Document:

Exhibit 4.22

AGREEMENT No. 03-01-1035
(747-05-23)

	
  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 “North-Western Telecom”, hereinafter referred to as the “Operator”,
represented by General Director V.A. Akulich, authorized to act by Charter, on
the other part hereinafter collectively referred to as the “Parties”, as
follows:

Taking into account that

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

b) The parties entered Contract on Network Connection No. 03-01-01
dated August 01, 2003,

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
dt. 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
beginning immediately following the Accounting period.

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.

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

2                    Subject Matter
of the Agreement

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

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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. If the
scheduled Tariff is changed, to send a written notice to the Operator about
such changes in accordance with the procedure stated in clause 6.1 and clause
6.2 of this Agreement.

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 services rendered.

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

3.3                         The
Operator undertakes the following obligations:

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

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

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

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

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

3.3.6                To 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.

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

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

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

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

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3.3.11          To provide the storing
of the documentation, namely: Bills drawn up to the Users for the
Telecommunication Services (details of drawn up Bills can be saved in
electronic data bases), Billing data on the Telecommunication Services, Users’
payment documents for the Telecommunication Services (payment requests’ details
can be saved in electronic data bases) in accordance with the current
legislation and internal orders of the Operator considering documentation
Archiving terms. To provide upon request of Rostelecom or third parties
certified copies of the documents in the cases established by the current law,
within the term of three (3) days from the receipt of the corresponding
request.

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

3.4                         The
Operator has the following rights:

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

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

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

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

3.5                         The
Parties undertake the following obligations:

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

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

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

3.5.4                The Parties
undertake to sign an Agency agreement, on the basis of which the Operator shall
represent the interests of Rostelecom in the relationships with the operators
that have their networks interconnected to the Telecommunication network of the
Operator and sign agreements and contracts on behalf of Rostelecom and at the
expence of Rostelecom with the operators indicated on the conditions similar to
the conditions of this Agreement.

3.5.5                During one
calendar month from the day when this Agreement enters in force to sign an
Agency agreement in accordance with which the Operator shall represent the
interests of while signing agreements and contracts with legal entities and
individuals and to sign on behalf of Rostelecom and at the expence of
Rostelecom Telecommunication Services provision 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
undertakes to transfer on the account of the Operator payment for the services
rendered by the Operator to Rostelecom and in accordance with Section 2 of
this Agreement.. The amounts of the payment, the order of the settlement of the
Parties’ for the services rendered to Rostelecom by the Operator are indicated
in Appendices 2 and 7 hereto. The sums indicated are calculated on the basis of
the Acceptance Act (Appendix No. 5).

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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 41 % of the Accrued
income on the basis of the bill presented by Rostelecom, in accordance with
paragraph 4.3. hereof.

4.2                         The
Operator sends to Rostelecom the Operator’s Report within the term no later
than the 5th day of the Billing period. Together with the Operator’s Report the
Operator sends an Act of Acceptance and an Act of Offsetting to Rostelecom.
These documents are sent to Rostelecom via e-mail, herewith copies of the
Operator’s Report (Form 2 (Operator’s branches’ profiles and a
consolidated profile) and Form 3 of Appendix 3) and copies of the
indicated Acts are sent to Rostelecom by fax with delivery confirmation. The
originals of the documents are sent via registered mail with delivery receipt. The
date of facsimile transmission shall be the effective date of documents
delivery.

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

4.4                         To
eliminate objections against the documents submitted by the Operator, the
Parties shall, within 10 business days after the date when Rostelecom gives
written notice of such objections to the Operator, hold negotiations and shall
reconcile / analyze their respective data. In accordance with the results of
the reconciliation, the Troubleshooting Report is signed by the Parties, and,
if required, a new account of payments is made in the Billing periods that
follow. The signing by the Parties of the Troubleshooting Report also means the
confirmation of the Operator’s Report by Rostelecom.

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

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

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

4.8                         Quarterly
and upon necessity Rostelecom and the Operator perform the inspection of mutual
settlements. The Reconciliation Report 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 must sign the Reconciliation Report
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.

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

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

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.

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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. The
Operator administers claims in accordance with the current legislation of the
Russian Federation, the Accounts and Notes Receivable Operation Rules and
the procedure of submitting the information on writing off the Accounts and
Notes Receivable (Appendix 9) and internal orders on claim administration.
Herewith if there are differences between the indicated Accounts and Notes
Receivable Operation Rules and internal orders on claim administration the
Accounts and Notes Receivable Operation Rules shall be prevalent.

5.5                         In case
the User lays a written or an oral claim considering the quality of the
Telecommunication Services rendered the Operator accepts the claim and sends it
to Rostelecom for administration within 2 (two) days after the corresponding
claim is received. Upon necessity, the results of the handling of claims
(complaints) are sent by Rostelecom to the Operator.

5.6                         The
Operator does not bear responsibility in case the User dishonors the Telecommunication
Services Bills. Notwithstanding the abovementioned clause in case the User
dishonors the Telecommunication Services Bills the Operator shall handle claim
administration with such a User according to the procedure prescribed by Section 5
of Attachment 9 of this Agreement.

5.7                         Claim
administration expenses are covered by Rostelecom according to the procedure
prescribed by Attachment 2 to this Agreement.

5.8                         The
Operator corrects the indebtedness for the Telecommunication Services according
to the procedure prescribed by Section 4 of the Accounts and Notes
Receivable Operation Rules and the Information Delivery Procedure for
writing off the Accounts and Notes Receivable (Attachment 9).

5.9                         In case
the claim of the User is justified in the pre-trial procedure or the Operator
independently discovers an error in the Billing for the Telecommunication
Services, the Operator shall remakes out invoice for the period containing the
error to the Users — legal entities and non-incorporated individual
entrepreneurs.

5.10                   The Operator
writes off the Bill for the Telecommunication Services in case the claim to the
User was juridically considered unjustified or in case of the consent of
Rostelecom. The procedure of the document exchange and writing off the
Receivables between the Parties in connection to the claiming activity of the
Operator are regulated in Appendix 9.

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. In case of the introduction of the new Tariffs
for Long-Distance Telecommunication Services Rostelecom shall immediately
notify Rostelecom about this.

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

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

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

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

7                    Responsibility
of the Parties

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

7.2                         In case
of violation by the Operator of the terms of fulfillment of their obligations
for the transfer of payments due to Rostelecom, Rostelecom has the right to
claim from the Operator the penalty in the amount of 1/300 of 

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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 Act of Services Acceptance, 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 Act of
Services Acceptance was to be approved, until the day when such Report or Act
of Services Acceptance was actually approved and delivered to the Operator,
from the amount payable. This forfeit must be paid within the period of ten (10) banking
days from the moment of the receipt of the corresponding payment demand.

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

7.8                         If in the
result of submission of  unreliable data
in the Operator’s Report, improper invoicing by the Operator, improper
formation of the sections of the sales log or purchase log, improper
application by the Operator of the VAT rate in accordance with paragraph 3.3.3,
untimely submission of documentation by the Operator to Rostelecom, in
accordance with paragraph  3.3.11,
additional tax obligations, as well as fines and punitive sanctions for the
violation of the tax and/or administrative law will be imposed on the Operator,
Rostelecom has the right to demand the stated sums from the Operator. This
right of Rostelecom arises after the conclusion of the court appeal of the tax
authorities and on the condition that the Operator is brought to participation
in the proceedings or is informed about all facts of the dispute. In any case
the amount of the Operator’s responsibility shall not exceed the amount of
payment for the services rendered by the Operator to Rostelecom under clauses
2.2 and 2.3of this Contract

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.

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

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

9                    Settlement of
Disputes

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

Physical address: 191186,   Saint
Petersburg, Gorokhovaya str., 14/26

Tel.: (812) 119-91-70

Fax: (812) 110-62-77

Contact person: Allilujeva Natal’ya Vladimirovna

 

If Rostelecom is the
addressee:

Russian Federation,

Physical address: 191002,   Saint
Petersburg, Dostoevskogo str., 15

Telephone: (812) 164-23-29

Fax: (812) 164-15-49

Contact person:  Aman Maria

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

11             Effective date of the
Agreement and its validity term

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

11.2                   The rights and
obligations of the Parties arise providing the belowmentioned conditions are
fulfilled and in any case not earlier than 31.12.2005.

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.

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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                    Each Party has
the right under this Agreement to send the proposals concerning the changes in
the Telecommunication Services cost calculation to the other Party. The other
Party shall within 60 days to consider and to notify the initiating Party on
the results of such considering. The approved by both Parties changes of the
Services Calculation Procedure shall be issued as an Additional Agreement to
this Agreement and enters in force when the Additional Agreement is signed.

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

12.4                   In case the
changes or the adoption of the regulatory legal acts by the governmental
authorities regulating the relationships in the telecommunication branch,
result in the imperative norms of the corresponding regulatory acts coming into
collision with the provisions of this Agreement, the Parties shall change the
indicated clauses of the Agreement them in compliance with such imperative
norms.  In case the changes of the
legislation of the Russian Federation result in invalidity of this Agreement
and such situation can not be amended by the variation of the Agreement the
Parties undertake to cancel this Agreement.

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

12.6                   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 Report of the Operator on the
accurate income paid for services rendered to the Users.

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

Appendix No. 5 Acceptance act for services
rendered.

Appendix No. 6 List of reporting forms.

Appendix No. 7 Parties Mutual Settlement
Procedure

Appendix No. 8 Procedure for Checking Operator
for the Correct Performance of the Agreement Term

Appendix No. 9 Regulations for Handling of
Receivables and Payables and Order of Receivables and Payables Write-Off

Appendix No. 10 Offset Act

Appendix No. 11 Reconciliation Report

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

Signatures of Parties

	
  OAO
  Rostelecom:

  	
   

  	
  Operator:

  
	
  Legal address:

  	
   

  	
  Legal address: Russia
  191186,

  
	
  127091, Moscow,
  Delegatskaya st. 5

  	
   

  	
  Saint Petersburg,
  Gorokhovaya str., 14/26

  
	
  Physical
  address:

  	
   

  	
  Physical address:
  Russia 191186,

  
	
  Russia, 191002
  Saint Petersburg,

  	
   

  	
  Saint Petersburg,
  Gorokhovaya str., 14/26

  
	
  Dostoevskogo
  str., 15

  	
   

  	
  Tel.: (812) 119-93-24

  
	
  Tel.: (812) 164-23-29

  	
   

  	
  Fax: (812) 110-62-77

  
	
  Fax: (812) 164-15-49

  	
   

  	
  TIN 7808020593

  
	
  TIN 7707049388

  	
   

  	
  ZAO Telecombank

  
	
  Acc.
  No. 40702810455020137429

  	
   

  	
  Corr. acc.: No.301 018
  107 000 000 008 22

  
	
  with RF JSCB
  North-Western bank, OPERU

  	
   

  	
  Acc.:No. 407 028
  101 000 000 012 17

  
	
  Corr. acc.
  30101810500000000653,

  	
   

  	
  BIC: 44 030 791KPP:
  783450001

  
	
  BIC 044030653,
  ОКОНХ 52300,

  	
   

  	
  OKONKh/OKVED
  52300,72200

  

 

 8
 

 

 

	
  OKPO 17514186

  	
   

  	
  OGRN 102 780 916 984 9 ОКПО
  01166228

  
	
  General Director

  	
   

  	
  General Director

  
	
  OAO Rostelecom

  	
   

  	
  ОАО
  North-Western Telecom

  
	
  /signed/ D.Ye.
  Yerokhin

  	
   

  	
  /signed/ V.A. Akulich

  
	
  Date
  January 01, 2006

  	
   

  	
  Date December 27,
  2005

  
	
  Seal here

  	
   

  	
  Seal here

  

 

 

 

 9

 

Appendix
No. 1

to
Agreement No. 03-01-1035 (747-05-23) dt. 01.01.2006

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:

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

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

c) the User is a Subscriber of
the Operator;

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

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

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

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 herein stated.

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:

 1
 

 

 

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

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

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

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

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 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:

 2
 

 

 

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 the invoice reception
from the Local Operator for the Services rendered in the previous Billing
period.

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 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.

 3
 

 

 

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                     In case any disputes arise in connection to the
Agreement, they shall be settled by way of procedure for extrajudicial
settlement of claims in anticipation of an action in the court. Claim
administration with the User under article 4.6 by order of the Operator is
handled by the Local 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                     If the User fails to fulfill his/her
obligations in connection to payment for the Services (partially or completely)
the Local operator has the right to raise a corresponding claim against such a
User. If the claim is rejected fully or partially by the User or there is no
answer from the User within the period of more than 3 months from the day when
a corresponding Bill prepared by the Local operator should have been paid for,
the Local operator has the right to bring an action to court at the user’s
location. If any other claim of the Local operator in connection to the
Agreement is rejected fully or partially, or if there is no answer from the
User on this claim within more than one month after such a claim had been sent
by the Local operator the latter has the right to bring an action to court at
the User’s location.

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

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

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.

 4
 

 

 

General Director

OAO Rostelecom
/signed/ D.Ye. Yerokhin
01.01.2006
Seal here

 5

 

 

Appendix No. 2

to Agreement No. 03-01-1035 (747-05-23)

Dt. 01.01.2006

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

  	
   

  	
  1,205,324

  
	
  8.

  	
   

  	
  DOCUMENTATION DELIVERY,
  rubles/min

  	
   

  	
  0.025

  
	
  9.

  	
   

  	
  INFORMATION AND
  HELPLINE SERVICES FOR CLIENTS, rubles/min

  	
   

  	
  0.05

  

 

Comment:

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

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

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

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

 

	
  OAO Rostelecom:

  	
   

  	
  North-Western Telecom

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
  OAO Rostelecom

  	
   

  	
  North-Western Telecom

  
	
   

  	
   

  	
   

  
	
  /signed/ D.Ye.
  Yerokhin

  	
   

  	
  /signed/ V.A. Akulich

  
	
  Date
  January 01, 2006

  	
   

  	
  Date December 27,
  2005

  
	
  Seal here

  	
   

  	
  Seal here

  

 

 6
 

 

 

Appendix No. 3

to
Agreement No. 03-01-1035 (747-05-23)

dt.
01.01.2006

Report
of the Operator

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

Under
Contract No._________ dt. _________

Form 1.1

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

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffic

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
  type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  100

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.2

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

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffic

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
  type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  200

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.3

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

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffic

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
  type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  300

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 7
 

 

Form 1.4

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

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffi

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
   type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  400

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

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

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 8
 

 

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 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.

The following code system is applied:

	
  32

  	
   

  	
  16

  	
   

  	
  8

  	
   

  	
  4

  	
   

  	
  2

  	
   

  	
  1

  
	
  Method of
  connection

  	
   

  	
  LD/ Inter

  	
   

  	
  Working days/
  week-ends

  	
   

  	
  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.

 9
 

 

 

 

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

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

 

 

 10

 

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

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 11
 

 

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

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 

 

 

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.

 12
 

 

 

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

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

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

	
  OAO Rostelecom

  	
   

  	
  Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
  OAO Rostelecom

  	
   

  	
  OAO North-Western Telecom

  
	
   

  	
   

  	
   

  
	
  /signed/ D.Ye.
  Yerokhin

  	
   

  	
  /signed/ V.A.
  Akulich

  
	
  Date:
  January 01, 2006

  	
   

  	
  Date December 27, 2005

  
	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  	
  Seal here

  

 

 

 

 13

 

	
  Appendix No. 4

  
	
  to
  Agreement No. 03-01-1035 (747-05-23)

  
	
  dt.
  01.01.2006

  

 

Peculiarities
of the Interaction of Rostelecom and the Operator 

for the Provision of the Observance of the VAT Law

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

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

The lines of the invoices
are filled as follows:

	
  Number

  of invoice line

  	
   

  	
  Order of filling out (what is indicated)

  
	
  1

  	
   

  	
  2

  
	
     1

  	
   

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

  
	
     2

  	
   

  	
  Company name (OAO Rostelecom)

  
	
     2а

  	
   

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

  
	
     2б

  	
   

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

  
	
     3

  	
   

  	
  Dash

  
	
     4

  	
   

  	
  Dash

  
	
     5

  	
   

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

  
	
     6

  	
   

  	
  Name of the client (central agency)

  
	
     6a

  	
   

  	
  Legal address of the client (central agency)

  
	
     6b

  	
   

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

  

 

Column 1 of the invoice must contain the phrase “Long-distance
telecommunications”, “International telecommunications” or “Long-distance and
international telecommunications” the number and date of the agreement
concluded between Rostelecom and the Users-legal entities, (if the like
agreement was concluded by drawing up a single document) or the phrase Public
offer of the OAO Rostelecom dt. _________ (if the like agreement was concluded
in any other way). The invoices for the services of Rostelecom rendered to the
population, as well as for the prepayment for the services of Rostelecom
received from the population are not drawn. For the registration in the
account-book the Operator draws up (in a paper form) consolidated invoices:
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.

 25
 

 

 

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

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

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

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

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

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

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

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

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

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

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

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

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

At the time of the conclusion
of the present agreement the list of the countries in relation to the  diplomatic representative offices and
employees of which the 0% VAT rate is applied, is established by the Letter of
Ministry 

 26
 

 

of Taxation and Charges  of the Russian Federation No.РД-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.РД-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.______ dt.
_________________ by the list of subscriber numbers given below are intended
for the official use by the representative office”. The letter must contain
the list of the subscriber numbers by which the services of Rostelecom are
rendered, in relation to which the 0% VAT rate is applied, in the format:   (code ABC, DEF) (subscriber number).

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

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

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

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

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

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

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

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

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

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

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

 27
 

 

 

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.

 

	
  OAO Rostelecom:

  	
   

  	
  North-Western Telecom:

  
	
   

  	
   

  	
   

  
	
  General Director

  OAO Rostelecom

  /signed/ D.Ye.
  Yerokhin

  Date
  January 01, 2006

  Seal here

  	
   

  	
  General Director

  North-Western Telecom

  /signed/ V.A. Akulich

  Date December 27, 2005

  Seal here

  

 

 28

 

Form 1

The Report for the
formation of the sales log

	
   

  	
   

  	
  Unique

  identifier

  	
   

  	
  Details of the seller’s

  invoice

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Date of payment of the seller’s invoice (by

  receipt of prepayment or
 by rendering of services

  on account 

  	
   

  	
  Sales

  
	
  Form

  number

  	
   

  	
  of the

  recipient

  of the bill

  	
   

  	
  Number

  	
   

  	
  Date

  (DD.MM.

  YYYY)

  	
   

  	
  Name of

  the Buyer

  	
   

  	
  TIN of the

  client

  	
   

  	
  KPP of the

  client

  	
   

  	
  of the earlier received

  prepayments)

  (DD.MM.YYYY)

  	
   

  	
  total,

  including

  VAT

  
	
   

  	
   

  	
   

  	
   

  	
  1а

  	
   

  	
  1b

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  3а

  	
   

  	
  3b

  	
   

  	
  4

  
	
   

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Total

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Including

  
	
  Sales liable to taxation at the rate of

  	
   

  	
   

  
	
  18 per cent (5)

  	
   

  	
  10 per cent (6)

  	
   

  	
   

  	
  0 per cent

  	
   

  	
   

  	
  20 per cent (8)

  	
   

  	
  Purchases

  
	
  Cost of sales

  without VAT

  (rubles,

  kopecks)

  	
   

  	
  VAT

  amount

  (rubles,

  kopecks)

  	
   

  	
  Cost of sales
 without VAT

  (rubles,

  kopecks)

  	
   

  	
  VAT

  amount

  (rubles,

  kopecks)

  	
   

  	
  (rubles, kopecks)

  	
   

  	
  Cost of sales

  without VAT (rubles, kopecks)

  	
   

  	
  VAT amount (rubles, kopecks)

  	
   

  	
   exempt from taxation (rubles, kopecks)

  
	
  5а

  	
   

  	
  5b

  	
   

  	
  6а*

  	
   

  	
  6b*

  	
   

  	
  7

  	
   

  	
  8а*

  	
   

  	
  8b*

  	
   

  	
  9*

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Invoice
  indication

  (prepayment invoice-

  01/ service payment

  invoice-02)

  	
   

  	
  Indication of services

  liable to taxation at

  the rate of 0% VAT (1)

  	
   

  	
  Number of the payment-

  accounting document — payment

  order (by receipt of prepayment

  or by rendering of services at the

  expense of the earlier received

  prepayment).

  	
   

  	
  Legal address of the client

  (central agency)

  
	
  10**

  	
   

  	
  11***

  	
   

  	
  12

  	
   

  	
  13

  
	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

* - the columns are not filled.

 29
 

 

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

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

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief
  accountant

  	
   

  	
  (Full name)

  

 

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

  

 

 30
 

 

 

	
  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).

  

 

 31
 

 

 

Form 2

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

 

	
  Form 

  number

  	
   

  	
  Ref. No.

  	
   

  	
  Unique

  identifier of

  the recipient

  of the bill

  	
   

  	
  Name of User

  	
   

  	
  Address of individual

  	
   

  	
  TIN of the client-individual

  	
   

  	
  Invoice number

  	
   

  	
  Cost of services (including VAT, rubles,
  kopecks)

  	
   

  	
  Amount of VAT in service cost (rubles,
  kopecks)

  	
   

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

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8*

  
	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Х

  
	
   

  	
   

  	
  **

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  **

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Details of the payment-accounting 

  document — payment order (by

  receipt of prepayment or by rendering

  of services on account of the earlier 

  received prepayments)

  
	
  Number

  	
   

  	
  Date

  (DD.MM.YYYY)

  
	
  9

  	
   

  	
  10

  
	
  Х

  	
   

  	
  Х

  
	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  

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

The description of the fields for the DBF file

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  	 

	
  1.

  	
   

  	
  Form

  	
   

  	
  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)

  

 

 32
 

 

 

Form 3

The
Report for the formation of the purchase log

 

	
   

  	
   

  	
   

  	
   

  	
  Unique identifier

  	
   

  	
  Details of the seller’s invoice

  	
   

  	
  Date of liquidation of seller’s

  	
   

  	
  Date of registration of goods (works,

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country of origin of the goods

  	
   

  	
  Purchase total, including 

  
	
   

  	
   

  	
   

  	
   

  	
   of
  the 

  	
   

  	
   

  	
   

  	
  Date

  	
   

  	
  invoice

  	
   

  	
  services

  	
   

  	
   

  	
   

  	
  TIN

  	
   

  	
  KPP

  	
   

  	
  CUSTOMS

  	
   

  	
  VAT

  
	
  Form

  	
   

  	
   

  	
   

  	
  recipient of

  	
   

  	
   

  	
   

  	
   (DD.MM

  	
   

  	
  (DD.MM.

  	
   

  	
  (DD.MM

  	
   

  	
  Seller’s

  	
   

  	
  of the

  	
   

  	
  of the

  	
   

  	
  DECLARATION

  	
   

  	
  (rubles,

  
	
  number

  	
   

  	
  No.

  	
   

  	
   the
  bill

  	
   

  	
  Number

  	
   

  	
  YYYY)

  	
   

  	
  YYYY)

  	
   

  	
  YYYY)

  	
   

  	
  name

  	
   

  	
  seller

  	
   

  	
  seller

  	
   

  	
  number

  	
   

  	
  kopecks)

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2а

  	
   

  	
  2b

  	
   

  	
  3**

  	
   

  	
  4***

  	
   

  	
  5***

  	
   

  	
  5а****

  	
   

  	
  5b****

  	
   

  	
  6*

  	
   

  	
  7

  
	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  X

  	
   

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Including

  	
   

  	
   

  
	
  purchases liable to taxation at the rate of

  	
   

  	
   

  	
   

  	
   

  
	
  18 per cent (8)

  	
   

  	
  10 per cent (9)

  	
   

  	
   

  	
   

  	
  20 per cent * (11)

  	
   

  	
   

  	
   

  	
   

  
	
  Cost of
  purchases without

  VAT (rubles, kopecks)

  	
   

  	
  VAT amount (rubles, kopecks)

  	
   

  	
  Cost of purchases without 

  VAT
 (rubles, kopecks)

  	
   

  	
  VAT amount (rubles, kopecks)

  	
   

  	
  0 per cent (rubles, kopecks)

  	
   

  	
  Cost of purchases without

  VAT (rubles, kopecks)

  	
   

  	
  VAT amount (rubles, kopecks)

  	
   

  	
  Purchases exempt from taxation (rubles,
  kopecks)

  	
   

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

 33
 

 

 

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

**** - User’s details.

***** - Filled in connection to the advance payments for services with
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 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)

  

 

 34
 

 

 

Form 4

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

 

	
  Form

  number

  	
   

  	
  Ref.

  No.

  	
   

  	
  Unique identifier of

  the recipient

  of the bill

  	
   

  	
  Name of User

  	
   

  	
  Invoice number

  	
   

  	
  Cost of services (including VAT, rubles,
  kopecks)

  	
   

  	
  Amount of 

  VAT in

  service cost

  (rubles, kopecks)

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2

  	
   

  	
  3*

  	
   

  	
  4

  	
   

  	
  5

  
	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Details of the payment order

  
	
  Number

  	
   

  	
  Date

  (DD.MM.YYYY)

  
	
  6

  	
   

  	
  7

  
	
  Х

  	
   

  	
  Х

  
	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  

* - invoice number assigned upon receipt of the
prepayment

The description of the fields for the DBF file

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form

  	
   

  	
  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)

  

 

 35
 

 

 

Form 5

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

 

	
  Form

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Cost of

  	
   

  	
  Details of the invoice

  
	
  number

  	
   

  	
  Ref. No.

  	
   

  	
  Name of representative offices

  	
   

  	
  services

  	
   

  	
  Number

  	
   

  	
  Date

  
	
   

  	
   

  	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  
	
   

  	
   

  	
  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

  

 

 36

 

Appendix No. 5

to Agreement No. 03-01-1035 (747-05-23)

dt. 01.01.2006

Acceptance
Act for Services Rendered
 Under Contract No._________ dt.

for ______________ month _________

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

	
   

  	
   

  	
   

  	
   

  	
  Basis for the calculation of the

  service cost

  
	
  Ref.

  No.

  	
   

  	
  Service Description

  	
   

  	
  Title

  	
  Value

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
  4

  
	
  1

  	
   

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

  	
   

  	
  Accrued income

  	
   

  
	
  2

  	
   

  	
  Services, stipulated by paras 2.2 and 2.3 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.

	
  OAO Rostelecom

  	
   

  	
  Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  
	
  OAO Rostelecom

  	
   

  	
  OAO North-Western Telecom

  
	
   

  	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
   

  	
  /signed/ V.A. Akulich

  
	
   

  	
   

  	
   

  
	
  Date January 01, 2006

  	
   

  	
  Date December 27, 2005

  
	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  	
  Seal here

  

 

 37
 

 

 

Appendix No. 6

to Agreement No. 03-01-1035 (747-05-23)

dt. 01.01.2006

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 Computer
Center:

	
  form No.

  	
   

  	
  Terms of data submission to Computer

  Center by IRO branches

  
	
  12

  	
   

  	
  7

  
	
  4

  	
   

  	
  7

  
	
  88

  	
   

  	
  5

  
	
  65

  	
   

  	
  27

  

 

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

Example of the filling the sample

	
  Name of firm
  (organization department)

  	
   

  	
  The Moscow branch of OAO Tsentrtelecom

  
	
  Document code

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
   

  
	
  Firm code

  	
   

  	
  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)

 38
 

 

 

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”

	
  OAO Rostelecom

  	
   

  	
  Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  
	
  OAO Rostelecom

  	
   

  	
  OAO North-Western Telecom

  
	
   

  	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
   

  	
  /signed/ V.A. Akulich

  
	
   

  	
   

  	
   

  
	
  Date January 01, 2006

  	
   

  	
  Date December 27, 2005

  
	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  	
  Seal here

  

 

 39
 

 

Appendix No. 7

to Agreement No. 03-01-1035 (747-05-23)

dt. 01.01.2006

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 41% 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 with
clauses 2.1, 2.2 and 2.3 of Section 2 of this Agreement within the terms
and in the amount indicated further. The total sum of the monetary obligations
of Rostelecom for the services rendered by the Operator to Rostelecom  in accordance with paras 2.1., 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 with paras 2.1, 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 with paras
2.1, 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 Agreement of connection of
telecommunications networks No. _____________ in the redaction dated
_____________ (hereinafter — “Agreement of 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
Agreement of connection.

 40
 

 

 

	
  OAO Rostelecom

  	
   

  	
  Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  
	
  OAO Rostelecom

  	
   

  	
  OAO North-Western Telecom

  
	
   

  	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
   

  	
  /signed/ V.A. Akulich

  
	
   

  	
   

  	
   

  
	
  Date January 01, 2006

  	
   

  	
  Date December 27, 2005

  
	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  	
  Seal here

  

 41
 

 

Appendix No. 8

to Agreement No. 03-01-1035
(747-05-23)

dt. 01.01.2006

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 ratification conditions while billing:

6.3.1            Minimum non-tarifed 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),

 42
 

 

 

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

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Rostelecom data

  	
   

  	
  Operator data

  	
   

  	
  Discrepancies

  
	
  User

  category

  	
   

  	
  Tariff

  category

  	
   

  	
  Direction

  	
   

  	
  Direction

  code

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  Total

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  Total

  	
   

  	
  min

  	
   

  	
  %

  (rubles)

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Table 2. Format of call service data

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

 43
 

 

 

	
  Tel_A*

  	
   

  	
  Tel_В*

  	
   

  	
  Mn_I*

  	
   

  	
  Mn_O*

  	
   

  	
  Date*

  	
   

  	
  Time*

  	
   

  	
  D_sec*

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

* fill-in spaces are marked

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

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

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

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

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

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

Field D_sec*: Call
duration (in seconds)

 

	
  OAO Rostelecom

  	
   

  	
  Operator:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  
	
  OAO Rostelecom

  	
   

  	
  OAO North-Western Telecom

  
	
   

  	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
   

  	
  /signed/ V.A. Akulich

  
	
   

  	
   

  	
   

  
	
  Date January 01, 2006

  	
   

  	
  Date December 27, 2005

  
	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  	
  Seal here

  

 

 44

 

 

Appendix No. 9

to Agreement No. 03-01-1035 (747-05-23)

dt. 01.01.2006

REGULATIONS

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

1                             Terms and Definitions

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

1.2                     Overdue Accounts Receivable are Users’ indebtedness to pay for the
International and Long distance Telecommunication Services rendered to the
latter by Rostelecom and defaulted by 
the indicated in the Agreement (Bill) term. The Overdue Receivables fall
into Receivables Real for Collection, Bad Receivables.

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

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

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

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

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

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

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

1.6                     Payables due Users — indebtedness of Rostelecom towards legal
entities, individuals, individual entrepreneurs in the amount of funds received
on account of further long-distance and international telecommunications. Payables
due Users are reflected in the books of Rostelecom.

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

-                    the limitation
period in relation to indebtedness has elapsed;

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

2                             General

2.1                     These Regulations defines the method of the
Users’ Accounts Receivable operation by the Operator. Herewith the Accounts
Receivable arise from the International and Long-Distance Telecommunication
Services rendering to the Users by Rostelecom and the delivery of information
by the Operator to write off the Users’ Accounts Receivable and Notes
Receivable to the Users.

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

3                             Reconcilement of Indebtedness

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

4                             Adjustment of Indebtedness

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

 45
 

 

 

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

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

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

4.3                     Correction of the indebtedness shall be
performed on a monthly basis as of the last reporting day of each month
excluding October, November, and December.

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

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

4.4.2            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.);

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

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

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

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

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

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

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

5                             Inventory of Indebtedness

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

5.2                     As per results of inventory the Operator draws
up:

5.2.1            Inventory Deed as per Form 3
of the Regulations;

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

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

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

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

Documents are submitted by the Operator on paper
(excluding Appendices to Inventory Deed) and electronically (Excel format,
except document copies confirming the necessity of adjustment of Receivables
due from Users and

 46
 

 

 Payables due
Users) not later than January 31 of the year which follows the year the
inventory is taken as of September 30.

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

Approval of the said documents by Rostelecom implies:

5.3.1            approval by Rostelecom
of inventory results;

5.3.2            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:

5.3.3            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;

5.3.4            approved copy of
Inventory Deed;

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

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

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

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

6                             Order of Collection of Overdue
Receivables

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

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

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

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

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

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

 47
 

 

 

6.4                     No later than 20 days after the Notification
letter mentioned in clause 6.3.3. is delivered the Operator shall send to
Rostelecom the information on 1) the overdue Accounts Receivable existing (in
case it is more than 200 rubles for an individual and more than 500 rubles for
a legal entity) in connection to the corresponding Users and indicating the
pre-trial measures undertaken by the Operator with the purpose of receiving the
overdue Accounts Receivable from the Users; 2) the amount of the state duty
payable in accordance with each statement of claim indicating the payment
details and the purpose of payment.

6.5                      Within 5 working days after the receipt of the
information from the Operator indicated in clause 6.4 Rostelecom shall
independently pay the state duty and sends the copy of the duty payment order
to the Operator.

6.6                      The Operator having received the duty payment
copy within 20 days shall send a claim on the overdue Accounts Receivable to
the court of general jurisdiction (against the individual Users) or to the
Arbitrage Court (against the legal entities or non-incorporated individual
entrepreneurs Users).

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

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

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

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

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

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

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

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

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

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

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

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

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

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

The Operator’s Services cost under clauses 2.2 and 2.3
of this Agreement increases to the amount of the money sum received during the
receipt of funds period.

 48
 

 

 

8                             List of Forms to Appendix:

Form 1. Adjusted debts due from/to the users for long-distance and
international telecommunications provided by OAO Rostelecom as of
_____________________

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 _____________________

Form 3. Deed of Inventory of user settlements for long-distance
and international telecommunications provided by OAO Rostelecom

Form 4. Reference to Deed No. __ of __________ of Inventory
of user settlements for long-distance and international telecommunications
provided by OAO Rostelecom.

as of “        “                                             .

Form 5. 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 ____________________________

Form 6. Register of written substantiations 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 ____________________________

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
____________________________

Form 8. Record of money funds received on account of written-off
debtor indebtedness

 

	
  OAO
  Rostelecom

  General
  Director

  OAO Rostelecom

  /signed/ D.Ye. Yerokhin

  Date January 01,
  2006

  Seal here

  	
   Operator:

  General Director

  OAO North-Western
  Telecom

  /signed/ V.A. Akulich

  Date December 27,
  2005

  Seal here

  

 

 

 49

 

 

	
  

  	
  Form 1

  
	
   

  	
  I
  Approve

  
	
   

  	
   

  
	
   

  	
  (Name,
  title)

  
	
   

  	
   

  
	
   

  	
  (Date)

  

 

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

1. On accounts receivable

Debts for the services to which 18% VAT is
applied

	
  

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay for telecommunications

  associated with the adjusted debts

  	
   

  
	
   

  	
   

  	
  Period of

  	
   

  	
  towards growth of

  indebtedness

  	
   

  	
  towards reduction of

  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Ref. No.

  	
   

  	
  indebtedness

  creation

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
     

  	
   

  	
        

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
     

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
     

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 

 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
  department

  	
   

  	
  Type of activity

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Operation type

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  number

  	
   

  	
   

  
	
  Warrant for inventory-taking:

  	
   

  	
  order, resolution,
  regulation

  	
   

  	
  date

  	
   

  	
   

  
	
   

  	
   

  	
  Cross out the
  irrelevant.

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Document number

  	
   

  	
  Document date

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  DEED

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

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

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

During the inventory-taking
the committee discovered the following:

1. On accounts receivable
for the services

	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Data of the “Notes to the Deed of Inventory”

  	
   

  
	
  Ref. No.

  	
   

  	
  Number

  of account

  	
   

  	
  Account

  name

  	
   

  	
  Accounting

  figures

  	
   

  	
  Note,

  Deed

  number

  	
   

  	
  Total sum

  	
   

  	
  Including

  the

  unconfirmed

  	
   

  	
  Reasons

  	
   

  	
  Adjustments

  needed

  	
   

  	
  Bad

  debts

  	
   

  	
  Qualified

  bad

  debts

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  7

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 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)

  
	
   

  	
   

  	
   

  	
   

  
	
  department

  	
   

  	
   

  	
  (date)

  

 

Reference

to Deed No.        of  “       
“                 
.

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

Rostelecom

as of “        “                 .

	
  

  	
   

  	
  Borrower’s, creditor’s

  	
   

  	
  Debt

  	
   

  	
  Accounting

  	
   

  	
  Document in support of the debt

  (reconcilement act or primary documents (on

  the sums that are minimum for the

  	
   

  
	
   

  	
   

  	
  name, address and

  	
   

  	
   

  	
   

  	
  Starting

  	
   

  	
  figures, rubles,

  	
   

  	
  reconcilement act to be made out)

  	
   

  
	
  Ref. No.

  	
   

  	
  telephone number

  	
   

  	
  What for

  	
   

  	
  date

  	
   

  	
  kopecks.

  	
   

  	
  name

  	
   

  	
  number

  	
   

  	
  date

  	
   

  	
  sum

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Debts

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Sum of the debt with regard to the adjustment

  	
   

  	
   

  	
   

  
	
  unconfirmed by

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Including the bad/uncalled

  	
   

  	
   

  	
   

  
	
  the borrowers

  	
   

  	
  Reasons

  	
   

  	
  Adjustments needed

  	
   

  	
  Total

  	
   

  	
  sum

  	
   

  	
  classification

  	
   

  	
  Notes

  	
   

  
	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Accountant

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  signature

  	
   

  	
  name

  	
   

  	
   

  

 

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

Notes:

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

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

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

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

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

 60
 

 

 

	
  

  	
  Form 5

  
	
   

  	
   

  
	
   

  	
  I
  Approve

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
  (Name,
  title)

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
  (Date)

  

 

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

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

Part 1. General

	
  Name of operator:

  	
   

  	
   

  	
   

  
	
  Number and date of the
  document:

  	
   

  	
   

  	
   

  
	
  Responsible division:

  	
   

  	
   

  	
   

  
	
  Performer and their
  contacts:

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

  
	
  Debtor/creditor legal
  address and physical address:

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

  
	
  VAT in the indebtedness
  (rubles)

  	
   

  	
   

  	
   

  
	
  Type of indebtedness
  (accounts receivable / accounts payable):

  	
   

  	
   

  	
   

  
	
  Date of indebtedness
  creation in the record:

  	
   

  	
   

  	
   

  
	
  Date of inventory
  accounting of the indebtedness:

  	
   

  	
   

  	
   

  
	
  Grounds for indebtedness write-off:

  	
   

  	
   

  	
   

  

 

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

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

  
	
  For indebtedness
  write-off due to limitation period expiry:

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

  

 

 61
 

 

 

	
  Number and date
  of the executive document:

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

  
	
  Other enclosed documents (titles and details):

  	
   

  	
   

  	
   

  

 

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

	
  Director

  	
  (Full
  name)

  
	
   

  	
   

  
	
  Chief accountant

  	
  (Full
  name)

  

 

 62

 

Form 6

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

 

	
  Ref.

  No.

  	
   

  	
  Name of

  counterparty

  	
   

  	
  Period of 

  indebtedness 

  creation

  	
   

  	
  Type of indebtedness 

  (debtor for services, 

  VAT 18% -1/debtor 

  for services, VAT 0% 

  - 2/credit for services,

  VAT 18% - 3/credit 

  for services, 

  VAT 0% - 4)

  	
   

  	
  Grounds for indebtedness

  write-off 

  (period of limitation 

  expiry —1/ legal entity 

  liquidation — 

   2/ death of the

   individual — 3/ 

  expiry of period for 

  sending an executive 

  document —4)

  	
   

  	
  Sum of indebtedness 

  (rubles, koppeks,)

  	
   

  	
  Including VAT 

  (rubles,

  koppeks,)

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
  Accounts receivable

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to period of limitation expiry

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to legal entity liquidation

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to the death of the individual

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
  Accounts payable

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to period of limitation expiry

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to legal entity liquidation

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to the death of the individual

  	
   

  	
   

  	
   

  	
   

  

 

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

 

 

 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.

  	
   

  	
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  Total

  	
   

  	
  Including VAT

  	
   

  	
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  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

  	
   

  	
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  Director

  	
  (Full name)

  
	
   

  	
   

  
	
  Chief accountant

  	
  (Full name)

  

 

 

Form 8

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

 

	
  

  	
   

  	
  Period of indebtedness write-off

  	
   

  	
   

  	
   

  	
  Sum received on

  account of

  	
   

  
	
  Ref. No.

  	
   

  	
  Month

  	
   

  	
  Year

  	
   

  	
  Name of counter party

  	
   

  	
  indebtedness

  	
   

  
	
  1

  	
   

  	
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  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

  	
   

  	
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  9

  	
   

  	
  10

  	
   

  
	
  

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  XExhibit 4.23

AGENCY AGREEMENT No. 34-06-03

dated February 22,
2006

This Agreement is entered into by
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 Sibirtelecom, an Open Joint-Stock Company, hereinafter referred to as the “Operator”,
represented by General Director A.I. Nikitin, authorized to act by Charter, on
the other part, hereinafter collectively referred to as the “Parties”, as
follows:

SECTION I.
GENERAL PROVISIONS

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

A.                         (i) Its telecommunications network is
connected to the Operator’s network at a local or a zonal level, or

                                      (ii) A telecommunications operator whose
telecommunications network is connected to another telecommunications operator’s
network which is connected to the Operator’s network at a local or a zonal
level,

B.                           Any long-distance and international traffic
generated inside such operator’s network is routed via the Operator’s network
and Rostelecom network,

C.                           Such
operators provide their users with access to long-distance and international
telephone communication service offered by Rostelecom,

D.                          Such operator is not included in the “List of
associated Operators” given in Appendix No.     to
Agreement No.       dated                ,
concluded between Rostelecom and the Operator.

1.3.                “Users” shall mean legal entities, including
subscribers who order and/or use telecommunications service offered by
Rostelecom via the Operator.

1.4.                “Reporting period” means a calendar month,
during which agreements between Users and Associated Operators were concluded
on behalf and at the expense of Rostelecom.

1.5.                “Settlement period” means a calendar month
beginning immediately after the Reporting period.

2.         SUBJECT
MATTER OF THE AGREEMENT

2.1.                    Pursuant to this Agreement, the Operator
undertakes to perform the following legal and other acts, on behalf and at the
expense of Rostelecom:

2.1.1.           enter into agreements, on behalf of Rostelecom, using one of the forms (Form 1
or Form 2) provided in Appendix No. 1 hereto, with each of Associated
Operators, except as expressly provided for in Paragraphs 6.2., 6.7. and 6.9.
below.

2.1.2.           enter, on behalf of Rostelecom, using the form provided in Appendix No. 2
hereto, agreements for provision, by Rostelecom, of long-distance and
international telecommunication services, with Users which may apply to
Operator for such agreements, by means of a single document.

2.1.3.           where required in connection with the entering into agreements referred
to in Paragraph 2.1.1. above, negotiate with all Connection Operators to agree
on the terms and conditions of agreements provided in Appendix No. 1
hereto, and generally to do anything as may be necessary to assure that such
agreements are entered into with Associated Operators.

3.         GENERAL
REQUIREMENTS TO THE FULFILLMENT OF THE COMMISSION

 

3.1.                    Agreements with Associated Operators as
referred to in Paragraph 2.1.1. above shall be entered into with each of the
Associated Operators, except as expressly provided for in Paragraphs 6.2., 6.7.
and 6.9. below, and further with the exception of:

3.1.1.           Associated
Operators whose telecommunication networks are effectively connected to the
Operator’s network as of the effective date of this Agreement — until the
moment when a network connection agreement is entered into between the Operator
and the respective Associated Operator whereby the Associated Operator shall
provide the call initiation service to the Operator in accordance with the “Network
connection and interaction regulations” approved by Resolution of the Russian
Government No. 161 dt. 28.03.2005, in connection with the
long-distance and international telecommunication services provided by
Rostelecom to Associated Operators’ Users;

3.1.2.           other
Connection Operators, with the exception of those referred to in Paragraph
3.1.1. — concurrently with a network interconnection agreement being entered
into between the Operator and respective Associated Operator whereby the
Associated Operator shall provide the call initiation service to the Operator
in accordance with the “Network 
interconnection and interaction regulations” approved by Resolution of
the Russian Government No. 161 dt. 28.03.2005, in connection with the
long-distance and international telecommunication services provided by
Rostelecom to Associated Operators’ Users.

3.2.                    Where a Form 1 or a Form 2 agreement
referred to in Paragraph 2.1.1. is entered into with Associated Operators, the
Operator shall not depart from the terms and conditions of such agreements as
stated in Form 1 or Form 2, respectively, of Appendix No. 1
hereto. If a Associated Operator refuses to enter into an agreement on terms
and conditions set forth in Form 1 or Form 2 of Appendix No. 2
to this Agreement, proposing amendments to such terms and conditions, the
Operator shall not agree to such amended terms and conditions without
Rostelecom’s prior written consent.

3.3.                    Where an agreement referred to in Paragraph
2.1.2 is entered into with Users, the Operator shall not depart from the terms
and conditions of such an agreement as set forth in Appendix No. 2 hereto.

SECTION II.
ENTERING INTO AGREEMENTS WITH ASSOCIATED OPERATORS

4.         AGREEMENT
OFFERINGS

4.1.                    Within fifteen (15) days after the effective
date of this Agreement, the Operator shall submit to Rostelecom a list of
Associated Operators (see Appendix No. 4) specifying trade name, legal and
actual address, based on information available with the Operator, with which
agreements are to entered into using forms provided in Attachment No. 1.

4.2.                    Within ten (10) days after the effective
date of this Agreement, Rostelecom shall issue a power of attorney to the
Operator authorizing the latter to perform actions described in Paragraph 2.1
above. of this Contract Such power of attorney shall be with the right of
sub-delegation.

4.3.                    Within ten (10) days after receipt of the
power of attorney from Rostelecom as referred to in Paragraph 4.2. above, the
Operator shall send each Associated Operator a cover letter with a binding
offer prepared based on Form 1 and a binding offer prepared based on Form 2
as provided in Appendix No. 1 hereto (hereinafter collectively the “Binding
Offers” and separately “Binding Offer”) attached, each in three counterparts.
Each counterpart of the Binding Offers so given shall be signed by the Operator’s
authorized signatory. Also, a copy of the power of attorney referred to in
Paragraph 4.2. shall be enclosed with the Binding Offers. of this Contract.

4.4.                    A cover letter to the Associated Operator
referred to in Paragraph 4.3. above shall contain the following:

4.4.1.           An
offer to the Associated Operator to accept either of the proposed Binding Offer
options (Form 1 or Form 2), at the Associated Operator’s discretion.

4.4.2.           a
reasonable time period for the acceptance of the Binding Offer. Such time
period shall be determined by the Operator at its discretion, provided that it
shall not exceed thirty (30) days after the date on which the Binding Offers
are sent to the Associated Operator.

4.4.3.           Acceptance
format requirements as defined in Paragraph 5.1 below. of this Contract.

4.5.                    Within three (3) business days after
expiration of the time period referred to in Paragraph 4.3, the Operator shall
provide a report on offers forwarded to Associated Operators in Excel format by
e-mail to the address: RVGromiko@tcms8.ru.
Or by fax No. (383)-22-00-328 in the form of Appendix No. 3.

5.         ACCEPTANCE

5.1.                    An acceptance of a Binding Offer by a
Associated Operator shall only be acknowledged by the Operator if executed in
the following manner and with the time period allowed for such acceptance in
the cover letter pursuant to Paragraph 4.4.1 above, and in particular provided
that:

- the Associated Operator submitted two counterparts of accepted
Binding Offer signed by an authorized

 

representative of the Associated Operator and verified with the
Associated Operator’s seal.

5.2.                    If the Associated Operator accepts one of the
Binding Offers sent to it, one counterpart of the binding agreement signed by
the Operator and the Associated Operator shall be submitted to Rostelecom
within five (10) business days after the date on which such documents are
received by the Operator from the Associated Operator.

5.3.                    This Agreement may provide for circumstances
(see Article 6 below) in which the Operator may be obligated to
acknowledge acceptance of a Binding Offer executed in a manner inconsistent
with the provision of Paragraph 5.1 above. of this Contract.

6.         NO
ACCEPTANCE

6.1.                    If a Associated Operator to whom Binding Offers
were given does not accept either of them, then, pursuant to the terms and
conditions stated in Article 5 of this Agreement, the Operator shall
notify Rostelecom to that effect within time frames referred to in Paragraphs
6.2, 6.7, 6.9 below and shall concurrently provide Rostelecom with the
following information:

-                                  Associated Operator’s trade name;

-                                  Associated Operator’s legal and physical
addresses;

-                                  Names of contact persons;

-                                  Grounds or reasons for disagreement, if the
Associated Operator submitted a letter to the Operator stating reasons for its
disagreement with the proposed agreement;

-                                  Contact telephones, faxes, e-physical address.

6.2.                    If within the time period provided for
acceptance of the Binding Offer by a Associated Operator, the Operator receives
a message from the Associated Operator stating its refusal to enter into the
agreement or its intent to enter into an agreement whereof subject matter is
different from that stated in Form 1 or Form 2 of Appendix No. 1,
or if no message related to the Binding Offer is received by the Operator or
Rostelecom, the Operator shall notify Rostelecom to that effect within three (3) business
days after the expiration of the time period provided for acceptance by the
Associated Operator. The Operator shall be discharged from its agency
obligations with respect to the relevant Associated Operator as from the moment
when the information referred to in Paragraph 6.1. is sent to Rostelecom.

6.3.                    If within the time period provided for
acceptance of the Binding Offer by a Associated Operator, the Operator receives
a message from the Associated Operator stating its willingness to enter into
the agreement on terms and conditions (other than subject matter) different
from those stated in Form 1 or Form 2 of Appendix No. 1, i.e. a
counter-offer, the Operator shall notify Rostelecom to that effect within three
(3) business days after the expiration of the time period provided for the
acceptance by the Associated Operator.

6.4.                    Within ten (10) days after receipt of
notice from the Operator as referred to in Paragraph 6.3., Rostelecom shall
notify the Operator of its full or partial consent or refusal to give consent
to the Associated Operator’s counter-proposals.

6.5.                    If full consent to the Associated Operator’s
counter-proposals is given by Rostelecom, the Operator shall accept the
Associated Operator’s counter-offer; in case of Rostelecom’s partial consent or
refusal to give consent to the Associated Operator’s counter-proposals, the
Operator shall negotiate with the Associated Operator to agree on the terms and
conditions of the Binding Offer which were not accepted by the Associated
Operator. Maximum duration of such negotiations shall not exceed fifteen (15)
days after their commencement date. The Operator shall notify Rostelecom of the
results of such negotiations within three (3) business days after their
completion. If as the result of such negotiations the Associated Operator gave
full consent to the terms and conditions of the Binding Offer based on either Form 1
or Form 2 as provided in Appendix No. 1 and accepted such Binding
Offer, the Operator shall, concurrently with the negotiations results notice,
submit documents referred to in Paragraph 5.2 above to Rostelecom. of this
Contract.

6.6.                    If as the result of such negotiations, the
Associated Operator did not give full consent to the terms and conditions of
the Binding Offer based on either Form 1 or Form 2 as provided in
Appendix No. 1, Rostelecom shall within five (5) business days after
receipt of the negotiations result notice from the Operator as provided for in
Paragraph 6.5. above, shall resolve upon whether entering into an agreement
with the Connected  Operator on the terms
and conditions proposed by the latter (i.e. acceptance of counter-offer) is
possible.

6.7.                    If Rostelecom notifies the Operator within the
time period referred to in Paragraph 6.6. above of its willingness to enter
into the agreement on the terms and conditions proposed by the Associated
Operator, the Operator shall enter into an agreement with the Associated
Operator on  the terms and conditions
agreed upon as the result of negotiations, accept the Associated Operator’s
counter-offer and submit originals of executed agreement and/or documents
evidencing the entering into such agreement with the Associated Operator on
such terms and conditions within three (10) business days. If Rostelecom
notifies the Operator within the time period referred to in Paragraph 6.6.
above of its decision not to enter into the agreement on the terms and
conditions proposed by the Associated

 

Operator, the Operator shall be relieved from its agency obligations
with respect to the relevant Associated Operator as from the moment of receipt
of such notice.

6.8.                    If within the time period provided for the
acceptance of the Binding Offer by the Associated Operator the latter gives
full and unconditional acceptance of the Binding Offer whether based on Form 1
or Form 2, but other than in compliance with the Binding Offer acceptance
requirements set forth in Article 5, the Operator shall notify Rostelecom
to that effect within three (10) days after receipt of such acceptance of
the Binding Offer from the Associated Operator. Rostelecom shall, within three (3) days
after receipt of such notice from the Operator, determine whether such
acceptance is to be considered valid and sufficient and shall notify the
Operator of such a determination.

If the Associated Operator gives full and unconditional acceptance of
the Binding Offer whether based on Form 1 or Form 2, but with a delay
of not more than 30 days, and provided no other breach of Binding Offer
acceptance requirements exists, Rostelecom shall determine that such acceptance
is to be considered valid and sufficient, and shall take action described in
Paragraph 6.9 below.

6.9.                    If Rostelecom determines acceptance to be valid
and sufficient, the Operator shall, within three (10) business days after
receipt of a notice from Rostelecom stating such determination, submit
documents to Rostelecom evidencing the entering into an agreement on terms and
conditions as set forth in Form 1 or Form 2 of  Appendix No. 1 to this Agreement. If
Rostelecom determines acceptance by the Associated Operator to be invalid
and/or insufficient, the operator shall, within three (3) business days
after receipt of a notice from Rostelecom stating such determination, give a
message to the Associated Operator requiring it to give acceptance on the terms
and conditions provided in Paragraph 5.1 above. If the Operator does not
receive from the Associated Operator acceptance of the Binding Offer on the
above terms and conditions and before expiration of the time period provided for
such acceptance, the Operator shall be relieved from its agency obligations
with respect to the relevant Associated Operator.

SECTION III. CONCLUDING AGREEMENTS WITH USERS

7.         CONCLUDING AGREEMENTS WITH USERS

7.1.                  Whenever any User (or its properly authorized
representative) applies to the Operator for an agreement for provision by
Rostelecom of long-distance and international telecommunications service, the
Operator shall forthwith enter into an agreement with such User in accordance
with the form provided in Appendix No. 2 to this Agreement.

7.2.                  The agreement with the User is signed in three
copies and sealed with the stamps of its parties. One of the copies is given to
the relevant User, and another is forwarded to Rostelecom not later than the 8
day of the month following the month, in which such agreement was signed with
the User.

SECTION IV. MISCELLANEOUS

8.         AGENCY FEE AND REIMBURSEMENT OF AGENT’S
EXPENSES

8.1.                    In consideration of performance, by the
Operator, of its agency obligations hereunder, Rostelecom shall pay agency fees
to the Operator as follows:

8.1.1.           For
each agreement entered into with a Associated Operator pursuant to Paragraph
2.1.1. of this Agreement, Rubles twenty thousand (20,000) if the agreement is
entered into in accordance with Form 1 of Appendix No. 1, or Rubles
forty thousand (40,000) if the agreement is entered into in accordance with Form 2
of Appendix No. 1, provided that:

a)                           the agreement is entered
into by the Operator on the terms and conditions set forth in respective forms
(Form 1 or Form 2) provided in Appendix No. 1 hereto, or

b)                          the
agreement is entered into by the Operator on terms and conditions different
from those set forth in Appendix No. 1 hereto, based on a determination
made by Rostelecom in accordance with Paragraphs 6.6. and 6.7.

The fee is stated net of VAT which shall be calculated
at a rate applicable at the time when appropriate invoice is issued.

8.1.2.           for
each agreement entered into with a User pursuant to clause 2.1.1 of the
Agreement, a lump sum of Rubles 500 (five hundred) net of VAT calculated at the
rate valid at the moment of the relevant invoice.

8.2.                    Rostelecom further undertakes to reimburse the
Operator for any properly evidenced expenses incurred by it in connection with
performance of its agency obligations hereunder.

9.         REPORTS AND MUTUAL SETTLEMENTS
PROCEDURE

 

9.1.                  Mutual settlements shall be effected on a
monthly basis, pursuant to this Agreement and on the basis of the Operator’s
Agency Report (the “Operator’s Report”) substantially in the form provided in
Appendix No. 3.

9.2.                  The Operator shall, before the 8th day of
the Billing Period, submit the Operator’s Report, together with a bill and VAT
invoice, to Rostelecom. These documents shall also be supported by originals of
source documents evidencing expenses incurred by the Operator to perform its
agency obligations hereunder. Copies of the Operator’s Report, bills and VAT
invoices 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. Invoices are submitted within the
deadlines specified by RF tax code.

9.3.                  Rostelecom shall review the documents submitted
by the Operator and, provided it does not have any objections, shall approve
the Operator’s Report within two (2) business days after the receipt of
the Operator’s Report. If Rostelecom has objections against the documents
submitted by the Operator, Rostelecom shall give written notice to the Operator
of such objections within two (2) business days after receipt of documents
by facsimile. In any such case, Rostelecom shall approve the Operator’s Report
with such objections. A copy of the approved Operator’s Report shall be given
to the Operator by facsimile, while original documents shall be sent by
registered mai with receipt acknowledged.

9.4.                  Rostelecom shall, within ten (10) days
after approval of the Operator’s Report, pay the Operator agency fee calculated
in accordance with Paragraph 8.1. above, and shall reimburse the Operator
for  any and all properly evidenced
expenses incurred by the Operator in connection with performance of its agency
obligations hereunder. If the Operator’s Report is approved with objections,
payment shall be limited to the uncontested amount.

9.5.                  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 accounts (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.

9.6.                  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 to which a Reconciliation Report is given shall either sign the
Reconciliation Report or raise objectives regarding reliability of the
information contained therein within twenty (20) days after the date on which
the Reconciliation Report is sent.

10.      RESPONSIBILITY OF PARTIES

10.1.            The Parties shall be held responsible for their
failure to perform, or improper performance, of their respective obligations
hereunder in the manner and within the scope as provided for by the applicable
law of the Russian Federation and this Agreement.

10.2.            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.

10.3.            If either Party breaches any deadline for the
performance of its obligations hereunder, or performs such obligations in an
unsatisfactory manner, the delinquent Party shall pay the other Party, upon the
latter’s request, a penalty of 0.01% of the total agency fee specified in
Paragraphs 8.1.1 and 8.1.2. above in respect of the calendar month during which
such breach occurred, for each day of a delay with proper performance of its
obligations, but not more than 10% of such agency fee amount. The penalty shall
be paid within 10 days after receipt of an appropriate request from the other
Party.

11.      CONFIDENTIALITY

11.1.            The entire relationship of the Parties
hereunder shall be subject to the confidentiality terms and conditions as set
forth in the Confidentiality Agreement.

11.2.            Any exchange of information between the Parties
hereunder shall be in a manner which shall allow for it to be kept in
confidence in accordance with the Confidentiality Agreement Provisions.

12.      EFFECTIVE PERIOD AND TERMINATION
PROVISIONS

12.1.            This Agreement is entered into for one year and
shall take effect from the moment when it is signed by the Parties. If neither
Party announces termination of this Agreement thirty (30) calendar days before
its stated expiration, this Agreement shall be automatically extended for each
subsequent year. The number of periods for which the effect

 

                                    hereof can be prolonged is not limited. 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.            Early termination of this Agreement shall be
possible upon mutual consent of the Parties or for other causes provided for by
the applicable law of the Russian Federation.

12.3.            Upon termination of this Contract, the Parties
shall settle mutual accounts within thirty days after the termination date.

13.      MISCELLANEOUS

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

13.2.            Neither Party shall assign any of its rights
and obligations hereunder within prior written consent of the other Party.

13.3.            Each Party acknowledges the other Party’s
rights to all brands, trademarks and names and covenants not to make any use
thereof within prior written consent. The covenants undertaken herein shall
survive termination of this Agreement.

13.4.            Authority to enter into agreements with
Associated Operators in accordance with the form provided in Attachment No. 1
shall not be delegated to any third parties within Rostelecom’s consent.

13.5.            Any notices and communications may be given by
the Parties via facsimile, electronic mail, registered mail or courier delivery
service with receipt acknowledged. A delivery confirmation generated by
appropriate e-mail software or, in case of facsimile transmission of a notice,
a copy of the notice with sender’s fax machine stamp (report) evidencing normal
transmission to proper telephone number, shall be sufficient evidence of
delivery.

13.6.            Appendix List:

Appendix No. 1 Agency
Agreement Forms (Form 1 and Form 2).

Appendix No. 2 Form of agreement for provision of
long-distance and international telecommunications by Rostelecom.

Appendix No. 3 Operator’s Agency Report.

Appendix No. 4 List of Associated Operators

13.7.            Either Party to this Agreement may propose on
amendments hereto. Any amendments and additions properly agreed upon and
executed shall constitute integral parts of this Agreement.

14.                   SIGNATURES AND DETAILS OF THE PARTIES

	
  Full or statement name of the

  company

  	
   

  	
  OAO
  Rostelecom

  	
   

  	
  OAO
  Sibirtelecom:

  
	
  Location

  	
   

  	
  Delegatskaya st. 5, 127091, Moscow, Russian

  Federation

  	
   

  	
  M. Gor’kogo, 53, 630099,

  Novosibirdk, Russian Federation

  
	
  Postal address

  	
   

  	
  2nd street of Soyuza Molodezhi,

  630082, Novosibirsk, Russian

  Federation

  	
   

  	
  M. Gor’kogo, 53, 630099,

  Novosibirdk, Russian Federation

  
	
  Telephone:

  Telephone (by the postal address)

  	
   

  	
  (383-2) tel. 22-36-56, fax 28-24-53

  	
   

  	
  (383-2) tel. 19-11-06, fax 23-54-45

  
	
  Account number:

  	
   

  	
  Acc. 40702810044090100360,

  Corr. Acc. 30101810500000000641,

  BIC 045004641

  	
   

  	
  Acc. 40702810144070102945,

  Corr. Acc. 30101810500000000641,

  BIC 045004641

  
	
  Full name of the banking

  establishment

  	
   

  	
  Siberian bank of RF Savings Bank, the

  city of Novosibirsk, Central OSB

  No. 0139/0279

  	
   

  	
  Siberian bank of RF Savings Bank,

  the city of Novosibirsk, Central OSB No. 139

  
	
  Identification number TIN/KPP

  	
   

  	
  7707049388 / 540202001

  	
   

  	
  5407127828 / 997760001

  
	
  Industry code by OCIEA

  	
   

  	
  64.20

  	
   

  	
  64.20

  
	
  Company code by OKPO

  	
   

  	
  17514186

  	
   

  	
  01158832

  

 

 

	
  Rostelecom:

  General Director

  OAO Rostelecom

  	
  Operator:

  General Director

  OAO Sibirtelecom:

  
	
   

  	
   

  
	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  dated February 22,
  2006

  Seal here

  	
  /signed/ A.I. Nikitin

  dated February 22,
  2006

  Seal here

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"}]]