Document:

Exhibit 4.31

AGREEMENT

on Amendments to Network
Interconnection Contract No. CF-00-00-1100 dated August 01,
2003

	
     The City of Moscow

  	
   

  	
  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 “CenterTelecom”, an Open Joint-Stock
Company, hereinafter referred to as the “Operator”, represented by General
Director R.A. Amaryan, authorized to act by Charter, on the other part,
hereinafter collectively referred to as the “Parties”, as follows:

1.          Network Interconnection
Contract No. CF-00-00-1100 dated August 01, 2003
shall be adopted in the following edition:

CONTRACT

on
Network Connection

This Contract 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 “CenterTelecom”, an Open Joint-Stock Company, hereinafter referred to
as the “Operator”, represented by General Director R.A. Amaryan, authorized to
act by Charter, on the other part, hereinafter collectively referred to as the “Parties”,
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                       “ATE” means automatic trunk exchange.

1.2                       “Contract” means this contract and all Appendices and additional agreements
attached herein.

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

1.4                       “International
Operator” means a telecommunication
operator providing Traffic admission services through its telecommunications
network from/to telecommunications network of Rostelecom to/from users of
international telecommunications on the territory of another state.

1.5                       “Accounting
period” means the period of one calendar month during
which the communication services and traffic admission services were rendered.

1.6                       “Users” collectively mean users of telecommunication services under agreement
concluded with the Operator on rendering such services and providing for these
purposes subscriber number or unique identifier, as well as  users of telecommunication services under
agreement concluded with Associated Operators on provision of such services and
providing for these purposes subscriber number or unique identifier.

The present contract shall not be applicable for
regulation of relationship of the Parties related to traffic admission on
long-distance and international networks provided by the Operator to the Users
through pay phones and call offices of the Operator and other Associated
Operators. Such relationship shall be guided by a separate Additional agreement
attached herein.

1.7                       “Associated
Operator” shall mean a
telecommunications operator who meets all of the following criteria:

1.7.1                                 the telecommunication network of such an operator is interconnected into
the network of the Operator on the local and/or zone level;

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1.7.2                                 such connection Operator performs billing for long-distance and
international telecommunications provided for its Users by Rostelecom in
accordance with relevant agreement between the Operator and Rostelecom;

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

1.9                       “Signal
traffic” means signal messages
transmitted through signal channels and not related to control of calls
directed from/to the Users in the course of long-distance and international
telecommunications provided for its Users by Rostelecom .

1.10                 “Service
telecommunications” means telecommunications
provided for operational, maintenance and administration control purposes of
telecommunication network management.

1.11                 “Connection
service” means Rostelecom’s activity
performed to meet the Operator’s needs in the course of interaction of
telecommunication networks of the Parties in order to provide long-distance and
international telecommunications and data transfer between the Users and other
users of interacting telecommunication networks. Connection Services shall be
provided by the following stages:

1.11.1                  First stage: harmonization of design
estimates required by the Operator in order to implement terms set herein for
interconnection of networks of the Parties and for traffic admission.

1.11.2                  Second stage: installation and
setup of telecommunication facilities at the interconnection point.

1.11.3                  Third stage: interconnection of
the Parties’ telecommunication networks.

1.11.4                  Forth stage: maintenance of
telecommunication facilities at the interconnection point within the term of
validity of the contract on connection.

1.12                 “Call transit
services” mean zone call transit and
local call transit between Rostelecom and the Associated operator effected by
call direction from the Associated operator’s network to Rostelecom’s network
through the Operator’s network in the course of long-distance and international
telecommunications provided by the Operator to the Users of the Associated
Operator.

1.13                  “Traffic
Admission Services” collectively mean  long-distance termination of call to the
Associated operator’s network; termination of zone calls to the Operator’s
network; termination of zone and local calls to the Operator’s network; zone
and local call transit service; initiation of long-distance calls in the course
of long-distance and international telecommunications provided by the Operator
to the Users of the Operator on the part of Rostelecom.

2                      Subject Matter of the Contract

2.1                       In accordance
with interconnection terms set herein Rostelecom shall render Connection
Services for long-distance interconnection to the Operator and the Operator
shall pay for the services rendered.

2.2                       The Operator
shall render Traffic admission services to Rostelecom and Rostelecom shall pay
for the services rendered.

2.3                       Rostelecom shall
provide Service telecommunications in accordance with the regulations
established by Federal telecommunication of executive authorities.

3                      Rights and Obligations of the Parties

3.1                         Rostelecom undertakes the following obligations:

3.1.1              To render Connection Services to the
Operator on the basis of the facilities available and in accordance with terms
set herein.

3.1.2              To pay for the Traffic admission services
rendered by the Operator in accordance with terms set herein.

3.1.3              To provide the Operator with the
information on the volume of the 
termination of long-distance calls to the Associated operator’s network,
termination of area calls to the Operator’s network and termination of local
calls to the Operator’s network.

3.1.4              To perform billing and tarification of
Traffic admission services on codes 80Х 200(100) (Rostelecom IS  services), on codes 80Х
Х1Х2Х3 (where Х1Х2Х3- code of
the  Operator IS  interconnected to 

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Rostelecom’s
network) admitted by the Operator from/to Rostelecom’s telecommunication
networks from/to the Operator’s telecommunication networks in accordance with
terms set herein.

3.1.5              Rostelecom shall provide the Operator
with Service telecommunications in accordance with current regulations of the
Russian Federation.

3.1.6              To develop Appendix of involvement of the
Operator’s ATE on trunk lines within 30 days from the receipt of the Operator’s
request for the development of the Appendix.

3.1.7              To provide transfer of the number of a
calling User to Rostelecom’s networks with application of alarm system of
Associated Signaling Channel No. 7 at all switching nodes.

3.1.8              Inform the Operator on the design work of
the construction of the new connection points or modernization of the existing
ones, specifying the proposed points of location.

3.2                         Rostelecom has a right:

3.2.1              To set new terms on interconnection in
accordance with current law (including tariffs for Connection Services set
herein at most once a year).

3.2.2              To determine routing of long-distance and
international traffic over the Rostelecom’s network including the signal one
within the area “ATE of the Operator — adjacent telecommunication site (ASN,
ATE, TMTS, ISN)”.

3.2.3              To claim damages resulting from violation
of the Operator routing procedures established by Rostelecom, and/or quality
properties, specifications, operating instructions for the telecommunication
network set by current federal telecommunication regulations of executive authorities.

3.2.4              To submit to the Operator requests for
information on the state of the Operator’s networks.

3.2.5              To submit requests on interconnection
issues and network interaction to federal executive authorities effecting
control and inspection of IT and telecommunication networks.

3.3                       The Operator undertakes the following obligations:

3.3.1              To render Traffic admission services on
the basis of the facilities available and in accordance with terms set herein.

3.3.2              To pay for Connection Services rendered
by Rostelecom

3.3.3              To perform billing and to provide
Rostelecom with information on the range of long-distance call services and
zone and local call transit services except for the information on Traffic
admission services stated in paragraph 3.1.4. herein.

3.3.4              To avoid routing to Rostelecom’s networks
Signal traffic and/or long-distance and international traffic received by means
of dial-up transit from foreign countries, the CIS and the Baltic states unless
otherwise agreed by a separate additional agreement  executed by the Parties within the term of
validity of this Contract.

3.3.5              To avoid routing to Rostelecom’s networks
local and zone traffic (including traffic on codes of geographically
unidentified Numbering area of the Operator originating traffic) unless
otherwise agreed by a separate additional agreement  executed by the Parties within the term of
validity of this Contract.

3.3.6              To render long-distance call initiation
services and zone and local call transit services on codes specified in Appendix
No. 2 attached herein and on codes specified in written notices sent by
Rostelecom to the Operator 15 days before introduction of such codes.

3.3.7              To provide in its responsibility zone the
parameters of telecommunication services quality and speech transmission
quality for long-distance and international telecommunications in accordance
with the normative documents and the agreement on service quality (if
available). To render periodically and on Rostelecom’s request ATE statistics
and communication facilities applied to render Traffic admission services.

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3.3.8              To inform Rostelecom of commencement of
design works on construction of new or renovation of existing АТE
indicating prospective location of a new ATE and its installed capacity.

3.3.9              To provide transfer of the number of a
calling User to Rostelecom’s networks with application of alarm system of
Associated Signaling Channel No. 7 at all switching nodes.

3.3.10        To facilitate opening/closure of access of the
Users to long-distance and international telecommunications provided by
Rostelecom. The Operator shall route long-distance and international traffic in
accordance with current telecommunication regulations (including specified
quantity of switching nodes and specified number of nodes with satellite
systems).

3.4                       The Operator has the following rights:

3.4.1              To limit Traffic admission services in
accordance with court decision.

3.4.2              To modify rates for Traffic admission
services set herein at most once a year.

3.4.3              To submit requests on interconnection
issues and network interaction to federal executive authorities effecting
control and inspection of IT and telecommunication networks.

4                      Mutual obligations of the Parties:

4.1                       To ensure
appropriate and complete fulfillment in accordance with terms stated herein.

4.2                       To provide 24
hour and continuous operation of interconnection facilities on a daily basis
except for eventual interventions for ordinary and preventive maintenance
scheduled for the time inflicting minimal loss to the Parties.

4.3                       To inform
immediately each other of eventual breakdown of their networks.

4.4                       In case of
inconformity of the quality of the services rendered with current standards the
Parties shall immediately find out the reasons of such inconformity and
undertake measures to eliminate them. The Party responsible for inconformity of
its network with requirements of current regulations shall cover expenses for
remedial actions.

4.5                       Immediately to
inform each other in written form and by telefax should the licenses of the
Parties be withdrawn or suspended, to inform of new licenses issued for
telecommunication services if the earlier license is considered cancelled from
the date of registration of a new license.

4.6                       Immediately to
inform of any changes in details (legal addresses, bank details) stated in
Clause  14 “Details of the Parties”
hereof.

4.7                       To keep
confidential terms and conditions specified herein and any technical, economic,
financial and other information related to any Party and to the subject of this
Contract (“Commercial classified information”) and not to disclose such
information to third parties without consent of the other Party herein except
cases when the information is to be disclosed in accordance with current law of
the Russian Federation. Provisions stated in this paragraph shall remain in
force for 3 (three) years after termination of this Contract on any grounds.

4.8                       To follow
interconnection terms specified herein. Should any terms of interconnection be
amended in the part of specifications of interconnection the expensed for
coupling of newly connected facilities shall be covered by both Parties.

4.9                       Store the data on
automated settlement system of he traffic admission for not less than 5 years.

4.10                 The Operator
providing long-distance call initiation and zone and local call transit and
Rostelecom accepting services on termination of long-distance call to the
Associated Operator, area termination of call to the Operator’ network and
local termination of calls to the Operator’s network exchange information on
the User’s number effecting call to communication facilities of the other Party
if relevant technique is available. In case of any discrepancies in the
information on the User’s number who has actually performed a call the Party
providing such information shall be liable against the other Party in
accordance with terms specified herein.

4.11                  To fulfill other
obligations of the Telecommunication Operator specified herein and the current
law of the Russian Federation.

4.12                 In case of
commissioning new communication facilities, implementation of innovative
technologies, disconnection or improvement of outdated communication facilities
influencing interconnection conditions of 

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telecommunication
networks of the other Party and Traffic admission services, the relevant Party
shall notify in advance the other Party.

5                      Essential provisions of network interconnection
and their interaction

5.1                       Specifications of
interconnection including number, properties and location of interconnection
points are stated in Appendix No. 8 attached herein.

5.2                       Terms of routing
of long-distance and international traffic within the area “АТE of
the Operator - Adjacent telecommunication site (Automatic Switching node,
АТE, IMTS, International Switching Node)” shall be determined by
Rostelecom and shall be binding for the Operator.

5.3                       Terms of
interaction of control systems of the Parties’ telecommunication networks are
stated in Appendix No. 8 attached herein.

5.4                       Terms of
operational maintenance of communication facilities and communication lines are
stated in Appendix No. 8 attached herein.

5.5                       Operations to be
performed to ensure stability of communication lines including actions in case
of emergency are stated in Appendix No. 8 attached herein.

5.6                       Connection
Services and Traffic admission services are established in paragraphs 1.11 and
1.13 herein. Terms of traffic admission are set by current law, licenses of
interacting Operators and by specifications of interconnection.

5.7                       Terms of payment
for Connection Services and Traffic admission services are specified in Clause
6 herein.

5.8                       Structure and
terms of transfer of the data related to the Users (including the User’s number
initiating the call) required by Rostelecom to perform billing for
long-distance and international telecommunications and to consider claims are
specified in Appendix No. 9 attached herein.

5.9                       Provisions of
confidentiality of the information transferred are contained in paragraph 4.7.
of this Contract

6                      Charges for Connection Services and Traffic
admission Services and settlement procedure

6.1                       Rostelecom shall
pay for Traffic admission services in accordance with tariffs specified in
Appendix No. 1 attached herein. Charges for Traffic admission services for
Accounting period shall be calculated on the basis of natural volume of the
Traffic admission services rendered during the month preceding the billing
period.

6.2                       The Operator
shall pay for in accordance with rates specified in Appendix No. 1
attached herein.

6.3                       Should the rates
of Connection Services and Traffic admission services be changed by the Federal
executive authority of the Russian Federation responsible for adjustment of
tariffs for such services the Parties shall introduce new tariffs from the date
specified in the order of the Federal executive authority of the Russian
Federation.

6.4                       The payment for
Traffic admission Services is made by Rostelecom on a monthly basis in
accordance with Traffic admission Services Report signed by both Parties:

6.4.1              Rostelecom — by the volume of
Traffic admission services on codes 80Х 200(100) (Rostelecom IS
services), on codes 80Х Х1Х2Х3 (where Х1Х2Х3- code of the 
Operator’s IS interconnected to Rostelecom’s network), as well as by
volumes of termination of calls to network of other Operators interconnected to
the network and termination of calls to the Operator’s network.

6.4.2              The Operator — by call
initiating services and call transit services taking into account provisions
stated in the previous paragraph “a” (including Inmarsat)

6.5                       The payment for
Connection Services is made by the Operator within 10 days since he signing the
Connection Services Report by the Parties.

6.6                       The Parties shall
exchange the data on the volume of the Connection Services and Traffic
admission services as follows:

6.6.1              The report on natural volume
of the services rendered within the previous month for call initiation and call
transit except for the data on the volume of the services rendered  for call initiation and call transit on codes
80Х 100, 80Х 200, and on codes 80Х Х1Х2Х3  (where Х1Х2Х3- code of the 
Operator IS  interconnected to
Rostelecom’s network) shall be submitted by the Operator on the 15th day of
every

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month
at the latest to the Computer Center of Rostelecom (hereinafter referred to as
Rostelecom CC) in accordance with the provisions set in Appendix No. 5
attached herein.

If
the information on natural volume of call initiating services and call transit
services is not submitted by the Operator in terms specified herein payments
with other operators shall be performed by Rostelecom on the basis of the data
available at Rostelecom (actual data submitted for the previous billing
period).

6.6.2              Before or on the 20th day of
each month Rostelecom shall submit to the Operator the data on the volume
effected within the previous month for Traffic admission services rendered on
codes 80Х 100, 80Х 200, as well as on codes 80Х Х1Х2Х3  (where Х1Х2Х3- code
of the  Operator IS  interconnected to Rostelecom’s network) and
for area and local termination of call to the Operator’s network and
termination of long-distance call to the Associated Operator’s network.

In case Rostelecom does not provide the data on the natural volumes of
the services rendered  for traffic of
80Х 100, 80Х 200 codes, as well as for 80Х Х1Х2Х3 codes (where Х1Х2Х3- ISS Operator code, connected to Rostelecom
network) and regarding the volume of services of zone and local call
termination for Operator’s network in the term specified herein, for
settlements with other operators, the Operator uses it’s information (actual
data provided in the previous settlement period).

6.6.3              The Parties shall check and reconcile
before or on the 25th day of each month the data on the volume of
Traffic admission services rendered (obtained) within the previous month in
accordance with paragraphs 6.6.1 and 6.6.2 herein. In case of any discrepancies
in data submitted the Parties direct relevant notices to each other by the 25th day of each month at the latest.

6.7                       By the 1st day of the Billing period the Operator shall
submit to Rostelecom the Traffic admission services Report with the following
data:

6.7.1              the volume of termination of
calls to the Associated Operator’s network and termination of calls to the  Operator’s network;

6.7.2              the volume of initiation of
calls and call transit services on codes 
80Х 100, 80Х 200, and on codes 80Х Х1Х2Х3  (where Х1Х2Х3- code of the 
Operator IS  interconnected to
Rostelecom’s network) ) payable in accordance with terms specified herein;

6.7.3              the volume of initiation of
calls (including Inmarsat) except for the codes specified in paragraph “b” of
para. 6.7.

6.7.4              the volume of transit of calls
(including Inmarsat) except for the codes specified in paragraph “b” of
para. 6.7.

6.8                       Rostelecom shall
sign the of Traffic admission services Report before or on the 5th day of the
month.

6.9                       Rostelecom shall
send to the Operator the Connection Services Report with the volume of
Connection Services rendered before or on the 5th day of the month.

6.10                 The Operator
shall sign the Connection Services Report before or on the 7th day of the
Billing period.

6.11                 The Parties shall
provide invoices for Connection Services and Traffic admission services by the
7th day of the Billing period. The copies of invoices, the Act of Acceptance of
services shall be sent by fax, the originals shall be sent by mail.

6.12                 Without prejudice
to provisions of paragraph 6.4. each Party shall be entitled to check the data
submitted by the other Party and reconcile with its own data to verify absence
of discrepancies in accordance with terms specified herein.

In case of discrepancies of
the data of the Parties in charges for the Traffic admission services for the
billing period within 3% recalculation of amount payable shall not be
performed.

In discrepancies of the data
of the Parties in charges for the Traffic admission services for the billing
period exceed 3% one Party shall send to the other Party the Reconciliation
Report on the volume of the traffic admissioned by the former and the charges
for the services rendered by the 17th day of the month at the latest indicating
confirmed and rejected amounts.

The Parties undertake to perform actions directed at the elimination of
data discrepancy in the order established by Appendix 6 hereof. After the
reasons of discrepancies have been revealed such amounts shall be accounted in
the following Accounting period (in the Services Report)

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6.13                 Financial
obligations of Rostelecom against the Operator on payments for Traffic
admission services rendered within the Accounting period arising from this
Agreement shall be terminated in terms specified in Appendix No. 7
attached hereto.

6.14                 Payments shall be
effected by bank transfer on the accounts stated herein. In order to identify
payments the Parties refer payment orders to the number of this Agreement and
the account number.

6.15                 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 their 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.

6.16                 The Parties agree
to accept arrangements to offset payments on the basis of relevant Acts of
offset payments signed by the Parties.

6.17                 Charges may be
reviewed on request of any Party. Rostelecom is entitled to initiate review of
rates on the Operator’s services in case of changes of long-distance and
international telecommunications tariffs. The Party initiating review procedures
shall submit economic grounds of changes 2 months before their introduction.
The other Party shall accept/reject the proposal providing its own feasibility
study. The decision to change tariffs shall be accepted by the Parties 1 month
before their introduction at the latest.

7                      Interaction between the Parties

7.1                       The Parties shall
interact in accordance with terms specified herein and with current law.

7.2                       The limits of
areas of responsibility of each Party shall be determined by the terms of
interconnection. In case of any modifications of specifications of
interconnection the terms of interconnection shall be modified as well in
accordance with provisions set herein.

7.3                       The Operator
shall provide traffic admission in compliance with current law, regulations and
provisions stated herein.

7.4                       Should the
Parties’ telecommunication networks be damaged, overloaded or affected by
abnormal situations influencing quality of services the Parties immediately
undertake remedial measures to restore quality of communication and services.

7.5                       Reasons for
inconformity of quality of services rendered with requirements set for public
communication networks and their elimination shall be carried out by qualified
personnel of the Parties in accordance with procedures agreed.

8                      Disputes

8.1                       All disputes,
differences and claims that may arise out of or in connection with the Contract
will be settled as far as possible by means of negotiations between the Parties

8.2                       If the Parties do
not come to an agreement within 3 months the matter is to be submitted for
settlement to Arbitration in the country of defendant.

9                      Responsibility of the Parties Limits of
responsibility

9.1                       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.

9.2                       Should Rostelecom
violate the terms set for fulfillment of their obligations on payments in favor
of the Operator in accordance with this Contract the Operator shall be entitled
to charge to Rostelecom a penalty of one three hundredth of the refinancing
rate established for each day of delay by the Central bank of the Russian
Federation (RF CB) for each day of delay applied for the due amount.

9.3                       Indemnity of
losses claimed by the Party shall be applied only for the losses not covered by
the forfeit paid by the guilty Party.

9.4                       Indemnity shall
be given for actual damage inflicted upon the other Party by the Party’s
failure to perform or improper performance of its obligations hereunder.

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9.5                       Neither Party
shall be responsible for failure to fulfill its obligations stated herein in
case of changes in details of the other Party if the latter has failed to
notify about such changes in accordance with provisions of paragraph 4.6.
herein.

9.6                       If invalid data
has been submitted by the Operator (or failure to submit the data, or delayed
submission of the data) on the volumes of zone and local call transit and
international call initiation, and, on the stipulation that, an Operator of
other numbering area and/or International Operator receiving traffic (incoming
traffic) from the Operator’s network through Rostelecom’s network has submitted
to Rostelecom a claim for forfeit and/or indemnity for the losses and the
amount of funds payable for incoming traffic to this  Operator’s network calculated on the basis of
invalid data provided is less than the amount payable for actual services
rendered, then Rostelecom shall be entitled to claim indemnity for the losses
from the Operator including expenses of Rostelecom inflicted in connection with
aforesaid claims by an Operator of other numbering area and/or International
Operator. The Operator is obliged to pay to Rostelecom the forfeit within the
period of ten (10) banking days from the moment of the receipt of the
corresponding payment demand.

9.7                       If invalid data
has been submitted by Rostelecom (or failure to submit the data, or delayed
submission of the data) on the volumes of termination of international call to
the Associated Operator’s network, termination of area call to  Operator’s network,  termination of local call to  Operator’s network, and on the stipulation
that, the Associated Operator receiving traffic (incoming traffic) from
Rostelecom’s network through Operator’s network, has submitted to the Operator
a claim for forfeit and/or indemnity for the losses and the amount of funds
payable for incoming traffic to this 
Operator’s network calculated on the basis of invalid data provided is
less than the amount payable for actual services rendered, then the Operator
shall be entitled to claim indemnity for the losses from Rostelecom  including expenses of the Operator, inflicted
in connection with aforesaid claims by such Associated Operator. This forfeit
must be paid by Rostelecom to the Operator within the period of ten (10) banking
days from the moment of the receipt of the corresponding payment demand.

9.8                       In case of
discrepancies of the data on volumes to be exchanged by the Parties in
accordance with terms herein within 3% provisions of paragraphs 9.6. and 9.7.
herein shall not be applicable for such services.

9.9                       Should the
Operator violate provisions of paragraphs 3.3.4 - 3.3.5 Rostelecom shall be
entitled for the forfeit for such traffic in the amount of two hundred thousand
(200,000) rubles. The Operator shall be relieved from the obligation to pay the
aforesaid forfeit as soon as the indicated amount is accounted amounts payable
to Rostelecom by the Operator in case of violation of provisions of paragraphs
3.3.4. - 3.3.5 herein, on the one hand, and amounts payable by Rostelecom for
Traffic admission services rendered by the Operator within the calendar month
during which the violation of paragraphs 3.3.4 and/or 3.3.5 herein happened on
the part of Operator. The Operator is obliged to pay to Rostelecom the forfeit
within the period of ten (10) banking days from the moment of the receipt
of the corresponding payment demand.

9.10                 Each Party shall
be entitled to claim indemnity of losses caused by violation of the other Party
operation instructions determined by telecommunication regulations of Federal
executive authority and by provisions of this Contract if such violation caused
damage of relevant Party. The forfeit shall be payable by the guilty Party to
the Party claiming indemnity within ten (10) banking days from the receipt
of relevant claims from the Party.

9.11                 In case of
violation by Rostelecom of obligations specified in paragraph 4.10 herein   Rostelecom shall pay to the Operator a
doubled price for relevant traffic imposed by the terms specified herein.

9.12                 Rostelecom shall
not be responsible for any losses, claims and other expenses of the Operator,
subscribers or third parties as a result of activity or inactivity of the
Operator, its employees, agents, representatives or invitees. The Operator
agrees to protect Rostelecom from any responsibility for such losses, claims
and damage, as well as for legal expenses and other expenses.

9.13                 Similarly the
Operator shall not be responsible for any losses, claims and other expenses as
a result of activity or inactivity of Rostelecom, its employees, agents,
representatives or invitees. The Rostelecom agrees to protect Operator from any
responsibility for such losses, claims and damage, as well as for legal
expenses and other expenses.

9.14                 Similarly the
Operator shall not be responsible for any losses, claims and other expenses as
a result of activity or inactivity of Rostelecom, its employees, agents,
representatives or invitees. Rostelecom agrees to protect the Operator from any
responsibility for such losses, claims and damage, as well as for legal
expenses and other expenses.

10               Force
Majeure Circumstances

10.1                 The Parties are
exempt from the responsibility for non-performance or faulty performance of
their obligations hereunder if they prove that the duly fulfillment was
impossible as a result of the influence of force majeure circumstances, that
is, of extraordinary, unexpected and unavoidable under the present conditions,
circumstances.

 8
 

 

10.2                 The Party that
has suffered the influence of the force majeure circumstances must notify the
other Party within the period of 5 days about the character, type and the
presumable duration of the force majeure influence, as well as indicate the
fulfillment of which obligations under the Contract it affects, and to produce
evidence of the occurrence of such circumstances.

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

11               Notifications

11.1                 Any notifications
and other messages to be transferred from one Party herein to the other shall
be executed in writing by details specified in Clause 14 “Addresses and details
of the Parties”.

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

12               Term
of validity and termination of the Contract

12.1                 This Contract is
entered into for an uncertain term and shall take effect from the moment when
it is signed by the Parties. The rights and obligations of the Parties arise
from the moment of the ratification by the competent authorities of the Parties
if such decision is required by the current law of the Russian Federation.

12.2                  The Contract may
be terminated on mutual decision of the Parties or in accordance with court
decision.

12.3                 The Party
selected to initiate termination of this Contract shall notify the other Party
by 1 month notice before the prospective date of termination.

12.4                  In the course of
termination of this Contract the Parties shall elaborate procedures of payments
for unfulfilled obligations.

13               Miscellaneous

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

13.2                 All appendices
hereto shall constitute an integral part of a contract if they are executed in
writing and signed by authorized representatives of the Parties.

13.3                 This Contract is
executed and signed in two originals — one for each Party. Both originals are
equally valid.

13.4                 Appendices
hereto:

Appendix No. 1 calculation of the Traffic
admission Services Cost,

Appendix No.2 “Long-distance and international codes for
traffic admission from numbering area of the Operator”

Appendix No.3 “Connection Services Report”;

Appendix No.4 “Traffic admission Services Report”;

Appendix No.5 “Information exchange report”

Appendix No.6 “Reconciliation procedure”

Appendix No.7 “Settlement procedure”

Appendix No.8 “Specifications of Interconnection”

Appendix No.9 “Structure and procedure for exchange of
information on the Users”

 9
 

 

14               Address
and details of the Parties:

	
  OAO Rostelecom:

  	
   

  	
  Operator:

  
	
   

  	
   

  	
   

  
	
  Location:

  	
   

  	
  OAO CenterTelecom:

  
	
   

  	
   

  	
   

  
	
  127091, Moscow, Delegatskaya st., 0.5

  	
   

  	
  Location:

  
	
   

  	
   

  	
  141400, Moscow region, Himki,. Pushkina st., 23

  
	
  Postal address 123298, Moscow, 3rd Horoshevskaya street,

  	
   

  	
   

  
	
  17 block 1

  	
   

  	
  Postal address

  
	
  Central branch of OJSC “Rostelecom”

  	
   

  	
  125998, Moscow, Degtyarnyj cr. 6 block 2

  
	
   

  	
   

  	
   

  
	
  TIN: 7707049388

  	
   

  	
  TIN: 5000000970

  
	
   

  	
   

  	
   

  
	
  Contact phone: (095) 192-62-21

  	
   

  	
  Contact phone:(095) 793-25-81

  
	
  Contact person: Antipova E.E.

  	
   

  	
  contact person: Nevskaya O.V.

  
	
   

  	
   

  	
   

  
	
  Telephone/fax: (095) 192-17-08

  	
   

  	
  Telephone/fax: (095) 793-25-82

  
	
   

  	
   

  	
   

  
	
  e-mail: ko@cf.rt.ru

  	
   

  	
  e-mail: neva@CenterTelecom.ru

  
	
   

  	
   

  	
   

  
	
  Acc.:

  	
   

  	
   

  
	
  40702-810-4-000000-01377

  	
   

  	
  Acc.:

  
	
  CJSC “Russian Industrial Bank”,

  	
   

  	
  40702810740020100852

  
	
  Moscow

  	
   

  	
  In Saving Bank of Russia

  
	
   

  	
   

  	
   

  
	
  BIC: 044552202

  	
   

  	
  BIC: 044525225

  
	
   

  	
   

  	
   

  
	
  Correspondent account

  	
   

  	
  Correspondent account

  
	
  30101-810-5-0000-0000202

  	
   

  	
  30101810400000000225

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  Physical address:

  	
   

  	
  Physical address:

  
	
  103051, Moscow, Petrovski blvd, 11

  	
   

  	
   

  
	
   

  	
   

  	
  Code OKONH: 52300

  
	
  OKONH code: 52300

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director 

  
	
   

  	
   

  	
   

  
	
  OAO Rostelecom

  	
   

  	
  OAO CenterTelecom:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
   

  	
  /signed/ R.A.Amaryan

  
	
   

  	
   

  	
   

  
	
  January 01, 2006

  	
   

  	
  January 01, 2006

  
	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  	
  Seal here

  

 

2.               The monetary
obligations arising from and unfulfilled as for the effective date of this Agreement
shall be fulfilled in accordance with the Networks Interconnection Contract
dated 01.08.2003 No.        valid before the
effective date of this Agreement.

3.               As for the
effective date of this Agreement the Parties’ telecommunication networks are
virtually interconnected, all interconnection points required by current law of
the Russian Federation are available and the stages of Connection Services
(first, second and third) stated in paragraph 1.11. herein (Definition “Connection
Services”) has been performed, therefore the obligation of Rostelecom on
Connection Services shall be applicable only for the forth stage.

4.               This Agreement
shall enter in force from the date of its signing by the Parties. The rights
and obligations of the Parties arise from the moment of the ratification by the
competent authorities of the Parties if such decision is required by the
current law of the Russian Federation.

5.               This Agreement is
executed and signed in two counterparts — one for each Party. Both counterparts
are equally valid.

 10
 

 

 

	
  Signatures of the Parties

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  OAO Rostelecom:

  	
   

  	
  Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  
	
  OAO Rostelecom

  	
   

  	
  CenterTelecom,

  
	
   

  	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
   

  	
  /signed/  R.A. Amaryan

  
	
   

  	
   

  	
   

  
	
  January 01, 2006

  	
   

  	
  January 01, 2006

  
	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  	
  Seal here

  

 

 11

 

Appendix No. 1

to Contract No. CF-00-00-1100

dated August 01, 2003

Billing
Rates and Tariffs of Services,

Rendered under Contract No. CF-00-00-1100 dated August 01,
2003

1.1.Traffic admission services
rendered by the  Operator:

 

	
   

  	
   

  	
   

  	
   

  	
  Billing rate, 

  ruble/min.

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  АВС=

  073

  	
   

  	
  АВС=

  085

  	
   

  	
  АВС=

  087

  	
   

  	
  АВС=

  091

  	
   

  	
  АВС=

  092

  	
   

  	
  АВС=

  093

  	
   

  	
  АВС=

  094

  	
   

  	
  АВС=

  084

  	
   

  	
  АВС=

  086

  	
   

  	
  АВС

  0822

  	
   

  	
  АВС=

  082

  	
   

  	
  АВС=

  081

  	
   

  	
  АВС=

  083

  	
   

  	
  АВС=

  074

  	
   

  	
  АВС=

  096

  	
   

  	
  АВС=

  072

  	
   

  	
  АВС=

  071

  	
   

  	
  АВС=

  075

  	
   

  
	
  1

  	
   

  	
  Long-distance call
  initiation including codes 80Х 200(100)

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  
	
  2

  	
   

  	
  Long-distance call
  initiation on codes 80Х Х1Х2Х3 (where Х1Х2Х3- code of the Operator IS interconnected to
  Rostelecom’s ATES in Moscow)

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  
	
  3

  	
   

  	
  Call zone transit
  service

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  
	
  4

  	
   

  	
  Termination of calls to
  the Operator’s network

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  
	
  5

  	
   

  	
  Termination of calls to the Associated Operator’s network

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  

 

1.2.Connection Services rendered by Rostelecom:

 

	
  No.

  	
   

  	
  Description of the service

  	
   

  	
  Tariff, ruble/month for 1 TF channel

  
	
  1

  	
   

  	
  Maintenance of telecommunication facilities at the
  interconnection point

  	
   

  	
  206.7

  

 

 12
 

 

 

Comment:

1.               Tariffing
of Traffic admission services is performed per minute from the first second of
connection.

2.               Service traffic (traffic for
service network) is not included into statistics on traffic admission and is
not paid.

3.               Billing
rates (tariffs) stated herein are tax-exempt, the taxes may be imposed on the
stated rates in accordance with current law.

	
  OAO Rostelecom:

  	
   

  	
  Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
  OAO Rostelecom

  	
   

  	
  CenterTelecom

  
	
   

  	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
   

  	
   

  	
  /signed/  R.A. Amaryan

  	
   

  
	
  January 01, 2006

  	
   

  	
  January 01, 2006

  
	
  Seal here

  	
   

  	
  Seal here

  
					

 

 13

 

 

Appendix No. 2

to Contract No. CF-00-00-1100

dated August 01, 2003

Long-Distance and
International Codes

for Traffic Admission Services
from Numbering Area of the Operator

 

	
  No.

  	
   

  	
  Call destination zone (administrative
  center of the substituent entity of the Russian Federation,

  city of federal significance, city with an assigned code of geographical
  numbering area, Operator, international directions)

  	
   

  	
  Code

  ABC /

  DEF

  
	
  

  	
   

  	
  ABAKAN

  	
   

  	
  390

  
	
   

  	
   

  	
  ANADYR

  	
   

  	
  427

  
	
  

  	
   

  	
  ARKHANGELSK

  	
   

  	
  818

  
	
   

  	
   

  	
  ASTRAKHAN

  	
   

  	
  851

  
	
  

  	
   

  	
  .....

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  

 

АВС, DEF codes 
(including IS codes) are enlisted herein

 

	
  OAO Rostelecom:

   

   

  General Director 

   

  OAO Rostelecom 

   

   

  /signed/ D.Ye. Yerokhin

   

  January 1, 2006 

   

  Seal here

  	
   

  	
  Operator: 

   

   

  General Director 

   

  CenterTelecom, 

   

   

  /signed/ R.A. Amaryan 

   

  January 1, 2006 

   

  Seal here

  

 

 

 

Appendix No. 3

to Contract No. CF-00-00-1100

dated August 01, 2003

Connection
Services Report,

Under
Contract No. ________ dt.

for ______________ month _______

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

Services rendered by Rostelecom

	
  Ref.

  No.

  	
   

  	
  Description of the service

  	
   

  	
  Measurement

  unit

  	
   

  	
  Number

  	
   

  	
  Service Tariff,

  rubles/pcs

  	
   

  	
  Service Cost w/o

  VAT, rubles

  	
   

  	
  including VAT,

  rubles

  	
   

  	
  including VAT,

  rubles

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  
	
  1

  	
   

  	
  Connection
  Services

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  2

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

The rendered services cost aggregated ________,
including VAT _______.

Comment:

The Parties shall sign the Services Report on each
Operator’s affiliate providing services and Consolidated Report on services
rendered in general by the Operator

 

 15
 

 

 

	
  OAO Rostelecom:

  	
  Operator:

  
	
   

  	
   

  
	
   

  	
   

  
	
  General Director

  	
  General Director

  
	
  OAO Rostelecom

  	
  CenterTelecom

  
	
   

  	
   

  
	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
  /signed/ R.A. Amaryan

  
	
  January 1, 2006

  	
  January 1, 2006

  
	
  Seal here

  	
  Seal here

  

 

 16
 

 

Appendix No. 4

to Contract No. CF-00-00-1100

dated August 01, 2003

Traffic
Admission Services Report,

Under
Contract No. ________ dt.

for ______________
month _______

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

Services rendered by the Operator

	
  Ref.

  No.

  	
   

  	
  Description of the service

  	
   

  	
  Measurement

  unit

  	
   

  	
  Number

  	
   

  	
  Service

  Tariff,

  rubles/pcs

  	
   

  	
  Service Cost

  w/o VAT,

  rubles

  	
   

  	
  including

  VAT,

  rubles

  	
   

  	
  including

  VAT,

  rubles

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  
	
  1

  	
   

  	
  Long-distance
  call initiation including codes 80Х 200(100)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  2

  	
   

  	
  Long-distance
  call initiation on codes 80Х Х1Х2Х3 (where Х1Х2Х3- code of the Operator IS interconnected to
  Rostelecom’s ATES in Moscow)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  3

  	
   

  	
  Call transit
  service

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  4

  	
   

  	
  Termination of
  calls to the Operator’s network

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  5

  	
   

  	
  Termination of
  calls to the Associated Operator’s network

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  6

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 17
 

 

The rendered services cost aggregated ________,
including VAT _______.

 

The services were presented properly and according to
Agreement terms.

Comment:

The Parties shall sign the Services Report on each
Operator’s affiliate providing services and Consolidated Report on services
rendered in general by the Operator

 

	
  OAO Rostelecom:

  	
  Operator:

  
	
   

  	
   

  
	
   

  	
   

  
	
  General Director

  	
  General Director

  
	
  OAO Rostelecom

  	
  CenterTelecom

  
	
   

  	
   

  
	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
  /signed/ R.A. Amaryan

  
	
  January 1, 2006

  	
  January 1, 2006

  
	
  Seal here

  	
  Seal here

  

 

 18

 

Appendix No. 5

to Contract No. CF-00-00-1100

dated August 01, 2003

Interaction between Rostelecom
and the Operator in the course of exchange of information on services rendered.

1                      This Appendix
(hereinafter referred to as “Appendix”) shall establish terms of interaction
between Rostelecom and the Operator in the course of exchange of information on
call initiation, termination of calls and call transit services and service
traffic admission.

2                       This Appendix
shall state the following procedures:

2.1                                 format of input
data on call initiation, call transit services and service traffic admission;

2.2                                 terms
and procedures for submission of input data on call initiation, call transit
services and service traffic admission by the Operator.

3                       Submission
of input data to Rostelecom by the Operator shall be performed as follows:

3.1                                 The
Operator shall accumulate during the Accounting period (from 00:00:00 of the 1st day of the month to 23:59:59 of the last day
of the month) and submits to Rostelecom by e-mail input data files with
information on call initiation, call transit services and service traffic
admission (address:______ @_______ ) monthly in terms specified in
paragraph 6.6.1 herein.

3.2                                 The
files transferred shall be created separately for traffic initiated by the
Operator’s Users from numbering area of the Operator, traffic initiated by the
Associated Operator who has provided call initiation services to the Operator
(related to long-distance and international telecommunications provided by
Rostelecom to the Associated Operator’s Users). The Operator’s Service traffic
files shall be created separately. The data shall be detailed by outgoing
long-distance and international codes specified in Appendix 2.

3.3                                 Structure,
format and names of files are specified in Form 1 herein.

4                       Interaction
procedures on correction of input data shall be performed as follows:

4.1                                 On
detection of data errors provided by the Operator (invalid or repeated codes of
incoming calls, wrong format of patterns, discrepancies in reference amount,
etc) experts of Rostelecom shall send a relevant request on contact addresses
of the Operator.

4.2                                 If
no valid input data has been received from the Operator in terms specified in
paragraph 6.6.1 herein the input data shall be calculated on the basis of the
data provided for the previous period available in Rostelecom.

5                       Outgoing data
shall be submitted as follows:

5.1.                              Outgoing data
shall include results of processing of information on call initiation,
termination of calls and call transit services of the Operator.

5.2.                              Outgoing data
shall be sent to the Operator on contact addresses specified in paragraph 6.6.2
herein.

Form 1.
Name and structure of files.

1.1                     Name of files.

Name of the file with data on call initiation from numbering area of
the Operator: “outgoing city code”.txt

Name of the file with data on call transit: “outgoing city code”Т.txt

Name of the file with data on service traffic admission of the
Operator: “outgoing city code”С.txt

Space “outgoing city code”,—international code АВС of
numbering area of the Operator on which the pattern has been created.

Space Т—abbreviation of transit traffic of the Operator.

Space С—abbreviation of service traffic of the Operator.

 19
 

 

1.2       Structure of
files.

The pattern has the following structure:

Beginning

ZSZS (Test transmission)

Mandatory part of the pattern

NNNN (Test transmission)

End

Where:

“Beginning” and “End”—supplementary information about the sender and
the addressee of the pattern, there are no mandatory requirements for the
format;

The pattern begins with the name of an outgoing city. In the end of the
pattern names of the person responsible for execution and the manager of the
Operator who has originated the pattern, their telephone numbers.

“ZSZS” and “NNNN” are function words framing the mandatory part of the
pattern.

“Mandatory part of the pattern” contains information of long-distance
calls and is structured as follows:

1st line:

001:999:< outgoing city code
>:<month>:<year>:

2d  line and subsequent lines:

<line number>:<outgoing city code
>:<type of connection>:<quantity of minutes>:

last line:

<line number>:<reference total of minutes>:
NNNN

Spaces of “Mandatory part of the pattern” shall contain the following
values:

“line number”—3-, 4- or  5-digit line number, i.e. 002, 003, ...
or 0002, 0003, ... or 00002, 00003, ...

“outgoing city code”,—outgoing code of the Associated
Operator on the basis of which the pattern has been created. Outgoing code of
the Associated Operator shall be indicated by its abbreviation.

“outgoing city code”—long-distance codes
АВСabс/DEFabc on which traffic has been terminated
(incoming city), code АВСabс/DEFabc may contain from 3
to 8 digits sufficient for definite determination of the terminated part. Space
“outgoing city code” of international traffic shall contain value 10 followed
by international code without any space in between. The code must be sufficient
for definite determination of the country.

Samples of outgoing codes

1.                   0832—city of Bryansk, 0833, 0834, 0835—other municipal entities of this
unit (Bryansk Region).

2.                   92111—code Megafon - the Operator for Pskov area, code 921111—code of
Megafon operating in St. Petersburg area.

3.                   101201—one of the codes for USA, 101204—one of the codes for Canada

“month”, “year” - 2-digit number of month and
two last figures of the year of the pattern;

“type of connection” - automatic (АВТ) long-distance
dialing; the space may remain blank; Colons are mandatory.

“quantity of minutes”—total outgoing long-distance or
international traffic for a certain month, the amounts shall be rounded-up per
second from the 1st second of connection;

“reference total of minutes” - arithmetic sum of
outgoing traffic values, i.e. total amount of spaces “quantity of minutes”
beginning from the second line and including all subsequent lines of the
pattern.

Colons between spaces are mandatory.

 20
 

 

 

	
  OAO Rostelecom:

  	
  Operator:

  
	
   

  	
   

  
	
  General Director

  	
  General Director

  
	
  OAO Rostelecom

  	
  CenterTelecom

  
	
   

  	
   

  
	
  /signed/ D.Ye.
  Yerokhin

  	
  /signed/ R.A. Amaryan

  
	
  January 1,
  2006

  	
  January 1, 2006

  
	
  Seal here

  	
  Seal here

  

 

 21
 

 

Appendix No. 6

to Contract No. CF-00-00-1100

dated August 01, 2003

Interaction between
Rostelecom and the Operator in the Course of Reconciliation of Data on
Long-Distance and International Traffic Admission.

1.               This
Appendix specifies measures to be undertaken by the Parties (Rostelecom and the
Operator) to settle disputes caused by discrepancies in data on long-distance
and international traffic admitted.

2.               This
Appendix shall determine methods of reconciliation of data on long-distance and
international traffic admission, format, terms and methods of submission of
data at all stages of reconciliation.

3.               Reconciliation
may be requested by any Party for the accounting period within the term of
validity of this Contract taking in consideration time limitations set by
current law of the Russian Federation.

4.               Discrepancies
exceeding three (3) % against Rostelecom’s values of total amount of
charges or total volume of data of Rostelecom and the Operator for the billing
period shall be essential grounds for reconciliations.

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

5.1                                 reconciliation of billing and invoices,

5.2                                 detailed reconciliation

5.3                                 comprehensive technical study;

6.               Reconciliation
of billing and invoices:

6.1.                              The Party who has initiated reconciliation procedures shall create and
submit to the Interacting Party a relevant report executed in accordance with
form revealed in Table 1 herein. The report shall be the ground to begin
reconciliation procedures.

6.2.                              The Interacting Party shall consider
conformity of billing with the terms specified herein:

6.2.1                                minimal 
non-tariff limit of the calls,

6.2.2                                type of the traffic round-off,

6.2.3                                tariffs.

6.2.4                                criteria of traffic accounting (switching,
trunks, numbering capacity).

6.3.                              If any errors are detected by the interacting
Party at this stage and successfully corrected to eliminate discrepancies, the
Parties shall agree on the date of correction and the date of recalculations.

6.4.                              If no errors are detected or after correction
of errors discrepancies are not eliminated the Party performing cross analysis
shall state directions (not more that 
five (5) containing the most significant discrepancies in volumes
on condition that such volumes are sufficient for reconciliation. The data
shall be input into Table 2 attached herein.

6.5.                              The Party performing cross analysis shall
submit its results within five (5) business days from the receipt of the
report. The results shall be executed in relevant Act sent for further
agreement to the Interacting Party.

7.               Detailed
reconciliation

7.1.                              Detailed reconciliation shall be initiated by Act executed in the
course of reconciliation of billing and invoices and reports executed in Tables
1 and 2 attached herein.

7.2.                              The Parties adjust the following parameters
of the detailed reconciliation:

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

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

7.2.3                                aspect of the detailed reconciliation,

 22
 

 

7.2.4                                size of the detailed reconciliation,

7.2.5                                data exchange type.

The format sample for accordance of
measured call service data for a detailed reconciliation, indicated in Table 3
of the Appendix, can be changed depending on technical abilities of the
Parties.

7.3.                              Detailed reconciliation is conducted under
the agreement of the Parties using the resources of Rostelecom and/or Operator.
The results of the reconciliation, performed by Rostelecom, shall be sent to
the address of Operator not later than after seven (7) working days from
concordance 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.

7.5.                              If any errors are detected by any Party at
this stage and successfully corrected to eliminate discrepancies, the Parties
shall agree on the date of correction and the date of recalculations.

7.6.                              If no errors are detected or after correction
of errors discrepancies are not eliminated the results of the analysis shall be
revealed in relevant Act within three (3) business days from the date of
reconciliation agreed by the Parties. The Parties will co-ordinate the next
steps:

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

7.5.2                                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:

8.2.1                                verification of capacity for work of
communication channels;

8.2.2                                verification of the recording
completeness  of the tariff files;

8.2.3                                verification of recording conditions of the
tariff files;

8.2.4                                registration of the probing calls;

8.2.5                                verification of the routing Regulations;

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

8.2.7                                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.

The date of recalculation shall be determined taking
into consideration the results of comprehensive research.

Table 1. Form of
report on reconciliation of billing and reports

	
  Operator

  	
   

  	
   

  	
   

  
	
  Description of communication services with
  discrepancies detected

  	
   

  	
   

  	
   

  
	
  Date and registration number of agreement/contract
  for the services rendered

  	
   

  	
   

  	
   

  
	
  Terms of tariffing for the service (minimal
  non-payable threshold, round-up per second/per minute)

  	
   

  	
   

  	
   

  
	
  Accounting criteria of the service - terms of
  connection (switching, trunks, numbering capacity)

  	
   

  	
   

  	
   

  
	
  Discrepancies

  	
   

  	
   

  	
   

  
	
  Period dates

  	
   

  	
   

  	
   

  

 

 23
 

 

 

	
  Traffic direction (incoming/outgoing/transit)

  	
   

  	
   

  	
   

  
	
  Type of traffic (long-distance/international/local)

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
  Charges for traffic according to Rostelecom

  	
   

  	
   

  	
   

  
	
  Charges for traffic according to the Operator

  	
   

  	
   

  	
   

  
	
  Discrepancies in charges

  	
   

  	
   

  	
   

  
	
  Volume of traffic according to Rostelecom

  	
   

  	
   

  	
   

  
	
  Volume of traffic according to the Operator

  	
   

  	
   

  	
   

  
	
  Discrepancies
  between volumes

  	
   

  	
   

  	
   

  

 

Table 2. Dedicated reconciliation form

	
  

  	
   

  	
   

  	
   

  	
  Rostelecom data

  	
   

  	
  Operator data

  	
   

  	
  Discrepancies

  	
   

  
	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  Total

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  Total

  	
   

  	
  %

  (min)

  	
   

  	
  %

  (rubles)

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Table 3. Format of
call service data

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

	
  Tel_A*

  	
   

  	
  Tel_В*

  	
   

  	
  Mn_I*

  	
   

  	
  Mn_O*

  	
   

  	
              Date*            

  	
   

  	
  Time*

  	
   

  	
  D_sec*

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

*                    fill-in
spaces are marked

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)

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

 

	
  OAO Rostelecom:

  	
  Operator:

  
	
   

  	
   

  
	
  General Director

  	
  General Director

  
	
  OAO Rostelecom

  	
  CenterTelecom

  
	
   

  	
   

  
	
  /signed/ D.Ye.
  Yerokhin

  	
  /signed/ R.A. Amaryan

  
	
  January 1,
  2006

  	
  January 1, 2006

  
	
  Seal here

  	
  Seal here

  

 

 24
 

 

Appendix No. 7

to Contract No. CF-00-00-1100

dated August 01, 2003

SETTLEMENT PROCEDURE FOR
TRAFFIC ADMISSION SERVICES

Whereas the Parties  confirm and accept that amounts payable and
terms of payment for Connection services rendered by  Rostelecom to the Operator and for Traffic
admission services rendered by the Operator to Rostelecom shall be determined
in accordance with fulfillment by the Parties obligations specified in
Agreement dated December 28, 2005 
(hereinafter referred to as “Assistance Agreement”) concluded between
them now therefore the Parties agree to establish the following procedures for
payments on this Contract:

1                       Rostelecom shall
pay to the Operator for Traffic admission services rendered to Rostelecom by
the Operator remuneration in accordance with terms and amounts specified
hereinafter. Total amount of financial obligations payable by Rostelecom for
services rendered by the Operator to Rostelecom in relevant billing period
shall be determined in accordance with the Services Report for the Accounting
period.

2                       By 25th day of
the billing period at the latest Rostelecom shall pay to the Operator funds in
the amount Х calculated by the
following formula:

Х = Areceived – Amin – M, where

Х—amount payable
by Rostelecom by 25th day of the billing period at the latest  to the Operator for Traffic admission
services rendered to Rostelecom by the Operator in accordance with terms
specified herein within all period preceding Billing period. The amount payable
shall not exceed the amount unpaid by Rostelecom for services rendered to the
latter by the Operator in accordance with terms specified herein.

A received – Amin . М  are values specified in paragraph 2.2. of
Appendix  No. 7 of Assistance
agreement.

The calculated amount Х shall be accounted by the Operator for payment for
services rendered to Rostelecom in accordance with terms specified herein for
all periods of its validity in the part stating unpaid services as for the date
of payment. The Parties agree that in the first place the payments account for
the services rendered during the earlier periods.

3                       Rostelecom shall
effects payments in favor of the Operator in accordance with paragraph 2 of
this Appendix until the total amount of all payments effected by Rostelecom in
accordance with this Appendix does not reach total amount of Traffic admission
services rendered to Rostelecom by the Operator.

4                       The Operator
shall issue invoices for payments to Rostelecom in accordance with paragraph 2
of this Appendix for amounts determined in accordance with terms specified in
aforesaid paragraph by 20th day of the month in which relevant payment is to be
effected.

5                       If by 25th day of the Billing period the total amount of
Traffic admission services rendered by the Operator to Rostelecom within the
Accounting period in accordance with terms specified in the Services Report
shall exceed the amount of the Accrued income for Communication services
rendered by Rostelecom to the Users within relevant Accounting period minus
Potential income of the  Operator for
services rendered by the Operator to Rostelecom in accordance with Assistance
Agreement No. _______ dated _______, difference between stated
amounts shall be paid by  Rostelecom to
the Operator by 25th day of
the Billing period at the latest as an extra amount added to the amount Х payable in accordance with paragraph 2. of this
Appendix. Potential income shall be calculated as a product of Accrued income
and rates applied to calculate charges for services and remuneration for
actions performed in accordance with Appendix 2 attached to Assistance
Agreement dated December 28, 2005 .

6                       In order to
terminate (partially terminate) the obligations specified in this Appendix and
mutual obligations of the Parties arising from Assistance agreement the Parties
shall perform monthly offset counterclaims by execution of Offset Acts in due
dates set for fulfillment of such obligations by the Parties in accordance with
terms specified herein and in Assistance Agreement.

 25
 

 

 

	
  OAO Rostelecom:

  	
  Operator:

  
	
   

  	
   

  
	
  General Director

  	
  General Director

  
	
  OAO Rostelecom

  	
  CenterTelecom

  
	
   

  	
   

  
	
  /signed/ D.Ye.
  Yerokhin

  	
  /signed/ R.A. Amaryan

  
	
  January 1,
  2006

  	
  January 1, 2006

  
	
  Seal here

  	
  Seal here

  

 

 26

 

Appendix No. 8

to Contract No. CF-00-00-1100

dated August 01, 2003

	
  AGREED

  	
  APPROVED

  
	
   

  	
   

  
	
  Operator

  	
  Rostelecom

  
	
   

  	
   

  

 

Specifications (standard
form) of Operator’s network connection (АТE of geographic numbering
area) to Rostelecom’s network.

 

	
  Title

  	
   

  	
  Contents

  
	
  1. General Requirements

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  1.1.Number and registration series of Rostelecom’s
  license

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  1.2. Type of activity of Rostelecom

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  1.3. Licensed territory of Rostelecom

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  1.4. Duration of license of Rostelecom

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  1.5.Date of commencement of provision of
  communication services by Rostelecom

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  1.6.Number and registration series of the Operator’s
  license

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  1.7. Type of activity of the Operator

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  1.8. Licensed territory of the Operator

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  1.9. Duration of license of the Operator

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  1.10.Date of commencement of rendering communication
  services by the Operator

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  2. Level on connection

  	
   

  	
  Level of long-distance connection

  
	
   

  	
   

  	
   

  
	
  3. Geographical numbering area covered by
  АТE of the Operator

  	
   

  	
  Name of geographical numbering area and code of
  geographical area

  
	
   

  	
   

  	
   

  
	
  4. Traffic admission services rendered by means of
  interconnection performed in accordance with Contract on network connection

  	
   

  	
  Termination of long-distance calls from Rostelecom’s
  telecommunication network to the Operator’s Users within geographical area
  covered by ATE of the Operator

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Initiation of long-distance and/or international
  calls from the Operator’s Users within geographical area covered by ATE of
  the Operator to Rostelecom’s telecommunication network

  
	
   

  	
   

  	
   

  
	
  5. Certificates of conformity for hardware of
  Rostelecom’s telecommunication network (switching equipment and Software
  version, data transfer equipment) operated in the course of connection

  	
   

  	
   

  

 

 27
 

 

 

	
  Title

  	
   

  	
  Contents

  
	
  6. Certificates of conformity for hardware of the
  Operator’s telecommunication network (switching equipment and Software
  version, data transfer equipment) operated in the course of interconnection

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  7. Location of interconnection points of
  telecommunication networks of Rostelecom to the Operator (АТE of
  geographical numbering area)

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  8. Limits of responsibility

  	
   

  	
  To the Operator’s АТE

  
	
   

  	
   

  	
   

  
	
  9. Specifications of interconnection points
  including switching mode (switching mode of channels, switching mode of
  batches)

  	
   

  	
  Interface, information rate—Mbit/s (as recommended
  by ITU)

  
	
   

  	
   

  	
   

  
	
  10. Accessing structure

  	
   

  	
  Structure of communication services, detailed
  properties and specifications of connection between the Operator’s
  АТE and adjacent telecommunication modes of Rostelecom (Automatic
  Switching node, АТE, IMTS, International Switching Node)
  including limits of responsibility, number of channels, communication
  directions and alarms. Structure is adjustable in case of modifications of
  connection specifications.

  
	
   

  	
   

  	
   

  
	
  11. Minimal installed capacity required for
  interconnection of Rostelecom’s telecommunication networks to the Operator’s
  telecommunication networks

  	
   

  	
  Number of channels

  
	
   

  	
   

  	
   

  
	
  12. Minimal and maximal load at interconnection
  points

  	
   

  	
  Number of Erl.

  
	
   

  	
   

  	
   

  
	
  13. Peculiarities of transfer and routing (selection
  of direction, including direction of transfer) of traffic by
  telecommunication networks of the Operator and Rostelecom

  	
   

  	
  Routing of long-distance and international traffic
  including signal traffic at within the area “АТE of the Operator
  - Adjacent telecommunication site of Rostelecom in accordance with written
  instructions of Rostelecom.

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Routing of long-distance and international traffic
  shall be performed in accordance with telecommunication regulations (including
  availability of standard number of switching points and standard number of
  areas covered by satellite transfer systems).

  
	
   

  	
   

  	
   

  
	
  14. Alarm

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  14.1. Alarm

  	
   

  	
  Associated signaling channel 7.

  
	
   

  	
   

  	
   

  
	
  14.2. Network indicator NI of switching node of
  interconnected Operator

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  14.3. Code of alarm point Operator’s АТE

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  14.4. Code of alarm point of switched unit of
  Rostelecom

  	
   

  	
   

  

 

 28
 

 

 

	
  Title

  	
   

  	
  Contents

  
	
  14.5. Transmission of number of a calling subscriber
  from the Operator’s network

  	
   

  	
  In case of absence of relevant facilities - the date
  of beginning of transmission number of a calling subscriber.

  
	
   

  	
   

  	
   

  
	
  15. Numbering resource of the Operator and
  interconnected Operators at area and local level (Filled in by Rostelecom and
  the Operator)

  	
   

  	
  -for operation within public communication networks:
  АВС (DEF)-аb – АВС
  (DEF)-а!b!

  
	
   

  	
   

  	
   

  
	
  16. Network clock synchronization

  	
   

  	
  Interconnection to base network
  ТСС Rostelecom in accordance with RD 45.09-2001

  
	
   

  	
   

  	
   

  
	
  17. Method of traffic accounting in the Operator’s
  network and in Rostelecom’s network

  	
   

  	
  On the Operator’s АТE

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
  On switching units of Rostelecom.

  
	
   

  	
   

  	
   

  
	
  18. Unit of volume of traffic admissioned from/to
  Associated Operator

  	
   

  	
  1 sec

  
	
   

  	
   

  	
   

  
	
  19. Free of charge interval

  	
   

  	
  1 sec. If the interval exceeds 1 second the date of
  introduction of free of charge interval of 1 sec

  
	
   

  	
   

  	
   

  
	
  20. Signal traffic accounting

  	
   

  	
  If signal traffic admission service is available.

  
	
   

  	
   

  	
   

  
	
  21. Peculiarities of interaction of technological
  systems (interaction of control systems, regular maintenance of communication
  facilities and communication lines, operations performed to ensure stability
  of communication networks including operation in state of emergency)

  	
   

  	
  List of binding regulations on the territory of
  Russian Federation, technological algorithms of control of primary and
  secondary networks and their maintenance in compliance with the system of
  operational management of long-distance communication

  
	
   

  	
   

  	
   

  
	
  22. Stages of interconnection

  	
   

  	
  if necessary

  
	
   

  	
   

  	
   

  
	
  23. Requirements for equipment of interconnected
  networks

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  24. Requirements for quality of services

  	
   

  	
  If relevant agreement on quality of services is
  concluded between the Operators the registration number of such agreement
  shall be stated.

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Regulations applicable to standard quality
  properties for long-distance and international calls within the area from the
  Users to switching units of Rostelecom.

  
	
   

  	
   

  	
   

  
	
  25.Requirements for implementation of
  interconnection

  	
   

  	
  ·

  	
   

  	
  Execution of an agreement on interconnection of
  telecommunication networks;

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ·

  	
   

  	
  Agreement on quality of services between the
  Operators (if available),

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ·

  	
   

  	
  Development of estimates for interconnection;

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ·

  	
   

  	
  Permission of commissioning of communication unit
  issued by the Directorate on Rossvyaznadzor
  on               
  region;

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ·

  	
   

  	
  Measurements of electrical specifications of digital
  channel;

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ·

  	
   

  	
  Testing Associated signaling channel 7;

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ·

  	
   

  	
  Verification of correctness of traffic of
  accounting;

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  26. Documents required for commissioning of communication
  unit between connected and connecting telecommunication networks and
  beginning of provision of communication services:

  	
   

  	
  ·

  	
   

  	
  agreement on interconnection of communication
  networks;

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ·

  	
   

  	
  agreement on quality of services between Operators
  (if available),

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ·

  	
   

  	
  approved packet of estimates for interconnection
  with expert decision;

  

 

 29
 

 

 

	
  Title

  	
   

  	
   

  	
   

  	
  Contents

  
	
   

  	
   

  	
  ·

  	
   

  	
  copy of Permission of commissioning of communication
  unit (interconnection unit between connected and connecting telecommunication
  networks) issued by the Directorate on Rossvyaznadzor
  on               
  region;

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ·

  	
   

  	
  minutes (Acts) including tables of measured
  electrical specifications and results of testing of interconnection unit
  between connected and connecting telecommunication networks;

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ·

  	
   

  	
  copy of technical certificate of the connecting unit
  to Network clock synchronization (if necessary);

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ·

  	
   

  	
  act on technical preparedness for commissioning of
  the unit installed in accordance with specifications between connected and
  connecting telecommunication networks;

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ·

  	
   

  	
  minutes on beginning of provision communication
  services between the Operators of between connected and connecting
  telecommunication networks.

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  27. Supplementary requirements

  	
   

  	
  ·

  	
   

  	
  term of validity of specifications,

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ·

  	
   

  	
  additional information which is not revealed above.

  

 

 

 30

 

Appendix No. 9

to Contract No. CF-00-00-1100

dated August 01, 2003

Structure and procedure for
exchange of information on the Subscribers

1                       This
Appendix (hereinafter referred to as “Appendix”) specifies format of
information about the Users provided by the Operator, terms and procedure for
exchange.

2                       The
Operator shall submit to Rostelecom the following data within 3 business days
after the receipt of relevant request:

2.1                        Details of
the User: taxpayer’s identification number of the subscriber of the Operator,
name of subscriber’s account, feature of legal entity, type of subscriber, TIN,
KPP, ОКPО, codes of 
ОКVED, registration number and date of agreement with the
user for long-distance and international telecommunications services rendered
by Rostelecom.

2.2                        Details:
registered address/legal address (post index, region, district, settlement,
street, building, flat), residence/location, if it does not coincide with
registered address/legal address, address for invoices if it does not coincide
with residence/location.

2.3                        Bank
details: BIC, bank name, branch bank name, correspondent account, current
account, treasury name and personal account at the treasury for non-profit
entities.

2.4                        Information
of subscribers’ numbers: subscriber’s number, type of subscriber’s unit, rate,
and identifier of output to АТE, code of affiliate or Associated
Operator servicing the subscriber’s number if the User is a subscriber of the
Associated Operator of in accordance with paragraph 1.6. herein.

3                       The
Operator shall submit not less than once a month the data on new arrangements
and rearrangements, cancellations and substitutions of telephone numbers, any
changes and other details specified in paragraph 2 of this Appendix indicating
effective date of the operation.

4                       The Operator
shall ensure completeness and validity of the information transferred.

5                       The Parties
agree to approve detailed procedures and format of submission of the
information about the users specified in a separate agreement.

6                       Rostelecom
is entitled to apply information obtained from the Operator without prior
approval for the following purposes:

6.1                        management
payment with the Users for services including execution, issue and service of
payment documents and associated papers,

6.2                        management
of the Users’ claims related to communication services,

6.3                        execution
of analytical reports and statistics for internal usage,

6.4                        processing
of requests of tax, law-enforcement entities and other state authorities
binding for execution in accordance with current law of the Russian Federation.

7                       Any other
application of details obtained from the Operator except for stated above
purposes may be effected only if agreed by the Parties.

Structure of data

Each
data file shall be structured as follows:

<?xml version=“1.0” encoding=“encoding”?>

<main version=“version” file_number=“file_number”
keyword=“keyword” send_from=“company_id” creation_date=“creation_date”
check_sum=“check_sum”>

. . .

</main>

,where
encoding—coding reference designation applied for text file.

For
files MS Windows 95/98/NT/2000/XP: windows-1251,

For
files MS DOS: cp866,

 31
 

 

For
files  Linux: koi8-r.

version—version
of communication protocol (current version 1.0)

file_number—number of the
file transferred (within the company)

keyword—key
word applied as an extra identifier of the sending company

company_id—value
Sending Company Code - Operator .

creation_date—date
and time of creating of file in the format 
YYYY-MM-DDTHH:mm:ss (YYYY—year (4 digits), MM—number of month in a year
(2 digits), DD—day of month (2 digits), T—separating symbol—an English letter ‘T’,
HH—hour (24-hour format), mm—minutes (2 digits), ss—seconds (2 digits)

check_sum—reference
amount of the file body (data between tags <main> and
</<\main>), calculated by algorythm MD5.

Record
<xxx> is subsequently denominated an opening tag and </xxx> - a
closing tag  xxx. Tag declaration should
contain no spaces and tabs. The body between an opening tag  <xxx> and a closing tag  </xxx> is called section xxx.

Therefore
each file contains a header and a section main. Section main in its turn
contains one or more sections insert, update or delete.

Section insert
indicates that the information contained between the tags must be included into
database.

<insert oper_date=“oper_date”>

--
frame

</insert>

Section update
indicates that the information with properties between the tags must be
modified  in database..

<update oper_date=“oper_date”>

--
frame

</update>

Section delete
indicates that the information between the tags must be deleted from database..

<delete oper_date=“oper_date”>

--
frame

</delete>

, where oper_date—effective
date operation (for example, connection of a telephone number, changes of
details) in the format 
YYYY-MM-DDTHH:mm:ss (YYYY—year (4 digits), MM—number of month in a year
(2 digits), DD—day of month (2 digits), T—separating symbol—an English letter ‘T’,
HH—hour (24-hour format), mm—minutes (2 digits), ss—seconds (2 digits))

Frame shall be structured as follows:

<object_1 property=“value”>

<simple_attribute>

simple_attribute_value

</simple_attribute>

. . .

<complex_attribute>

<simple_attribute>

simple_attribute_value

</simple_attribute>

. . .

<complex_attribute>

. . .

 32
 

 

</complex_attribute>

. . .

</complex_attribute>

. . .

<object_2 property=“value”>

. . .

</object_2>

. . .

</object_1>

Object—a section with simple and
complex attributes identified by a property. Current version defines an object
as a subscriber identified by property subscriber_id and phone identified by
property phone_number. There may be no more that one object with the same name and
identification property within a parent section.

Property—object identifier.

Complex attribute—a section
containing simple and complex properties. There may be no more that one complex
object with the same name  within a
parent section.

 Simple attribute—a property (feature) of an object or
complex attribute which value may be set or changed. Simple attribute contains
only one value changeable in section 
Update by tags <old> and <new>. Sample of editing simple
attribute within an object:

<object property=“value”>

<edited_simple_attribute>

<old>old_attribute_value</old>

<new>new_attribute_value</new>

</edited_simple_attribute>

. . .

</object>

To modify a simple
attributes included into a complex one all old and new attributes must be
entered with new and old values.

Sample of editing simple attribute within a complex
attribute:

<object property=“value”>

<edited_complex_attribute>

<simple_attribute_1>

<old>old_attribute_value</old>

<new>new_attribute_value</new>

</simple_attribute_1>

<simple_attribute_2>

<old></old>

<new>new_attribute_value</new>

</simple_attribute_2>

<simple_attribute_3>

<old>old_attribute_value</old>

<new></new>

</simple_attribute_3>

. . .

</edited_complex_attribute>

 33
 

 

</object>

Old attribute value and New attribute value—attribute
value before and after editing. It is used for data modification (only section
update).

Deletion and editing of data require indication of
values of all essential attributes to ensure univocacy of the operation.

Structure of data

<subscriber           Unique
identifier of the recipient of the bill

<subscriber_name>name
of subscriber</subscriber_name>

<legal_entity>property
of legal entity</legal_entity>

<category>type of
subscriber: Non-profit/self-financing/population/self-employed</category>

<inn>TIN</inn>

<kpp>KPP</kpp>

<okpo>ОКPО</okpo>

<okved>ОКVED</okved>

<contract_number>contract
number</contract_number>

<contract_date>contract
date</contract_date>

<bank_account>

<bank_code>BIC</bank_code>

<bank_name>Name of
bank</bank_name>

<branch_bank_name>Branch
bank name</branch_bank_name>

<treasury_name>Treasury
name</treasury_name>

<treasury_account>Treasury
account</treasury_account>

<corr_account>Correspondent
account</corr_account>

<settl_account>Settling
account</settl_account>

</bank_account>

<legal_address>

<post_index>Post
index</post_index>

<region>Region</region>

<district>District</district>

<city>City</city>

<settle_area>Settlement</settle_area>

<street>Street</street>

<house>House</house>

<building>Building</building>

<flat>Flat</flat>

<add_info>Additional
information<add_info>

</legal_address>

<location_address>

<post_index>Post
index</post_index>

<region>Region</region>

<district>District</district>

 34
 

 

<city>City</city>

<settle_area>Settlement</settle_area>

<street>Street</street>

<house>House</house>

<building>Building</building>

<flat>Flat</flat>

<add_info>Additional
information<add_info>

</location_address>

<bill_address>

<post_index>Post
index</post_index>

<region>Region</region>

<district>District</district>

<city>City</city>

<settle_area>Settlement</settle_area>

<street>Street</street>

<house>House</house>

<building>Building</building>

<flat>Flat</flat>

<add_info>Additional
information<add_info>

</bill_address>

<phone phone_number=“Phone
number”>

<device>Type of
device (telephone/МТА)</device>

<price_plan>Rate
(Non-profit/self-financing/population)</price_plаn>

<ldservice>identification
of output to automatic long-distance and international
telecommunications</ldservice>

<company_code>Interconnection
Operator code servicing the phone number with</company_code>

<vat_free>taxable</vat_free>

</phone>

</subscriber>

Details of recipient of the
bill (Subscriber)

 

	
  Attribute
  name

  	
   

  	
  Obligation degree

  	
   

  	
  Acceptable values

  	
   

  	
  Description

  
	
  subscriber_id

  	
   

  	
  Obligatory given as a
  parameter

  	
   

  	
  Symbol line of 15
  digits

  	
   

  	
  The unique identifier
  of the Subscriber within the Operator’s company

  
	
  subscriber_name

  	
   

  	
  All subscribers

  	
   

  	
   

  	
   

  	
  Name of subscriber

  
	
  legal_entity

  	
   

  	
  All subscribers

  	
   

  	
  0—Individuals 

  1—legal entity

  	
   

  	
  Feature of a legal
  entity

  
	
  category

  	
   

  	
  All subscribers

  	
   

  	
  0—Budgetary
  organizations 

  1—Self-sustained
  organizations 

  2—population 

  3—Non-incorporated
  individual entrepreneur

  	
   

  	
  Type of subscriber

  

 

 35
 

 

 

	
  inn

  	
   

  	
  Legal entities

  	
   

  	
   

  	
   

  	
  TIN

  
	
  kpp

  	
   

  	
  Legal entities

  	
   

  	
   

  	
   

  	
  KPP

  
	
  okpo

  	
   

  	
  Legal entities

  	
   

  	
   

  	
   

  	
  OKPO

  
	
  okved

  	
   

  	
  Legal entities

  	
   

  	
   

  	
   

  	
  OKVED

  
	
  contract_number

  	
   

  	
  All subscribers

  	
   

  	
   

  	
   

  	
  Number of agreement on
  long-distance and international telecommunications services

  
	
  contract_date

  	
   

  	
  All subscribers

  	
   

  	
  in format

  YYYY-MM-DD

  	
   

  	
  Date of agreement on
  long-distance and international telecommunications services

  
	
  bank_account

  	
   

  	
  Legal entities

  	
   

  	
  Complex attribute

  	
   

  	
  Bank details

  
	
  legal_address

  	
   

  	
  All subscribers

  	
   

  	
  Complex attribute

  	
   

  	
  Legal
  address/registration

  
	
  location_address

  	
   

  	
  if differs from
  legal_address

  	
   

  	
  Complex attribute

  	
   

  	
  Residence/Location

  
	
  bill_address

  	
   

  	
  if differs from
  location_address

  	
   

  	
  Complex attribute

  	
   

  	
  Bill delivery address

  
	
  phone

  	
   

  	
  All subscribers

  	
   

  	
  Object

  	
   

  	
  Information on
  subscriber’s number

  

 

Bank details (Bank_account)

 

	
  Attribute
  name

  	
   

  	
  Obligation degree

  	
   

  	
  Acceptable values

  	
   

  	
  Description

  
	
  bank_code

  	
   

  	
  Legal entities

  	
   

  	
   

  	
   

  	
  BIC

  
	
  bank_name

  	
   

  	
  Legal entities

  	
   

  	
   

  	
   

  	
  Bank name

  
	
  branch_bank_name

  	
   

  	
  if available

  	
   

  	
   

  	
   

  	
  Name of bank branch

  
	
  treasury_name

  	
   

  	
  Non-profit entities

  	
   

  	
   

  	
   

  	
  Name of treasury

  
	
  treasury_account

  	
   

  	
  Non-profit entities

  	
   

  	
   

  	
   

  	
  Name of personal
  account in the treasury

  
	
  corr_account

  	
   

  	
  Legal entities

  	
   

  	
   

  	
   

  	
  Correspondent account

  
	
  settl_account

  	
   

  	
  Legal entities

  	
   

  	
   

  	
   

  	
  Current account

  

 

Addresses (Legal_address,
Location_address, Bill_address)

 

	
  Attribute
  name

  	
   

  	
  Obligation degree

  	
   

  	
  Acceptable values

  	
   

  	
  Description

  
	
  post_index

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Post index

  
	
  region

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Region

  
	
  district

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  District

  
	
  city

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  City

  
	
  settle_area

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Settlement

  
	
  street

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Street

  
	
  house

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  House

  

 

 36
 

 

 

	
  building

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Building

  
	
  flat

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Flat

  
	
  add_info

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Additional information

  

 

Subscribers’ Numbers (Phone)

 

	
  Attribute
  name

  	
   

  	
  Obligation degree

  	
   

  	
  Acceptable values

  	
   

  	
  Description

  
	
  phone_number

  	
   

  	
  Obligatory given as a
  parameter

  	
   

  	
  Line of 10 characters
  (figures only)

  	
   

  	
  Full subscriber number

  
	
  device

  	
   

  	
  All subscribers

  	
   

  	
  0—telephone

  1—call office

  	
   

  	
  Type of the subscriber
  gear

  
	
  price_plan

  	
   

  	
  All subscribers

  	
   

  	
  0—office

  1—population

  2—Self-sustained
  organizations

  3—Budgetary
  organizations

  	
   

  	
  Tariff

  
	
  ldservice

  	
   

  	
  All subscribers

  	
   

  	
  0—closed

  1—open

  	
   

  	
  Access to long-distance
  and international telecommunications services is closed or open

  
	
  company_code

  	
   

  	
  All subscribers

  	
   

  	
  Data from “Reference
  book of associated operators”, Appendix No.3)

  	
   

  	
  Code of affiliate or
  Associated Operator servicing the subscriber’s number

  
	
  vat_free

  	
   

  	
  Diplomatic mission or
  their employees

  	
   

  	
  0—default VAT rate

  1—0% VAT rate

  	
   

  	
  The sign of 0% VAT rate
  application to the realization of the services

  

 

 

	
  OAO Rostelecom:

  	
  Operator:

  
	
   

  	
   

  
	
  General Director

  	
  General Director

  
	
  OAO Rostelecom

  	
  CenterTelecom

  
	
   

  	
   

  
	
  /signed/ D.Ye.
  Yerokhin

  	
  /signed/ R.A. Amaryan

  
	
  January 01,
  2006

  	
  January 01, 2006

  
	
  Seal here

  	
  Seal here

  

 

 37Exhibit 4.32

AGREEMENT #749-05-23

	
           Moscow

  	
   

  	
  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 “CenterTelecom”, hereinafter referred to as the “Operator”,
represented by General Director R.A. Amaryan, authorized to act by Charter, on
the other part hereinafter collectively referred to as the “Parties”, as
follows:

Taking into account that:

a)                                     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. CF-00-00-1100,

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 a zone level, excluding those
communication operators, which signed Agreements with Rostelecom similar to
this Agreement.

1.6                       “Users” are the
persons, including the subscribers, ordering and/or using the 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 ABC zone and the
Users located on the territory of another country.

 

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

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

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

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

3.3.4              In the Billing period to present (compose
and provide) the bills on behalf of Rostelecom, for the Services rendered to
the Users. The bills must be presented to the Users before the 15th day of the
Billing period, indicating the total amount of payment and the dates of
rendering of each type of telecommunications, their volume and the cost of each
service type, as well as the reminder that the User must pay for the Services
within 15 days from the moment of issue of the bill. The bills are issued to
the Users on the basis of the indications of the Operator’s communication gear.
The invoices for the communication services rendered for users should be made
according to the Tariffs specified by Rostelecom in accordance with the
legislation in force of the Russian Federation considering amended Tariffs of
Rostelecom. It is entitled to receive payments for the services rendered to the
users to its account.

 2
 

 

3.3.5              To record payments made by the Users and
Users’ debts for the Telecommunication Services rendered by Rostelecom, to form
documentation for correction and write off debts, foreseen by Appendix 9, to
make an inventory of debts of the Users for the Telecommunication Services in
the order prescribed in Appendix 9.

3.3.6              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.

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

3.3.8              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.

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

3.3.10        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.

3.3.11        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.

3.3.12        On the ground of the Agency agreement made by
the parties, to conclude on behalf and at the cost of Rostelecom, the
agreements between Rostelecom and Joined operators on terms similar to the
terms herein.

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
 

 

3.5.4              The Parties shall sign  on the basis of which the Operator will sign
agency contracts on behalf and at the expense 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 expense of Rostelecom the
Telecommunication Services Agreements with legal entities and individuals.

4                      Parties’ Settlement

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

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

4.1.2                       Rostelecom is obliged to transfer to the
Operator the consideration for the services rendered to Rostelecom by the
Operator in accordance with paragraph 2.2. and the consideration for the
performance by the Operator of the actions indicated in paragraph 2.1. of Section 2
hereof. The 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 30 % of the Accrued income on the basis of the bill
presented by Rostelecom, in accordance with paragraph 4.3. hereof.

4.1.5                       The Operator sends to Rostelecom the Operator’s
Report within the term no later than the 5th day of
the Billing period. Together with the Report the Operator sends to Rostelecom
an Acceptance Act and invoices with the price of services and the refund of the
Operator. 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.

4.2                       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 five (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.

4.3                       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
 

 

4.4                       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.

4.5                       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.

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

4.7                       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.

4.8                       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.

4.9                       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.

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 annuls the invoice for services
rendering in case of ungrounded claims to the User confirmed by the 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.

5.7                       Correction and writing off the debt for the
communication services in performing claiming and appeal work are made in
accordance with Appendix 9 to the Agreement.

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.

 5
 

 

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 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

 6
 

 

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

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

9                      Settlement of Disputes

9.1                       The Parties should attempt to settle any
dispute under the Agreement by means of negotiations, and in the case of
impossibility to reach a mutually acceptable decision within the period of 30
days from the moment of appeal by the 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: 125998,  
Moscow, Degtyarny cr., 6 block 2

Fax: (095) 793-25-83

Tel: (095) 793-25-27

Contact person: Papushkina N.N.

If Rostelecom is the addressee:

Russian Federation,

 7
 

 

Address: 123298, Moscow, 3-ya Khoroshevskaya str., 17, bldg 1 

Central branch of OAO Rostelecom

Telephone: (095) 
197-17-10

Fax (095) 197-17-08

Contact person: 
Shurupov V.Yu.

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

11               Effective date of the Agreement
and its validity term

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

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

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

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

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

12               Miscellaneous

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

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

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

12.4                 Appendix List:

Appendix No 1 Form of Public Offer.

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

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

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

Appendix No. 5 Acceptance act for services
rendered.

Appendix No. 6 List of reporting forms.

Appendix No. 7 Settlement procedure.

Appendix No. 8 Check-up procedure.

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

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.

 8
 

 

13               Signatures of Parties

	
  OAO Rostelecom:

  	
   

  	
  Operator:

  
	
   

  	
   

  	
   

  
	
  Location:

  	
   

  	
  OAO CenterTelecom:

  
	
   

  	
   

  	
   

  
	
  127091, Moscow, Delegatskaya st., 0.5

  	
   

  	
  Location:

  
	
   

  	
   

  	
  141400, Moscow region, Himki,. Pushkina st., 23

  
	
  Postal address 123298, Moscow, 3rd Horoshevskaya street,

  	
   

  	
   

  
	
  17 block 1

  	
   

  	
  Postal address

  
	
  Central branch of OJSC “Rostelecom”

  	
   

  	
  125998, Moscow, Degtyarnyj cr. 6 block 2

  
	
   

  	
   

  	
   

  
	
  TIN: 7707049388

  	
   

  	
  TIN: 5000000970

  
	
   

  	
   

  	
   

  
	
  Contact phone: (095) 192-62-21

  	
   

  	
  Contact phone:(095) 793-25-81

  
	
  Contact person: Antipova E.E.

  	
   

  	
  contact person: Nevskaya O.V.

  
	
   

  	
   

  	
   

  
	
  Telephone/fax: (095) 192-17-08

  	
   

  	
  Telephone/fax: (095) 793-25-82

  
	
   

  	
   

  	
   

  
	
  e-mail: ko@cf.rt.ru

  	
   

  	
  e-mail: neva@centertelecom.ru

  
	
   

  	
   

  	
   

  
	
  Acc.:

  	
   

  	
   

  
	
  40702-810-4-000000-01377

  	
   

  	
  Acc.:

  
	
  CJSC “Russian Industrial Bank”,

  	
   

  	
  40702810740020100852

  
	
  Moscow

  	
   

  	
  In Saving Bank of Russia

  
	
   

  	
   

  	
   

  
	
  BIC: 044552202

  	
   

  	
  BIC: 044525225

  
	
   

  	
   

  	
   

  
	
  Correspondent account

  	
   

  	
  Correspondent account

  
	
  30101-810-5-0000-0000202

  	
   

  	
  30101810400000000225

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  Physical address:

  	
   

  	
  Physical address:

  
	
  103051, Moscow, Petrovski blvd, 11

  	
   

  	
  Code OKONH: 52300

  
	
   

  	
   

  	
   

  
	
  OKONH code: 52300

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director 

  
	
   

  	
   

  	
   

  
	
  OAO Rostelecom

  	
   

  	
  OAO CenterTelecom:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
   

  	
  /signed/ R.A.Amaryan

  
	
   

  	
   

  	
   

  
	
  January 01, 2006

  	
   

  	
  January 01, 2006

  
	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  	
  Seal here

  

 

 9

 

Appendix
No. 1

to Agreement No. 749-0523
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,

1                      DEFINITIONS:

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

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

1.2.1               the operator has the license for local
telecommunication in the Russian Federation;

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

1.2.3              the User is a User of the Operator;

1.2.4              operator provides the User access to the
Telecommunication Services.

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

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

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

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

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

2                      SUBJECT MATTER OF THE AGREEMENT

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

 10
 

 

 

3                      Signing Agreement

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

3.1.1                       a) performing by an 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

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

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

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

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

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

4                      TELECOMMUNICATIONS RENDERING
TERMS AND CONDITIONS

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

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

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

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

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

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

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

4.6                       The Parties agree that, as the Local Operator
has the right of billing the User for the Telecommunication Services rendered
and the right to perform the claiming activity against the User, the User
agrees consequently to accept the bills of the Local Operator for the
Telecommunication Services, to make payments to the Local Operator for the
Telecommunication Services rendered to the User and if the necessity occurs to
send to the address of the Local Operator the claims to the Operator caused by
the failure of the Operator to fulfill or

 11
 

 

 

failure to fulfill in due
manner  its obligations under the
Agreement, as if all the abovementioned activities of the Local Operator were
performed directly by the Operator.

5                      RESPONSIBILITIES OF THE PARTIES

5.1                       The Operator
undertakes the following obligations:

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

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

5.1.3              To provide timely billing for the
Telecommunication Services rendered.

5.1.4              Notify the User via mass media of any changes
in the service terms and conditions, methods of payment for the
Telecommunication Services, at least 7 days before any such changes take
effect. The notification of the User about the change of the Tariffs for the
Telecommunication Services is sent by the Local Operator in accordance with the
law of the Russian Federation in force and the internal notification procedure,
approved by the Local Operator no later than 10 days before the day of
introducing new Tariffs for the Telecommunication Services.

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

5.2                       The User undertakes
to:

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

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

6                      RIGHTS OF THE PARTIES

6.1                       The Telecommunication
Operator has the right to:

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

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

6.2                       The User shall have
the right to:

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

7                      PAYMENT PROCEDURE

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

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

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

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

 12
 

 

 

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

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

8                      RESPONSIBILITIES OF THE PARTIES

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

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

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

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

9                      DISPUTE SETTLEMENT

9.1                        Should any disputes or discord arise in connection
with the Agreement, these are to be settled extrajudicially. Under para. 4.6,
the User’s claims shall be handled by the Local Operator authorized by the
Operator.

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

9.3                       In case the User does not fulfill obligations
for payment of the services fully or partially the local operator has the right
to claim this to the User. In case of refuse of the claim by the User fully or
partially or absence of the answer from the User within 3 months from the date
of due payment of the invoice issued by the local Operator, the local operator
as the right to appeal to the court at the User’s jurisdiction. In case of full
or partial refuse of other claim of the local operator related to this
agreement or in case of absence of the answer of the User for this claim for
more than a months from the date it was send by the local operator the latter
has the right to appeal to the court. At the User’s jurisdiction.

10               FORCE MAJEURE

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

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

11               TERMINATION OF THE AGREEMENT

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

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

12               PERIOD OF VALIDITY  OF THE AGREEMENT

 13
 

 

 

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

13               MISCELLANEOUS

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

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

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

	
  General Director

  	
   

  	
  General Director

  
	
  OAO
  Rostelecom

  	
   

  	
  OAO CenterTelecom:

  
	
   

  	
   

  	
   

  
	
  /signed/ D.Ye.
  Yerokhin

  	
   

  	
   

  	
  /signed/ R.A.Amaryan

  	
   

  
	
   

  	
   

  	
   

  
	
  January 01,
  2006

  	
   

  	
  January 01, 2006

  
	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  	
  Seal here

  
					

 

 14
 

 

 

Appendix 2

to Agreement  No. 749-05-23

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

  	
   

  	
  2,049,051

  
	
  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.

	
  General Director

  	
   

  	
  General Director

  
	
  OAO
  Rostelecom

  	
   

  	
  OAO CenterTelecom:

  
	
   

  	
   

  	
   

  
	
  /signed/  D.Ye. Yerokhin

  	
   

  	
   

  	
  /signed/   R.A.Amaryan

  	
   

  
	
   

  	
   

  	
   

  
	
  January 01,
  2006

  	
   

  	
  January 01, 2006

  
	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  	
  Seal here

  
					

 

 15
 

 

 

Appendix No. 3

to Agreement  No. 749-05-23

dated  January 01, 2006

Report
of the Operator

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

Under
Contract No.                      dated

Form 1.1

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

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffic

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
  type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  100

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.2

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

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffic

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
  type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  200

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.3

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

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffic

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
  type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  300

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.4

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

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffic

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
  type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  400

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 16
 

 

 

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 Form 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.

 17
 

 

 

The following code system is applied:

	
  32

  	
   

  	
  16

  	
   

  	
  8

  	
   

  	
  4

  	
   

  	
  2

  	
   

  	
  1

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  

  
	
  Method of

  connection

  	
   

  	
  LD/

  Inter

  	
   

  	
  Working

  days/

  weekends

  	
   

  	
  Tariff

  

 

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.

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

 

 18

 

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

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 19
 

 

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

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 20
 

 

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.

	
  General Director 

  OAO Rostelecom 

   

  /signed/ D.Ye. Yerokhin 

  January 01, 2006 

  Seal here

  	
   

  	
  General Director

  OAO CenterTelecom:

   

  /signed/ R.A.Amaryan 

  January 01, 2006 

  Seal here

  

 

 

 21

 

Appendix No. 4

to Agreement No. 749-05-23

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)

  	
   

  
	
  2.1

  	
   

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

  	
   

  
	
  2.2

  	
   

  	
  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)

  	
   

  
	
  6.1

  	
   

  	
  Legal address of the
  client (central agency)

  	
   

  
	
  6.2

  	
   

  	
  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.

 24
 

 

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

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

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

1.                  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);

2.                  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);

3.                  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.

 25
 

 

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

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

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

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.0000                  
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:

1.                  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).

2.                  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;

3.                  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”;

4.                  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.

 26
 

 

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

Appendices

Form 1. The Report for formation of the sales log

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

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

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

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

 

	
  General Director

  	
  General Director

  
	
  OAO
  Rostelecom

  	
  OAO CenterTelecom:

  
	
   

  	
   

  
	
  /signed/ D.Ye.
  Yerokhin

  	
  /signed/ R.A.Amaryan

  
	
   

  	
   

  
	
  January 01,
  2006

  	
  January 01, 2006

  
	
   

  	
   

  
	
  Seal here

  	
  Seal here

  

 

 27

 

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

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

* - 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.

 28
 

 

 

*** - 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.

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).

  
														

 

 29
 

 

 

Form 2

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

	
  Form 

  number

  	
   

  	
  Ref. No.

  	
   

  	
  Unique

  identifier of

  the recipient

  of the bill

  	
   

  	
  Name of User

  	
   

  	
  Address of individual

  	
   

  	
  TIN of the client-individual

  	
   

  	
  Invoice number

  	
   

  	
  Cost of services (including VAT, rubles,
  kopecks)

  	
   

  	
  Amount of VAT in service cost (rubles,
  kopecks)

  	
   

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

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8*

  
	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Х

  
	
   

  	
   

  	
  **

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  **

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Details of the payment-accounting 

  document — payment order (by

  receipt of prepayment or by rendering

  of services on account of the earlier 

  received prepayments)

  
	
  Number

  	
   

  	
  Date

  (DD.MM.YYYY)

  
	
  9

  	
   

  	
  10

  
	
  Х

  	
   

  	
  Х

  
	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  

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

The description of the fields for the DBF file

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  	 

	
  1.

  	
   

  	
  Form

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 42

  	 

	
  2.

  	
   

  	
  Рeriod_d

  	
   

  	
  С (7)

  	
   

  	
  Accounting period (MM.YYYY)

  	 

	
  3.

  	
   

  	
  Seq_n

  	
   

  	
  N (7)

  	
   

  	
  Sequence number

  	 

	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the recipient of the bill.

  	 

	
  5.

  	
   

  	
  User_fio

  	
   

  	
  С (80)

  	
   

  	
  Name of User

  	 

	
  6.

  	
   

  	
  Cust_adr1

  	
   

  	
  C(200)

  	
   

  	
  Address of individual

  	 

	
  7.

  	
   

  	
  Cust_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN of the client

  	 

	
  8.

  	
   

  	
  Sel_f_num

  	
   

  	
  С (21)

  	
   

  	
  Invoice number

  	 

	
  9.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (13.2)

  	
   

  	
  Cost of services (including VAT, rubles, kopecks)

  	 

	
  10.

  	
   

  	
  Nds

  	
   

  	
  N (13.2)

  	
   

  	
  Amount of VAT in service cost (rubles, kopecks)

  	 

	
  11.

  	
   

  	
  Pay_priz

  	
   

  	
  N (2)

  	
   

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

  
	
  12.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  С (21)

  	
   

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

  
	
  13.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

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

  

 

 30
 

 

 

Form 3

The Report for the formation of the purchase
log

	
   

  	
   

  	
   

  	
   

  	
  Unique identifier

  	
   

  	
  Details of the seller’s invoice

  	
   

  	
  Date of liquidation of seller’s

  	
   

  	
  Date of registration of goods (works,

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country of origin of the goods

  	
   

  	
  Purchase total, including 

  
	
   

  	
   

  	
   

  	
   

  	
   of
  the 

  	
   

  	
   

  	
   

  	
  Date

  	
   

  	
  invoice

  	
   

  	
  services

  	
   

  	
   

  	
   

  	
  TIN

  	
   

  	
  KPP

  	
   

  	
  CUSTOMS

  	
   

  	
  VAT

  
	
  Form

  	
   

  	
   

  	
   

  	
  recipient of

  	
   

  	
   

  	
   

  	
   (DD.MM.

  	
   

  	
  (DD.MM.

  	
   

  	
  (DD.MM.

  	
   

  	
  Seller’s

  	
   

  	
  of the

  	
   

  	
  of the

  	
   

  	
  DECLARATION

  	
   

  	
  (rubles,

  
	
  number

  	
   

  	
  No.

  	
   

  	
   the
  bill

  	
   

  	
  Number

  	
   

  	
  YYYY)

  	
   

  	
  YYYY)

  	
   

  	
  YYYY)

  	
   

  	
  name

  	
   

  	
  seller

  	
   

  	
  seller

  	
   

  	
  number

  	
   

  	
  kopecks)

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2а

  	
   

  	
  2b

  	
   

  	
  3**

  	
   

  	
  4***

  	
   

  	
  5***

  	
   

  	
  5а****

  	
   

  	
  5b****

  	
   

  	
  6*

  	
   

  	
  7

  
	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  X

  	
   

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Including

  	
   

  	
   

  
	
  purchases liable to taxation at the rate of

  	
   

  	
   

  	
   

  	
   

  
	
  18 per cent (8)

  	
   

  	
  10 per cent (9)

  	
   

  	
   

  	
   

  	
  20 per cent *(11)

  	
   

  	
   

  	
   

  	
   

  
	
  Cost of
  purchases without

  VAT (rubles, kopecks)

  	
   

  	
  VAT amount (rubles, kopecks)

  	
   

  	
  Cost of purchases without 

  VAT

  (rubles, kopecks)

  	
   

  	
  VAT amount (rubles, kopecks)

  	
   

  	
  0 per cent (rubles, kopecks)

  	
   

  	
  Cost of purchases without

  VAT (rubles, kopecks)

  	
   

  	
  VAT amount (rubles, kopecks)

  	
   

  	
  Purchases exempt from taxation (rubles,
  kopecks)

  	
   

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

  
	
  8а

  	
   

  	
  8b

  	
   

  	
  9а*

  	
   

  	
  9b*

  	
   

  	
  10*

  	
   

  	
  11а*

  	
   

  	
  11b*

  	
   

  	
  12*

  	
   

  	
  13*****

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
  Х

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

* - the columns are not filled.

** - the date of prepayment receipt.

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

**** - User’s details.

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

 31
 

 

 

The description of the fields for the DBF file

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 43

  
	
  2.

  	
   

  	
  Рeriod_d

  	
   

  	
  С (7)

  	
   

  	
  Accounting period (MM.YYYY)

  
	
  3.

  	
   

  	
  Seq_n

  	
   

  	
  N (7)

  	
   

  	
  Sequence number

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the recipient of the bill.

  
	
  5.

  	
   

  	
  Sel_f_num

  	
   

  	
  С (21)

  	
   

  	
  Details of the seller’s invoice Number

  
	
  6.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

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

  
	
  7.

  	
   

  	
  Cast_Pay_d

  	
   

  	
  D

  	
   

  	
  Date of 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)

  

 

 32
 

 

 

Form 4

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

 

	
  Form

  number

  	
   

  	
  Ref.

  No.

  	
   

  	
  Unique identifier of

  the recipient

  of the bill

  	
   

  	
  Name of User

  	
   

  	
  Invoice number

  	
   

  	
  Cost of services (including VAT, rubles,
  kopecks)

  	
   

  	
  Amount of 

  VAT in

  service cost

  (rubles, kopecks)

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2

  	
   

  	
  3*

  	
   

  	
  4

  	
   

  	
  5

  
	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Details of the payment order

  
	
  Number

  	
   

  	
  Date

  (DD.MM.YYYY)

  
	
  6

  	
   

  	
  7

  
	
  Х

  	
   

  	
  Х

  
	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  

* - invoice number assigned upon receipt of the
prepayment

The description of the fields for the DBF file

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 44

  
	
  2.

  	
   

  	
  Рeriod_d

  	
   

  	
  С (7)

  	
   

  	
  Accounting period (MM.YYYY)

  
	
  3.

  	
   

  	
  Seq_n

  	
   

  	
  N (7)

  	
   

  	
  Sequence number

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the recipient of the bill.

  
	
  5.

  	
   

  	
  User_fio

  	
   

  	
  С (80)

  	
   

  	
  Name of User

  
	
  6.

  	
   

  	
  Sel_f_num

  	
   

  	
  С (21)

  	
   

  	
  Invoice number

  
	
  7.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (13.2)

  	
   

  	
  Cost of services (including VAT, rubles, kopecks)

  
	
  8.

  	
   

  	
  NDC

  	
   

  	
  N (13.2)

  	
   

  	
  Amount of VAT in service cost (rubles, kopecks)

  
	
  9.

  	
   

  	
  Cast_Pay__n

  	
   

  	
  C(25)

  	
   

  	
  Details of the payment order Number

  
	
  10.

  	
   

  	
  Cust_Pay_d_d

  	
   

  	
  D

  	
   

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

  

 

 33
 

 

 

Form 5

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

	
  Form

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Cost of

  	
   

  	
  Details of the invoice

  
	
  number

  	
   

  	
  Ref. No.

  	
   

  	
  Name of representative offices

  	
   

  	
  services

  	
   

  	
  Number

  	
   

  	
  Date

  
	
   

  	
   

  	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  
	
   

  	
   

  	
  Х

  	
   

  	
  Total

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
  X

  
	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Details of the letter of confirmation

  	
   

  	
  Details of the agreement with the User

  
	
  Number

  	
   

  	
  Date

  	
   

  	
  Number

  	
   

  	
  Date

  
	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  
	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

The description of the fields for the DBF file

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 45

  
	
  2.

  	
   

  	
  Seq_n

  	
   

  	
  N (7)

  	
   

  	
  Sequence number

  
	
  3.

  	
   

  	
  Prs_n

  	
   

  	
  С (50)

  	
   

  	
  Name of representative offices

  
	
  4.

  	
   

  	
  Embassy_n

  	
   

  	
  N (13.2)

  	
   

  	
  Cost of services

  
	
  5.

  	
   

  	
  Srv_period

  	
   

  	
  C(21)

  	
   

  	
  Details of the invoice Number

  
	
  6.

  	
   

  	
  Sel_f_num

  	
   

  	
  D

  	
   

  	
  Details of the invoice Date

  
	
  7.

  	
   

  	
  Sel_f_date

  	
   

  	
  C(15)

  	
   

  	
  Details of the letter of confirmation Number

  
	
  8.

  	
   

  	
  Lettr_num

  	
   

  	
  D

  	
   

  	
  Details of the letter of confirmation Date

  
	
  9.

  	
   

  	
  Pay_doc_d

  	
   

  	
  С (25)

  	
   

  	
  Details of the agreement with the users Number

  
	
  10.

  	
   

  	
  Contract_n

  	
   

  	
  D

  	
   

  	
  Details of the agreement with the users Date

  

 

 34

 

 

Appendix No. 5

to
Agreement No. 749-05-23

dated  January 01, 2006

Acceptance Act for
Services Rendered

Under Contract No.               
dated                              

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

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  

 

The rendered services cost aggregated                 ,
including VAT                .

The services were presented properly and according to
Agreement terms.

	
  General Director

  	
  General Director

  
	
  OAO Rostelecom

  	
  OAO CenterTelecom:

  
	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
  /signed/R.A.Amaryan

  
	
   

  	
   

  
	
  January 01, 2006

  	
  January 01, 2006

  
	
   

  	
   

  
	
  Seal here

  	
  Seal here

  

 

 35
 

 

 

Appendix No. 6

to Agreement No. 749-05-23

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:

1.1           F
88 Outgoing payable exchange data - presented monthly

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

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

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

The order of data
presentation to the Rostelecom Main Computer Center

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

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

The terms of providing forms to Rostelecom:

	
  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 CenterTelecom

  
	
  Document code

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
   

  
	
  Firm code

  	
   

  	
  51500х

  	
   

  	
  OKDP

  	
   

  	
  5420030

  
	
  Head of firm
  (organization department)

  	
   

  	
  Parfenov A.I.

  	
   

  	
  OKONKh

  	
   

  	
  52300

  
	
   

  	
   

  	
   

  	
   

  	
  OKATO

  	
   

  	
  50401372000

  
	
  OKPO (8
  characters)

  	
   

  	
  04856347

  	
   

  	
  OKOGU

  	
   

  	
  49008

  
	
  Organization
  department code

  	
   

  	
  0

  	
   

  	
  OKOPF

  	
   

  	
  90

  
	
   

  	
   

  	
   

  	
   

  	
  OKFS

  	
   

  	
  34

  

 

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

 36
 

 

 

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

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

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

Contact Tel: 973-99-68

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

	
  General Director

  	
  General Director

  
	
  OAO Rostelecom

  	
  OAO CenterTelecom:

  
	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
  /signed/R.A.Amaryan

  
	
   

  	
   

  
	
  January 01, 2006

  	
  January 01, 2006

  
	
   

  	
   

  
	
  Seal here

  	
  Seal here

  

 

 37
 

 

 

Appendix No. 7

to
Agreement No. 749-05-23

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
30 % of the Accrued income for the Services rendered during the month preceding
the Billing period (para. 4.1.1 of the Agreement).

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

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

2.1           Rostelecom
shall pay the Operator remuneration for the services rendered by the Operator
to Rostelecom in accordance to para. 2.1 and the remuneration for the
actions of the Operator enumerated in paras 2.2. and 2.3. of Section 2 of
this Agreement in terms and in amount indicated below. The total sum of the
monetary obligations of Rostelecom for the services rendered by the Operator to
Rostelecom  in accordance to
para. 2.1 and the remuneration for the actions of the Operator enumerated
in paras 2.2. and 2.3. of Section 2 of this Agreement in each
corresponding period shall be calculated on the basis of Acceptance Acts for
the corresponding periods signed by the Parties.

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

M = Areceived — Amin. where

М — is the amount of
payment which should be timely paid by Rostelecom no later than the 25th day of the Billing Period for the services
rendered by the Operator to Rostelecom in accordance to para. 2.1 and the
remuneration for the actions of the Operator enumerated in paras 2.2. and 2.3.
of Section 2 of this Agreement within all periods previous to the 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.

Calculated payment
М is set off for the Operator
against the payment for the services rendered by the Operator to Rostelecom in
accordance to para. 2.1 and the remuneration for the actions of the
Operator enumerated in paras 2.2. and 2.3. of Section 2 of this Agreement
within all periods of its validity in the part where these services are not
paid for yet on the moment of the payment calculation.  The Parties agree that in the first place the
payments account for the services rendered during the earlier periods.

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

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

3                     In
order to cancel (partially cancel) the obligations indicated in para. 1
and 2 hereof, as well as the obligations of Rostelecom to the Operator arising
from the 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.

 38
 

 

 

	
  General Director

  	
  General Director

  
	
  OAO
  Rostelecom

  	
  OAO CenterTelecom:

  
	
   

  	
   

  
	
  /signed/ D.Ye.
  Yerokhin

  	
  /signed/ R.A.Amaryan

  
	
   

  	
   

  
	
  January 01,
  2006

  	
  January 01, 2006

  
	
   

  	
   

  
	
  Seal here

  	
  Seal here

  

 

 39
 

 

 

Appendix No. 8

to Agreement No. 749-05-23

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:

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

4.2           complaints
from the Users.

4.3           Worsening
of the financial result for OAO Rostelecom.

5                     The
following actions can be performed in the control:

5.1           Control
of billing and account data;

5.2           Detailed
reconciliation

5.3           comprehensive
technical study;

5.4           the
checking of the fidelity of VAT rates adaptation;

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

5.6           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
tariffication conditions while billing:

6.3.1            Minimum non-tariffed limit,

6.3.2            type of the traffic round-off,

6.3.3            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:

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

 40
 

 

 

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

7.2.3            aspect of the detailed reconciliation,

7.2.4            size of the detailed reconciliation,

7.2.5            data exchange type.

7.3           The
format sample for accordance of measured service data for a detailed revise,
indicated in Table 2 of the Appendix, can be changed depending on technical
abilities of the Parties. Detailed reconciliation is conducted under the
agreement of the Parties using the resources of Rostelecom and/or Operator. The
results of the reconciliation, performed by Rostelecom, send to the address of
Operator not later than after 7 working days from matching of the operation
factors, indicated in para. 7.2 of the Appendix.

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

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

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

7.5.2            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:

8.2.1            verification of capacity for work of
communication channels;

8.2.2            verification of the recording
completeness  of the tariff files;

8.2.3            verification of recording conditions of the
tariff files;

8.2.4            registration of the probing calls;

8.2.5            verification of the routing Regulations;

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

8.2.7            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

	
  User

  	
   

  	
  Tariff

  	
   

  	
   

  	
   

  	
  Direction

  	
   

  	
  Rostelecom data

  	
   

  	
  Operator data

  	
   

  	
  Discrepancies

  
	
  category

  	
   

  	
  category

  	
   

  	
  Direction

  	
   

  	
  code

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  Total

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  Total

  	
   

  	
  min

  	
   

  	
  % (rubles)

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Table 2. Format of
call service data

Data should be presented in electronic format dbf or
xls.

	
  Tel-A*

  	
   

  	
  Tel-В*

  	
   

  	
  Mn-I*

  	
   

  	
  Mn-O*

  	
   

  	
  Date*

  	
   

  	
  Time*

  	
   

  	
  D-sec*

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

* fill-in spaces
are marked

 41
 

 

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

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

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

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

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

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

Field D_sec*: Call duration (in seconds)

 

	
  General Director

  	
  General Director

  
	
  OAO
  Rostelecom

  	
  OAO CenterTelecom:

  
	
   

  	
   

  
	
  /signed/ D.Ye.
  Yerokhin

  	
  /signed/ R.A.Amaryan

  
	
   

  	
   

  
	
  January 01,
  2006

  	
  January 01, 2006

  
	
   

  	
   

  
	
  Seal here

  	
  Seal here

  

 

 42
 

 

 

Appendix No. 9

to Agreement No. 749-05-23

dated  January 01,
2006

REGULATIONS

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

1      Terms and Definitions

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.

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.

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.

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

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.

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.

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

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.

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

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

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.

 43
 

 

 

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

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

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

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.

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 July of
each year on paper and electronically (DBF format, excluding copies of
documents confirming necessity of adjustment of Receivables due from Users and
Payables due Users).

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

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

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

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).

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

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.

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 (DBF format, except
document copies confirming the necessity of adjustment of

 44
 

 

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.

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

Approval of the said documents by Rostelecom implies:

approval by Rostelecom of inventory results;

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

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

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

approved copy of Inventory Deed;

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

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

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).

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

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.

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.

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:

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.

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).

 45
 

 

 

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.

In case after the measures indicated in
para. 6.3. Overdue Receivables were not written off the Operator no later
than 130 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 an individual) or to Arbitrage Court (if
the User is a legal entity) a claim on charging Overdue Receivables from such
User.

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.

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.

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

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

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.

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

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

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

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

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

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

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

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

 46
 

 

 

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

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

The Operator’s
services cost increases for the sum of the money received for the performed
activities enumerated in paras 2.2 and 2.3 of the Agreement.

	
  General Director

  	
  General Director

  
	
  OAO Rostelecom

  	
  OAO CenterTelecom:

  
	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
  /signed/ R.A.Amaryan

  
	
   

  	
   

  
	
  January 01, 2006

  	
  January 01, 2006

  
	
   

  	
   

  
	
  Seal here

  	
  Seal here

  

 

 47

 

 

	
  

  	
  Form 1

  
	
   

  	
  I
  Approve

  
	
   

  	
   

  
	
   

  	
  (Name,
  title)

  
	
   

  	
   

  
	
   

  	
  (Date)

  

 

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

1. On accounts receivable

Debts for the services to which 18% VAT is
applied

	
  

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay for telecommunications

  associated with the adjusted debts

  	
   

  
	
   

  	
   

  	
  Period of

  	
   

  	
  towards growth of

  indebtedness

  	
   

  	
  towards reduction of

  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Ref. No.

  	
   

  	
  indebtedness

  creation

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
     

  	
   

  	
        

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
     

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
     

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 52
 

 

 

	
  Including the total of adjusted accruals for telecommunications

  associated with the adjusted debts

  	
   

  	
  Including the aggregate Telecommunication Services payment

  amount adjustments connected with debt adjustments

  	
   

  
	
  towards growth of accruals

  	
   

  	
  towards reduction of accruals

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Debts for the services to which 0% VAT is
applied

	
  

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay

  for telecommunications associated with

  the adjusted debts

  	
   

  	
  Including the total of adjusted accruals

  for telecommunications associated with

  the adjusted debts

  	
   

  	
  Including the aggregate Telecommunication

  Services payment amount adjustments

  connected with debt adjustments

  	
   

  
	
  Ref. No.

  	
   

  	
  Period of

  indebtedness

  creation

  	
   

  	
  towards

  growth of

  indebtedness

  	
   

  	
  towards

  reduction of

  indebtedness

  	
   

  	
  adjusted

  balance

  	
   

  	
  towards

  pay increase

  	
   

  	
  towards pay

  reduction

  	
   

  	
  adjusted

  balance

  	
   

  	
  towards

  growth of

  accruals

  	
   

  	
  towards

  reduction of

  accruals

  	
   

  	
  adjusted

  balance

  	
   

  	
  towards

  growth

  of accruals

  	
   

  	
  towards

  reduction of

  accruals

  	
   

  	
  adjusted

  balance

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 53
 

 

 

2. On accounts payable

Debts for the services to which 18% VAT is
applied

 

	
  

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay for telecommunications

  associated with the adjusted debts

  	
   

  
	
   

  	
   

  	
  Period of

  	
   

  	
  towards growth

  of indebtedness

  	
   

  	
  towards reduction

  of indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Ref. No.

  	
   

  	
  indebtedness

  creation

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

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

  
	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  
	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 54
 

 

 

Debts for the services to which 0% VAT is
applied

	
  

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay for telecommunications

  associated with the adjusted debts

  	
   

  
	
   

  	
   

  	
  Period of

  	
   

  	
  towards growth of

  indebtedness

  	
   

  	
  towards reduction of

  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
   

  	
   

  	
  indebtedness

  	
   

  	
   

  	
   

  	
  Including

  	
   

  	
   

  	
   

  	
  Including

  	
   

  	
   

  	
   

  	
  Including

  	
   

  	
   

  	
   

  	
  Including

  	
   

  	
   

  	
   

  	
  Including

  	
   

  	
   

  	
   

  	
  Including

  	
   

  
	
  Ref. No.

  	
   

  	
  creation

  	
   

  	
  Total

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

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

  
	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  
	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

 55
 

 

 

Form 2

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

 

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Adjustments

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Type of indebtedness

  	
   

  	
   

  	
   

  	
  towards growth

  of indebtedness

  	
   

  	
  towards reduction

  of indebtedness

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Ref. No.

  	
   

  	
  Period of

  indebtedness

  creation

  	
   

  	
  (debtor for services, VAT 18%

  -1/debtor for services,

  VAT 0% - 2/credit for

  services, VAT 18% -

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

  	
   

  	
  Name of

  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)

  

 

 56
 

 

 

Form 3

	
  I Approve

  
	
   

  
	
  (Name,
  title)

  
	
   

  
	
  (Date)

  

 

 

	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Code

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
  Form on OKUD

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  signature

  	
   

  	
  on OKPO

  	
   

  	
   

  
	
  organization

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Type of activity

  	
   

  	
   

  
	
   

  	
   

  	
  order,   resolution,   regulation

  	
   

  	
  number

  	
   

  	
   

  
	
  Warrant for inventory-taking:

  	
   

  	
   

  	
   

  	
  date

  	
   

  	
   

  
	
   

  	
   

  	
  Cross out the
  irrelevant.

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Document number

  	
   

  	
  Document date

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  DEED

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

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

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

During the
inventory-taking the committee discovered the following:

1. On accounts receivable
for the services

	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Data of the “Notes to the Deed of Inventory”

  	
   

  
	
  Ref. No.

  	
   

  	
  Number

  of account

  	
   

  	
  Account

  name

  	
   

  	
  Accounting

  figures

  	
   

  	
  Note,

  Deed

  number

  	
   

  	
  Total sum

  	
   

  	
  Including

  the

  unconfirmed

  	
   

  	
  Reasons

  	
   

  	
  Adjustments

  needed

  	
   

  	
  Bad

  debts

  	
   

  	
  Qualified

  bad

  debts

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  7

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 57
 

 

2. On accounts payable

 

	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Data of the “Notes to the Deed of Inventory”

  	
   

  
	
  Ref. No.

  	
   

  	
  Number

  of account

  	
   

  	
  Account

  name

  	
   

  	
  Accounting

  figures

  	
   

  	
  Note,

  Deed

  number

  	
   

  	
  Total sum

  	
   

  	
  Including

  the

  unconfirmed

  	
   

  	
  Reasons

  	
   

  	
  Adjustments

  needed

  	
   

  	
  Uncalled

  debts

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  7

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

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

	
  Chairperson
  of the Committee

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  title

  	
   

  	
  signature

  	
   

  	
  name

  
	
  Members of the Committee:

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  title

  	
   

  	
  signature

  	
   

  	
  name

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  title

  	
   

  	
  signature

  	
   

  	
  name

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  title

  	
   

  	
  signature

  	
   

  	
  name

  

 

 58

 

 

	
  

  	
   

  	
   

  	
  Form 4

  
	
   

  	
   

  	
   

  	
   

  
	
  organization

  	
   

  	
   

  	
  I
  Approve

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
  (Name,
  title)

  
	
   

  	
   

  	
   

  	
   

  
	
  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.

  	
   

  	
  subscriber number

  	
   

  	
  What for

  	
   

  	
  date

  	
   

  	
  kopecks.

  	
   

  	
  name

  	
   

  	
  number

  	
   

  	
  date

  	
   

  	
  sum

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Debts

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Sum of the debt with regard to the adjustment

  	
   

  	
   

  	
   

  
	
  unconfirmed by

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Including the bad/uncalled

  	
   

  	
   

  	
   

  
	
  the borrowers

  	
   

  	
  Reasons

  	
   

  	
  Adjustments needed

  	
   

  	
  Total

  	
   

  	
  sum

  	
   

  	
  classification

  	
   

  	
  Notes

  	
   

  
	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Accountant

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  signature

  	
   

  	
  name

  	
   

  	
   

  

 

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

Notes:

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

1.1                       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);

1.2                       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”;

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

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

 59
 

 

 

	
  

  	
  Form 5

  
	
   

  	
   

  
	
   

  	
  I
  Approve

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
  (Name,
  title)

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
  (Date)

  

 

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

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

Part 1. General

	
  Name of operator:

  	
   

  	
   

  	
   

  
	
  Number and date of the
  document:

  	
   

  	
   

  	
   

  
	
  Responsible division:

  	
   

  	
   

  	
   

  
	
  Performer and their
  contacts:

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

  
	
  Debtor/creditor legal
  address and physical address:

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

  
	
  VAT in the indebtedness
  (rubles)

  	
   

  	
   

  	
   

  
	
  Type of indebtedness
  (accounts receivable / accounts payable):

  	
   

  	
   

  	
   

  
	
  Date of indebtedness
  creation in the record:

  	
   

  	
   

  	
   

  
	
  Date of inventory
  accounting of the indebtedness:

  	
   

  	
   

  	
   

  
	
  Grounds for indebtedness write-off:

  	
   

  	
   

  	
   

  

 

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

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

  
	
  For indebtedness
  write-off due to limitation period expiry:

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

  
	
  Number and date
  of the executive document:

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

  

 

 60
 

 

 

	
  Other enclosed documents
  (titles and details):

  	
   

  	
   

  	
   

  

 

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

	
  Director

  	
  (Full
  name)

  
	
   

  	
   

  
	
  Chief accountant

  	
  (Full
  name)

  

 

 61

 

Form 6

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

 

	
  Ref.

  No.

  	
   

  	
  Name of

  counterparty

  	
   

  	
  Period of 

  indebtedness 

  creation

  	
   

  	
  Type of indebtedness 

  (debtor for services, 

  VAT 18% -1/debtor 

  for services, VAT 0% 

  - 2/credit for services,

  VAT 18% - 3/credit 

  for services, 

  VAT 0% - 4)

  	
   

  	
  Grounds for indebtedness

  write-off 

  (period of limitation 

  expiry —1/ legal entity 

  liquidation — 

   2/ death of the

   individual — 3/ 

  expiry of period for 

  sending an executive 

  document —4)

  	
   

  	
  Sum of indebtedness 

  (rubles, kopecks,)

  	
   

  	
  Including VAT 

  (rubles,

  kopecks,)

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
  Accounts receivable

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to period of limitation expiry

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to legal entity liquidation

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to the death of the individual

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
  Accounts payable

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to period of limitation expiry

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to legal entity liquidation

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to the death of the individual

  	
   

  	
   

  	
   

  	
   

  

 

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

 62

 

Form 7

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

1. Accounts receivable for services

	
  

  	
   

  	
  Period of indebtedness creation

  	
   

  	
  Sum of indebtedness for services with

  VAT rate of 18%

  	
   

  	
  Sum of indebtedness 

  for services with VAT 

  rate of 0%

  	
   

  
	
  Ref. No.

  	
   

  	
  Month

  	
   

  	
  Year

  	
   

  	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

2. Accounts payable

	
  

  	
   

  	
  Period of indebtedness creation

  	
   

  	
  Indebtedness for services 

  with VAT rate of 18%

  	
   

  	
  Indebtedness for  services 

  with VAT rate of 0%

  	
   

  
	
  Ref. No.

  	
   

  	
  Month

  	
   

  	
  Year

  	
   

  	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Director

  	
  (Full name)

  
	
   

  	
   

  
	
  Chief accountant

  	
  (Full name)

  

 

 63
 

 

Form 8

Record of money 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)

  

 

 

 64

 

Form 9

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

 

 

	
  

  	
   

  	
  User information

  	
   

  	
  Indebtedness information

  	
   

  
	
   

  	
   

  	
  Name of user —

  	
   

  	
  Legal address 

  	
   

  	
  TIN of 

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  legal entity/ 

  	
   

  	
  of the legal entity/

  	
   

  	
  the legal entity and 

  	
   

  	
  Sum of indebtedness

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Services payment

  	
   

  
	
   

  	
   

  	
  Full name of the

  	
   

  	
  individual telephone 

  	
   

  	
  of the individual —

  	
   

  	
  total, 

  	
   

  	
  including  

  	
   

  	
  Period of 

  	
   

  	
  Established date of 

  	
   

  	
  account details

  	
   

  
	
  Ref. No.

  	
   

  	
  user- individual

  	
   

  	
  installation address

  	
   

  	
   individual entrepreneur

  	
   

  	
  rubles

  	
   

  	
  VAT, rubles

  	
   

  	
  service rendering

  	
   

  	
  services payment

  	
   

  	
  number

  	
   

  	
  date

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 65

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"}]]