Document:

Exhibit 4.7

                           FORM OF AGREEMENT TO NOVATE
            Obligations under Financial Lease Agreement No. [number]
                            dated [date of agreement]

THIS AGREEMENT TO NOVATE OBLIGATIONS UNDER FINANCIAL LEASE AGREEMENT No.
[number] dated [date of agreement] (this "Novation Agreement") is made on
January 29, 2004, by and between:

(1)  OPEN JOINT STOCK COMPANY RTC-LEASING ("RTC-Leasing"), located at: 5
     Delegatskaya, Moscow 127091, Russian Federation, represented by
     GeneralDirector Director Mikhail Grigorievich Trufanov who is acting under
     the Charter, and

(2)  OPEN JOINT STOCK COMPANY OF LONG DISTANCE AND INTERNATIONAL
     TELECOMMUNICATIONS ROSTELECOM ("Rostelecom"), located at: 5 Delegatskaya,
     Moscow 127091, Russian Federation, represented by General Director Dmitry
     Yevgenievich Yerokhin who is acting under the Charter,

(jointly referred to as the "Parties" and individually, as a "Party").

PREAMBLE

WHEREAS:

     -    On [date of agreement], RTC-Leasing as lessor and Rostelecom as lessee
          entered into Financial Lease Agreement No. [number] (with subsequent
          amendments, dated [dates of amendments] (hereinafter, the "Lease
          Agreement") whereunder RTC-Leasing undertook an obligation to
          Rostelecom to acquire title to the property specified by Rostelecom
          from the seller specified by Rostelecom and to provide such property
          to Rostelecom for temporary possession and use, while Rostelecom
          undertook an obligation to make lease payments in favor of
          RTC-Leasing;

     -    As of the date hereof (the "Execution Date"), RTC-Leasing has
          performed its obligations to acquire the property specified in the
          Lease Agreement and to provide such property to Rostelecom on the
          terms of the Lease Agreement;

     -    As of the Execution Date, the aggregate amount of the lease payments
          due from Rostelecom in favor of RTC-Leasing is [amount], including
          value-added tax of [amount] (the "Debt Amount"); and

     -    the Parties intend to terminate Rostelecom's obligation under the
          Lease Agreement to make lease payments in favor of RTC-Leasing (the
          "Initial Obligation") by way of replacing it with a different
          obligation, to transfer title to the property specified in the Lease
          Agreement and to terminate the Lease Agreement;

THEREFORE THE PARTIES AGREE AS FOLLOWS:
<PAGE>

1.   DEFINITIONS AND CONSTRUCTION

1.1  Definitions

     When used herein, the following terms shall have the following meanings:

     "Execution Date" shall have the meaning specified in the Preamble.

     "Interest Payment Date" shall mean January 29, April 29, July 29, and
     October 29, of each year as long as the Loan Amount remains outstanding.

     "Lease Agreement" shall have the meaning specified in the Preamble.

     "Borrower's Obligation" shall mean the borrower's obligation of Rostelecom
     to repay the Loan Amount to RTC-Leasing arising out of this Novation
     Agreement.

     "Final Payment Date" shall mean June 30, 2038.

     "Initial Obligation" shall have the meaning specified in the Preamble.

     "Interest Period" shall mean the period of time during which interest is
     accrued on the outstanding Loan Amount pursuant to Article 5.3.

     "Business Day" shall mean any day except Saturdays and Sundays and except
     any other day when Moscow banks are entitled or obliged not to perform
     transactions.

     "Debt Amount" shall have the meaning specified in the Preamble.

     "Loan Amount" shall mean the cash amount equivalent to the Debt Amount and
     due from Rostelecom in favor of RTC-Leasing as a result of the novation of
     the Initial Obligation on the terms hereof.

1.2  Construction

     In this Novation Agreement, unless otherwise expressly implied:

     (i)  words used in the singular also include such words in the plural, and
          vice versa;

     (ii) headings in this Novation Agreement are used for ease of reference
          only and shall not affect the construction hereof;

     (iii) a reference to any Article, Preamble or Party shall be a reference to
          the relevant Article or Preamble of or Party to this Novation
          Agreement;

     (iv) a reference to a person shall include a reference to an individual,
          joint stock company, limited liability company, commonwealth, company,
          partnership, corporation, association or any other corporate entity
          and any government or municipal authority;

     (v)  a reference to a person shall also include a reference to the legal
          and contractual successors to such person; and

     (vi) any action to be performed hereunder on a certain calendar date not
          falling on a Business Day shall be performed on the Business Day
          immediately prior to such calendar date.

                                       2
<PAGE>

2.   NOVATION

2.1  The Initial Obligation shall be hereby replaced with the Borrower's
     Obligation to be performed by Rostelecom in favor of RTC-Leasing on the
     terms hereof.

2.2  As of the Execution Date, the Initial Obligation and any provisions of the
     Lease Agreement determining the procedure and deadlines for the performance
     of the Initial Obligation shall be deemed terminated and the Borrower's
     Obligation shall be deemed to have arisen. The Parties hereby acknowledge
     that the termination of the Initial Obligation shall constitute grounds for
     the transfer of title to the property provided to Rostelecom under the
     Lease Agreement and for the execution of the acknowledgment of transfer of
     title as determined in Clause 5.6 of the Lease Agreement.

3.   BORROWER'S OBLIGATION

     Rostelecom shall repay, to RTC-Leasing, cash in the Loan Amount and pay
     interest on the Loan Amount by the deadlines and on the terms specified
     herein.

4.   LOAN AMOUNT REPAYMENT

     Rostelecom shall fully return the Loan Amount to RTC-Leasing in one payment
     on the Final Payment Date.

5.   INTEREST PAYMENTS

5.1  On each Interest Payment Date, Rostelecom shall pay, to RTC-Leasing,
     interest accrued on the Loan Amount over the past Interest Period.

5.2  The interest rate shall be one-tenth of one percent (0.1%) per annum. The
     interest rate shall be calculated with respect to the actual number of
     calendar days a year (365 or 366, respectively) and on the basis of the
     actual number of days that elapsed during the relevant Interest Period.

5.3  The period during which the Loan Amount remains outstanding shall be
     divided into successive Interest Periods, provided that (i) each Interest
     Period except the last Interest Period shall equal three (3) months; (ii)
     the first Interest Period shall commence on the Execution Date and end on
     the next Interest Payment Date, and each subsequent Interest Period shall
     commence on the day following the relevant previous Interest Payment Date
     and end on the next Interest Payment Date; and (iii) the last Interest
     Period shall commence on the day following the relevant previous Interest
     Payment Date and end on the Final Payment Date. Interest shall be accrued
     daily on the outstanding portion of the Loan Amount for the relevant
     Interest Period.

6.   PAYMENTS

6.1  Rostelecom shall make payments to repay the Loan Amount and pay interest by
     remitting cash due to RTC-Leasing to the bank account of RTC-Leasing.
     RTC-Leasing shall give prior notice in writing to Rostelecom specifying its
     banking details. The obligations of Rostelecom to pay the Loan Amount and
     the interest accrued shall be deemed discharged as of the moment cash is
     credited to the correspondent account of the bank specified by RTC-Leasing.

6.2  Rostelecom shall make all payments hereunder without any withholdings or
     deductions other than in amounts, if any, provided for by applicable law.

                                       3
<PAGE>

6.3  Payments received by RTC-Leasing from Rostelecom hereunder shall be used to
     repay the indebtedness of Rostelecom hereunder in the following order:

     (i)  unpaid costs of RTC-Leasing, if any, to recover amounts due hereunder;

     (ii) penalty amount;

     (iii) interest on the Loan Amount; and

     (iv) principal outstanding Loan Amount.

7.   DEFAULT

7.1  In the event Rostelecom fails to pay any amount hereunder when due
     RTC-Leasing shall have the right to demand that Rostelecom pay a late
     penalty at a rate of point fifteen percent (0.15%) per annum of the overdue
     amount and Rostelecom shall pay such penalty within ten (10) Business Days
     of the date of such demand. The said penalty shall be accrued until the
     date Rostelecom actually makes the payment.

7.2  For the avoidance of doubt accrual of interest at the rate specified in
     Article 5.2 on any amount due to RTC-Leasing and not paid by Rostelecom
     when due shall terminate and the penalty specified in Article 7.1 above
     shall be accrued.

8.   ADDITIONAL OBLIGATIONS OF THE PARTIES

8.1  Rostelecom guarantees to RTC-Leasing and shall have the obligations
     undertaken by Rostelecom hereunder treated at any time as coming under at
     least the same order of priority as all the present and future outstanding
     unsecured obligations created or assumed by Rostelecom.

8.2  Each Party shall promptly notify the other Party in writing about any
     information or documents related to any event or circumstance arising after
     the Execution Date that leads or may lead to a default on any obligation
     hereunder and shall perform any reasonable commercial actions to cure such
     event or circumstance.

9.   CONFIDENTIAL INFORMATION AND PUBLIC STATEMENTS

9.1  Without prejudice to the provisions of Article 9.2 each Party shall, for
     the duration of the term hereof, preserve confidentiality with respect to
     the content of this Novation Agreement and the content of any information
     related to the Parties' business relations, counterparties, financial or
     other aspects of operations, and neither Party may, without the other
     Party's prior consent in writing, directly or indirectly disclose the
     content of such information in full or in part with the exception of
     disclosures of information: (i) as expressly directed under applicable law
     or stock exchange rules and/or (ii) to its officers and employees directed
     by the Parties to be involved in the making or performance of this Novation
     Agreement and/or (iii) to legal and financial advisors providing services
     to either of the Parties provided such advisors undertake obligations not
     to disclose the content of such information to third parties and/or (iv)
     where such information becomes generally available for reasons not related
     to a default under paragraphs (i), (ii) and (iii) above.

9.2  Neither Party may publicly present any reports, make any statements or
     publish any press releases for the general public with respect to this
     Novation Agreement without the other Party's prior consent which may not be
     unreasonably withheld. If either of the Parties is unable to obtain the
     other Party's consent to a public report, statement or press release and
     such report, statement or press release is required under applicable law or
     is directed by

                                       4
<PAGE>

     government agencies, stock exchange rules or accepted practice so as to
     perform disclosure obligations, such Party shall have the right to present,
     make or publish such report, statement or press release and immediately
     dispatch copies of such documents to the other Party.

10.  FORCE MAJEURE

10.1 In the event either Party cannot perform its obligations hereunder due to
     the occurrence of any event or circumstance which is beyond the control of
     such Party and which it was impossible to foresee as of the date hereof,
     including any change of applicable law and any action or inaction of
     government agencies, the term for the performance by such Party of its
     obligations hereunder shall be extended for the duration of the term of
     such circumstance or event.

10.2 Neither Party may refer to circumstances or events specified in Article
     10.1 if such Party fails to notify the other Party about such circumstances
     or events within ten (10) Business Days of the date of their occurrence.

11.  ASSIGNMENT

     Neither Party may assign or transfer its rights or obligations hereunder
     and/or the Borrower's Obligation without the other Party's prior consent in
     writing.

12.  NOTICES

     Any notice or other communication hereunder or in connection herewith shall
     be made in writing and delivered in person or dispatched by registered mail
     or sent by tested facsimile with confirmation of receipt to the proper
     number of the Party which is to receive such notice or communication at its
     address specified in this Article 12 or to another address notified by such
     Party to the other Party in writing:

     To RTC-Leasing:

     OJSC RTC-Leasing
     42-2A Ulitsa Schepkina
     Moscow 129110
     Russian Federation
     Fax: (095) 777-0333
     Attn: General Director

     To Rostelecom:

     OJSC Rostelecom
     14, 1-ya Tverskaya-Yamskaya
     Moscow 125047
     Russian Federation
     Fax: (095) 787-2850
     Attn: Financial Director
     Cc: Chief, Treasury Department

13.  SETTLEMENT OF DISPUTES

     In the event differences arise in relation to the performance of
     obligations hereunder the Parties shall do their utmost to settle such
     disputes by negotiation. In the event the Parties are unable to settle a
     dispute within thirty (30) days of the date of its occurrence such dispute
     shall be settled by the Arbitrazh Court of City of Moscow.

                                       5
<PAGE>

14.  MISCELLANEOUS

14.1 Each Party shall itself pay its costs and expenses incurred in connection
     with the discussion, preparation, execution and performance by the Parties
     of this Novation Agreement.

14.2 Amendments and additions to this Novation Agreement shall be legally valid
     provided they are made in writing and signed by the Parties' duly
     authorized representatives.

14.3 This Novation Agreement shall enter into force as of the Execution Date and
     shall remain in force pending performance by the Parties of all their
     obligations hereunder.

14.4 This Novation Agreement is made in two counterparts of equal legal
     validity, one counterpart per Party.

     In witness whereof this Novation Agreement is signed by duly authorized
     representatives of the Parties:

For RTC-Leasing                                   For Rostelecom

---------------------------------                 ------------------------------
Mikhail Grigorievich Trufanov                     Dmitry Yevgenievich Yerokhin
General Director                                  General Director

---------------------------------                 ------------------------------
Natalia Yevgenievna Kolesnikova                   Alexander Alexandrovich Lutsky
Chief Accountant                                  Chief Accountant

Seal                                              Seal

                                       6Exhibit 4.8

                               FORM OF ASSIGNMENT

THIS ASSIGNMENT is signed on February 12, 2004 between:

(1)  OPEN JOINT STOCK COMPANY RTC-LEASING (the "Assignor"), located at: 5
     Delegatskaya Street, Moscow 127091, Russian Federation, represented by
     General Director Mikhail Grigorievich Trufanov acting pursuant to the
     Charter, and

(2)  CLOSED JOINT STOCK COMPANY WESTELCOM ("Assignee"), located at: 26,
     Suschevskiy val, Moscow 127018, Russian Federation, represented by General
     Director Armen Grantovich Avakian acting pursuant to the Charter

(jointly referred to as the "Parties" and separately, as a "Party").

WHEREAS:

     -    The Assignor owns the rights to receive monetary funds from Open Joint
          Stock Company of Long Distance and International Telecommunications
          Rostelecom located at: 5, Delegatskaya Street, Moscow 127091, Russian
          Federation (OJSC Rostelecom), under the Novation Agreement as it
          defined below;

     -    The Assignor desires to transfer to the Assignee, and the Assignee
          intends to acquire from the Assignor, the rights specified above;

     -    Rostelecom has given its consent to the transfer of the specified
          rights from the Assignor to the Assignee;

     THE PARTIES AGREE AS FOLLOWS:

1.   DEFINITIONS AND CONSTRUCTION

1.1  Definitions

When used in this Assignment, the following terms have the following meanings:

"Assignment Date" means the Business Day following the date on which the term of
the Assignment coming into force is met in accordance with Article 6.

"Borrower's Obligations" means Rostelecom's obligations, determined in the
Novation Agreement, to pay, on the terms and conditions of the Novation
Agreement, the Assignor a sum of money totaling [amount] as well as the interest
charged on such amount;

"Business Day" means any day, other than Saturday and Sunday and any other day
on which banks in Moscow, Russian Federation, are authorized or obliged to
close.

"OJSC Rostelecom" has the meaning defined in the Preamble.

"Novation Agreement" means the Agreement made between OJsC RTC-Leasing and OJSC
Rostelecom on 29 January 2004 on novation of the obligations under the
Financial Lease Agreement No. [number] dated [date];
<PAGE>

"Assignment Notice" means the assignment notice in the form and with contents of
Exhibit 1;

"Assigned Rights" means the rights specified in Article 1.1.

"Assignment Price" has the meaning defined in Article 2.1.

1.2  Construction

In this Assignment, unless its contents directly require otherwise:

(i)   words denoting the singular include the plural and vice versa;

(ii)  headings in the text of this Assignment are inserted for convenience of
      use only and shall not affect the interpretation of this Assignment;

(iii) a reference to an Article, Preamble, Party and Exhibit shall be a
      reference to a respective Article, Preamble and Party of this Assignment
      as well as to the Exhibit to this Assignment;

(iv)  a reference to a person shall include a reference to an individual, joint
      stock company, limited liability company, commonwealth, company,
      partnership, corporation, association or any other corporate entity and
      any government or municipal authority;

(v)   a reference to a person shall also include a reference to the legal and
      contractual successors to such person.

Article 1.  Assignment

1.1  The Assignor hereby assigns, as from the Assignment Date, to the Assignee
     all the Assignor's rights with respect to all the Borrower's Obligations,
     including the right to receive the amount of the principal debt, the right
     to receive the interest charged as of the date of creation of the
     Borrower's Obligations (save the interest paid by OJSC Rostelecom by the
     Assignment Date), the right to receive the interest due to be charged as
     well as the right to receive a penalty chargeable as a result of
     OJSC Rostelecom default on the Borrower's Obligations in part or in full.

1.2  The Assignor hereby transfers to Assignee, and the Assignee assumes, the
     same obligations with respect to Rostelecom which the Assignee would have
     if it were an initial creditor under the Borrower's Obligations.

1.3  On the Assignment Date, the Assignor shall fully withdraw from the legal
     relationship which originated from the Novation Agreement, and the Assignee
     shall enter into such legal relationship and become a creditor under the
     Borrower's Obligations.

Article 2.  Payments

2.1  For the Assigned Rights, the Assignee undertakes to pay the Assignor
     [amount] (the "Assignment Price") within thirty (30) Business Days of the
     Assignment Date.

2.2  The Assignee's obligations on payment of the Assignment Price shall be
     deemed fulfilled as from the moment when the monetary funds are entered to
     the correspondent account in the bank specified by the Assignor.

Article 3.  Transfer of documents

     The Assignor undertakes to transfer to the Assignee, within three (3)
     Business Days of the Assignment Date, an original copy of the Novation
     Agreement, an original copy of the relevant lease agreement made between
     the Assignor and OJCS Rostelecom, as well as any other

                                       2
<PAGE>

     documents, which, in the reasonable opinion of the Assignor, are related to
     the Borrower's Obligations. As a confirmation of the transfer of the
     documents specified in this Article 3 above, the Parties shall execute and
     sign an acknowledgement in the form of Exhibit 2.

Article 4.  Assignment Notice

     The Assignor and Assignee undertake to sign the Assignment Notice within
     three (3) Business Days of the Assignment Date, and the Assignee undertakes
     to provide for the transfer of the Assignment Agreement to OJSC Rostelecom.

Article 5.  Liability

     In case of the Assignee's default on its obligations, specified in Article
     2.1, in respect of making full and timely payment of the Assignment Price,
     the Assignor shall be entitled to require the Assignee to pay a late
     penalty calculated at the rate of zero point zero three percent (0.03%) of
     the amount of the overdue payment for each day of the delay and the
     Assignee shall be liable to pay such penalty within ten (10) Business Days
     following the date of a relevant request. The above penalty shall accrue
     until the date of the actual making of the payment by the Assignee.

Article 6.  Entry into Force

     This Assignment shall enter into force (i) provided the Assignee shall, not
     later than one hundred twenty (120) days of the date of signing of this
     Assignment, have received a preliminary consent of the Ministry of
     Anti-Monopoly Policy and Support to Entrepreneurship of the Russian
     Federation to the acquisition of the Assigned Rights, (ii) on the day when
     the preliminary consent specified above is received.

Article 7.  Notices

     Any notice or any other communication under this Assignment or in
     connection herewith must be made in writing and delivered either in person
     or sent by registered mail or tested facsimile communication with
     confirmation of its receipt at the correct number of the Party which is to
     receive the notification or communication at its address specified in this
     Article 7 or at any other address specified by such Party in a written
     notice to the other Party.

     For the Assignor:

     OJSC RTC-LEASING 42, Schepkina Street, bldg. 2A
     Moscow 129110,
     Russian Federation
     Fax: (095) 777-0333
     Attention: General Director

     For the Assignee:

     CJSC Westelcom
     26 Suschevskiy val
     Moscow 127018
     Russian Federation
     Fax: (095) 727-0046
     Attention: General Director

                                       3
<PAGE>

Article 8.  Transfer of Rights and Obligations to Third Parties

     Neither Party is entitled to assign or transfer its rights and obligations
     under this Assignment to third parties without preliminary written consent
     of the other Party.

Article 9.  Confidentiality

9.1  Without prejudice to provisions of Article 9.2, each of the Parties within
     the term of this Assignment undertakes to keep confidentiality in respect
     of the contents of this Assignment as well as the contents of any
     information concerning business relations, counterparties, financial and
     other aspects of the Parties' activities; at that, neither Party is
     entitled, without preliminary written consent of the other Party, to
     disclose directly or indirectly the contents of such information in part or
     in full, other than information disclosed: (i) by virtue of the direct
     requirements of law or stock exchange regulations and/or (ii) to its
     officials as well as the employees engaged by the Parties into the
     execution and performance of this Assignment and/or (iii) to legal and
     financial consultants providing services to any of the Parties, provided
     that such consultants must undertake not to disclose the contents of such
     information to other parties, and/or (iv) becomes generally known for a
     reason not related to violation of paragraphs (i), (ii) and (iii) set out
     above.

9.2  Neither of the Parties is entitled to present publicly any reports, make
     any statements or publish any press releases concerning this Assignment for
     the general public without preliminary consent of the other Party, which
     consent shall not be unreasonably withheld. If either of the Parties is
     unable to receive the other Party's consent to a public report, statement
     or press-release and such report, statement or press-release are necessary
     by virtue of law, requirements of governmental bodies, stock exchange
     regulations or accepted practice for the purposes of performing obligations
     on disclosure, then such Party shall be entitled to present, make or
     publish such report, statement or press-release and to promptly send to the
     other Party a copy of the documents specified above.

Article 10. Force Majeure

10.1 In the event that any of the Parties is unable to perform its obligations
     under the Assignment for the reason of inception of any event or
     circumstance beyond of such Party's control, which event or circumstances
     could not be foreseen as of the date of this Assignment and which include,
     inter alia, any change of the applicable legislation as well as any action
     or inaction by governmental authorities, then the term of performance by
     such Party of its obligations under this Assignment shall be prolonged for
     a period during which such circumstance or event are in effect.

10.2 Neither of the Parties is entitled to refer to the circumstances or events
     specified in Article 10.1 above if such Party shall have failed to notify
     the other Party of such circumstances or events within ten (10) Business
     Days of the date of inception thereof.

Article 11.  Dispute Resolution

     Should any controversies arise in connection with the performance of
     obligations under this Assignment, the Parties shall apply their best
     efforts to resolve the disputes through negotiations. In the event that the
     Parties are unable to reach a settlement on the subject matter of a dispute
     within sixty (60) days since the date the negotiations commenced, such
     dispute shall be referred for resolution to the Arbitrazh Court of the City
     of Moscow.

                                       4
<PAGE>

Article 12.  Miscellaneous

12.1 Each Party shall independently pay its costs and expenses incurred in
     connection with the Parties' negotiation, preparation, signing and
     performance of this Assignment.

12.2 Amendments and supplements to this Assignment shall be legally valid
     provided they are made in writing and signed by duly authorized
     representatives of the Parties.

12.3 This Assignment is made in two copies having equal legal force, one copy
     for each Party.

In witness whereof this Assignment is signed by duly authorized representatives
of the Parties on the date first written above:

On behalf of the Assignor                         On behalf of the Assignee

-----------------------------------               ------------------------------
Mikhail Grigorievich Trufanov                     Armen Grantovich Avakian
General Director                                  General Director

-----------------------------------               ------------------------------
Natalia Yevgenievna Kolesnikova                   Ekaterina Mikhailovna Lapshina
Chief Accountant                                  Chief Accountant
Seal                                              Seal

                                       5
<PAGE>

                 Exhibit 1 to the Assignment of 12 February 2004

                            FORM OF ASSIGNMENT NOTICE

OJSC "Rostelecom"
14, 1-ya Tverskaya-Yamskaya
Moscow 125047
Russian Federation
Attention: General Director

                                                               ____________ 2004

Dear Sirs,

We hereby notify you that in accordance with the Assignment between Open Joint
Stock Company RTC-Leasing ("RTC-Leasing") and Closed Joint Stock Company
Westelcom ("Westelcom"), dated ___________ 2004, RTC-Leasing transferred to
CJSC Westelcom, on __________ 2004 (the "Assignment Date"), all the rights and
obligations under the agreement made between OJSC RTC-Leasing and OJSC
Rostelecom on 29 January 2004 on novation of obligations under Financial Lease
Agreement No. ______, dated __________ ("Novation Agreement"), which created the
obligation of OJSC Rostelecom to pay ________ roubles (exclusive of interest).

In this connection, you are obliged, as from the Assignment Date, to perform all
the monetary obligations corresponding to RTC-Leasing rights' under the Novation
Agreement, in favour of Westelcom.

On behalf of the Assignor                        On behalf of the Assignee

----------------------------                     -------------------------------
General Director                                 General Director
Seal                                             Seal

                                       6
<PAGE>

                 Exhibit 2 to the Assignment of 12 February 2004

                             FORM OF ACKNOWLEDGEMENT
                     OF ACCEPTANCE AND TRANSFER OF DOCUMENTS

City of Moscow                                                 ____________ 2004

OPEN JOINT STOCK COMPANY RTC-LEASING (the "Assignor"), located at: 5
Delegatskaya Street, Moscow 127091, Russian Federation, represented by General
Director ____________________ acting pursuant to the Charter, and

CLOSED JOINT STOCK COMPANY WESTELCOM (the "Assignee"), located at: 26
Suschevskiy val, Moscow 127018, Russian Federation, represented by General
Director ______________________________ acting pursuant to the Charter,

Pursuant to Article 3 of the Assignment of ___________ 2004, executed this
acknowledgment of acceptance and transfer of documents on the following:

The Assignor has transferred, and the Assignee has accepted, the following
documents:

(1)
(2)
(3)

On behalf of the Assignor                              On behalf of the Assignee

-------------------------                              -------------------------
-------------------------                              -------------------------
General Director                                       General Director

Seal                                                   Seal

                                       7

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