

dt.          200  

 

Procedure for Parties’ Handling of User Claims (Complaints)

Related to Providing/Failure to Provide Telecommunications

 

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

 

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

 

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

 

1.1.3        In case if User claims
(complaints) for quality of the telecommunications and after realization of
measures, indicated in para. 1.1 are not withdrawn, then Operator works with
Rostelecom in next procedure:

 

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

 

·                  Subscriber number of the User,
presented the claim (complaint);

·                  date and Moscow time of
connection;

·                  called number;

·                  duration of providing telecommunications,

·                  amount to be paid.

 

1.1.5        Rostelecom within 5 working
days from the moment of receiving the inquiry from Operator provide the
Operator with the result of handling of the claim (complaint) via e-mail
(e-mail                          ).
At the same time Rostelecom send by fax and mail to Operator the instructions
on future work with such User claim (complaint).

 

1.1.6        In case of confirmation
validity of User claims (complaints), Rostelecom informs Operator about this
within 5 working days from the moment of receiving inquiry. In such case
Operator cancel the bill for telecommunications.

 

1.1.7        Operator re-calculates
telecommunications, in case of confirming validity of User claims (complaints).

 

	
  For Rostelecom:  

  	
  For
  Operator:

  
	
   

  	
   

  
	
  General
  Director

  	
  General Director

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
                              
  200    

  	
                              
  200    

  
	
  Seal
  here

  	
  Seal
  here

  

 

41

 

Appendix No. 10

to Agreement No.
                         

dt.             200     

 

REGULATIONS

 

for Handling of Receivables and Payables and Order of Receivables and
Payables Write-Off

 

1. Terms and Definitions

 

1.1.
Receivables due from Users – receivables from legal entities and individuals related to payments
for long-distance and international telecommunications rendered to the latter
by Rostelecom.

 

1.2.
Overdue Receivables –
Receivables due from Users not settled during the term specified in the
agreement (invoice). The Overdue Receivables fall into Receivables Real for
Collection, Bad Receivables.

 

1.3.
Receivables Real for Collection –
Overdue Receivables in relation to which there exist grounds for considering it
to be voluntary paid within reasonable time, or enforced by action.

 

1.4. Bad
Receivables – Overdue
Receivables, collection of which is impossible.

 

1.5.
Qualified Bad Receivables
– Overdue Receivables collection of which is impossible due to the following
reasons:

 

·                  the limitation period for claims related to
collection of indebtedness in accordance with current law has elapsed;

·                  liability to pay the indebtedness has been
terminated due to liquidation of a legal entity (article 419 CC RF) or death of
an individual (article 418 CC RF);

·                  the debtor, if a legal entity, has been
declared bankrupt or bankruptcy proceedings in relation to them have been
finished;

·                  enforcement proceedings in relation to
indebtedness is impossible due to expiration of term for directing of a court
order for execution.

 

1.7.
Payables due Users –
indebtedness of Rostelecom towards individuals in the amount of funds received
on account of oncoming long-distance and international telecommunications.  Payables due Users are reflected in the books
of Rostelecom.

 

1.8.
Uncalled Payables due Users – Payables due Users, reclamation of which is impossible by users due
to the following reasons:

 

·                  the limitation period in relation to
indebtedness has elapsed;

·                  the creditor has withdrawn due to liquidation
(legal entity) or death (individual).

 

2.  General provisions

 

2.1.
These Regulations determine procedure of handling by the Operator of
Receivables due from Users emerged in relation to rendering by the latter of
long-distance and international telecommunications.

 

2.2.
In part of issues not regulated by the present Regulations the Operator
establishes their own internal procedure for handling Receivables which does
not contradict the Agreement.

 

3.
Reconciliation of Indebtedness

 

3.1.
Reconciliation of Receivables due from Users and Payables due Users as per data
of Rostelecom and the Operator is conducted on the basis of Operator’s Report
information (form 2 of Appendix 3 to the Agreement).  Approval of Operator’s Report by Rostelecom
simultaneously implies approval of the Operator’s data on amount of Receivables
due from Users and Payables due Users.

 

42

 

4.  Adjustment of Indebtedness

 

4.1.
n case of errors that have caused misstatement of amount of Receivables due
from Users and Payables due Users are detected, the indebtedness can be
adjusted in accordance with the procedure outlined in the present article.

 

4.2.
In accordance with the present article, it is required to conduct adjustment of
misstatements of Receivables due from Users and Payables due Users, which have
emerged in the result of:

 

·                  errors of the Operator during classification of
monetary funds received from users;

 

·                  errors during accrual of indebtedness for
Rostelecom long-distance and international telecommunications (excluding cases
of illegal and unauthorized connection to the Operator’s communication
network).

 

4.3.
Adjustment of indebtedness is carried out on a monthly basis.

 

4.4.
For adjustment of indebtedness the Operator draws up and submits to Rostelecom
the following documents:

 

·                  List of adjustments of Receivables due from
Users and Payables due Users as per Form 1 of the Regulations;

 

·                  Copies of documents confirming necessity of adjustment
of Receivables due from Users and Payables due Users (acts of settlements
reconciliation, invoices, payment documents, claims, judicial decisions, etc.);

 

·                  Register of documents confirming necessity of
adjustment of Receivables due from Users and Payables due Users as per Form 2
of the present Regulations.

 

The
documents are submitted by the Operator along with Operator’s Report (Appendix No. 3
to the Agreement) on paper and electronically (Excel format, excluding copies
of documents confirming necessity of adjustment of Receivables due from Users
and Payables due Users).

 

4.5.
Rostelecom studies the documents submitted by the Operator and, provided
comments are absent, approves them within 45 days from the date of
submitting.  The approval implies a
respective endorsement on List of adjustments of Receivables due from Users and
Payables due Users.

 

During
5 days from the approval of documents Rostelecom forwards to the Operator the
approved copy of List of adjustments of Receivables due from Users and Payables
due Users.

 

In
case comments on the documents submitted by the Operator are present,
Rostelecom notifies the Operator in writing not later than 45 days from the
date of presentation of documents. 
During 30 days from the moment of receipt of such notification the
Operator must remove the revealed comments and submit to Rostelecom documents,
which have been commented on by Rostelecom, anew.

 

4.6.
On the basis of List of adjustments of Receivables due from Users and Payables
due Users approved by Rostelecom, the Parties introduce adjustments into
accounting records during the month in which Rostelecom approved the List.  During the same month adjustments of
indebtedness are included into forms 2.1 and 2.2 of the Operator’s Report
(Appendix No. 3 to the Agreement).

 

4.7.
Where debt corrections are connected with corrections of Previous Revenues, the
amount of these corrections is to be taken by the parties into account during
the correction period.

 

43

 

5.  Inventory of Indebtedness

 

5.1.
Annually, as of December 1 of each year, the Operator carries out
inventory of Receivables due from Users and Payables due Users.  The inventory is taken in accordance with
inventory normative documents in force for the moment of its taking.  For the moment of signing of the Contract,
Guidelines on inventory of property and financial liabilities, approved by
Order of RF MF No. 49 dated 13.06.1995, serve as such document.

 

5.2.
As per results of inventory the Operator draws up:

 

·                  Inventory Deed as per Form 3 of the
Regulations;

 

·                  Appendices to Inventory Deed as per Form 4
of the Regulations;

 

·                  List of adjustments of Receivables due from
Users and Payables due Users as per Form 1 of the Regulations;

 

·                  copies of documents confirming necessity of
adjustment of Receivables due from Users and Payables due Users (acts of
settlements reconciliation, invoices, payment documents, claims);

 

·                  Register of documents confirming necessity of
adjustment of Receivables due from Users and Payables due Users as per Form 2
of the present Regulations.

 

5.3.
Documents are submitted by the Operator on paper (excluding Appendices to Deed
of Inventory) and electronically (Excel format, except document copies
confirming the necessity of adjustment of Receivables due from Users and
Payables due Users) not later than February 15 of the year which follows
the year the inventory is taken as of December 1.

 

Rostelecom
examines the documents submitted by the Operator and, in case comments are
absent, approves them within 45 days from the moment of their presentation.

 

Approval
of the said documents by Rostelecom implies:

 

·                  approval by Rostelecom of inventory results;

 

·                  approval by Rostelecom of adjustments of
Receivables due from Users and Payables due Users, proposed by the Operator in
relation to revelation of errors and misstatements.

 

During
5 days from the date of approval of documents, Rostelecom forwards to the
Operator:

 

·                  notification on approval of inventory results
and adjustments of Receivables due from Users and Payables due Users in an
optional form.  The said notification,
among other things, must contain information on the period (month) during which
adjustments are made in the accounting records of Rostelecom and the Operator;

 

·                  approved copy of Inventory Deed;

 

·                  approved copy of List of adjustments of
Receivables due from Users and Payables due Users.

 

In
case comments on the documents submitted by the Operator are present,
Rostelecom notifies the Operator in writing not later than 45 days from the
date of presentation of documents. 
During 30 days

 

44

 

from
the moment of receipt of such notification the Operator must remove the
revealed comments and submit to Rostelecom documents, which have been commented
on by Rostelecom, anew.

 

5.4.
On the basis of Inventory Deed and List of adjustments of Receivables due from
Users and Payables due Users approved by Rostelecom, the Parties introduce
adjustments into accounting records during the month indicated in Rostelecom
notification on approval of inventory results and adjustments of Receivables
due from Users and Payables due Users. 
During the same month adjustments of indebtedness are included into forms
2.1 and 2.2 of the Operator’s Report (Appendix No. 3 to the Agreement).

 

5.5.
If adjustments of indebtedness are related to adjustments of Received Profit
for previous periods, the amount of the adjustments is considered in the course
of settlement by the Parties during the period adjustments are introduced.

 

6. Order
of Collection of Overdue Receivables

 

6.1.
In relation to Users with Overdue Receivables, all legal measures are applied,
aimed at collection of Receivables by the Operator from Users (including: use
of an automatic informator (telephone calls), suspension communication network
access, restriction of access to certain types of services rendered by
Rostelecom, forwarding of warning letters (claims), bringing of suits in
courts). During settlement of issues of principal debt amount repayment it is
allowed to draw up and signing with Users of schedules of repayment of
indebtedness and penalty accrued in accordance with conditions of the
agreement, on the basis of which the Users are rendered telecommunications by
Rostelecom and/or in accordance with current law.

 

6.2.
In case of overdue fulfillment by the User of their liabilities to pay for
telecommunications rendered by Rostelecom, accrual of penalty is carried out in
accordance with conditions of the agreement, on the basis of which the Users
are rendered telecommunications by Rostelecom and/or in accordance with current
law. Nevertheless, in any case, the Operator must not collect penalty in a
judicial procedure in part exceeding 100% of the principal debt amount of a
corresponding User for telecommunications rendered by Rostelecom.

 

6.3.
In case of emergence of Overdue Receivables the Operator must take the
following measures aimed at collecting of Overdue Receivables by the Operator
from Users before taking it to court:

 

6.3.1.
Not later than the 10th day of the month following the Billing
period the Operator notifies the User with Overdue Receivables on the existence
and amount of overdue liabilities by means of telephone calls to such Users.

 

6.3.2.
Not later than 20 days after measures indicated in para. 6.3.1. have been
taken, the Operator suspends access to Rostelecom services and restricts access
to certain types of services rendered by Rostelecom in accordance with Public
Offer (Appendix No. 1).

 

6.3.3.
Not later than 20 days after the measures indicated in para. 6.3.2  have been taken by the Operator, the Operator
forwards to users with Overdue Receivables warning letters (claim) regarding
presence and amount of Overdue Receivables indicating term during which such
Overdue Receivables should be settled.

 

6.4.
In case after the measures indicated in para. 6.3. have been taken the
Overdue receivables have not been settled, the Operator, not later than 40 days
after forwarding of a warning letter indicated in para. 6.3.3 of the present
Regulations to the User with Outstanding Receivables, files a suit to regular
court (for a User being an individual) or to arbitration court (for a User
being a legal entity or an individual entrepreneur) regarding collection of
Overdue Receivables from such User, provided the amount of

 

45

 

such
indebtedness of a User being a legal entity constitutes not less than 1000
roubles, of a User being an individual – not less than 200 roubles, and the
overdue period makes up 3 months.

 

In case the overdue amount of a User being a legal entity constitutes
less than 1000 roubles, and of a User being an individual – less than 200
roubles, and the overdue period makes up 3 months, the Operator, with
simultaneous forwarding to Rostelecom of Reference to Deed of Inventory of
Settlements with Users for Rostelecom long-distance and international services,
forwards to Rostelecom calculation of assumed expenses related to collection of
such indebtedness. During 10 days upon receipt of the said information
Rostelecom is obliged to forward to the Operator notification stating necessity
to initiate collection of indebtedness from such user by judicial means, or
absence of such necessity. The Parties have agreed that in case of non-receipt
of the said notification from Rostelecom within 30 days from the moment of
forwarding of corresponding message to Rostelecom, the Operator initiates
collection of such indebtedness.

 

6.5.
Not less than 14 calendar days prior to filing a suit specified in
para. 6.4. of the present Regulations, the Operator must forward to
Rostelecom information on (1) presence of Overdue Receivables in relation
to corresponding Users with on line of pre-trial measures taken by the Operator
aimed at collection of Outstanding Receivables by the Operator from Users, (2) amount
of state duty due for payment in relation to corresponding claims with
indication of payment details and purpose.

 

6.6.
During 5 working days from the moment of receipt from the Operator of information
indicated in para. 6.5., Rostelecom independently effects payment of the
state duty.

 

6.7.  Introduction of restrictions on access to
Telecommunications is applied to all telephone exchanges.

 

Termination
of suspension of access of the User to telecommunications is done after
complete repayment of the emerged indebtedness by the User.

 

In
separate cases upon written instructions of Rostelecom the Operator has right
to restore access of the Debtor to Telecommunications.  In this case the Operator is not liable for
compliance with terms indicated in para. 6.3 
hereof.

 

7.
Writing-off of Receivables due from Users and Payables due Users

 

7.1.
Only Qualified Bad Receivables and Uncalled Payables due Users are subject to
writing-off.

 

7.2.
Writing-off of indebtedness is carried out on the basis of inventory of
Receivables due from Users and Payables due Users conducted on the basis of Article 5
of the present Appendix.  The amount of
Qualified Bad Receivables and Uncalled Payables due Users subject to writing-off
is determined on the basis of Inventory Deed drawn up by the Operator during
inventory.

 

7.3.
During 45 days from the receipt of notification on approval of inventory
results and adjustments of Receivables due from Users and Payables due Users
from Rostelecom, the Operator is obliged to forward to Rostelecom the following
documents related to Qualified Bad Receivables and Uncalled Payables due Users,
indicated in the Deed of Inventory:

 

·                  written grounding for writing-off of
indebtedness as per Form 5;

 

·                  copies of documents pursuant to written
grounding for writing-off of indebtedness;

 

·                  Register of written grounding for writing-off
of indebtedness as per Form 6;

 

·                  List of indebtedness being written-off as per
form 7.

 

46

 

The Operator
submits the said documents in hard copy, Register of written grounding for
writing-off of indebtedness is also submitted electronically (Excel format).

 

7.4. Rostelecom
examines the documents submitted by the Operator and, provided comments are
absent, approves written grounding for writing-off of indebtedness drawn up by
the Operator within 45 days from the date of their presentation.

 

During 90 days
from the date of approval Rostelecom forwards to the Operator the Statement of
Rostelecom Board Decision on writing-off of Receivables due from Users and
Payables due Users in the amount corresponding to the amount of indebtedness
indicated in written groundings approved by Rostelecom.  The Statement of Rostelecom Board Decision on
writing-off of Receivables due from Users and Payables due Users encloses
Register of written grounding for writing-off of indebtedness as per Form 6 and
List of indebtedness being written-off drawn up on the basis of the said
groundings approved by Rostelecom as per Form 7.

 

In case comments
on the documents submitted by the Operator are present, Rostelecom notifies the
Operator in writing not later than 45 days from the date of presentation of
documents.  During 30 days from the
moment of receipt of such notification the Operator must remove the revealed
comments and submit to Rostelecom documents, which have been commented on by
Rostelecom, anew.

 

7.5. On the basis
of Statement of Rostelecom Board Decision on writing-off of Receivables due
from Users and Payables due Users, Register of written grounding for
writing-off of indebtedness and List of indebtedness being written-off drawn up
on the basis of the said groundings approved by Rostelecom the Parties
write-off the indebtedness in the accounting records.  During the same month the written-off
indebtedness is included into forms 2.1 and 2.2 of the Operator’s Report
(Appendix No. 3 to the Agreement).

 

7.6. The
written-off Receivables due from Users are reflected off-balance during five
years from the moment of writing-off.  In
case money are received in return of such indebtedness the Operator submits to
Rostelecom a Report on monetary funds received in return of written-off
Receivables as per Form 8. The Report is submitted along with Operator’s Report
for the period during which the monetary funds are received.

 

The cost of
Operator’s services related to handling of Receivables for the period during
which the monetary funds are received is increased for the amount of received
monetary funds.

 

	
  For Rostelecom:  

  	
  For
  Operator:

  
	
   

  	
   

  
	
   

  	
   

  
	
  General
  Director

  	
  General Director

  
	
   

  	
   

  
	
   

  	
   

  
	
                              
  200    

  	
                              
  200    

  
	
  Seal
  here

  	
  Seal
  here

  

 

47

Form 1

I Approve

	
   

  	
   

  	
   

  
	
   

  	
  (Name, title)

  
	
   

  	
   

  	
   

  
	
   

  	
  (Date)

  

 

Adjustments of debt due from/to the users for long-distance and
international telecommunications provided by OAO Rostelecom as of                                                

 

1.  On accounts receivable

 

Debts for the services to which 18% VAT is applied

 

	
   

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay for telecommunications associated with

  the adjusted debts

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  towards growth of

  indebtedness

  	
   

  	
  towards reduction of

  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Ref.

  No.

  	
   

  	
  Period of indebtedness

  creation

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Including the total of adjusted accruals for

  telecommunications associated with the adjustments

  debt

  	
   

  	
  Including the total of deferred expenses amortization adjustments

  for Telecommunications associated with debts adjustment

  	
   

  
	
  towards growth of

  accruals

  	
   

  	
  towards reduction

  of accruals

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay

  increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

128

 

Debts for the services to which 0% VAT is applied

 

	
   

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the

  period

  	
   

  	
  Including the total of adjusted

  pay for telecommunications

  associated with the adjustments

  debt

  	
   

  	
  Including the total of adjusted

  accruals for telecommunications

  associated with the adjustments

  debt

  	
   

  	
  Including the total of deferred

  expenses amortization adjustments for

  Telecommunications associated with

  debts adjustment

  	
   

  
	
  Ref. No.

  	
   

  	
  Period of 

  indebtedness

  creation

  	
   

  	
  towards

  growth of

  indebtedness

  	
   

  	
  towards

  reduction

  of

  indebtedness

  	
   

  	
  adjusted

  balance

  	
   

  	
  towards

  pay

  increase

  	
   

  	
  towards

  pay

  reduction

  	
   

  	
  adjusted

  balance

  	
   

  	
  towards

  growth of

  accruals

  	
   

  	
  towards

  reduction

  of accruals

  	
   

  	
  adjusted

  balance

  	
   

  	
  towards

  growth of

  accruals

  	
   

  	
  towards

  reduction

  of accruals

  	
   

  	
  adjusted

  balance

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

2.  On accounts payable

 

Debts for the services to which 18% VAT is applied

 

	
   

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay for telecommunications associated

  with the adjustments debt

  	
   

  
	
   

  	
   

  	
  Period of

  	
   

  	
  towards growth of

  indebtedness

  	
   

  	
  towards reduction of

  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Ref. No.

  	
   

  	
  indebtedness

  creation

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

129

 

	
  Including the total of deferred expenses amortization adjustments for Telecommunications associated with debts

  adjustment

  	
   

  
	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Debts for the services to which 0% VAT is applied

 

	
   

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay for telecommunications associated

  with the adjustments debt

  	
   

  
	
   

  	
   

  	
  Period of

  	
   

  	
  towards growth of

  indebtedness

  	
   

  	
  towards reduction of

  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Ref.

  No.

  	
   

  	
  indebtedness

  creation

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Including the total of deferred expenses amortization adjustments for

  Telecommunications associated with debts adjustment

  	
   

  
	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

130

 

	
  Director

  	
   

  	
  (Full name)

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

131

 

Form 2

 

Register of documents in
support of adjusted debts due from/to the users for long-distance and
international communication provided by OAO Rostelecom as of                                  

 

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Adjustments

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Type of indebtedness (debtor

  for services, VAT 18% -

  	
   

  	
   

  	
   

  	
  towards growth of indebtedness

  	
   

  	
  towards reduction of

  indebtedness

  	
   

  	
  Name and 

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Ref. No.

  	
   

  	
  Period of

  indebtedness

  creation

  	
   

  	
  1/debtor for services, VAT

  0% - 2/credit for services,

  VAT 18% - 3/credit for 

  services, VAT 0% - 4)

  	
   

  	
  Name of

  counterparty

  	
   

  	
  Sum of

  adjustment, 

  roubles

  	
   

  	
  Reduction of

  pay in the result

  of adjustment,

  roubles

  	
   

  	
  Sum of

  adjustment, 

  roubles

  	
   

  	
  Pay increase in

  the result of 

  adjustment, 

  roubles

  	
   

  	
  requisites of the

  documents in

  support of

  adjustment

  	
   

  	
  Number of Note

  to the Deed of

   Inventory *

  	
   

  	
  Number of the

  line in the Note

  to the Deed of

  Inventory*

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts receivable for the services,
  18% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts receivable for the
  services, 0% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts receivable for the
  late payment penalty

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts payable for the
  services, 18% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts payable for the
  services, 0% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

*
- these lines are filled in only when making out a register on the results of
inventory-taking

 

	
  Director

  	
   

  	
  (Full name)

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

132

 

Form 3

 

	
   

  	
  I Approve

  
	
   

  	
   

  
	
   

  	
  (Full name, title)

  
	
   

  	
   

  
	
   

  	
  (Date)

  

 

	
   

  	
   

  	
   

  	
   

  	
  Code

  
	
   

  	
   

  	
  Form on OKUD

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  organization

  	
   

  	
  on OKPO

  	
   

  	
   

  
	
  business
  unit

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Type of activity

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
          Warrant
  for inventory-taking:            order,      resolution,      regulation   

  	
   

  	
   

  	
  number

  	
   

  	
   

  
	
  Cross out the irrelevant.

  	
   

  	
   

  	
  date     

  	
   

  	
   

  
	
   

  	
   

  	
  Operation
  type

  	
   

  	
   

  

 

	
   

  	
  Document number

  	
  Document date

  	
   

  
	
  DEED

  	
   

  	
   

  	
   

  	
   

  
					

 

Deed of Inventory of user settlements for long-distance and
international telecommunications provided by OAO Rostelecom

 

The present Deed has been
prepared by the committee to state that as of “        “                          there
was conducted an inventory-taking of user settlements for the long-distance and
international telecommunications provided by OAO Rostelecom.

 

During the inventory-taking
the committee discovered the following:

 

1.
On accounts receivable for the services

 

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Data of the “Notes to the Deed of Inventory”

  	
   

  
	
  Ref. No.

  	
   

  	
  Number of

  account

  	
   

  	
  Account name

  	
   

  	
  Accounting figures

  	
   

  	
  Note, Deed number

  	
   

  	
  Total sum

  	
   

  	
  Including the

  unconfirmed

  	
   

  	
  Reasons

  	
   

  	
  Adjustments

  needed

  	
   

  	
  Bad debts

  	
   

  	
  Qualified bad

  debts

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  7

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

133

 

2. On accounts payable

 

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Data of the “Notes to the Deed of Inventory”

  	
   

  
	
  Ref. No.

  	
   

  	
  Number of account

  	
   

  	
  1.1.1.1.5.Account name

  	
   

  	
  Accounting figures

  	
   

  	
  Note, Deed number

  	
   

  	
  Total sum

  	
   

  	
  Including the

  unconfirmed

  	
   

  	
  Reasons

  	
   

  	
  Adjustments needed

  	
   

  	
  Uncalled debts

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  7

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

All
line and page totals, as well as the Deed of Inventory total, have been
verified.

 

	
  Chairperson of the Committee

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  title

  	
   

  	
   signature

  	
   

  	
       name

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Members of the Committee:

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
    title

  	
   

  	
   signature

  	
   

  	
       name

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
    title

  	
   

  	
   signature

  	
   

  	
       name

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
    title

  	
   

  	
   signature

  	
   

  	
       name

  

 

134

 

	
   

  	
   

  	
  Form 4

  
	
   

  	
   

  	
  I Approve

  
	
   

  	
   

  	
   

  	
  (Full name, title)

  
	
  organization

  	
   

  	
   

  	
  (date)

  
						

 

Reference

 

to
Deed No.              
dt.  “        “                                                .

of Inventory of user settlements for long-distance and international
telecommunications provided by OAO Rostelecom

 

as of  “        “                                                .

 

	
   

  	
   

  	
  Borrower’s, creditor’s

  	
   

  	
  Debt

  	
   

  	
   

  	
   

  	
  Document in support of the debt (reconciliation

  act or primary documents (on the sums that are

  minimum for the reconciliation act to be made

  out)

  	
   

  
	
  Ref. No.

  	
   

  	
  name, address and

  subscriber number

  	
   

  	
  What for

  	
   

  	
  Starting

  date

  	
   

  	
  Accounting figures,

  roubles, kopecks.

  	
   

  	
  name

  	
   

  	
  number

  	
   

  	
  date

  	
   

  	
  sum

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Debts

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Sum of the debt with regard to the adjustment

  	
   

  	
  1.1.1.1.6.Notes

  	
   

  
	
  unconfirmed by

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Including the bad/uncalled

  	
   

  	
   

  	
   

  
	
  the borrowers

  	
   

  	
  Reasons

  	
   

  	
  Adjustments needed

  	
   

  	
  Total

  	
   

  	
  sum

  	
   

  	
  classification

  	
   

  	
   

  	
   

  
	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Accountant

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  signature

  	
   

  	
            name

  

 

To be printed out on both
sides without the heading. Signature to be printed overleaf.

 

Notes:

 

1.               Specifics of inventory-taking
of the debts on telecommunications with individuals:

 

·                  on individuals whose period
outstanding is over 2 months since the day in arrears –debts shall be confirmed
by “reconciliation acts” (a printout from the billing system with a return
receipt requested which shall be signed by the individual and passed to the
accounting department);

·                  on individuals whose period
outstanding is under 2 months since the day in arrears – confirmation of the
individuals’ debts for telecommunications is carried out through billing for
the telecommunications with a specification of the user’s total amount
outstanding “As of           
the amount outstanding is       . Should you
disagree, please notify us within 10 days. Otherwise the debt shall be deemed
confirmed”;

·                  on individuals’ debts whose
due date is still to come – debts shall be confirmed by the accounting figures
in a billing system printout of the data on the debt period.

 

2.               Accounts receivable are
classified in column 16 in the following way: 1- with an expired period of
limitation; 2 – debts that are bad because of the individual’s death or the
liquidation of the legal entity; 3 – debts that are bad because of the legal
entity’s bankruptcy; 4 – debts that are bad because of the omission of the time
limit for sending the executive document for action; 5 – other bad accounts
receivable.   Accounts payable are
classified in column 16 with attribute 6 – uncalled accounts payable.

 

135

 

Form 5

 

	
   

  	
  I Approve

  
	
   

  	
   

  
	
   

  	
  (Full name, title)

  
	
   

  	
   

  
	
   

  	
  (Date)

  

 

Written substantiation
for user/to user debt amortization for long-distance and international
telecommunications supplied by OAO Rostelecom based on the results of inventory
accounting as of          

 

Part 1. General

 

	
  Name of operator:

  	
   

  
	
  Number and date of the
  document:

  	
   

  
	
  Responsible division:

  	
   

  
	
  Performer and their contacts:

  	
   

  
	
  Full name of the
  debtor/creditor – legal entity, name of the individual:

  	
   

  
	
  Debtor/creditor subscriber
  number - legal entity, debtor telephone installation address – individual:

  	
   

  
	
  Debtor/creditor legal address
  and physical address:

  	
   

  
	
  The sum of estimated
  indebtedness for write-off (roubles) :

  	
   

  
	
  VAT in the indebtedness
  (roubles)

  	
   

  
	
  Type of indebtedness (accounts
  receivable / accounts payable):

  	
   

  
	
  Date of indebtedness creation
  in the record:

  	
   

  
	
  Date of inventory accounting of
  the indebtedness:

  	
   

  
	
  Grounds for indebtedness
  write-off:

  	
   

  

 

Part 2. Information on the
status of the indebtedness, its documentary evidence (all the below mentioned
documents are enclosed in this written substantiation):

 

	
  General data and documents for
  all grounds for debtor indebtedness write-off:

  	
   

  
	
  Number and date of the
  agreement with the debtor/creditor:

  	
   

  
	
  Certificate of belonging of the
  subscriber numbers to the debtor/creditor:

  	
   

  
	
  Document details (accounts,
  payment requests/payment orders, datasheets etc), confirming the creation of
  indebtedness:

  	
   

  
	
  Details of accounts Deed of
  inventory, confirming the creation of indebtedness in accounting records:

  	
   

  
	
  For indebtedness write-off due
  to limitation period expiry:

  	
   

  
	
  Date of end of reporting
  period, to which belong the accrued items for services supplied in conditions
  of unauthorized use:

  	
   

  
	
  For indebtedness write-off due
  to liquidation of the legal entity:

  	
   

  
	
  Number and date of the extract
  from the joint state register of legal units regarding liquidation:

  	
   

  
	
  Date of indebtedness write-off
  due to the death of the individual:

  	
   

  
	
  Number and date of the
  certificate of death of the individual:

  	
   

  
	
  For indebtedness write-off due
  to impossibility of executive process because of expiry of period for sending
  an executive document for fulfillment:

  	
   

  
	
  Number and date of the
  executive document:

  	
   

  
	
  Number and date of court ushers
  service act on the impossibility of debt recovery:

  	
   

  
	
  Other enclosed documents
  (titles and details):

  	
   

  

 

Appendix: documents
mentioned in Part 2 on (indicate the number of) pages.

 

	
  Director

  	
   

  	
  (Full name)

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

136

 

Form 6

 

Register of written
substantiations for user/to user debt amortization for long-distance and
international telecommunications supplied by OAO Rostelecom based on the
results of inventory accounting as of

 

	
  Ref.

  No.

  	
   

  	
  Name of

  counterparty

  	
   

  	
  Period of

  indebtedness

  creation

  	
   

  	
  Type of indebtedness (debtor for services,

  VAT 18% -1/debtor for services, VAT 0% -

  2/credit for services, VAT 18% - 3/credit for

  services, VAT 0% - 4)

  	
   

  	
  Grounds for indebtedness write-off

  (period of limitation expiry –1/ legal

  entity liquidation – 2/ death of the

  individual – 3/  expiry of period for

  sending an executive document –4)

  	
   

  	
  Sum of indebtedness

  (roubles, kopecks,)

  	
   

  	
  Including VAT

  (roubles, kopecks,)

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
  Accounts receivable

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to
  period of limitation expiry

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to
  legal entity liquidation

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to
  the death of the individual

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to
  impossibility of executive process because of expiry of period for sending an
  executive document for fulfillment:

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
  Accounts
  payable

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to
  period of limitation expiry

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to
  legal entity liquidation

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to
  the death of the individual

  	
   

  	
   

  	
   

  	
   

  

 

	
  Director

  	
   

  	
  (Full name)

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

137

 

Form 7

 

Consolidated data of user/to user debt for
long-distance and international telecommunications supplied by OAO Rostelecom
written-off on the results of inventory accounting as of

 

1. Accounts receivable for services

 

	
   

  	
   

  	
  Period of

  indebtedness creation

  	
   

  	
  Sum of indebtedness

  for services with VAT

  rate of 18%

  	
   

  	
  Sum of indebtedness for

  services with VAT rate

  of 0%

  
	
  Ref. No.

  	
   

  	
  Month

  	
   

  	
  Year

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

2. Accounts payable

 

	
   

  	
   

  	
  Period of

  indebtedness creation

  	
   

  	
  Indebtedness for

  services with VAT

  rate of 18%

  	
   

  	
  Indebtedness for services

  with VAT rate of 0%

  
	
  Ref.
  No.

  	
   

  	
  Month

  	
   

  	
  Year

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Director

  	
   

  	
  (Full name)

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

138

 

Form 8

 

Record of money funds received on
account of written-off debtor indebtedness

 

	
  Ref.

  No.

  	
   

  	
  Period of

  indebtedness write-

  off

  	
   

  	
  Name of counter-

  party

  	
   

  	
  Sum received on account

  of indebtedness

  
	
   

  	
   

  	
  Month

  	
   

  	
  Year

  	
   

  	
   

  	
   

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Director

  	
   

  	
  (Full name)

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

139

 

Form 9

 

Record of status of the
indebtedness for services supplied by Rostelecom as of

 

	
   

  	
   

  	
  User information

  	
   

  	
  Indebtedness information

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Sum of indebtedness

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Services payment

  account details

  
	
  Ref.

  No.

  	
   

  	
  Name of user –

  legal entity/ Full

  name of the user-

  individual

  	
   

  	
  Legal address of

  the legal entity/

  individual

  telephone

  installation

  address

  	
   

  	
  TIN of the legal

  entity and of

  the individual –

  individual

  entrepreneur

  	
   

  	
  total,

  roubles

  	
   

  	
  including

  VAT,

  roubles

  	
   

  	
  Period of

  service

  rendering

  	
   

  	
  Established

  date of services

  payment

  	
   

  	
  number

  	
   

  	
  date

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  
	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

140

 

Appendix No. 11

to Agreement No.         

dt.        200      

 

Form 1.
Agreement on long-distance and international telecommunications.

 

A G R E E M E N T

on long-distance and international telecommunications

 

	
  City

  	
   

  	
  Dated

  

 

Rostelecom,
Open Joint-Stock Company for Long-Distance and International Telecommunications
(License for provision of long-distance and international telecommunications No. 29777
dt.               
), represented by                                                     
“                                                    “,
acting in the name and on behalf of OAO Rostelecom on the grounds of the
agreement concluded between                                   ,
and OAO Rostelecom, No.               
dt.               
hereinafter referred to as “Rostelecom”, represented by                                                                                                                                                                             
, authorized to act by Power of Attorney dt.                             
No.                                 ,
on the one part, and                                                                                      ,

hereinafter
referred to as the “User”,
represented by                                                                                                                                                                            ,
authorized to act by                                                                               ,
on the other part, as follows:

 

1. DEFINITIONS:

 

1.1.
“Agreement” shall mean this Agreement
on long-distance and international telecommunications, with all Appendices and
Additional Agreements hereto.

 

1.2.
“Billing period” shall mean the
calendar month following the month when Telecommunication Services were
rendered to Users.

 

1.3.
“Parties” shall mean Rostelecom and the
User. Rostelecom and the User can be separately referred to as “Party”

 

1.4.
“Tariff” shall mean the rate of payment
for each Service provided under the Agreement between the Parties.

 

1.5.
“Telecommunications” shall mean
long-distance and international Telecommunication Services rendered hereunder
by Rostelecom to the User using automatic service system or with the help of an
operator.

 

1.6.
“User Equipment” shall mean the user
(terminal) equipment installed at:                                                                                                                     .

 

Type
of User Equipment: telephone set, fax machine, data set (underscore
whatever applicable).

 

User
Equipment used individually or collectively (underscore
whatever applicable).

 

Subscriber
number (additional subscriber number):                                                                .

 

1.7.
“Agent” shall mean                                                                               .

 

1.8. “Regulations” shall mean
Local, Intrazonal, Long-Distance and International Telecommunication Services
rendering Regulations, approved by Resolution of the Russian Government No. 310
dt. May 18, 2005

 

2. SUBJECT MATTER

 

2.1. Rostelecom herewith undertakes to render
Telecommunications to the User, whereas the User undertakes to effect payments
for such Telecommunications on the terms and conditions and in the manner
stated herein.

 

3. TELECOMMUNICATIONS RENDERING TERMS AND CONDITIONS

 

3.1. On entering into this Agreement, the User shall
be entitled to receive Telecommunication Services, whereas Rostelecom shall
render such services to the User, provided this is technically practicable, and
provided the User has access to long-distance and international
telecommunications.

 

3.2.  To receive the
Telecommunications via the automated service system, the User shall perform the
following course of action: dial “8” from the User Equipment; dial OAO
Rostelecom telephone network selection code “55” for long-distance
telecommunications or “10” for international telecommunications; dial called
party numbering area code; dial called party subscriber number.

 

3.3.  To receive the
Telecommunications via the operator, the User shall perform the following
course of action: dial number whereby access is obtained to long-distance and
international telecommunications provided by OAO Rostelecom via operator, i.e. “07”
and/or another access number which the User can obtain via “09” inquiry
service; order 

 

141

 

long-distance
or international telephone call via the operator using instant or delayed
ordering system, in accordance with the Regulations.

 

3.4. The Telecommunications shall be deemed provided
as from the moment when the telephone connection is established as the result
of the course of action described under para. 3.2. or para. 3.3. hereof.

 

3.5. The access to Telecommunication Services,
rendered to the User from the User equipment, can be stopped at the initiative
of Rostelecom in cases, covered by para. 7.2 hereof.

 

3.6. Where technical possibility for the rendering of
the Telecommunication Services to the User is partially unavailable, Rostelecom
may limit number of call orders and call duration or, where such technical
possibility for the rendering of the Telecommunication Services is not
available altogether, may deny rendering of the Telecommunication Services.

 

The User must be notified about the introduction of
limitations at the moment of order taking or in the moment of rendering of
telecommunications by order service system.

 

In case of occurrence of long-term limitations of
using telecommunications, Rostelecom must undertake measures in order to inform
the User about it using mass media, inquiry services, placing notices in places
of collective use of telecommunications etc.

 

3.7. If technically feasible and on condition that
access to Telecommunications is available from User equipment, Rostelecom
renders to the User a possibility to use Telecommunications 24 hours a day, if
other is not indicated in the Russian Federation law.

 

4. RESPONSIBILITIES OF THE PARTIES

 

4.1. Rostelecom undertakes to:

 

4.1.1. Render Telecommunication Services to the User
in accordance with law of the Russian Federation, the Regulations, national
standards, technical regulations and standards, the license, and this Agreement
(and in particular to rectify, within prescribed time periods, any failures
which are attributable to Rostelecom and which obstruct enjoyment of the
Telecommunications by the User).

 

4.1.2. To notify the User through mass media about
changes in the conditions of service rendering, methods of payment for
Telecommunications, Tariffs in no less than ten days before the date when these
changes are introduced

 

4.1.3. To fulfill other obligations of Rostelecom,
covered by the law of the Russian Federation and the Agreement.

 

4.2. The User undertakes to:

 

4.2.1. Pay for the Telecommunication Services rendered
to it within the time frames envisaged by, and subject to the terms and
conditions of, this Agreement. (For Users which are local
government-funded organizations: “The User shall only make use of the
Telecommunications within the allocated government funding limit”).

 

4.2.2. Perform other User’s obligations as provided
for in the current law of the Russian Federation and this Agreement.

 

5. RIGHTS OF THE PARTIES

 

5.1. Rostelecom shall have the right to:

 

5.1.1. Change, on a unilateral basis, the Tariffs,
payment terms and conditions and time frames pursuant to para. 4.1.2 hereof.

 

5.1.2. Initiate temporary suspension of User’s access
to the long-distance and international telecommunications in circumstances
referred to in para. 7.2. hereof.

 

5.2. The User shall have the right to:

 

5.2.1. Raise objections against bills issued to it, in
the manner described in Article 8 below.

 

5.2.2. To refuse to pay for Telecommunications, that
was rendered to the User without their concert. Telecommunications shall be
deemed provided with User’s consent if the call is made from the User Equipment
by means of the course of action referred to in paras 3.2. and 3.3. hereof.

 

6. PAYMENT PROCEDURE

 

6.1.  The User
shall effect payments for the Telecommunications provided to it by Rostelecom
hereunder exclusively to the bank account whereof details are stated in the
Telecommunications bill. The User’s monetary obligations with respect to the
Telecommunication Services provided to it shall terminate as from the moment
when the funds are credited on the bank account specified in the bill issued to
the User or else when cash is received at the Agent’s cash desk.

 

6.2. The Telecommunications bills shall be issued by
the Agent on behalf of Rostelecom. Each Telecommunications bill shall identify
the amount stated therein as payment for the Telecommunication Services
rendered by OAO Rostelecom.

 

6.3.  Tariffs
for international telecommunications are established and changed in accordance
with the current law of the Russian Federation. The User shall be notified of
any such Tariffs  being introduced, in
the manner described in para. 4.1.2. hereof.

 

142

 

6.4. Tariffs for international telecommunications are
established by Rostelecom and changes can be introduced to them at any time.
The User shall be notified of any such Tariffs 
being introduced, in the manner described in para. 4.1.2. above.

 

6.5. The long-distance or international call tariff
unit shall be established by Rostelecom and shall be one minute. The records of
duration of long-distance and international telecommunications are carried out
in accordance with the tariffication unit established by Rostelecom. The
tariffication unit can be changed by Rostelecom unilaterally at any time.

 

6.6. The payment bill for Telecommunication Services
in the month previous to the Billing period is made out to the User before the
12-th day of the Billing period and indicates the total amount for each type of
Services, there amount and cost. The grounds for making out the bill to the
User are the data, obtained with the help of the equipment, used for recording
the amount of Telecommunications. Payments for the Telecommunications shall be
effected on a monthly basis, within 15 days after the date of the bill for the
Telecommunications provided in the month immediately preceding the Billing
Period.

 

6.7. The delivery of the bill for the
telecommunications to the Users is performed by mail or courier at the option
of Rostelecom.

 

6.8. The User shall pay for the Telecommunications by
a transfer of funds to the account specified in the Telecommunications bill, or
in cash at any of the Agent’s payment collection offices. By the payment for
the Services in cash, the monetary obligations of the User for the Services
rendered are discharged from the moment of payment at the Agent’s collection
office. Any cash payments may only be accepted from the User within limits
established by the law for legal entities.

 

6.9. The Agent shall inform the Users of its payment
collection offices via mass media.

 

7. RESPONSIBILITIES OF THE PARTIES

 

7.1. Rostelecom and the User bear responsibility for
non-fulfillment or improper fulfillment of their responsibilities in the
Agreement in accordance with the current law of the Russian Federation,
(including the Regulations) and the Agreement.

 

7.2.  In case of
delay payment or other User violations of the requirements, established by the
Russian Federation Law “On Telecommunications”, the Regulations and the
Agreement, Rostelecom has a right to unilaterally initiate a stoppage of
rendering access to Telecommunications for a period until a complete debt
repayment, or, correspondingly, until a complete settlement of other
violations, committed by the User.

 

7.3.  In case of
a failure to pay, or incomplete or late payment for the Telecommunication
Services, Rostelecom may enforce penalty against the User at 1% of the value of
Telecommunication Services rendered in the month immediately preceding the
Billing Period and which remain unpaid, or partially unpaid, or which were paid
in an untimely manner, for each day of the delay until the date on which the
outstanding debt is finally settled, but not more that the amount outstanding.
The User shall pay such penalty to Rostelecom within 5 days after the claim for
such penalty is made by Rostelecom.

 

8. DISPUTE SETTLEMENT

 

8.1. If any disputes and disagreements arise
hereunder, they shall be settled in the manner described in this Section 8.

 

8.2.  In case of
non-fulfillment or improper fulfillment of obligations to render
Telecommunication Services by Rostelecom the User before applying to court
makes claims to Rostelecom. The claims of the User are made and looked into on
conditions and in terms covered by the current law of the Russian Federation.
If a complaint lodged by the User is rejected in full or in part, or if no
response is given to such a complaint within the time frames prescribed by the
Russian law for the review of such a complaint, the User may initiate a court
action at the Agent’s location.

 

8.3.  If the
User is in full or partial default of its obligation to pay for the
Telecommunication Services, the Agent may, on behalf of Rostelecom, bring a
suit against the User, selecting, at its sole discretion, either the User’s
location or the location of Rostelecom (or of Rostelecom branch serving the
zone where the User is resident (domiciled)), or the location of the Agent (or
of Agent’s branch serving the zone where the User is resident (domiciled)), as
the venue of such action.

 

9. FORCE MAJEURE CIRCUMSTANCES

 

9.1. The Parties are released from responsibility for
non-fulfillment or improper fulfillment of 
their obligations on the Agreement, if they prove, that proper
fulfillment was impossible due to force majeure, which means extreme,
unforeseen and inevitable circumstances in given conditions. The presence of
force majeure in this case prolongs the term of 
fulfillment of  obligations by the
Parties, proportionally to the period of its activity. If the influence of the
force majeure circumstances lasts longer than six months, the Parties are
obliged, upon proposal of one of the Parties, to coordinate the further actions
and/or the possibility of denouncement of the Agreement.

 

9.3. If  the
non-fulfillment of terms of service rendering 
was caused by circumstances of force majeure, the Parties must
coordinate  a new term of
Telecommunications rendering fulfillment.

 

10. AMENDMENT AND TERMINATION PROVISIONS

 

10.1. This Agreement may be terminated prior to its
stated expiration date in circumstances and in the manner provided for by the
law of the Russian Federation.

 

143

 

10.2. In case of termination of the Agreement the
Parties must conduct mutual exchanges on all obligations.

 

10.3. Any amendments to this Agreement shall be
executed as additional agreements hereto which shall be prepared in two
counterparts and shall be signed by the User (or its authorized representative)
and Rostelecom (via its authorized representative).

 

11. PERIOD OF VALIDITY  OF THE
AGREEMENT

 

11.1. This Agreement shall take effect as from the
date it is signed by Rostelecom and the User and shall be deemed effective for
an unlimited period of time.

 

12. MISCELLANEOUS

 

12.1. Rostelecom and the User admit that the present
agreement is obligatory for fulfillment for both Parties considering all
conditions.

 

12.2. All legal relations of the Parties, arising in
connection with rendering Telecommunication Services to the User by Rostelecom,
which are not covered directly by the Agreement, are regulated by the
Regulations and regulatory documents of the Russian Federation

 

12.3. The User is informed about and agrees to the
characteristics of rendered Telecommunications, concerning their quality,
safety and limitations

 

12.4. The User is familiarized with the Regulations
and undertakes the obligation to observe them.

 

12.5. This Agreement is prepared in two counterparts
of equal legal effect, one counterpart for each Party.

 

12.6. As there exists an agreement between Rostelecom
and the Agent whereby the Agent is authorized to bill the User for the
Telecommunication Services provided, collect payments from the Users for the
Telecommunication Services provided,  and
to handle any complaints and court actions lodged by or against the User, the
User herewith agrees, respectively, to accept Telecommunication Services bills
issued by the Agent, effect payments for Telecommunication Services to the
Agent, reconcile mutual accounts with the Agent and submit to the Agent, in the
manner prescribed herein, any complaints lodged against Rostelecom in
connection with Rostelecom’s failure to perform, or improper performance of,
this Agreement.

 

13. Address and banking details of the Agent:

 

14. Addresses and banking details of Parties

 

	
  User: (as a minimum, specify the following:  subscriber information (full
  name, date and place of birth, details of identifying document, - for
  individuals; official (trade) name – for legal entities); 

                                      

                                                          

   

  Dt.          200
  

  Seal here

  	
   

  	
  Rostelecom:

                                                                

                                                                

   Dt.          200  

  Seal here

  

 

15. Signatures
of Parties

 

	
  For the
  User:

                                                           full
  name 

   

  Dt.          200
  

  Seal
  here

  	
   

  	
  For
  Rostelecom:

                                                                     full
  name 

   

  Dt.          200
  

  Seal
  here

  

 

144

 

2. Form of
Public Offer

 

PUBLIC
OFFER

 

On the conclusion of the long-distance and international
telecommunications agreement

 

Rostelecom,
Open Joint Stock Company for Long-Distance and International
Telecommunications  (further – Rostelecom) acting on the grounds of long-distance and
international telecommunications license No. 29777, issued on 11.12.2003,
represented by General Director Yerokhin Dmitry Yevgenievich, authorized to act
by the Charter will conclude the agreement on long-distance and international
telecommunications on the below mentioned conditions with any person meeting
the criterion embodied in para. 1.2 below.

 

1.                                      DEFINITIONS:

 

1.1.                            “Agreement” means the
agreement on long-distance and international telecommunications, concluded by
Rostelecom and the User by means of acceptance of the present public offer,
conducted by the User in accordance with Article 3 below, together with
all the Appendices, Revisions, Addenda and Additional agreements. Any reference
in the offer to the Agreement (Article of the Agreement) and/or its
conditions means a corresponding reference to the present public order (its
Article) and/or its conditions.

 

1.2.                            “User” means an
individual or a legal entity that is a subscriber of the Local operator, who
have affected acceptance in the order covered by Article 3, as a result of
which the present Agreement is considered concluded by the give person and
Rostelecom.

 

1.3.                            “Billing
period” means the calendar month following after the month when
Telecommunication Services were rendered to Users.

 

1.4.                            “Parties” means Rostelecom
and the User. Rostelecom and the User can be separately referred to as “Party”

 

1.5.                            “Tariff” means the rate of
payment for each Service provided under the Agreement between the Parties.

 

1.6.                            “Telecommunications” means
long-distance and international Telecommunication Services rendered by
Rostelecom to the User using automatic service system or with the help of an
operator.

 

1.7.                            “User
equipment” means the user (terminal) equipment, installed at the
Users permanent place of residence (for individuals) or at the location of the
User — legal entity. The location of the User – legal entity for the purposes
of the present agreement means the legal address of the User and (or) other
address at which the User effects their activity.

 

1.8.                            “Agent”
means a legal entity, which has a right to perform actions, connected with
carrying out accounting with the User for Telecommunication Services rendered
by Rostelecom, with handling of Users’ claims and actions on the grounds of the
agreement, concluded with Rostelecom. The register of Agents,
indicating the territories of their operation, and/or groups of Users served by
the Agent is brought to the Users by Rostelecom through mass media and can be
changed from time to time.

 

1.9.                            “Local operator” means a legal entity, which has a license to
render local telecommunications on the territory of the Russian Federation or
its part, which renders to the User access to Telecommunications, and whose
telecommunication networks have an access to public RF telecommunication
networks.

 

1.10.                     “Regulations”
means the Regulations of rendering local, intrazonal, long-distance and
international telecommunications, acting at the moment of effecting acceptance
of the present public offer by the User.

 

2.                                      SUBJECT MATTER

 

2.1.                             Rostelecom
undertakes to render telecommunications to the User, and the User - to pay for Telecommunication
Services in accordance with the terms worded in the present Agreement.

 

3.                                      CONCLUDING THE AGREEMENT AND
TERMS OF TELECOMMUNICATION SERVICES RENDERING

 

3.1.                              An individual or
a legal entity that is a subscriber of the Local operator is considered to have
concluded the Agreement with Rostelecom and to have agreed to all the
conditions of the public offer (to have accepted it) in the following case:

 

3.1.1. a) An individual or a legal entity Users
of the Local operator performing the following factual successive actions:
dialing “8” from the User equipment, dialing OAO Rostelecom telephone network
choice code (if introduced); dialing the code of the numbering area of the
called party; dialing the called party subscriber number; or

 

b) An individual or a legal entity Users of the
Local operator performing the following actual successive actions: dialing
the  long-distance and international
telecommunications access number, rendered by OAO Rostelecom with the help of
an operator - “07” and/or other access number, the information about which can
be obtained by the User through directory inquiry service “09”; ordering a
long-distance or international 

 

145

 

telecommunications with the help of an operator
through immediate or order service system, in accordance with the Regulations.

 

3.1.2.                     Telecommunications setting as
a result of performing actions, indicated in subpara. a) or b) of para. 3.1.1
hereof.

 

3.2.                              An individual or
a legal entity, that are users of the Local operator, become Users from the
moment when telecommunications indicated in para. 3.1.2  is set, acquiring all the rights and
obligations of a User, which are covered by the Agreement.

 

3.3.                              For obtaining
Telecommunications through automatic service system, the User must perform the
following actions, indicated in subpara. a) of para. 3.1.1 hereof. For
obtaining Telecommunications with the help of an operator, the User must
perform the following actions, indicated subparagraph b) of para. 3.1.1 hereof.

 

3.4.                              Telecommunications
is considered rendered from the moment when telecommunication is set as a
result of performing actions by the User, indicated in subparagraph. a) or b)
of para. 3.1.1. hereof.

 

3.5.                              The access to
Telecommunication Services, rendered to the User from the User equipment, can
be stopped at the initiative of Rostelecom in cases, covered by para. 7.2
hereof.

 

3.6.                              When rendering
Telecommunication Services to the User with the help of an operator Rostelecom
has a right to introduce limitations to the amount of conversation orders and
the duration of conversations.

 

The User must be notified about the introduction of limitations at the
moment of order taking or in the moment of 
rendering of telecommunications by order service system.

 

In case of occurrence of long-term limitations of
using telecommunications, Rostelecom must undertake measures in order to inform
the User about it using mass media, inquiry services, placing notices in places
of collective use of telecommunications etc.

 

3.7.                              If technically
feasible and on condition that access to Telecommunications is available from
User equipment, Rostelecom renders to the User a possibility to use
Telecommunications 24 hours a day, if other is not indicated in the Russian
Federation law.

 

4.                                      RESPONSIBILITIES OF THE PARTIES

 

4.1.                            Rostelecom
undertakes the responsibility:

 

4.1.1.                     To render Telecommunication
Services to the User in accordance with law of the Russian Federation, the
Regulations, national standards, technical norms and Regulations, license and
the Agreement (in particular – to remove within the established time limit the
defects which appeared due to the fault of Rostelecom and which prevent the
User from using Telecommunications).

 

4.1.2.                     To notify the User through mass
media about changes in the conditions of service rendering, methods of payment
for Telecommunications, Tariffs is no less than ten days before the date when
these changes are introduced

 

4.1.3.                     To fulfill other obligations
of Rostelecom, covered by law of the Russian Federation and the Agreement.

 

4.2.                            The User
undertakes the responsibility:

 

4.2.1.                     To carry out the payment for
rendered services on the conditions and by the deadlines covered by the
Agreement. Users which are organizations financed from budget of corresponding
level must use Telecommunications strictly within the established limit of
budget financing of this User.

 

4.2.2.                     To fulfill other
obligations covered by the current law of the Russian Federation and the
Agreement.

 

5.                                      RIGHTS OF THE PARTIES

 

5.1.                            Rostelecom
has a right:

 

5.1.1.                     To unilaterally
introduce changes to Tariffs, conditions and terms of payment according to
para. 4.1.2 hereof.

 

5.1.2.                     To initiate a temporary stoppage of
access to long-distance and international telecommunications to the User in
cases covered by para. 7.2 hereof.

 

5.2.                            The User
has a right:

 

5.2.1.                     To make claims about the
received bill in the order, covered by Article 8 of the Agreement.

 

5.2.2.                     To refuse to pay
for Telecommunications, that was rendered to the User without their concert.

 

6.                                      PAYMENT PROCEDURE

 

6.1.                              Except for the
cases of payment for Telecommunications at payment offices of the Agent or
Rostelecom in the order covered by para. 6.7 hereof, the User must pay for
Telecommunication Services to them by Rostelecom strictly in accordance with
banking details indicated in the payment bill. The User’s money liabilities
cease at the moment of crediting cash to the bank account, indicated in the
bill made out to the User.

 

6.2.                              The service
payment bill shall be made out by Rostelecom or by the Agent, on behalf of
Rostelecom. If Telecommunications payment bill is made out by the Agent it must
be indicated that the bill is made out for payment of Telecommunication
Services, rendered by OAO Rostelecom.

 

6.3.                              Tariffs for
long-distance telecommunications are established and changed in  accordance with the current law of the
Russian Federation.

 

146

 

6.4.                              Tariffs for
international telecommunications are established by Rostelecom and changes can
be introduced to them at any time.

 

6.5.                              The long-distance
and international telecommunications tariffication unit is established by
Rostelecom and comprises one minute. The records of duration of long-distance
and international telecommunications are carried out in accordance with the
tariffication unit established by Rostelecom. The tariffication unit can be
changed by Rostelecom unilaterally at any time.

 

6.6.                              The payment bill
for Telecommunication Services in the month previous to the Billing period is
made out to the User before the 12-th day of the Billing period and indicates
the total amount for each type of Services, there amount and cost. The grounds
for making out the bill to the User are the data, obtained with the help of the
equipment, used for recording the amount of Telecommunications.
Telecommunications payment is conducted monthly, within 15 days from the moment
of making out the payment bill for Telecommunication Services, rendered in the
month previous to the Billing period.

 

6.7.                              If
Telecommunications payment bill is made out to the User by Rostelecom, the
payment must be effected by the User to Rostelecom by cash available at its
payment offices, or by crediting cash to the account, indicated in such
Telecommunications payment bill. If Telecommunications payment bill is made out
to the User by the Agent on behalf of Rostelecom, the payment must be effected
by the User to the Agent by cash at its payment offices, or by crediting cash
to the account, indicated in such Telecommunications payment bill. In cases of
cash payment for Telecommunications the money liability of the User for
Telecommunication Services rendered to the User ceases at the moment of
crediting cash to Agent’s payment offices, or Rostelecom payment offices,
depending on which of them has made out the bill. Accounts with a corporate
User can be made by cash strictly in the limits established by the law for
legal entities to Rostelecom or Agent payment offices.

 

6.8.                              Information about
the Rostelecom’s and Agent’s payment offices is brought to the Users by the
Agent and/or Rostelecom via mass media.

 

7.                                      RESPONSIBILITIES OF THE PARTIES

 

7.1.                              Rostelecom and
the User bear responsibility for non-fulfillment or improper fulfillment of
their responsibilities in the Agreement in accordance with the current law of
the Russian Federation, (including the Regulations) and the Agreement.

 

7.2.                              In case of delay
payment or other User violations of the requirements, established by the
Russian Federation Law “On Telecommunications”, the Regulations and the
Agreement, Rostelecom has a right to unilaterally initiate a stoppage of
rendering access to Telecommunications for a period until a complete debt
repayment, or, correspondingly, until a complete settlement of other
violations, committed by the User.

 

7.3.                              In case of
failure to pay, incomplete or late payment for Telecommunications Rostelecom
has a right to claim a penalty in the form of fee of one per cent (1%) of the
cost of rendered in the month previous to the Billing period, but unpaid,
incompletely paid or late paid Telecommunications for every day of payment
delay up to the moment of indebtedness write-off, but not exceeding the sum,
subject to payment. The User must pay such a penalty to Rostelecom within five (5) calendar
days from the moment when the demand for payment is served on the User by
Rostelecom.

 

8.                                      DISPUTE SETTLEMENT

 

8.1.                              In case of
appearance of disputes and disagreements on the Agreement, they are subject to
regulation in the order covered by the present Article 8.

 

8.2.                              In case of
non-fulfillment or improper fulfillment of obligations to render
Telecommunication Services by Rostelecom the User before applying to court
makes claims to Rostelecom. The claims of the User are made and considered on
conditions and in terms covered by the current law of the Russian Federation.
If the User claim is completely or partially denied or if the answer to the
claim made by the User is not received in terms estimated by the law of the
Russian Federation for its consideration, the individual User has a right to
apply to court in accordance with the jurisdiction rules as established by the
RF Law “On the Protection of Consumers’ Rights” dated 07.02.92 (No. 2300-1),
whereas any corporate User has the right to taking a local legal action against
the Agent, if the User pays for the Telecommunication Services by the Agent,
which legal action may also be taken at the locality of Rostelecom (or an
affiliate thereof covering the place residence/location of the User), if the
User pays for the Telecommunication Services by Rostelecom.

 

8.3.                              In case of
non-fulfillment of Services  payment
obligations by the User, complete or partial, Rostelecom, has a right to bring
a suit against the User on its choice or 
at the location of the User, or 
at the location of  Rostelecom
(or  Rostelecom branch office, in
operation zone of which  the  User place of residence (place of
registration) is located), or at the location of the Agent (or Agent
branch  office, in operation zone of
which the User place of  residence (place
of registration) is located).

 

147

 

9.                                      FORCE MAJEURE CIRCUMSTANCES

 

9.1.                              The Parties are
released from responsibility for non-fulfillment or improper fulfillment
of  their obligations hereunder, if they
prove, that proper fulfillment was impossible due to force majeure, which means
extreme, unforeseen and inevitable circumstances in given conditions. The
presence of force majeure in this case prolongs the term of  fulfillment of  obligations by the Parties, proportionally to
the period of its activity. If the influence of the force majeure circumstances
lasts longer than six months, the Parties are obliged, upon proposal of one of
the Parties, to coordinate the further actions and/or the possibility of
denouncement of the Agreement.

 

9.2.                              If  the non-fulfillment of terms of Services
rendering  was caused by circumstances of
force majeure, the Parties must coordinate 
a new term of Telecommunications rendering fulfillment.

 

10.                               TERMINATION OF THE AGREEMENT

 

10.1.                        The Agreement may
be terminated in cases and according to the procedure covered by the law of the
Russian Federation.

 

10.2.                        In case of
termination of the Agreement the Parties must perform mutual settlements of all
obligations.

 

11.                               PERIOD OF VALIDITY  OF THE
AGREEMENT

 

11.1.                        The present
Agreement comes into force  on the day
when an individual or a legal entity, that is a user of  the Local operator has effected the
acceptance of the present public offer, in the order, covered by Article 3,
and is considered concluded for an indefinite period of time.

 

12.                               MISCELLANEOUS

 

12.1.                        Rostelecom and
the User admit that the present agreement is obligatory for fulfillment for
both Parties considering all conditions.

 

12.2.                        All legal
relations of the Parties, arising in connection with rendering
Telecommunication Services to the User by Rostelecom, which are not covered
directly by the Agreement, are regulated by the Regulations and regulatory
documents of the Russian Federation.

 

12.3.                        The User is
informed about and agrees to the characteristics of rendered
Telecommunications, concerning their quality, safety and limitations

 

12.4.                        The User is
familiarized with the Regulations and undertakes the obligation to observe
them.

 

12.5.                        As soon as
Rostelecom and the Agent have concluded the agreement an the grounds of which
the Agent has a right to perform actions of making out bills to the User for
the Telecommunications rendered, of receiving payment for rendered
Telecommunications from the User, and handling Users’ claims, the User agrees
correspondingly to receive Telecommunications payment bills made out by the
Agent, to conduct payments for Telecommunications to the Agent, and, according
to the procedure established by the Agreement, to address claims against
Rostelecom to the Agent, caused by non-fulfillment or improper fulfillment of
the Agreement by Rostelecom.

 

12.6.                        In case if the
permanent place of residence of an individual User, or the location of  a corporate User does not coincide with the
territory of operation of  the Agent
and/or  the  User does not belong to the category of
Users, served by the Agent, provisions of 
the preset Agreement, concerning the Agent are not used on conditions of
fulfillment of the Agreement by the Parties.

 

13.                               Address and banking details of OAO Rostelecom

 

OAO Rostelecom

Legal
address: 5 Delegatskaya st., Moscow 127091

Acc.:

Corr.
acc.: 30101810400000000609

BIK:                 049805609

TIN:                 7707049388

KPP:      143532001

OGRN:   
1027700198767

 

148

 

15.                               OAO Rostelecom Authorized
Signatory

 

For
Rostelecom:

 

	
  D.Ye.
  Yerokhin

  	
   

  
	
  (full name)

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
  (signature)

  	
   

  
	
   

  	
   

  
	
  Date:                      200

  	
   

  
	
   

  	
   

  
	
  Seal
  here

  	
   

  
				

 

»

 

	
  Rostelecom:

  	
  Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General
  Director

  
	
  OAO Rostelecom

  	
   

  	
  OJSC
  VolgaTelecom

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
                              
  D.Ye. Yerokhin

  	
   

  	
                              S.V. Omelchenko

  
	
                  
  2006

  	
   

  	
                                              2006.

  
	
  Seal here

  	
   

  	
  Seal
  here

  

 

149

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