Document:

Exhibit 4.27.8

Appendix No. 5

to Agreement dated January 01, 2006.

Acceptance Act for
Services Rendered

Under Contract No. UF/D-MRK-01/03 dated  August 1, 2003 (as amended by Agreement
dated January 1, 2006) between OJSC “Rostelecom” and OJSC “Uralsvyazinform”

This Act is drawn up between Rostelecom, Open
Joint-Stock Company for Long-Distance and International Telecommunications,
hereinafter, “Rostelecom”, represented by General Director Dmitry Yevgenievich Yerokhin
authorized to act by Charter on the one part, and , hereinafter referred to as “Operator”
represented by Open Joint Stock Company “Uralsvyazinform”, hereinafter referred
to as the “Operator”, represented by General Director Anatoliy Yevgenievich
Ufimkin, authorized to act by Charter, 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

  	
   

  	
  Service

  Tariff,

  	
   

  	
  Service

  Cost inc.

  	
   

  	
  Including

  VAT,

  
	
  No.

  	
   

  	
  Service Description

  	
   

  	
  Title

  	
   

  	
  Value

  	
   

  	
  rubles/pcs

  	
   

  	
  VAT, rubles

  	
   

  	
  rubles

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  
	
  1

  	
   

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

  	
   

  	
  Revenue earned

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1.1

  	
   

  	
  COLLECTING
  SUBSCRIBER PAYMENTS, % of the accrued income

  	
   

  	
  Revenue earned

  	
   

  	
   

  	
   

  	
  6.25%

  	
   

  	
   

  	
   

  	
   

  
	
  1.2

  	
   

  	
  CLAIMING AND
  ACTION PROCEEDINGS, % of the accrued income

  	
   

  	
  Revenue earned

  	
   

  	
   

  	
   

  	
  2.5%

  	
   

  	
   

  	
   

  	
   

  
	
  1.3

  	
   

  	
  Information
  services for users, in RUR/min

  	
   

  	
  Outgoing long
  distance traffic volume, in min

  	
   

  	
   

  	
   

  	
  RUR 0.05/min.

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  TOTAL under
  Paragraph 2.1 of the Agreement

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  2

  	
   

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

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  2.1

  	
   

  	
  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

  	
   

  	
  Outgoing long
  distance traffic volume using instant and order servicing system, in min.

  	
   

  	
   

  	
   

  	
  RUR 11.43/min

  	
   

  	
   

  	
   

  	
   

  
	
  2.2

  	
   

  	
  Billing
  processing of telecommunications

  	
   

  	
  Outgoing long
  distance traffic volume, in min.

  	
   

  	
   

  	
   

  	
  RUR .075/min

  	
   

  	
   

  	
   

  	
   

  
	
  2.3

  	
   

  	
  Forming,
  printing, storing, making account copies

  	
   

  	
  Outgoing long
  distance traffic volume, in min

  	
   

  	
   

  	
   

  	
  RUR .04/min.

  	
   

  	
   

  	
   

  	
   

  
	
  2.4

  	
   

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

  	
   

  	
  Outgoing long
  distance traffic volume, in min

  	
   

  	
   

  	
   

  	
  RUR .063/min.

  	
   

  	
   

  	
   

  	
   

  

 

 

 

	
   

  	
   

  	
  the acts of
  reconciliation the payments with clients

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  2.5

  	
   

  	
  Preparation of
  the reporting forms

  	
   

  	
  Number of sets

  	
   

  	
   

  	
   

  	
  RUR
  843 727/set

  	
   

  	
   

  	
   

  	
   

  
	
  2.6

  	
   

  	
  Delivery of the
  documents

  	
   

  	
  Outgoing long
  distance traffic volume, in min

  	
   

  	
   

  	
   

  	
  RUR .025/min.

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  TOTAL under
  Paragraph 2.2 of the Agreement

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  3

  	
   

  	
  TOTAL under the
  Agreement

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

The cost of services is ______________, including VAT __________________.

The services were presented properly and according to
Agreement terms.

	
  OAO Rostelecom:

  	
   

  	
  OAO Uralsvyazinform:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
  OAO Rostelecom

  	
   

  	
  OAO Uralsvyazinform:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
   

  	
  /signed/ A. Ya. Ufimkin

  
	
  11.03.2006

  	
   

  	
  11.03.2006

  
	
  Seal here

  	
   

  	
  Seal hereExhibit 4.28

AGREEMENT
No752-05-23

	
     The
  City of Yekaterinburg

  	
   

  	
  Date: January 01, 2006

  

 

This Agreement is entered into by and between
Rostelecom, Open Joint-Stock Company for Long-Distance and International
Telecommunications, hereinafter, “Rostelecom”, represented by OAO Rostelecom
General Director D.Ye. Yerokhin, authorized to act by Charter, on the one part,
and Uralsvyazinform, hereinafter referred to as the “Operator”, represented by
General Director A.Ya. Ufimkin, authorized to act by Charter, on the other part
hereinafter collectively referred to as the “Parties”, as follows:

Taking into account that

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

b)
The Parties signed the Agreement on network connection dated August 01,
2003 No. UF/D-MRK-01/03,

 The Parties agreed as follows:

1.                          Terms and Definitions

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

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

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

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

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

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

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

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

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

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

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

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

 

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

2.                          Subject Matter of the Agreement

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

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

3.                          Rights and Obligations of the
Parties

3.1.                  Rostelecom undertakes the following
obligations:

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

3.1.2.          To pay the Operator for the Services foreseen
in clause 2 of this Agreement rendered by the Operator to Rostelecom under this
Agreement.

3.1.3.          To issue the Operator a Power of Attorney for
recovery through legal proceedings of debts of the Users for the
Telecommunication Services. If necessary Rostelecom should also issue the
Operator a Power of Attorney to execute other obligations foreseen by this
Agreement.

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 connection services rendered.

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.          Signing a Telecommunication Services
Agreement with the Users to show the corporate name of Rostelecom rendering
Long-Distance and International Telecommunication Services. To bring to the
notice of the Users the information about any changes of the Tariffs for the Telecommunication
Services, as well as the  procedure of
receiving and paying for the Telecommunication Services.

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

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

3.3.4.          In the Billing period to present (compose and
provide) the bills on behalf of Rostelecom, for the Services rendered to the
Users. The bills must be presented to the Users before the 15th day of the
Billing period, indicating the total amount of payment and the dates of
rendering of each type of telecommunications, their volume and the cost of each
service type, as well as the reminder that the User must pay for the Services
within 10 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.

3.3.5.          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.

 2
 

 

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.    Make out (issue and present) invoices for the
Telecommunication Services, rendered to the Users, who are legal entities and
individual non-incorporated entrepreneurs

3.3.11.    To provide the storing of the documentation,
namely: bills, drawn up for the Users for the Telecommunication Services, the
Telecommunication Services Billing data, documents, proving the Users’ payment
for the Telecommunication Services according to the law and the Operator’s
internal regulations on archiving terms of the documentation. 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.    Base on the appropriate agency agreement entered
into by the Parties, to make on behalf and at the expense of Rostelecom
agreements between Rostelecom and Associated Operators on terms and conditions
similar to those of this Contract.

3.4.                  The Operator has the following rights:

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

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

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

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

3.5.                  The Parties undertake the following
obligations:

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

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

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

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

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

4.                          Parties’ Settlement

4.1.                    The mutual settlements between the Parties are
performed monthly on the basis of this Agreement, the Operator’s Report in
accordance with the form established in Appendix 3 hereto (“Operator’s Report”),
the Acceptance Act for services rendered in accordance with the form
established in Appendix 5 (hereinafter 

 3
 

 

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

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

4.1.2.          Rostelecom is obliged to transfer to the
Operator payment for services rendered by the Operator to Rostelecom in
accordance with para. 2 hereof. The amount of payment, the procedure of
settlement of the accounts between the Parties for the services rendered by the
Operator to Rostelecom, is negotiated in Appendix 2 to the Agreement. The sums
indicated are calculated on the basis of the Acceptance Act.

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

4.1.4.          Regardless of the provisions of paragraph
4.1.3., on account of the fulfillment of the obligations indicated in paragraph
4.1.1., the Operator is obliged to perform monthly not later than the 25th day
of the Billing period the transfer of the minimal payment to Rostelecom in the
amount of no less than 34 % of the Accrued income on the basis of the bill
presented by Rostelecom, in accordance with paragraph 4.3. hereof.

4.2.                    The Operator sends to Rostelecom the Operator’s
Report within the term no later than the 8th day of the Billing period.
Together with the Operator’s Report, the Operator sends to Rostelecom the Acts.
Copies of the Operator’s Report and Acts shall be given to Rostelecom by a
facsimile transmission with confirmation report, while original documents shall
be sent by registered mail with receipt acknowledged. The date of facsimile
transmission shall be the effective date of documents delivery.

4.3.                    Rostelecom considers the documentation
presented by the Operator and, in the absence of comments, approves the Operator’s
report, the Acceptance Act and the Offset Act. Together with this, Rostelecom
presents to the Operator the bill. If Rostelecom has objections against the
documents submitted by the Operator, Rostelecom shall give written notice to
the Operator of such objections within three (5) business days after
receipt of documents by facsimile. Together with this, Rostelecom approves the
Operator’s Report, the Acceptance Act and the Offset Act with the commentaries
to them, and draws up the Invoice for the payments in the amount of the
undisputed sum. Copies of the Invoice and the approved Operator’s Report,  Acceptance Act and Offset Act are sent to the
Operator by a facsimile transmission, while the original documents shall be
sent by registered mail with receipt acknowledged.

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

By signing the Reconciliation Report between the Parties, Rostelecom
shall acknowledge approval of the Operator’s Report.

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

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

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

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

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

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

 4
 

 

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

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

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

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

5.4.                    The claiming actions on the recovery of the
Users’ debts are performed by the Operator independently for the sake of
Rostelecom on the ground of the power of attorney issued by Rostelecom in
accordance with paragraph 3.1.3. hereof. Irrespective of any inner regulations
of the claiming proceedings adopted by the Operator and contradicting the
following: In case of nonpayment by the User 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.

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

5.6.                    The Operator shall cancel the account for
Telecommunication Services if groundlessness of the claims to the User is
proved by court. At the same time the Operator shall send to the address of
Rostelecom the document of court decision, proving the inconsistency of drawn
up bill.

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

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

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

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

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

6.5.                    When non-recurrent actions, directed on
temporary decrease/increase of the Telecommunication Services Tariffs for the
Users because of limited period of time, Rostelecom shall send the Operator a
written notification no later than 15 calendar days in advance if such actions
are conducted.

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

 5
 

 

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

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

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

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

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

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

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

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

8.                          Force Majeure Circumstances

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

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

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

 6
 

 

9.                          Settlement of Disputes

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

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,

Physical address: 620041,
Sverdlovsk Region, Yekaterniburg, Asbestovsky per., 4/a

Telephone:  (343) 216-28-77

Fax: (343) 341-37-86

Contact person:
S.О. Vinogradov-Zhabrov

E-mail:
Vinogradov@tcms14.rt.ru

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

11.                   Effective date of the Agreement
and its validity term

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

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

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

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

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

12.                   Miscellaneous

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

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

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

12.4.              Appendix List:

Appendix No 1 Form of
Public Offer.

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

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

 7
 

 

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.

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.                   Signatures of Parties

	
  OAO Rostelecom:

  	
   

  	
  OAO Rostelecom:

  
	
  Legal address: 127047, Moscow, Delegatskaya st., 5

  	
   

  	
  Legal address: 620014, Khabarovsk, Moskovskaya st.,
  11.

  
	
  Physical address: 620067, Yekaterinburg,

  Asbestovskiy Per., 4а.

  	
   

  	
  Physical address: 620014, Khabarovsk,

  Moskovskaya st., 11.

  
	
   

  	
   

  	
   

  
	
  Bank details:

  	
   

  	
  Bank details:

  
	
  acct 40702810416090100310

  	
   

  	
  acct 
  40702810749020101137

  
	
  with Branch No.11 of Uralskiy Sberbank, Leninskiy,
  Yekaterinburg

  	
   

  	
  with Zapadno-Uralskiy Bank of RF Sberbank

  
	
  Correspondent account:

  	
   

  	
  Correspondent account:

  
	
  BIC 43735674, TIN 7707049388,

  	
   

  	
  BIC 045773603, TIN 5902183094,

  
	
  ОКОNH 52300,ОКPO
  17514186,

  	
   

  	
  ОКVED 64.20.11, ОКPО
  01134530

  
	
  KPP 665802001

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  
	
  OAO Rostelecom

  	
   

  	
  OAO Rostelecom

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  /signed/ 
  D.Ye. Yerokhin

  	
   

  	
  /signed/ 
  А. Ya. Ufimkin

  
	
  January 01, 2006

  	
   

  	
  January 01, 2006

  
	
  Seal here

  	
   

  	
  Seal here

  

 

 8
 

 

Appendix
No. 1

to Agreement No.752-05-23

dated January 01, 2006

Form of Public Offer

PUBLIC OFFER

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

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

14.                   DEFINITIONS

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

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

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

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

c)       
the User is a Subscriber of the Operator;

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

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

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

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

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

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

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

15.                   SUBJECT MATTER OF THE AGREEMENT

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

16.                   SIGNING AGREEMENT

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

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

 9
 

 

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

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

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

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

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

17.                   TELECOMMUNICATIONS RENDERING TERMS AND CONDITIONS

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

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

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

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

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

In
case of any long-lasting limitations on the use of telecommunication services,
telecommunication operator shall undertake to inform the User accordingly using
mass media, inquiry services, announcements in public telecommunication
facilities, etc.

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

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

18.                   RESPONSIBILITIES OF THE PARTIES

18.1.              The Operator undertakes the following
obligations:

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

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

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

18.1.4.    Notify
the User via mass media of any changes in the service terms and conditions,
methods of payment for the Telecommunication Services, at least 7 days before
any such changes take effect. 

 10
 

 

The
notification of the User about the change of the Tariffs for the
Telecommunication Services is sent by the Local Operator in accordance with the
law of the Russian Federation in force and the internal notification procedure,
approved by the Local Operator no later than 10 days before the day of
introducing new Tariffs for the Telecommunication Services.

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

18.2.              The User undertakes to:

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

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

19.                   RIGHTS OF THE PARTIES

19.1.              The Telecommunication Operator has the right
to:

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

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

19.2.              The User shall have the right to:

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

20.                   PAYMENT PROCEDURE

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

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

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

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

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

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

21.                   RESPONSIBILITIES OF THE PARTIES

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

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

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

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

22.                   DISPUTE SETTLEMENT

 11
 

 

22.1.              Any dispute or contradiction which may arise on
the Contract shall be settled in accordance with the procedure for
extrajudicial settlement of claims in anticipation of an action in the court.
Any work with the User associated with the above procedure, under Article 4.6
shall be carried out by the Local Operator by order of the Operator.

22.2.              The complaints of the User to the Operator in
connection to the execution of the Agreement by the latter are sent by the User
to the Local Operator in the order and in terms prescribed by the law of the
Russian Federation in force. If a complaint lodged by the User is rejected in
full or in part, or if no response is given to such a complaint within the time
frames prescribed by the Russian law for the review of such a complaint, the
User may initiate a court action at the Local Operator’s location.

22.3.              Should the User fail to fully or partially discharge
its obligations with respect to payment for Services, the Local Operator may
make an appropriate claim to the User. If the claim is fully or partially
dismissed by the User, or no answer from the User is received within the period
exceeding 3 months following the date the invoice of the Local Operator to the
User was due, the Local Operator may commence an action at the User’s place of
residence. If any other Local Operator’s claim associated with the Contract is
fully or partially dismissed, or no answer to such claim is received from the
User within the period exceeding one month following its sending by the Local
Operator, the Local Operator may commence an action at the User’s place of
residence.

23.                   FORCE MAJEURE

23.1.              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.

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

24.                   TERMINATION OF THE AGREEMENT

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

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

25.                   PERIOD OF VALIDITY  OF THE
AGREEMENT

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

26.                   MISCELLANEOUS

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

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

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

General Director

OAO Rostelecom

/signed/  D.Ye. Yerokhin

January 01, 2006

Seal here

 12

 

Appendix
2

to Agreement No.752-05-23 

dated January 01, 2006

Cost of
services and amount of agency fee of the Operator

	
  Ref.

  No.

  	
   

  	
  Items

  	
   

  	
  Price

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1.

  	
   

  	
  COLLECTING SUBSCRIBER PAYMENTS, % of the accrued
  income

  	
   

  	
  6.25

  	
  %

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  2.

  	
   

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

  	
   

  	
  11.43

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  3.

  	
   

  	
  BILLING PROCESSING OF TELECOMMUNICATIONS, rubles/min

  	
   

  	
  0.075

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  4.

  	
   

  	
  CLAIMING AND ACTION PROCEEDINGS, % of the accrued
  income

  	
   

  	
  2.5

  	
  %

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  5.

  	
   

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

  	
   

  	
  0.04

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  6.

  	
   

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

  	
   

  	
  0.063

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  7.

  	
   

  	
  PREPARATION OF THE REPORTING FORMS, rubles/set

  	
   

  	
  843,727

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  8.

  	
   

  	
  DOCUMENTATION DELIVERY, rubles/min

  	
   

  	
  0.025

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  9.

  	
   

  	
  INFORMATION AND
  HELPLINE SERVICES FOR CLIENTS, rubles/min

  	
   

  	
  0.05

  	
   

  

 

Comment:

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

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

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

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

 

	
  OAO Rostelecom:

  	
  OAO Uralsvyazinform

  
	
   

  	
   

  
	
  General Director

  	
  General Director

  
	
  OAO Rostelecom

  	
  OAO Uralsvyazinform

  
	
   

  	
   

  
	
   

  	
   

  
	
  /signed/ D.Ye.
  Yerokhin

  	
   

  	
  /signed/ А. Ya. Ufimkin

  	
   

  
	
  January 01, 2006

  	
  January 01, 2006

  
	
  Seal here

  	
  Seal here

  
				

 

 14
 

 

 

Appendix
No. 3

to Agreement No.752-05-23 

dated January 01, 2006

Report
of the Operator

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

Under Contract No. _________ dt.

Form 1.1

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

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffic

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
  type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  100

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.2

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

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffic

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
  type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  200

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.3

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

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffic

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
  type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  300

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.4

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

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffi

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
   type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  400

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 15
 

 

 

Form 1.5

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

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffic

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
  type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  500

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.6

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

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffic

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
  type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  600

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.7

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

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  
	
  Direction

  	
   

  	
  Line code

  	
   

  	
  In minutes

  	
   

  	
  Without VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  International
  telecommunications, total

  	
   

  	
  10

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Individuals

  	
   

  	
  20

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Self-sustained
  organizations

  	
   

  	
  30

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Budgetary
  organizations

  	
   

  	
  40

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  International
  telecommunications, total

  	
   

  	
  50

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Individuals

  	
   

  	
  60

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Self-sustained
  organizations

  	
   

  	
  70

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Budgetary
  organizations

  	
   

  	
  80

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  total

  	
   

  	
  90

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Notes to the Forms:

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

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

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

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

The following code system is applied:

	
  32

  	
   

  	
  16

  	
   

  	
  8

  	
   

  	
  4

  	
   

  	
  2

  	
   

  	
  1

  
	
  Method of
  connection

  	
   

  	
  LD/ Inter

  	
   

  	
  Working days/
  week-ends

  	
   

  	
  Tariff

  

 

 

 16
 

 

 

Method of connection:

00 — Automatic method
(automatic)

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

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

11 — With the help of an
operator (delay)

Type of connection:

0 — Long-Distance
telecommunication (highway)

1 — International
telecommunication (foreign countries)

Day:

0 — Working days

1 — Week-ends and
holidays

Tariff

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

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

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

 

 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 __________, rubles, kopecks

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Service arrears by

  	
   

  	
  Services rendered during the accounting month

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  the beginning of the

  accounting month

  	
   

  	
  Long-distance

  telecommunications

  	
   

  	
  International

  telecommunications

  	
   

  	
  Service payments for

  the accounting month

  	
   

  
	
   

  	
   

  	
  Period of

  service

  	
   

  	
   

  	
   

  	
  For the

  services liable

  to income tax at

  the rate of 18%

  	
   

  	
  For the

  services

  liable to

  income

  tax at

  	
   

  	
  Services liable

  to income tax

  at the rate

  of 18%

  	
   

  	
  Services

  liable to

  income

  tax at

  	
   

  	
  Services liable

  to income tax at

  the rate of 18%

  	
   

  	
  Services

  liable to

  income

  tax at

  	
   

  	
  For the

  services liable

  to income tax at

  the rate of 18%

  	
   

  	
  For the

  services

  liable to

  income

  tax at

  	
   

  
	
  Description

  	
   

  	
  month

  	
   

  	
  year

  	
   

  	
  Line

  code

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  the rate

  of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  the rate

  of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  the rate

  of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  the rate

  of 0%

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  	
  15

  	
   

  	
  16

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Prepayment accounted for service

  payments in the accounting month

  	
   

  	
  Service arrears

  adjustment

  	
   

  	
  Debt write-off

  connected with inventory

  	
   

  	
  Service arrears by the end

  of the accounting month

  	
   

  
	
  For the

  services liable

  to income tax

  at the rate of 18%

  	
   

  	
  For the

  services

  liable to

  income tax

  	
   

  	
  For the

  services liable

  to income tax

  at the rate of 18%

  	
   

  	
  For the

  services

  liable to

  income tax 

  	
   

  	
  For the

  services liable

  to income tax

  at the rate of 18%

  	
   

  	
  For the

  services

  liable to

  income tax 

  	
   

  	
  For the

  services liable

  to income tax

  at the rate of 18%

  	
   

  	
  For the

  services

  liable to

  income tax

  	
   

  
	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  
	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  10

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  	
  27

  	
   

  	
  28

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 

2.2 Service prepayment flow in ________
month, rubles, kopecks

 

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Prepayment arrears by
  the

  beginning of the accounting month

  	
   

  	
  Prepayment received in
  the

  accounting month

  	
   

  	
  Prepayment accounted for
  service

  payments in the accounting month

  	
   

  
	
   

  	
   

  	
  Prepayment

  period

  	
   

  	
   

  	
   

  	
  For the services

  liable to income

  tax at the rate of

  18%

  	
   

  	
  For the services

  liable to income

  tax at the rate of

  0%

  	
   

  	
  For the services

  liable to income 

  tax at the rate of

  18%

  	
   

  	
  For the services

  liable to income

  tax at the rate of

  0%

  	
   

  	
  Services liable to

  income tax at 

  the rate of

  18%

  	
   

  	
  Services liable to

  income tax at

  the rate of

  0%

  	
   

  
	
  Description

  	
   

  	
  Month

  	
   

  	
  Year

  	
   

  	
  Line

  code

  	
   

  	
  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

  	
   

  	
  15

  	
   

  	
  16

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Correction of prepayment

  arrears received in

  connection with inventory

  	
   

  	
  Write-off of prepayment arrears

  received in connection with inventory

  	
   

  	
  Prepayment arrears by the end

  of the accounting month

  	
   

  
	
  For the services liable

  to income tax

  at the rate of 18%

  	
   

  	
  Services liable

  to income tax

  at the rate of 0%

  	
   

  	
  For the services liable

  to income tax

  at the rate of 18%

  	
   

  	
  Services liable

  to income tax

  at the rate of 0%

  	
   

  	
  For the services liable

  to income tax

  at the rate of 18%

  	
   

  	
  Services liable

  to income tax

  at the rate of 0%

  	
   

  
	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  
	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  	
  27

  	
   

  	
  28

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Notes:

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

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

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

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

 

 

	
  OAO Rostelecom: 

   

  General Director 

  OAO Rostelecom 

   

  /signed/D.Ye. Yerokhin 

  January 01, 2006 

  Seal here

  	
   

  	
  OAO Uralsvyazinform 

   

  General Director 

  OAO Uralsvyazinform 

   

  /signed/А. Ya. Ufimkin

  January 01, 2006 

  Seal here

  

 

 

Appendix No. 4

to Agreement No.752-05-23

dated January 01, 2006

Peculiarities of the Interaction of Rostelecom and the Operator 

for the Provision of the Observance of the VAT Law

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

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

The lines of the invoices are filled as follows:

 

	
  Number

  of invoice line

  	
   

  	
  Order of filling out (what is indicated)

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  
	
  1

  	
   

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

  	
   

  
	
  2

  	
   

  	
  Company name
  (OAO Rostelecom)

  	
   

  
	
  2а

  	
   

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

  	
   

  
	
  2b

  	
   

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

  	
   

  
	
  3

  	
   

  	
  Dash

  	
   

  
	
  4

  	
   

  	
  Dash

  	
   

  
	
  5

  	
   

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

  	
   

  
	
  6

  	
   

  	
  Name of the
  client (central agency)

  	
   

  
	
  6a

  	
   

  	
  Legal address of
  the client (central agency)

  	
   

  
	
  6b

  	
   

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

  	
   

  

 

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

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

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

 25
 

 

 

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

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

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

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

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

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

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

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

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

The Reports for the formation of the sales and
purchase logs are presented no later than the 18th day of the month following the accounting
month (bound — by courier). The Registers of the Services of Rostelecom and the
prepayments included into the consolidated invoices are presented no later than
the 20th day of the third month following the
accounting month.

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

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

At the time of the conclusion
of the present agreement the list of the countries in relation to the  diplomatic representative offices and
employees of which the 0% VAT rate is applied, is established by the Letter of
Ministry of Taxation and Charges  of the
Russian Federation No.RD-6-23/382 of 01.04.2003 (with amendments). If after the conclusion
of the present Agreement the Letter of MTC of the Russian Federation No.RD-6-23/382 of 01.04.2003 is cancelled, in order to
determine the list of the countries in relation to the diplomatic representatives
and employees 

 26
 

 

 

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

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

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

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

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

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

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

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

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

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

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

The indicated documents are
presented by the Operator no later than the 14th day of
the month following the accounting month (faxed as hard copy).

 

Appendices

Form 1. The Report for formation of the sales log

Form 2. Register of the Services of Rostelecom and
the prepayments on account of the rendering of the Services of Rostelecom,
included into the consolidated invoices, registered in the sales log.

 27
 

 

 

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

Form 4. Register of the prepayments on account of
the rendering of the Services of Rostelecom, included into the consolidated
invoice, registered in the purchase log.

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

 

	
  OAO Rostelecom:

  	
  OAO Uralsvyazinform

  
	
   

  	
   

  
	
   

  	
   

  
	
  General Director

  	
  General Director

  
	
   

  	
   

  
	
  OAO Rostelecom

  	
  OAO Uralsvyazinform

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
  /signed/ D.Ye.
  Yerokhin

  	
  /signed/А. Ya. Ufimkin

  
	
  January 01,
  2006

  	
  January 01, 2006

  
	
  Seal here

  	
  Seal here

  

 

 28

 

Form 1

The Report for the formation of the sales log

	
   

  	
   

  	
  Unique

  identifier

  	
   

  	
  Details of the seller’s

  invoice

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Date of payment of the seller’s invoice (by

  receipt of prepayment or
 by rendering of services

  on account 

  	
   

  	
  Sales

  
	
  Form

  number

  	
   

  	
  of the

  recipient

  of the bill

  	
   

  	
  Number

  	
   

  	
  Date

  (DD.MM.

  YYYY)

  	
   

  	
  Name of

  the Buyer

  	
   

  	
  TIN of the

  client

  	
   

  	
  KPP of the

  client

  	
   

  	
  of the earlier received

  prepayments)

  (DD.MM.YYYY)

  	
   

  	
  total,

  including

  VAT

  
	
   

  	
   

  	
   

  	
   

  	
  1а

  	
   

  	
  1b

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  3а

  	
   

  	
  3b

  	
   

  	
  4

  
	
   

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Total

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Including

  
	
  Sales liable to taxation at the rate of

  	
   

  	
   

  
	
  18 per cent (5)

  	
   

  	
  10 per cent (6)

  	
   

  	
   

  	
  0 per cent

  	
   

  	
   

  	
  20 per cent (8)

  	
   

  	
  Purchases

  
	
  Cost of sales

  without VAT

  (rubles,

  kopecks)

  	
   

  	
  VAT

  amount

  (rubles,

  kopecks)

  	
   

  	
  Cost of sales
 without VAT

  (rubles,

  kopecks)

  	
   

  	
  VAT

  amount

  (rubles,

  kopecks)

  	
   

  	
  (rubles, kopecks)

  	
   

  	
  Cost of sales

  without VAT (rubles, kopecks)

  	
   

  	
  VAT amount (rubles, kopecks)

  	
   

  	
   exempt from taxation (rubles, kopecks)

  
	
  5а

  	
   

  	
  5b

  	
   

  	
  6а*

  	
   

  	
  6b*

  	
   

  	
  7

  	
   

  	
  8а*

  	
   

  	
  8b*

  	
   

  	
  9*

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Invoice
  indication

  (prepayment invoice-

  01/ service payment

  invoice-02)

  	
   

  	
  Indication of services

  liable to taxation at

  the rate of 0% VAT (1)

  	
   

  	
  Number of the payment-

  accounting document — payment

  order (by receipt of prepayment

  or by rendering of services at the

  expense of the earlier received

  prepayment).

  	
   

  	
  Legal address of the client

  (central agency)

  
	
  10**

  	
   

  	
  11***

  	
   

  	
  12

  	
   

  	
  13

  
	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

* - the columns are not filled.

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

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

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

 29
 

 

 

The description of the fields for the DBF file

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  	 

	
  1.

  	
   

  	
  Form

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 41

  	 

	
  2.

  	
   

  	
  Рeriod_d

  	
   

  	
  С (7)

  	
   

  	
  Accounting period (MM.YYYY)

  	 

	
  3.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

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

  	 

	
  4.

  	
   

  	
  Sel_f_num

  	
   

  	
  С (21)

  	
   

  	
  Details of the seller’s invoice Number

  	 

	
  5.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

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

  	 

	
  6.

  	
   

  	
  Cust_name

  	
   

  	
  С (180)

  	
   

  	
  Client name

  	 

	
  7.

  	
   

  	
  Cust_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN of the client

  	 

	
  8.

  	
   

  	
  Cust_kpp

  	
   

  	
  N (9)

  	
   

  	
  KPP of the client

  	 

	
  9.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (13.2)

  	
   

  	
  Sales total, including VAT

  	 

	
  10.

  	
   

  	
  Pr_net_18

  	
   

  	
  N (13.2)

  	
   

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

  	 

	
  11.

  	
   

  	
  Nds_18

  	
   

  	
  N (13.2)

  	
   

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

  	 

	
  12.

  	
   

  	
  Pr_net_10

  	
   

  	
  N (13.2)

  	
   

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

  	 

	
  13.

  	
   

  	
  Nds_10

  	
   

  	
  N (13.2)

  	
   

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

  	 

	
  14.

  	
   

  	
  Pr_net_0

  	
   

  	
  N (13.2)

  	
   

  	
  Tax-free sales

  	 

	
  15.

  	
   

  	
  Pr_net_20

  	
   

  	
  N (13.2)

  	
   

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

  	 

	
  16.

  	
   

  	
  Nds_20

  	
   

  	
  N (13.2)

  	
   

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

  	 

	
  17.

  	
   

  	
  No_nds

  	
   

  	
  N (13.2)

  	
   

  	
  Sales exempt from taxation (rubles, kopecks)

  
	
  18.

  	
   

  	
  Pay_priz

  	
   

  	
  N (2)

  	
   

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

  
	
  19.

  	
   

  	
  Nds_priz

  	
   

  	
  N (1)

  	
   

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

  
	
  20.

  	
   

  	
  Cust_adr

  	
   

  	
  C(200)

  	
   

  	
  Legal address of the client (central agency)

  
	
  21.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

  	
  Date of liquidation of seller’s invoice

  
	
  22.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  C(21)

  	
   

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

  
														

 

 30
 

 

 

Form 2

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

 

	
  Form 

  number

  	
   

  	
  Ref. No.

  	
   

  	
  Unique

  identifier of

  the recipient

  of the bill

  	
   

  	
  Name of User

  	
   

  	
  Address of individual

  	
   

  	
  TIN of the client-individual

  	
   

  	
  Invoice number

  	
   

  	
  Cost of services (including VAT, rubles,
  kopecks)

  	
   

  	
  Amount of VAT in service cost (rubles,
  kopecks)

  	
   

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

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8*

  
	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Х

  
	
   

  	
   

  	
  **

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  **

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Details of the payment-accounting 

  document — payment order (by

  receipt of prepayment or by rendering

  of services on account of the earlier 

  received prepayments)

  
	
  Number

  	
   

  	
  Date

  (DD.MM.YYYY)

  
	
  9

  	
   

  	
  10

  
	
  Х

  	
   

  	
  Х

  
	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  

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

The description of the fields for the DBF file

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  	 

	
  1.

  	
   

  	
  Form

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 42

  	 

	
  2.

  	
   

  	
  Рeriod_d

  	
   

  	
  С (7)

  	
   

  	
  Accounting period (MM.YYYY)

  	 

	
  3.

  	
   

  	
  Seq_n

  	
   

  	
  N (7)

  	
   

  	
  Sequence number

  	 

	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the recipient of the bill.

  	 

	
  5.

  	
   

  	
  User_fio

  	
   

  	
  С (80)

  	
   

  	
  Name of User

  	 

	
  6.

  	
   

  	
  Cust_adr1

  	
   

  	
  C(200)

  	
   

  	
  Address of individual

  	 

	
  7.

  	
   

  	
  Cust_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN of the client

  	 

	
  8.

  	
   

  	
  Sel_f_num

  	
   

  	
  С (21)

  	
   

  	
  Invoice number

  	 

	
  9.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (13.2)

  	
   

  	
  Cost of services (including VAT, rubles, kopecks)

  	 

	
  10.

  	
   

  	
  Nds

  	
   

  	
  N (13.2)

  	
   

  	
  Amount of VAT in service cost (rubles, kopecks)

  	 

	
  11.

  	
   

  	
  Pay_priz

  	
   

  	
  N (2)

  	
   

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

  
	
  12.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  С (21)

  	
   

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

  
	
  13.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

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

  

 

 31
 

 

 

Form 3

The
Report for the formation of the purchase log

 

	
   

  	
   

  	
   

  	
   

  	
  Unique identifier

  	
   

  	
  Details of the seller’s invoice

  	
   

  	
  Date of liquidation of seller’s

  	
   

  	
  Date of registration of goods (works,

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country of origin of the goods

  	
   

  	
  Purchase total, including 

  
	
   

  	
   

  	
   

  	
   

  	
   of
  the 

  	
   

  	
   

  	
   

  	
  Date

  	
   

  	
  invoice

  	
   

  	
  services

  	
   

  	
   

  	
   

  	
  TIN

  	
   

  	
  KPP

  	
   

  	
  CUSTOMS

  	
   

  	
  VAT

  
	
  Form

  	
   

  	
   

  	
   

  	
  recipient of

  	
   

  	
   

  	
   

  	
   (DD.MM

  	
   

  	
  (DD.MM.

  	
   

  	
  (DD.MM

  	
   

  	
  Seller’s

  	
   

  	
  of the

  	
   

  	
  of the

  	
   

  	
  DECLARATION

  	
   

  	
  (rubles,

  
	
  number

  	
   

  	
  No.

  	
   

  	
   the
  bill

  	
   

  	
  Number

  	
   

  	
  YYYY)

  	
   

  	
  YYYY)

  	
   

  	
  YYYY)

  	
   

  	
  name

  	
   

  	
  seller

  	
   

  	
  seller

  	
   

  	
  number

  	
   

  	
  kopecks)

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2а

  	
   

  	
  2b

  	
   

  	
  3**

  	
   

  	
  4***

  	
   

  	
  5***

  	
   

  	
  5а****

  	
   

  	
  5b****

  	
   

  	
  6*

  	
   

  	
  7

  
	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  X

  	
   

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Including

  	
   

  	
   

  
	
  purchases liable to taxation at the rate of

  	
   

  	
   

  	
   

  	
   

  
	
  18 per cent (8)

  	
   

  	
  10 per cent (9)

  	
   

  	
   

  	
   

  	
  20 per cent (11)

  	
   

  	
   

  	
   

  	
   

  
	
  Cost of
  purchases without

  VAT (rubles, kopecks)

  	
   

  	
  VAT amount (rubles, kopecks)

  	
   

  	
  Cost of purchases without 

  VAT

  (rubles, kopecks)

  	
   

  	
  VAT amount (rubles, kopecks)

  	
   

  	
  0 per cent (rubles, kopecks)

  	
   

  	
  Cost of purchases without

  VAT (rubles, kopecks)

  	
   

  	
  VAT amount (rubles, kopecks)

  	
   

  	
  Purchases exempt from taxation (rubles,
  kopecks)

  	
   

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

  
	
  8а

  	
   

  	
  8b

  	
   

  	
  9а*

  	
   

  	
  9b*

  	
   

  	
  10*

  	
   

  	
  11а*

  	
   

  	
  11b*

  	
   

  	
  12*

  	
   

  	
  13*****

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
  Х

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

* - the columns are not filled.

** - the date of prepayment receipt.

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

**** - User’s details.

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

 32
 

 

 

The description of the fields for the DBF file

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 43

  
	
  2.

  	
   

  	
  Рeriod_d

  	
   

  	
  С (7)

  	
   

  	
  Accounting period (MM.YYYY)

  
	
  3.

  	
   

  	
  Seq_n

  	
   

  	
  N (7)

  	
   

  	
  Sequence number

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the recipient of the bill.

  
	
  5.

  	
   

  	
  Sel_f_num

  	
   

  	
  С (21)

  	
   

  	
  Details of the seller’s invoice Number

  
	
  6.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

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

  
	
  7.

  	
   

  	
  Cast_Pay_d

  	
   

  	
  D

  	
   

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

  
	
  8.

  	
   

  	
  Accept_dat

  	
   

  	
  D

  	
   

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

  
	
  9.

  	
   

  	
  Sel_name

  	
   

  	
  С (120)

  	
   

  	
  Name of the seller

  
	
  10.

  	
   

  	
  Sel_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN of the seller

  
	
  11.

  	
   

  	
  Sel_kpp

  	
   

  	
  N (9)

  	
   

  	
  KPP of the seller

  
	
  12.

  	
   

  	
  Customs
  Declaration_num

  	
   

  	
  С (50)

  	
   

  	
  Country of origin of the goods. Customs Declaration
  number

  
	
  13.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (13.2)

  	
   

  	
  Purchase total, including VAT (rubles, kopecks)

  
	
  14.

  	
   

  	
  Pr_net_18

  	
   

  	
  N (13.2)

  	
   

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

  
	
  15.

  	
   

  	
  Nds_18

  	
   

  	
  N (13.2)

  	
   

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

  
	
  16.

  	
   

  	
  Pr_net_10

  	
   

  	
  N (13.2)

  	
   

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

  
	
  17.

  	
   

  	
  Nds_10

  	
   

  	
  N (13.2)

  	
   

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

  
	
  18.

  	
   

  	
  Pr_net_0

  	
   

  	
  N (13.2)

  	
   

  	
  Tax free purchases

  
	
  19.

  	
   

  	
  Pr_net_20

  	
   

  	
  N (13.2)

  	
   

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

  
	
  20.

  	
   

  	
  Nds_20

  	
   

  	
  N (13.2)

  	
   

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

  
	
  21.

  	
   

  	
  No_nds

  	
   

  	
  N (13.2)

  	
   

  	
  Purchases exempt from taxation (rubles, kopecks)

  
	
  22.

  	
   

  	
  Nds_priz

  	
   

  	
  N (1)

  	
   

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

  

 

 33
 

 

 

Form 4

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

 

	
  Form

  number

  	
   

  	
  Ref.

  No.

  	
   

  	
  Unique identifier of

  the recipient

  of the bill

  	
   

  	
  Name of User

  	
   

  	
  Invoice number

  	
   

  	
  Cost of services (including VAT, rubles,
  kopecks)

  	
   

  	
  Amount of 

  VAT in

  service cost

  (rubles, kopecks)

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2

  	
   

  	
  3*

  	
   

  	
  4

  	
   

  	
  5

  
	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Details of the payment order

  
	
  Number

  	
   

  	
  Date

  (DD.MM.YYYY)

  
	
  6

  	
   

  	
  7

  
	
  Х

  	
   

  	
  Х

  
	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  

* - invoice number assigned upon receipt of the
prepayment

The description of the fields for the DBF file

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 44

  
	
  2.

  	
   

  	
  Рeriod_d

  	
   

  	
  С (7)

  	
   

  	
  Accounting period (MM.YYYY)

  
	
  3.

  	
   

  	
  Seq_n

  	
   

  	
  N (7)

  	
   

  	
  Sequence number

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the recipient of the bill.

  
	
  5.

  	
   

  	
  User_fio

  	
   

  	
  С (80)

  	
   

  	
  Name of User

  
	
  6.

  	
   

  	
  Sel_f_num

  	
   

  	
  С (21)

  	
   

  	
  Invoice number

  
	
  7.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (13.2)

  	
   

  	
  Cost of services (including VAT, rubles, kopecks)

  
	
  8.

  	
   

  	
  NDC

  	
   

  	
  N (13.2)

  	
   

  	
  Amount of VAT in service cost (rubles, kopecks)

  
	
  9.

  	
   

  	
  Cast_Pay__n

  	
   

  	
  C(25)

  	
   

  	
  Details of the payment order Number

  
	
  10.

  	
   

  	
  Cust_Pay_d_d

  	
   

  	
  D

  	
   

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

  

 

 34
 

 

 

Form 5

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

 

	
  Form

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Cost of

  	
   

  	
  Details of the invoice

  
	
  number

  	
   

  	
  Ref. No.

  	
   

  	
  Name of representative offices

  	
   

  	
  services

  	
   

  	
  Number

  	
   

  	
  Date

  
	
   

  	
   

  	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  
	
   

  	
   

  	
  Х

  	
   

  	
  Total

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
  X

  
	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Details of the letter of confirmation

  	
   

  	
  Details of the agreement with the User

  
	
  Number

  	
   

  	
  Date

  	
   

  	
  Number

  	
   

  	
  Date

  
	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  
	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

The description of the fields for the DBF file

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 45

  
	
  2.

  	
   

  	
  Seq_n

  	
   

  	
  N (7)

  	
   

  	
  Sequence number

  
	
  3.

  	
   

  	
  Prs_n

  	
   

  	
  С (50)

  	
   

  	
  Name of representative offices

  
	
  4.

  	
   

  	
  Embassy_n

  	
   

  	
  N (13.2)

  	
   

  	
  Cost of services

  
	
  5.

  	
   

  	
  Srv_period

  	
   

  	
  C(21)

  	
   

  	
  Details of the invoice Number

  
	
  6.

  	
   

  	
  Sel_f_num

  	
   

  	
  D

  	
   

  	
  Details of the invoice Date

  
	
  7.

  	
   

  	
  Sel_f_date

  	
   

  	
  C(15)

  	
   

  	
  Details of the letter of confirmation Number

  
	
  8.

  	
   

  	
  Lettr_num

  	
   

  	
  D

  	
   

  	
  Details of the letter of confirmation Date

  
	
  9.

  	
   

  	
  Pay_doc_d

  	
   

  	
  С (25)

  	
   

  	
  Details of the agreement with the users Number

  
	
  10.

  	
   

  	
  Contract_n

  	
   

  	
  D

  	
   

  	
  Details of the agreement with the users Date

  

 

 

 

 35
 

 

 

Appendix No. 5

to Agreement No.752-05-23

dated January 01, 2006

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._______________________ dated                                                                                                                                                                                                          __________ on the one part, and                                                                                   ___________________________________________
, hereinafter referred to as “Operator” represented
by_________________________________, acting on the ground of
_______________________________________, hereinafter altogether referred to as
the “Parties”, confirming the following services rendered by Operator to
Rostelecom:

 

	
   

  	
   

  	
   

  	
   

  	
  Basis for the calculation of the service cost

  	
   

  
	
  Ref. No.

  	
   

  	
  Service Description

  	
   

  	
  Title

  	
   

  	
  Value

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  
	
  1

  	
   

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

  	
   

  	
  Accrued
  income

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Service Tariff, rubles/pcs

  	
   

  	
  Service Cost inc. VAT, rubles

  	
   

  	
  Including VAT, rubles

  	
   

  
	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  
	
  0.069

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

The rendered services cost aggregated  ________, including VAT _______.

The services were presented properly and according to
Agreement terms.

 

	
  OAO Rostelecom: 

   

  General Director 

  OAO Rostelecom 

   

  /signed/ D.Ye. Yerokhin

  January 01, 2006 

  Seal here

  	
   

  	
  OAO Uralsvyazinform

   

  General Director

  OAO Uralsvyazinform 

   

  /signed/ А. Ya. Ufimkin 

  January 01, 2006 

  Seal here

  

 

 36
 

 

 

Appendix No. 6

to Agreement No.752-05-23
 dated January 01, 2006

List of Reporting Forms

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

1. F 88 Outgoing
payable exchange data - presented monthly

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

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

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

The order
of data presentation to the Rostelecom Main Computer Center

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

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

The terms of providing forms to Rostelecom Computer
Center:

	
  

  form No.

  	
   

  	
  Terms of data submission to Computer 

  Center by IRO branches

  	
   

  
	
  12

  	
   

  	
  7

  	
   

  
	
  4

  	
   

  	
  7

  	
   

  
	
  88

  	
   

  	
  5

  	
   

  
	
  65

  	
   

  	
  27

  	
   

  

 

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

Example of the filling the sample.

	
  Name of firm (organization department)

  	
   

  	
  The Moscow branch of OAO Tsentrtelecom

  	
   

  
	
  Document code

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Firm code

  	
   

  	
  51500

  	
  х

  	
  OKDP

  	
   

  	
  5420030

  	
   

  
	
  Head of firm
  (organization department)

  	
   

  	
  Parfenov A.I.

  	
   

  	
  OKONKh

  	
   

  	
  52300

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  OKATO

  	
   

  	
  50401372000

  	
   

  
	
  OKPO (8
  characters)

  	
   

  	
  04856347

  	
   

  	
  OKOGU

  	
   

  	
  49008

  	
   

  
	
  Organization
  department code

  	
   

  	
  0

  	
   

  	
  OKOPF

  	
   

  	
  90

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  OKFS

  	
   

  	
  34

  	
   

  

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

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

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

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

          
Contact Tel: 973-99-68

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

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.

 37
 

 

 

	
  OAO Rostelecom: 

  

  General Director 

  OAO Rostelecom 

   

  /signed/ D.Ye. Yerokhin 

  January 01, 2006 

  Seal here

  	
   

  	
  OAO Uralsvyazinform 

   

  General Director 

  OAO Uralsvyazinform 

   

  /signed/ А. Ya. Ufimkin 

  January 01, 2006 

  Seal here

  

 

 

 38

 

Appendix No. 7

to Agreement No.752-05-23

dated January 01, 2006

PARTIES MUTUAL SETTLEMENT PROCEDURE

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

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

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

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

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

1.4.                    Rostelecom shall pay the Operator remuneration
for services rendered by the Operator under the Contract, within the term and
in the amount mentioned below. The total amount of Rostelecom’s monetary
obligations for services rendered to Rostelecom by the Operator during each
respective period, shall be determined based to the Acceptance Certificates for
the respective periods signed by the Parties.

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

M
= Areceived – Amin. where

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

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

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

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

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

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

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

 40
 

 

 

	
  OAO Rostelecom:

  	
  OAO Uralsvyazinform

  
	
   

  	
   

  
	
   

  	
   

  
	
  General Director

  	
  General Director

  
	
   

  	
   

  
	
  OAO Rostelecom

  	
  OAO Uralsvyazinform

  
	
   

  	
   

  
	
   

  	
   

  
	
  /signed/   D.Ye. Yerokhin

  	
  /signed/  
  А. Ya. Ufimkin

  
	
  January 01,
  2006

  	
  January 01, 2006

  
	
  Seal here

  	
  Seal here

  

 

 41
 

 

Appendix No. 8

to Agreement No.752-05-23

dated January 01, 2006

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

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

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

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

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

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

·                                complaints from the Users;

·                                worsening of the financial result for OAO
Rostelecom.

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

·                                Control of billing and account data;

·                                Detailed reconciliation

·                                comprehensive technical study;

·                                the checking of the fidelity of VAT rates
adaptation;

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

·                                clarification of the reasons of origin
(increasing/decreasing) notes Receivables due from Users and so on.

6.                           Control of billing and account data

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

6.2.                    Rostelecom forms and direct to the Operator
comparative analysis of the Operators Reports (tables 1.1-1.6 Appendix 2
hereto) and Rostelecom data form table 1 (Excel format) of this Appendix,
marking out directions (no more than 5), on which the discrepancies are the
largest.

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

·                               minimum
non-tariffed limit,

·                               type
of the traffic round-off,

·                               Tariffs
applied,

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

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

7.                           Detailed reconciliation

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

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

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

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

·                               aspect
of the detailed reconciliation,

·                               size
of the detailed reconciliation,

·                               data
exchange type.

7.3.                    The format sample for accordance of measured
service data for a detailed revise, indicated in Table 2 of the Appendix, can
be changed depending on technical abilities of the Parties. Detailed
reconciliation is conducted under the agreement of the Parties using the
resources of Rostelecom and/or Operator. The 

 42
 

 

                                      results of the reconciliation, performed by
Rostelecom, send to the address of Operator not later than after 7 working days
from matching of the operation factors, indicated in para. 7.2 of the
Appendix.

7.4.                    The parties conduct analysis of the results of
the detailed reconciliation. If one of the Parties discovers a mistake on this
stage and its correction results in the elimination of the discrepancies, the
Parties approve the date of the mistake correction and the date of rebilling
and the necessity for the correction of the bills drawn up for the Users.

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

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

·                               comprehensive
technical study should be performed.

8.                           Comprehensive technical study.

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

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

·                               verification
of capacity for work of communication channels;

·                               verification
of the recording completeness  of the
tariff files;

·                               verification
of recording conditions of the tariff files;

·                               registration
of the probing calls;

·                               verification
of the routing Regulations;

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

·                               using
indirect methods of research.

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

Table 1. Dedicated reconciliation form

	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Rostelecom data

  	
   

  	
  Operator data

  	
   

  	
  Discrepancies

  	
   

  
	
  User

  category

  	
   

  	
  Tariff

  category

  	
   

  	
  Direction

  	
   

  	
  Direction

  code

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  Total

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  Total

  	
   

  	
  min

  	
   

  	
  %

  (rubles)

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Table 2. Format of call service data

Data should be presented
in electronic using format dbf or xls

	
  Tel_A*

  	
   

  	
  Tel_В*

  	
   

  	
             Mn_I*           

  	
   

  	
  Mn_O*

  	
   

  	
  Date*

  	
   

  	
  Time*

  	
   

  	
  D_sec*

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

*                    fill-in
spaces are marked

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

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

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

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

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

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

                           Field D_sec*: Call duration
(in seconds)

 43
 

 

 

	
  OAO Rostelecom:

  	
  OAO Uralsvyazinform

  
	
   

  	
   

  
	
   

  	
   

  
	
  General Director

  	
  General Director

  
	
   

  	
   

  
	
  OAO Rostelecom

  	
  OAO Uralsvyazinform

  
	
   

  	
   

  
	
   

  	
   

  
	
  /signed/   D.Ye. Yerokhin

  	
  /signed/  
  А. Ya. Ufimkin

  
	
  January 01,
  2006

  	
  January 01, 2006

  
	
  Seal here

  	
  Seal here

  

 

 44
 

 

Appendix No. 9

to Agreement No.752-05-23

dated January 01, 2006

REGULATIONS

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

1.                          Terms and Definitions

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

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

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

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

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

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

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

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

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

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

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

-                                 the
limitation period in relation to indebtedness has elapsed;

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

2.                          General

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

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

3.                          Reconcilement of Indebtedness

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

4.                          Adjustment of Indebtedness

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

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

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

 45
 

 

·                               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.                    Correction of the indebtedness can be performed
twice a year—according to the balance on the 31st of March and 30th of June of
each year.

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

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

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

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

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

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

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

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

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

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

5.                          Inventory of Indebtedness

5.1.                    Annually, as of September 30 of each year,
the Operator carries out inventory of Receivables due 1from Users and Payables
due Users. The inventory is taken in accordance with inventory normative
documents in force for the moment of its taking. For the moment of signing of
the Contract, Guidelines on inventory of property and financial liabilities,
approved by Order of RF MF No.49 dated 13.06.1995, serve as such document.

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

·                               inventory
Deed as per Form 3 of the Regulations;

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

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

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

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

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

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

Approval
of the said documents by Rostelecom implies:

·                               approval
by Rostelecom of inventory results;

·                               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.

 46
 

 

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

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

·                               approved
copy of Inventory Deed;

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

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

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

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

6.                          Order of Collection of Overdue Receivables

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

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

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

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

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

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

6.4.                    In case after the measures indicated in
para. 6.3. Overdue Receivables were not written off the Operator no later
than 40 days after sending a warning letter to the User with Overdue
Receivables as indicated in para. 6.3.3. of these Regulations, sends them
to the General Court (if the User is a individual) or to Arbitrage Court (if
the User is a legal entity) a claim on charging Overdue Receivables from such
User.

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.

 47
 

 

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

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

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

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

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

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

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

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

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

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

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

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.

 

	
  OAO Rostelecom:

  	
  OAO Uralsvyazinform

  
	
   

  	
   

  
	
   

  	
   

  
	
  General Director

  	
  General Director

  
	
   

  	
   

  
	
  OAO Rostelecom

  	
  OAO Uralsvyazinform

  
	
   

  	
   

  
	
   

  	
   

  
	
  /signed/   D.Ye. Yerokhin

  	
  /signed/  
  А. Ya. Ufimkin

  
	
  January 01,
  2006

  	
  January 01, 2006

  
	
  Seal here

  	
  Seal here

  

 

 48

 

 

	
  

  	
  Form 1

  
	
   

  	
  I
  Approve

  
	
   

  	
   

  
	
   

  	
  (Name,
  title)

  
	
   

  	
   

  
	
   

  	
  (Date)

  

 

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

1. On accounts receivable

Debts for the services to which 18% VAT is
applied

	
  

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay for telecommunications

  associated with the adjusted debts 

  	
   

  
	
   

  	
   

  	
  Period of

  	
   

  	
  towards growth of

  indebtedness

  	
   

  	
  towards reduction of

  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Ref. No.

  	
   

  	
  indebtedness

  creation

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
     

  	
   

  	
        

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
     

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
     

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 51
 

 

 

	
  Including the total of adjusted accruals for telecommunications

  associated with the adjusted debts

  	
   

  	
  Including the aggregate Telecommunication Services payment

  amount adjustments connected with debt adjustments

  	
   

  
	
  towards growth of accruals

  	
   

  	
  towards reduction of accruals

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Debts for the services to which 0% VAT is
applied

	
  

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay

  for telecommunications associated with

  the adjusted debts

  	
   

  	
  Including the total of adjusted accruals

  for telecommunications associated with

  the adjusted debts

  	
   

  	
  Including the aggregate Telecommunication

  Services payment amount adjustments

  connected with debt adjustments

  	
   

  
	
  Ref. No.

  	
   

  	
  Period of

  indebtedness

  creation

  	
   

  	
  towards

  growth of

  indebtedness

  	
   

  	
  towards

  reduction of

  indebtedness

  	
   

  	
  adjusted

  balance

  	
   

  	
  towards

  pay increase

  	
   

  	
  towards pay

  reduction

  	
   

  	
  adjusted

  balance

  	
   

  	
  towards

  growth of

  accruals

  	
   

  	
  towards

  reduction of

  accruals

  	
   

  	
  adjusted

  balance

  	
   

  	
  towards

  growth

  of accruals

  	
   

  	
  towards

  reduction of

  accruals

  	
   

  	
  adjusted

  balance

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 52
 

 

 

2. On accounts payable

Debts for the services to which 18% VAT is
applied

 

	
  

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay for telecommunications

  associated with the adjusted debts

  	
   

  
	
   

  	
   

  	
  Period of

  	
   

  	
  towards growth

  of indebtedness

  	
   

  	
  towards reduction

  of indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Ref. No.

  	
   

  	
  indebtedness

  creation

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Including the aggregate Telecommunication Services payment amount adjustments connected with debt adjustments

  
	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  
	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Debts for the services to which 0% VAT is
applied

 

	
  

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay for telecommunications

  associated with the adjusted debts

  	
   

  
	
   

  	
   

  	
  Period of

  	
   

  	
  towards growth of

  indebtedness

  	
   

  	
  towards reduction of

  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
   

  	
   

  	
  indebtedness

  	
   

  	
   

  	
   

  	
  Including

  	
   

  	
   

  	
   

  	
  Including

  	
   

  	
   

  	
   

  	
  Including

  	
   

  	
   

  	
   

  	
  Including

  	
   

  	
   

  	
   

  	
  Including

  	
   

  	
   

  	
   

  	
  Including

  	
   

  
	
  Ref. No.

  	
   

  	
  creation

  	
   

  	
  Total

  	
   

  	
  VAT

  	
   

  	
  total

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 53
 

 

 

	
  Including the aggregate Telecommunication Services payment amount adjustments connected with debt adjustments

  
	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  
	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

 54
 

 

 

Form 2

Register
of documents in support of adjusted debts due from/to the users for
long-distance and international communication provided by OAO Rostelecom as of
_________________________

 

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Adjustments

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Type of indebtedness

  	
   

  	
   

  	
   

  	
  towards growth

  of indebtedness

  	
   

  	
  towards reduction

  of indebtedness

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Ref. No.

  	
   

  	
  Period of

  indebtedness

  creation

  	
   

  	
  (debtor for services, VAT 18%

  -1/debtor for services,

  VAT 0% - 2/credit for

  services, VAT 18% -

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

  	
   

  	
  Name of

  counterparty

  	
   

  	
  Sum of

  adjustment,

  rubles

  	
   

  	
  Reduction of

  pay in the

  result of

  adjustment,

  rubles

  	
   

  	
  Sum of

  adjustment,

  rubles

  	
   

  	
  Pay increase

  in the

  result of

  adjustment,

  rubles

  	
   

  	
  Name and

  requisites of the

  documents in

  support of

  adjustment

  	
   

  	
  Number of

  Note to the

  Deed of

  Inventory *

  	
   

  	
  Number of

  the line in

  the Note to

  the Deed of

  Inventory*

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts
  receivable for the services, 18% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts
  receivable for the services, 0% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts
  receivable for the late payment penalty

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts
  payable for the services, 18% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts payable for the services, 0% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

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

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

 55
 

 

 

Form 3

	
  I Approve

  
	
   

  
	
  (Name,
  title)

  
	
   

  
	
  (Date)

  

 

 

	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Code

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
  Form on OKUD

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  signature

  	
   

  	
  on OKPO

  	
   

  	
   

  
	
  organization
  department

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Type of activity

  	
   

  	
   

  
	
   

  	
   

  	
  order,   resolution,   regulation

  	
   

  	
  number

  	
   

  	
   

  
	
  Warrant for inventory-taking:

  	
   

  	
   

  	
   

  	
  date

  	
   

  	
   

  
	
   

  	
   

  	
  Cross out the
  irrelevant.

  	
   

  	
  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

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 56
 

 

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

  

 

 

 57

 

 

	
  

  	
   

  	
   

  	
  Form 4

  
	
   

  	
   

  	
   

  	
   

  
	
  Organization

  	
   

  	
   

  	
  I
  Approve

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
  (Name,
  title)

  
	
   

  	
   

  	
   

  	
   

  
	
  Organization department

  	
   

  	
   

  	
  (date)

  

 

Reference

to Deed No.          
of  “          “
                
..

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

Rostelecom

as of “           “
                 .

	
  

  	
   

  	
  Borrower’s, creditor’s

  	
   

  	
  Debt

  	
   

  	
  Accounting

  	
   

  	
  Document in support of the debt

  (reconcilement act or primary documents (on

  the sums that are minimum for the

  	
   

  
	
   

  	
   

  	
  name, address and

  	
   

  	
   

  	
   

  	
  Starting

  	
   

  	
  figures, rubles,

  	
   

  	
  reconcilement act to be made out))

  	
   

  
	
  Ref. No.

  	
   

  	
  telephone number

  	
   

  	
  What for

  	
   

  	
  date

  	
   

  	
  kopecks.

  	
   

  	
  name

  	
   

  	
  number

  	
   

  	
  date

  	
   

  	
  sum

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Debts

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Sum of the debt with regard to the adjustment

  	
   

  	
   

  	
   

  
	
  unconfirmed by

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Including the bad/uncalled

  	
   

  	
   

  	
   

  
	
  the borrowers

  	
   

  	
  Reasons

  	
   

  	
  Adjustments needed

  	
   

  	
  Total

  	
   

  	
  sum

  	
   

  	
  classification

  	
   

  	
  Notes

  	
   

  
	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Accountant

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  signature

  	
   

  	
  name

  	
   

  	
   

  

 

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

Notes:

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

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

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

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

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

 58
 

 

 

	
  

  	
  Form 5

  
	
   

  	
   

  
	
   

  	
  I
  Approve

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
  (Name,
  title)

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
  (Date)

  

 

Written
substantiation for user/to user debt write-off for long-distance and
international telecommunications

supplied by OAO Rostelecom based on the results of inventory accounting as of                             

Part 1. General

	
  Name of operator:

  	
   

  	
   

  	
   

  
	
  Number and date of the
  document:

  	
   

  	
   

  	
   

  
	
  Responsible division:

  	
   

  	
   

  	
   

  
	
  Performer and their
  contacts:

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

  
	
  Debtor/creditor legal
  address and physical address:

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

  
	
  VAT in the indebtedness
  (rubles)

  	
   

  	
   

  	
   

  
	
  Type of indebtedness
  (accounts receivable / accounts payable):

  	
   

  	
   

  	
   

  
	
  Date of indebtedness
  creation in the record:

  	
   

  	
   

  	
   

  
	
  Date of inventory
  accounting of the indebtedness:

  	
   

  	
   

  	
   

  
	
  Grounds for indebtedness write-off:

  	
   

  	
   

  	
   

  

 

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

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

  
	
  For indebtedness
  write-off due to limitation period expiry:

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

  
	
  Number and date
  of the executive document:

  	
   

  	
   

  	
   

  

 

 59
 

 

 

	
  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)

  

 

 

 60

 

Form 6

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

 

	
  Ref.

  No.

  	
   

  	
  Name of

  counterparty

  	
   

  	
  Period of 

  indebtedness 

  creation

  	
   

  	
  Type of indebtedness 

  (debtor for services, 

  VAT 18% -1/debtor 

  for services, VAT 0% 

  - 2/credit for services,

  VAT 18% - 3/credit 

  for services, 

  VAT 0% - 4)

  	
   

  	
  Grounds for indebtedness

  write-off 

  (period of limitation 

  expiry -1/ legal entity 

  liquidation - 

   2/ death of the

   individual - 3/ 

  expiry of period for 

  sending an executive 

  document -4)

  	
   

  	
  Sum of indebtedness 

  (rubles, koppeks,)

  	
   

  	
  Including VAT 

  (rubles,

  koppeks,)

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
  Accounts receivable

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to period of limitation expiry

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to legal entity liquidation

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to the death of the individual

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
  Accounts payable

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to period of limitation expiry

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to legal entity liquidation

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to the death of the individual

  	
   

  	
   

  	
   

  	
   

  

 

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

 61

 

Form 7

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

1. Accounts receivable for services

	
  

  	
   

  	
  Period of indebtedness creation

  	
   

  	
  Sum of indebtedness for services with

  VAT rate of 18%

  	
   

  	
  Sum of indebtedness 

  for services with VAT 

  rate of 0%

  	
   

  
	
  Ref. No.

  	
   

  	
  Month

  	
   

  	
  Year

  	
   

  	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

2. Accounts payable

	
  

  	
   

  	
  Period of indebtedness creation

  	
   

  	
  Indebtedness for services 

  with VAT rate of 18%

  	
   

  	
  Indebtedness for  services 

  with VAT rate of 0%

  	
   

  
	
  Ref. No.

  	
   

  	
  Month

  	
   

  	
  Year

  	
   

  	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Director

  	
  (Full name)

  
	
   

  	
   

  
	
  Chief accountant

  	
  (Full name)

  

 

 62
 

 

Form 8

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

 

	
  

  	
   

  	
  Period of indebtedness write-off

  	
   

  	
   

  	
   

  	
  Sum received on

  account of

  	
   

  
	
  Ref. No.

  	
   

  	
  Month

  	
   

  	
  Year

  	
   

  	
  Name of counterparty

  	
   

  	
  indebtedness

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Director

  	
  (Full name)

  
	
   

  	
   

  
	
  Chief accountant

  	
  (Full name)

  

 

 

 

 63

 

Form 9

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

 

 

	
  

  	
   

  	
  User information

  	
   

  	
  Indebtedness information

  	
   

  
	
   

  	
   

  	
  Name of user —

  	
   

  	
  Legal address 

  	
   

  	
  TIN of 

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  legal entity/ 

  	
   

  	
  of the legal entity/

  	
   

  	
  the legal entity and 

  	
   

  	
  Sum of indebtedness

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Services payment

  	
   

  
	
   

  	
   

  	
  Full name of the

  	
   

  	
  individual telephone 

  	
   

  	
  of the individual —

  	
   

  	
  total, 

  	
   

  	
  including  

  	
   

  	
  Period of 

  	
   

  	
  Established date of 

  	
   

  	
  account details

  	
   

  
	
  Ref. No.

  	
   

  	
  user- individual

  	
   

  	
  installation address

  	
   

  	
   individual entrepreneur

  	
   

  	
  rubles

  	
   

  	
  VAT, rubles

  	
   

  	
  service rendering

  	
   

  	
  services payment

  	
   

  	
  number

  	
   

  	
  date

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 

 

 64

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