Document:

Exhibit 4.18

AGREEMENT
No 753-05-23

 

	
  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 “Far Eastern Telecommunications Company”, hereinafter referred to as the “Operator”,
represented by General Director A.A. Alekseyev, authorized to act by Charter,
on the other part hereinafter collectively referred to as the “Parties”, as
follows:

Taking into account that

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

b)
The Parties signed the Agreement on network connection dated August 03,
2003 No. 1-DVF,

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, Reconciliations, Addenda and
Additional Agreements.

1.2.                             “Operator’s AВС 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.                             “Rostelecom License” means a license for long-distance and
international telecommunications No. 29777 dated 11.12.2003.

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

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

1.6.                             “Users” means persons ordering and/or using
Telecommunication Services on the basis of a Public Offer of Rostelecom through
an Operator or through an Associated Operator.

1.7.                             “Earned income”
means monetary funds received by the Operator from the Users in the
correspondent month as a Telecommunication Services payment. 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” shall mean a calendar month immediately
following the one in which Telecommunication Services was provided to Users.

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

1.10.                       “Long-Distance telecommunications” means the Telecommunication Services between
Operator’s ABC zone Users and other AВС / 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.

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

2.                                     Subject Matter of the Agreement

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

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

3.                                     Rights and Obligations of the
Parties

3.1.                             Rostelecom undertakes the following
obligations:

3.1.1.                    According
to the legislative procedure to prescribe Tariff and to bring it to notice of
the Operator and the Users for the Telecommunication Services. If the fixed
Tariff is changed not less than thirty (30) days before the date when new
tariff is introduced, to give the Operator a written notice about such changes.

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.

3.1.4.                    To
inform the Operator about the Agreements signed with Associated Operators
similar to this Agreement.

3.2.                             Rostelecom has the following rights:

3.2.1.                    To
ask from the Operator to transfer money due to Rostelecom for rendered Services
in accordance with provisions of clause 4 of this Agreement.

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 No. 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 send the Users information about any changes of Tariffs for the
Telecommunication Services and the procedure of receiving and payment for
Telecommunication Services.

3.3.2.                    To
record the Telecommunication Services, rendered to the Users by Rostelecom
using all the Telecommunications equipment.

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

3.3.4.                    In
the Billing period to present (compose and provide) the bills on behalf of
Rostelecom, for the Services rendered to the Users. The bills must be presented
to the Users before the 15th day of the Billing period, indicating the total
amount of payment and the dates of rendering of each type of
telecommunications, their volume and the cost of each service type, as well as
the reminder that the User must pay for the Services within 10 days from the
moment of issue of the bill. The bills are issued to the Users on the basis of
the indications of the Operator’s communication gear. The bills for the
Services rendered to the Users must be based on the Tariffs set by Rostelecom,
and taking into consideration the Tariff change by Rostelecom within the
context of one-time arrangements.

3.3.5.                    To
get money on its bank account for the Telecommunication Services from the
Users.

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
and connected with rendering of Services.

3.3.8.                    Monthly
according to clause 4 of this Agreement to transfer money due to Rostelecom for
the Telecommunication Services rendered.

 

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3.3.9.                    To
issue invoices and to present Rostelecom the reports necessary for the
formation of the purchase ledger of the Telecommunication Services, rendered to
Users in compliance to Appendix 4 to this Agreement;

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

3.3.11.              To
provide archiving of documents — bills, drawn up for the Users for the
Telecommunication Services, the Telecommunication Services Billing data,
documents, proving the Users’ payment for the Telecommunication Services
according to the law and the Operator’s internal regulations on archiving terms
of the documentation. To present the certified copies of the basic documents
upon request of Rostelecom or third parties in statutory cases within three (3) working
days by fax and fifteen (15) working days by post upon receipt of the
corresponding demand.

3.3.12.              To
issue and to present to Rostelecom information in the format of the due form of
the statistical reporting, including data about the Telecommunication Services
rendered to the Users in form and in terms foreseen in Appendix 6 to this
Agreement.

3.4.                             The Operator has the following rights:

3.4.1.                    On
payment for the Service from Rostelecom for the fulfillment of the obligations
under this Agreement in the amount ad according to the procedure foreseen by
Clause 4 of this Agreement.

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

3.4.3.                    To
get information and documents from Rostelecom necessary for the fulfillment of
the obligations accepted under this Agreement.

3.4.4.                    To
suspend in due order the access to the Telecommunication Services of the
Operator’s Users, who did not pay for these services in due time.

3.4.5.                    For
the purpose of the fulfillment of its obligations under this Agreement to sign
Agreements with Associated Operators.

3.5.                             The Parties undertake the following
obligations:

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

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

3.5.3.                    In
accordance with the law in force to render information reference services to
the Users.

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

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

4.                                     Parties Settlement

4.1.                           Mutual settlements between the Parties are made
monthly on the basis of this Agreement, the Report of the Operator according to
the form given in Appendix 3 (The Operator’s Report), Acceptance act of
delivery and acceptance of services according to the form given in Appendix 5
(Acceptance Act), Offset Act counter-claims (Offset Act) and Invoice (Invoice).
Sums due to payment under this Agreement are calculated according to the
following:

4.1.1.                    The Operator should transfer Rostelecom 100%
(hundred percent) of the Earned Income for the Telecommunication Services. The
sums indicated are calculated on the basis of the Operator’s Report.

4.1.2.                    Rostelecom
shall transfer the Operator the payment for the services rendered by the
Operator to Rostelecom in accordance to para. 2.2 and the refund for the
actions of the Operator negotiated in para. 2.1, Section 2 of this
Agreement. The amount of payment, the procedure of settlement of the accounts
between the Parties for the services rendered by the Operator to Rostelecom, is
negotiated in Appendix 2 to the Agreement. The sums indicated are calculated on
the basis of the Acceptance Act.

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4.1.3.                    The
Parties agree about the possibility of offsetting of counter-claims
(obligations) by way of signing an Offset Act indicated in Appendix 7. The
transfer of money from the Operator to Rostelecom is performed in the part,
which was not written off by set off, and is made on the basis of the invoice
issued by Rostelecom.

4.1.4.                    Notwithstanding
the provisions of para. 4.1.3., against the obligations fulfillment, indicated
in para. 4.1.1. the Operator shall on a monthly basis, no later than the 25th day of a month of the Billing Period to make a
minimum payment to Rostelecom in the amount of 39% of the Accrued Income
according to the invoice issued by Rostelecom and in compliance to para. 4.3 of
this Agreement.

4.2.                             The Operator sends the Operator’s report to
Rostelecom no later than the 7th day of the Billing month. If the day of
submission coincides with a day-off, the Operator sends such a report no later
that a last but one working day of the indicated period. Together with the
Report the Operator sends to Rostelecom an Acceptance Act and invoices with the
price of services and the refund of the Operator. Copies of the Operator’s
Report, Acceptance Act and 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.

4.3.                             Rostelecom reviews the submitted by the
Operator documents. If there are no remarks, Rostelecom approves the Operator’s
Report and the Acceptance Act. Together with that Rostelecom bills the Operator.
If Rostelecom has objections against the documents submitted by the Operator,
Rostelecom shall give written notice to the Operator of such objections within
three (3) business days after receipt of documents by facsimile.
Rostelecom approves the Operator’s Report and the Acceptance Act with remarks,
and issues the Bill for the settlement of payments for the uncontested amount.
Copies of the Bill and the approved Operator’s Report and Acceptance Act shall
be sent the Operator by fax. Originals of the documents are sent by registered
mail with recept 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.                             Being not limited by the provisions of para.
4.1.3. the Parties agree to carry out offsets of other counter-claims
(obligations) on the basis of the Offset Act.

4.6.                             Day of money transfer under this Agreement by
the Operator shall be deemed the day of writing off the assets from the
Operator’s account.

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

4.8.                             Quarterly and upon necessity Rostelecom and the
Operator perform the inspection of mutual account settlement. The
Reconciliation report of account settlement is drawn up by the interested party
in two copies and signed by the authorized representatives of the Parties. The
Party receiving the Reconciliation report of account settlement must sign the
Reconciliation report of account settlement or present their objections
concerning the reliability of the information contained in it within the period
of twenty (20) days from the date of dispatch of the Reconciliation report of
account settlement.

4.9.                             The indebtedness of the Users for the
Telecommunication Services rendered by Rostelecom  is the Receivables of Rostelecom. The
procedure of levying these Receivables is described in Clause 5 of this
Agreement.

4.10.                       All other questions in connection to the
settlement of the accounts of the Parties under this Agreement  but not described in this clause 4 are
regulated by Appendix 7 to this 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 and the inner regulations of the performance of the claiming
proceedings adopted by the Operator.

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

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

5.4.                           Claiming activities on levying the Receivables
from the Users is performed by the Operator independently in favour of
Rostelecom on the basis of the Power of attorney issued by Rostelecom in
accordance to para. 3.1.3. of this Agreement. The procedure of making a claim
for payment on the Users is described in Appendix 9 to this Agreement.

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5.5.                           Claiming activity of the Operator is refunded
by Rostelecom as set in Appendix 2 to this Agreement.

5.6.                           The Operator recalculates the charges for the
Telecommunication Services in case the inconsistence of claims on the User is
proved judicially and in case the inconsistence of claims on the User is
acknowledged by Rostelecom. At the same time the Operator shall send to the
address of Rostelecom the document of court decision, proving the inconsistency
of drawn up bill.

5.7.                           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.

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 thirty (30) 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 from Rostelecom to the
Operator about the changes of the long-distance and international
telecommunication Tariffs, Rostelecom obligatory indicates the inclusion (or
exclusion) of indirect tax rates and sums into Tariffs charged 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 the Operator breaches the terms of
fulfilling its obligations of transferring money in favour of Rostelecom.
Rostelecom has the right to charge the penalty interest in the amount of 1/300
of refinancing rate of the Central Bank of the Russian Federation per each day
of delay from the sum that should be paid by the Operator. The Operator is
obliged to pay to Rostelecom the interest within the period of ten (10) banking
days from the moment of the receipt of the corresponding interest 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.                           If, in the course of implementation of this
Agreement, it is found out that the amount calculated on the basis of the
Operator’s data and intended for Rostelecom is below the amount due for the
services actually rendered, Rostelecom shall be entitled to a penalty payable
by the Operator. The amount of penalty interest corresponds to 1/300 of
refinancing rate of the Central Bank of the Russian Federation per each day
starting from the day of the Report submission, where unreliable data were
discovered and till the moment the Operator transfers the money due to payment.
The like forfeit in the form of the interest 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 forfeit, 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 interest 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 the breach by Rostelecom of its obligations
on refunding the services rendered by the Operator, the Operator has the right
to charge Rostelecom the forfeit in the form of penalty interest in the amount
of 1/300 of refinancing rate of the Central Bank of the Russian Federation per
each day of the payment delay. The Rostelecom is obliged to pay to 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 of the Act, the
Operator’s report by Rostelecom or untimely invoice issuing the Operator has
the right to charge Rostelecom the forfeit in the form of penalty interest in
the amount of 1/300 of refinancing rate of the Central Bank of the Russian
Federation from the due sum per each day starting from the day when such a
Report or such an Act should have been approved and till the moment when such
an Act or a Report is effectively approved and received by the Operator. This
forfeit must be paid within the period of ten (10) banking days from the
moment of the receipt of the corresponding payment demand.

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7.7.                           In case of untimely notifications of Rostelecom
set in para. 6.2 of this Agreement the Operator has the right to charge
Rostelecom the forfeit in the form of fine for the amount one hundred thousand
(100,000) rubles per each case of such a breach.

7.8.                           In case of the Operator’s failure to fulfill
its obligations under this Agreement or to fulfill the obligations in due
manner and if in the result of this additional tax obligations, penalty
interests and sanctions will be imposed on Rostelecom for the breach of the tax
and administrative law Rostelecom has the right to charge the indicated sums
from the Operator. This right of Rostelecom commences after the legal hearing
of claims of taxation bodies finishes and at the condition, that Rostelecom
initiates the joining of the Operator to such a legal process. In any case the
amount of the Operator’s responsibility should not exceed the amount of the
Operator’s refund of the corresponding month when the corresponding obligations
of the Operator are not fulfilled or failed to be fulfilled in due manner.

7.9.                           Forfeits, set in paras 7.3 and 7.4 of this
Agreement can be charged from the Operator by Rostelecom providing of observing
by the latter the terms set in paras 4.2-4.4 of this Agreement.

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

8.2.                           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 interested 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:

Physical address:
690950, Vladivostok, Svetlanskaya st., 57

Fax: (4232) 40-80-30

Telephone: (4232)
22-23-84

·             If Rostelecom is the addressee:

Physical address:
680000, Khabarovsk, Pushkina st., 23

Fax: (4212) 30-57-09,
8-800-200-00-77

Telephone: (4212)
30-44-78, 8-800-200-00-33

10.2.                       Any Party
can notify the other Party in written form about the change of its address.

11.                              Effective date of the Agreement
and its validity term

11.1.                       This Agreement comes into effect from the
moment it is signed by both Parties.

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

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are observed:

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

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

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

12.                   Miscellaneous

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

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

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

12.4.        Appendix List:

Appendix No 1 Form of Public Offer.

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

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

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

Appendix No. 5 Acceptance act for services rendered.

Appendix No. 6 List of reporting forms.

Appendix No 7 Settlement procedure.

Appendix No. 8 Check-up procedure.

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

Appendix No. 10 Procedure for Parties handling of claims.

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

13.                   Addresses and banking details of
Parties

 

	
  Rostelecom: 

  OAO Rostelecom 

  Legal address: 

  OAO Rostelecom 

  127091, Moscow, Delegatskaya st., 5 

  Physical address: 

  OJSC Rostelecom Far East Branch 

  680000, Khabarovsk, Pushkina st., 23 

  TIN 7707049388 

  KPP 272102001 

  OGRN 1027700198767 dt. 09.09.2002 

  OKPO 04856442 

  OKVED 64.20 

  OKONKh 52300 

  Bank: Far Eastern Bank of Russian Savings Bank, 

  Ext. office No. 964, Khabarovsk 

  BIC 040813608

  	
  Operator: 

  OAO Dalsvyaz 

  Legal address: 

  ОAО Far Eastern Telecommunications
  Company 

  690950, Vladivostok, Svetlanskaya st., 57 

  Physical address: 

  ОAО Far Eastern Telecommunications
  Company 

  690950, Vladivostok, Svetlanskaya st., 57 

  TIN 2540014227 

  KPP 99775001 

  OGRN 1022501276159 dt. 06.09.2002 

  OKPO 01163193 

  OKVED 64.20.11

   OKONKh 52300 

  Bank: Primorskoye Branch of Savings Bank
  No. 8635, Vladivostok 

  BIC 040507601

  

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  A/c 40702810070000100631 

  Correspondent account: 

  Telephone: (4212) 30-44-78 

  Fax: (4212) 30-57-09, 23-37-21
  

  E-mail: dvf@khb.rt.ru 

   

  Settlement contacts: 

  Kolodkina Natalya Vladimirovna 

  Tel.: (4212) 73-43-09, 8-800-200-00-33
  (ext. 8-52) 

  Fax: (4212) 30-57-09, 8-800-200-00-77
  

  E-mail: knv@khb.rt.ru

  	
  A/c 40702810150020101065 

  Correspondent account: 

  Telephone: (4232) 22-23-84 

  Fax: (4232) 40-80-30 

  E-mail: dsv@dsv.ru 

   

  Settlement contacts: 

   

  Tel.: (4232) 

  Fax: (4232) 

  E-mail:

  

 

14.                              Signatures of the Parties:

	
  For Rostelecom: 

   

  General Director 

  OAO Rostelecom 

   

  /signed/ D.Ye. Yerokhin

  Date: January 01, 2006 

  Seal here

  	
  For Operator: 

   

  General Director 

  OAO Dalsvyaz 

   

  /signed/ A.A.
  Alekseyev 

  Date: January 01, 2006 

  Seal here

  

 

 8

 

Appendix
No. 1

To Contract No. 753-05-23

dt. January 01, 2006

Form of Public Offer

PUBLIC OFFER

on Conclusion of Long-Distance
and International Telecommunications

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,

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 this Public Offer on the Agreement (clause of the Agreement) and/or its provisions
means a corresponding reference on this Public Offer (its clause) and/or its
provisions.

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

a) 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 and in
the manner 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:

3.1.1. a) 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:

 9
 

 

-                                           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. TELECOMMUNICATION SERVICES 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 shall be notified of any limitations on the Telecommunication
Services at the time of order placement or at the time telephone connection if
the order-based service system is used.

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. OBLIGATIONS OF PARTIES

5.1. The Operator undertakes the following obligations:

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

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

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

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

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

5.2. The User undertakes to:

 10
 

 

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 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 Agreement.

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.
Settlement 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.
Long-Distance Telecommunications Tariffs shall be established and revised in
the manner provided for in the applicable law of the Russian Federation.

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

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

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

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

9. SETTLEMENT OF DISPUTES

9.1.
In case of any disputes arising in connection to the Agreement they should be
settled by claiming procedure, in accordance to clause 9. The Local Operator
performs claiming activities on the User according to para. 4.6 by the Operator’s
order.

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

9.3.
In case of failure to fulfill the obligation or to fulfill the obligations in
due manner by the User on payment for the Telecommunication Services the Local
Operator has the right to send the User a correspondent claim and/or bring a
case before a local court of the User on behalf of Rostelecom.

 11
 

 

10. FORCE MAJEURE

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

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. Conditions for the 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. EFFECTIVE PERIOD

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.

General Director

OAO Rostelecom
/signed/ D.Ye. Yerokhin
January, 01, 2006
Seal here

 12
 

 

 

Appendix 2

to Contract No. 753-05-23

dt. January 01, 2006

Cost of
Services and the Amount of the 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 ACTIVITY ,  
  % of Earned income

  	
   

  	
  2.5%

  
	
  5.

  	
   

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

  	
   

  	
  0.04

  
	
  6.

  	
   

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

  	
   

  	
  0.063

  
	
  7.

  	
   

  	
  PREPARATION OF THE REPORTING FORMS, rubles/set

  	
   

  	
  843,727

  
	
  8.

  	
   

  	
  DOCUMENTATION DELIVERY, rubles/min

  	
   

  	
  0.025

  
	
  9.

  	
   

  	
  INFORMATION AND HELPLINE SERVICES FOR CLIENTS, rubles/min

  	
   

  	
  0.05

  

Comment:

1)                  The
cost of the services and the Operator’s remuneration 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.

 

	
  On behalf of Rostelecom: 

   

  General Director 

  OAO Rostelecom 

   

  /signed/ D.Ye. Yerokhin

  Date: January 01, 2006 

  Seal here

  	
  For Operator: 

   

  General Director 

  OAO Dalsvyaz 

   

  /signed/ A.A.
  Alekseyev 

  Date: January 01, 2006 

  Seal here

  

 

 13

 

Appendix
No. 3

To Contract No. 753-05-23

dt. January 01, 2006

Operator’s Report

on the Accrued Income Paid for the Services Rendered to the Users

Under To Contract No. 753-05-23 dt. January 01, 2006

Form 1.1

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

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffic

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
  type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  100

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.2

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

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffic

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
  type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  200

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.3

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

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffic

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
  type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  300

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.4

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

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffi

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
   type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  400

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

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

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 14
 

 

Form 1.6

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

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffic

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
  type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  600

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.7

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

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  
	
  Direction

  	
   

  	
  Line code

  	
   

  	
  In minutes

  	
   

  	
  Without VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  International
  telecommunications, total

  	
   

  	
  10

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Individuals

  	
   

  	
  20

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Self-sustained
  organizations

  	
   

  	
  30

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Budgetary
  organizations

  	
   

  	
  40

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  International
  telecommunications, total

  	
   

  	
  50

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Individuals

  	
   

  	
  60

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Self-sustained
  organizations

  	
   

  	
  70

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Budgetary
  organizations

  	
   

  	
  80

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  total

  	
   

  	
  90

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Notes to the Forms:

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

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)

 15
 

 

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.

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

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

 

 16

 

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

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 17
 

 

2.2 Service prepayment variation
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.

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.

 18
 

 

 

	
  On behalf of Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
  General
  Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  
	
  OAO Rostelecom

  	
   

  	
  OAO Dalsvyaz

  
	
   

  	
   

  	
   

  
	
  /signed/ D.Ye.
  Yerokhin

  	
   

  	
  /signed/ A.A.
  Alekseyev

  
	
  Date:
  January 01, 2006

  	
   

  	
  Date: January 01, 2006

  
	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  	
  Seal here

  

 

 

 19

 

 

Appendix
No. 4

To Contract No. 753-05-23

dt. January 01, 2006

Peculiarities of the Interaction of Rostelecom and the Operator for the
Provision of the Observance of the VAT Law

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

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

The lines of the invoices are filled as follows:

	
  Number

  of invoice line

  	
   

  	
  Order of filling out (what is indicated)

  
	
  1

  	
   

  	
  2

  
	
  1

  	
   

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

  
	
  2

  	
   

  	
  Company name (OAO Rostelecom)

  
	
  2a

  	
   

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

  
	
  2b

  	
   

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

  
	
  3

  	
   

  	
  Dash

  
	
  4

  	
   

  	
  Dash

  
	
  5

  	
   

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

  
	
  6

  	
   

  	
  Name of the client (central agency)

  
	
  6a

  	
   

  	
  Legal address of the client (central agency)

  
	
  6b

  	
   

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

  

Column 1 of the invoice must contain the phrase “Long-distance
telecommunications”, “International telecommunications” or “Long-distance and
international telecommunications” the number and date of the Agreement
concluded between Rostelecom and the Users-legal entities, (if the like
Agreement was concluded by drawing up a single document) or the phrase Public
Offer of the OAO Rostelecom dt. _________ (if the like Agreement was concluded
in any other way). The invoices for the services of Rostelecom rendered to the
population, as well as for the prepayment for the services of Rostelecom
received from the population are not drawn. For the registration in the
account-book the Operator draws up (in a paper form) consolidated invoices: a)
for the total cost of the Services of Rostelecom, rendered to the population
during the 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 a and 6
b are not filled. For the registration in the purchase book the Operator draws
up a similar invoice for the sum of the prepayment received for the services of
Rostelecom from the population, on account of which the services of Rostelecom
were rendered in the accounting period.

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

The Operator draws up reports in respect of the
services of Rostelecom, the reports for the formation of sales and purchase
logs by Rostelecom. The reports for the formation of sales and purchase logs
are drawn up in accordance with the Regulations of keeping log books of the
received and composed invoices, sales and purchase logs by the adjustment of
VAT, approved by Russian Governmental Regulation 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.

 25
 

 

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, 3a, 3b of
the Report are not filled. As regards the cost of the services of Rostelecom
and the sum of the prepayment on account of the rendering of the services of
Rostelecom, that were included into the consolidated invoices registered in the
Report for the formation of the sales log, the Operator draws up a Register
according to Form 2 (at that, the sums included into the Register are
assigned the numeration of the corresponding invoices).

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

In the Report for the
formation of the purchase log the Operator registers the invoices for the
prepayment for the services of Rostelecom, on account of which the services of
Rostelecom were rendered during the 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,
5a, 5b, 6 of the Report are not filled. As regards the prepayments included
into the consolidated invoice registered in the Report for the formation of the
purchase log, the Operator draws up a Register according to Form 4.

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

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

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

 26
 

 

The 0% VAT rate is applied
only in relation to the services rendered to the diplomatic and equated to them
representatives by the telephone 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 telephone numbers given below are intended for
the official use by the representative office”. The letter must contain
the list of the telephone 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) (telephone number).

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

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

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

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

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

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

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

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

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

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

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

Appendices

Form 1. The Report for formation of the sales log

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

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.

 27
 

 

 

	
  OAO Rostelecom:

  

  General Director

  

  OAO Rostelecom

  
/signed/ D.Ye. Yerokhin
Date: January 01, 2006

  Seal here

  	
   

  	
  OAO Dalsvyaz

  

  General Director

  

  OAO Dalsvyaz

  

  /signed/ A.A.
  Alekseyev

  Date: January 01, 2006

  Seal here

  

 

 

 28

 

Form 1

The Report for the
formation of the sales log

	
   

  	
   

  	
  Unique

  identifier

  	
   

  	
  Details of the seller’s

  invoice

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Date of payment of the seller’s invoice (by

  receipt of prepayment or
 by rendering of services

  on account 

  	
   

  	
  Sales

  
	
  Form

  number

  	
   

  	
  of the

  recipient

  of the bill

  	
   

  	
  Number

  	
   

  	
  Date

  (DD.MM.

  YYYY)

  	
   

  	
  Name of

  the Buyer

  	
   

  	
  TIN of the

  client

  	
   

  	
  KPP of the

  client

  	
   

  	
  of the earlier received

  prepayments)

  (DD.MM.YYYY)

  	
   

  	
  total,

  including

  VAT

  
	
   

  	
   

  	
   

  	
   

  	
  1а

  	
   

  	
  1b

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  3а

  	
   

  	
  3b

  	
   

  	
  4

  
	
   

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Total

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Including

  
	
  Sales liable to taxation at the rate of

  	
   

  	
   

  
	
  18 per cent (5)

  	
   

  	
  10 per cent (6)

  	
   

  	
   

  	
  0 per cent

  	
   

  	
   

  	
  20 per cent (8)

  	
   

  	
  Purchases

  
	
  Cost of sales

  without VAT

  (rubles,

  kopecks)

  	
   

  	
  VAT

  amount

  (rubles,

  kopecks)

  	
   

  	
  Cost of sales
 without VAT

  (rubles,

  kopecks)

  	
   

  	
  VAT

  amount

  (rubles,

  kopecks)

  	
   

  	
  (rubles, kopecks)

  	
   

  	
  Cost of sales

  without VAT (rubles, kopecks)

  	
   

  	
  VAT amount (rubles, kopecks)

  	
   

  	
   exempt from taxation (rubles, kopecks)

  
	
  5а

  	
   

  	
  5b

  	
   

  	
  6а*

  	
   

  	
  6b*

  	
   

  	
  7

  	
   

  	
  8а*

  	
   

  	
  8b*

  	
   

  	
  9*

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Invoice
  indication

  (prepayment invoice-

  01/ service payment

  invoice-02)

  	
   

  	
  Indication of services

  liable to taxation at

  the rate of 0% VAT (1)

  	
   

  	
  Number of the payment-

  accounting document — payment

  order (by receipt of prepayment

  or by rendering of services at the

  expense of the earlier received

  prepayment).

  	
   

  	
  Legal address of the client

  (central agency)

  
	
  10**

  	
   

  	
  11***

  	
   

  	
  12

  	
   

  	
  13

  
	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

* - the columns are not filled.

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

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

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief
  accountant

  	
   

  	
  (Full name)

  

 

 29
 

 

 

The description of the fields for the DBF file

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  	 

	
  1.

  	
   

  	
  Form

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 41

  	 

	
  2.

  	
   

  	
  Рeriod_d

  	
   

  	
  С (7)

  	
   

  	
  Accounting period (MM.YYYY)

  	 

	
  3.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

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

  	 

	
  4.

  	
   

  	
  Sel_f_num

  	
   

  	
  С (21)

  	
   

  	
  Details of the seller’s invoice Number

  	 

	
  5.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

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

  	 

	
  6.

  	
   

  	
  Cust_name

  	
   

  	
  С (180)

  	
   

  	
  Client name

  	 

	
  7.

  	
   

  	
  Cust_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN of the client

  	 

	
  8.

  	
   

  	
  Cust_kpp

  	
   

  	
  N (9)

  	
   

  	
  KPP of the client

  	 

	
  9.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (13.2)

  	
   

  	
  Sales total, including VAT

  	 

	
  10.

  	
   

  	
  Pr_net_18

  	
   

  	
  N (13.2)

  	
   

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

  	 

	
  11.

  	
   

  	
  Nds_18

  	
   

  	
  N (13.2)

  	
   

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

  	 

	
  12.

  	
   

  	
  Pr_net_10

  	
   

  	
  N (13.2)

  	
   

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

  	 

	
  13.

  	
   

  	
  Nds_10

  	
   

  	
  N (13.2)

  	
   

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

  	 

	
  14.

  	
   

  	
  Pr_net_0

  	
   

  	
  N (13.2)

  	
   

  	
  Tax-free sales

  	 

	
  15.

  	
   

  	
  Pr_net_20

  	
   

  	
  N (13.2)

  	
   

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

  	 

	
  16.

  	
   

  	
  Nds_20

  	
   

  	
  N (13.2)

  	
   

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

  	 

	
  17.

  	
   

  	
  No_nds

  	
   

  	
  N (13.2)

  	
   

  	
  Sales exempt from taxation (rubles, kopecks)

  
	
  18.

  	
   

  	
  Pay_priz

  	
   

  	
  N (2)

  	
   

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

  
	
  19.

  	
   

  	
  Nds_priz

  	
   

  	
  N (1)

  	
   

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

  
	
  20.

  	
   

  	
  Cust_adr

  	
   

  	
  C(200)

  	
   

  	
  Legal address of the client (central agency)

  
	
  21.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

  	
  Date of liquidation of seller’s invoice

  
	
  22.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  C(21)

  	
   

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

  
														

 

 30
 

 

 

Form 2

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

 

	
  Form 

  number

  	
   

  	
  Ref. No.

  	
   

  	
  Unique

  identifier of

  the recipient

  of the bill

  	
   

  	
  Name of User

  	
   

  	
  Address of individual

  	
   

  	
  TIN of the client-individual

  	
   

  	
  Invoice number

  	
   

  	
  Cost of services (including VAT, rubles,
  kopecks)

  	
   

  	
  Amount of VAT in service cost (rubles,
  kopecks)

  	
   

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

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8*

  
	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Х

  
	
   

  	
   

  	
  **

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  **

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Details of the payment-accounting 

  document — payment order (by

  receipt of prepayment or by rendering

  of services on account of the earlier 

  received prepayments)

  
	
  Number

  	
   

  	
  Date

  (DD.MM.YYYY)

  
	
  9

  	
   

  	
  10

  
	
  Х

  	
   

  	
  Х

  
	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  

 

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

The description of the fields for the DBF file

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  	 

	
  1.

  	
   

  	
  Form

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 42

  	 

	
  2.

  	
   

  	
  Рeriod_d

  	
   

  	
  С (7)

  	
   

  	
  Accounting period (MM.YYYY)

  	 

	
  3.

  	
   

  	
  Seq_n

  	
   

  	
  N (7)

  	
   

  	
  Sequence number

  	 

	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the recipient of the bill.

  	 

	
  5.

  	
   

  	
  User_fio

  	
   

  	
  С (80)

  	
   

  	
  Name of User

  	 

	
  6.

  	
   

  	
  Cust_adr1

  	
   

  	
  C(200)

  	
   

  	
  Address of individual

  	 

	
  7.

  	
   

  	
  Cust_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN of the client

  	 

	
  8.

  	
   

  	
  Sel_f_num

  	
   

  	
  С (21)

  	
   

  	
  Invoice number

  	 

	
  9.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (13.2)

  	
   

  	
  Cost of services (including VAT, rubles, kopecks)

  	 

	
  10.

  	
   

  	
  Nds

  	
   

  	
  N (13.2)

  	
   

  	
  Amount of VAT in service cost (rubles, kopecks)

  	 

	
  11.

  	
   

  	
  Pay_priz

  	
   

  	
  N (2)

  	
   

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

  
	
  12.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  С (21)

  	
   

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

  
	
  13.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

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

  

 

 31
 

 

 

Form 3

The
Report for the formation of the purchase log

 

	
   

  	
   

  	
   

  	
   

  	
  Unique identifier

  	
   

  	
  Details of the seller’s invoice

  	
   

  	
  Date of liquidation of seller’s

  	
   

  	
  Date of registration of goods (works,

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country of origin of the goods

  	
   

  	
  Purchase total, including 

  
	
   

  	
   

  	
   

  	
   

  	
   of
  the 

  	
   

  	
   

  	
   

  	
  Date

  	
   

  	
  invoice

  	
   

  	
  services

  	
   

  	
   

  	
   

  	
  TIN

  	
   

  	
  KPP

  	
   

  	
  CUSTOMS

  	
   

  	
  VAT

  
	
  Form

  	
   

  	
   

  	
   

  	
  recipient of

  	
   

  	
   

  	
   

  	
  (DD.MM.

  	
   

  	
  (DD.MM.

  	
   

  	
  (DD.MM.

  	
   

  	
  Seller’s

  	
   

  	
  of the

  	
   

  	
  of the

  	
   

  	
  DECLARATION

  	
   

  	
  (rubles,

  
	
  number

  	
   

  	
  No.

  	
   

  	
   the
  bill

  	
   

  	
  Number

  	
   

  	
  YYYY)

  	
   

  	
  YYYY)

  	
   

  	
  YYYY)

  	
   

  	
  name

  	
   

  	
  seller

  	
   

  	
  seller

  	
   

  	
  number

  	
   

  	
  kopecks)

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2а

  	
   

  	
  2b

  	
   

  	
  3**

  	
   

  	
  4***

  	
   

  	
  5***

  	
   

  	
  5а****

  	
   

  	
  5b****

  	
   

  	
  6*

  	
   

  	
  7

  
	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  X

  	
   

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Including

  	
   

  	
   

  
	
  purchases liable to taxation at the rate of

  	
   

  	
   

  	
   

  	
   

  
	
  18 per cent (8)

  	
   

  	
  10 per cent (9)

  	
   

  	
   

  	
   

  	
  20 per cent (11)

  	
   

  	
   

  	
   

  	
   

  
	
  Cost of
  purchases without

  VAT (rubles, kopecks)

  	
   

  	
  VAT amount (rubles, kopecks)

  	
   

  	
  Cost of purchases without 

  VAT
 (rubles, kopecks)

  	
   

  	
  VAT amount (rubles, kopecks)

  	
   

  	
  0 per cent (rubles, kopecks)

  	
   

  	
  Cost of purchases without

  VAT (rubles, kopecks)

  	
   

  	
  VAT amount (rubles, kopecks)

  	
   

  	
  Purchases exempt from taxation (rubles,
  kopecks)

  	
   

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

  
	
  8а

  	
   

  	
  8b

  	
   

  	
  9а*

  	
   

  	
  9b*

  	
   

  	
  10*

  	
   

  	
  11а*

  	
   

  	
  11b*

  	
   

  	
  12*

  	
   

  	
  13*****

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
  Х

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief
  accountant

  	
   

  	
  (Full name)

  

 

* - the columns are not filled.

** - the date of prepayment receipt.

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

**** - User’s details.

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

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

  

 

 32
 

 

 

	
  13.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (13.2)

  	
   

  	
  Purchase total, including VAT (rubles, kopecks)

  
	
  14.

  	
   

  	
  Pr_net_18

  	
   

  	
  N (13.2)

  	
   

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

  
	
  15.

  	
   

  	
  Nds_18

  	
   

  	
  N (13.2)

  	
   

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

  
	
  16.

  	
   

  	
  Pr_net_10

  	
   

  	
  N (13.2)

  	
   

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

  
	
  17.

  	
   

  	
  Nds_10

  	
   

  	
  N (13.2)

  	
   

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

  
	
  18.

  	
   

  	
  Pr_net_0

  	
   

  	
  N (13.2)

  	
   

  	
  Tax free purchases

  
	
  19.

  	
   

  	
  Pr_net_20

  	
   

  	
  N (13.2)

  	
   

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

  
	
  20.

  	
   

  	
  Nds_20

  	
   

  	
  N (13.2)

  	
   

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

  
	
  21.

  	
   

  	
  No_nds

  	
   

  	
  N (13.2)

  	
   

  	
  Purchases exempt from taxation (rubles, kopecks)

  
	
  22.

  	
   

  	
  Nds_priz

  	
   

  	
  N (1)

  	
   

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

  

 

 33
 

 

 

Form 4

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

 

	
  Form

  number

  	
   

  	
  Ref.

  No.

  	
   

  	
  Unique identifier of

  the recipient

  of the bill

  	
   

  	
  Name of User

  	
   

  	
  Invoice number

  	
   

  	
  Cost of services (including VAT, rubles,
  kopecks)

  	
   

  	
  Amount of 

  VAT in

  service cost

  (rubles, kopecks)

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2

  	
   

  	
  3*

  	
   

  	
  4

  	
   

  	
  5

  
	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Details of the payment order

  
	
  Number

  	
   

  	
  Date

  (DD.MM.YYYY)

  
	
  6

  	
   

  	
  7

  
	
  Х

  	
   

  	
  Х

  
	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  

* - invoice number assigned upon receipt of the
prepayment

The description of the fields for the DBF file

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 44

  
	
  2.

  	
   

  	
  Рeriod_d

  	
   

  	
  С (7)

  	
   

  	
  Accounting period (MM.YYYY)

  
	
  3.

  	
   

  	
  Seq_n

  	
   

  	
  N (7)

  	
   

  	
  Sequence number

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the recipient of the bill.

  
	
  5.

  	
   

  	
  User_fio

  	
   

  	
  С (80)

  	
   

  	
  Name of User

  
	
  6.

  	
   

  	
  Sel_f_num

  	
   

  	
  С (21)

  	
   

  	
  Invoice number

  
	
  7.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (13.2)

  	
   

  	
  Cost of services (including VAT, rubles, kopecks)

  
	
  8.

  	
   

  	
  NDC

  	
   

  	
  N (13.2)

  	
   

  	
  Amount of VAT in service cost (rubles, kopecks)

  
	
  9.

  	
   

  	
  Cast_Pay__n

  	
   

  	
  C(25)

  	
   

  	
  Details of the payment order Number

  
	
  10.

  	
   

  	
  Cust_Pay_d_d

  	
   

  	
  D

  	
   

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

  

 

 34
 

 

 

Form 5

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

 

	
  Form

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Cost of

  	
   

  	
  Details of the invoice

  
	
  number

  	
   

  	
  Ref. No.

  	
   

  	
  Name of representative offices

  	
   

  	
  services

  	
   

  	
  Number

  	
   

  	
  Date

  
	
   

  	
   

  	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  
	
   

  	
   

  	
  Х

  	
   

  	
  Total

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
  X

  
	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Details of the letter of confirmation

  	
   

  	
  Details of the agreement with the User

  
	
  Number

  	
   

  	
  Date

  	
   

  	
  Number

  	
   

  	
  Date

  
	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  
	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief
  accountant

  	
   

  	
  (Full name)

  

 

The description of the fields for the DBF file

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 45

  
	
  2.

  	
   

  	
  Seq_n

  	
   

  	
  N (7)

  	
   

  	
  Sequence number

  
	
  3.

  	
   

  	
  Prs_n

  	
   

  	
  С (50)

  	
   

  	
  Name of representative offices

  
	
  4.

  	
   

  	
  Embassy_n

  	
   

  	
  N (13.2)

  	
   

  	
  Cost of services

  
	
  5.

  	
   

  	
  Srv_period

  	
   

  	
  C(21)

  	
   

  	
  Details of the invoice Number

  
	
  6.

  	
   

  	
  Sel_f_num

  	
   

  	
  D

  	
   

  	
  Details of the invoice Date

  
	
  7.

  	
   

  	
  Sel_f_date

  	
   

  	
  C(15)

  	
   

  	
  Details of the letter of confirmation Number

  
	
  8.

  	
   

  	
  Lettr_num

  	
   

  	
  D

  	
   

  	
  Details of the letter of confirmation Date

  
	
  9.

  	
   

  	
  Pay_doc_d

  	
   

  	
  С (25)

  	
   

  	
  Details of the agreement with the users Number

  
	
  10.

  	
   

  	
  Contract_n

  	
   

  	
  D

  	
   

  	
  Details of the agreement with the users Date

  

 

 

 35
 

 

 

Appendix
No. 5

To Contract No. 753-05-23

dt. January 01, 2006

Acceptance
Act for Services Rendered

Under Agreement 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

  	
   

  	
   

  
	
  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.

 

	
  For Rostelecom: 

  

  General Director

  OAO Rostelecom

  
/signed/ D.Ye. Yerokhin
Date: January 01, 2006

  Seal here

  	
   

  	
  For Operator:

  

  General Director

  OAO Dalsvyaz

  

  /signed/ A.A.
  Alekseyev

  Date: January 01, 2006

  Seal here

  

 

 36
 

 

 

Appendix
No. 6

To Contract No. 753-05-23

dt. January 01, 2006

List
of reporting forms

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

1. F 88 Outgoing payable exchange data - presented
monthly

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

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

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

The
procedure of submitting data to the Rostelecom Main Computer Center

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

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

The terms of
providing forms to Rostelecom:

	
  form No.

  	
   

  	
  Terms of data submission to Computer

  Center by Operator’s 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)

  	
   

  	
  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)

2.                             The
reporting forms within the frames of the Information Collection and Checking
System (ICCS), submitted to OAO Svyazinvest:

1. “Receivables for the telecommunication services of
the enterprises and organizations financed from Federal budget”

Report  “
Receivables for the telecommunication services of the enterprises and
organizations financed foam Federal budget “ is submitted to the Analytical
Department of the Financial Directorate of the OAO Rostelecom no later than the
15th day of the month following the reporting forms
in the format approved by OAO Svyazinvest. The information is submitted to the
following addresses: fax - 973-99-38, e-mail Shuwaewa @rt.ru

Contact telephone number: 973-99-68

2. “Analysis of the condition of the Receivables”

 37
 

 

 

	
  For Rostelecom:

  

  General Director

  OAO Rostelecom

  
/signed/ D.Ye. Yerokhin

  Date: January 01, 2006

  Seal here

  	
   

  	
  For Operator:

  

  General Director

  OAO Dalsvyaz

  
/signed/ A.A. Alekseyev

  Date: January 01, 2006

  Seal here

  

 

 

 38

 

Appendix
No. 7

To
Contract No. 753-05-23

dt. January 01, 2006

PARTIES MUTUAL SETTLEMENT PROCEDURE

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

1.1.
No later than the 25th day of
the Billing Period the Operator should pay Rostelecom 100% (one hundred
percent) of the Earned income of the month previous to the Billing Period for
the Telecommunication Services rendered within all periods previous to the
Billing Period of the Telecommunication Services in accordance with the
Operator’s Report.

1.2.
Independent of any provision of para. 1.1 of this Appendix 7 contrary to the
below mentioned, the Operator shall pay to Rostelecom no later than the 25th day of the Billing Period independent of the
amount of the Earned income of the month previous to the Billing Period no less
than  39 %  of the Accrued income for the
Telecommunication Services rendered in the month previous to the Billing period
(para. 4.1.1. of the Agreement).

1.3.
Rostelecom bills the Operator for the amount calculated taking into the account
paras 1.1 and 1.2 of this Appendix, no later than the 20th day of the Billing Period.

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

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

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

M = Aearned — Amin. where

М — is the amount
of payment which should be timely paid by Rostelecom no later than the 25th day of the Billing Period for the services
rendered by the Operator to Rostelecom in accordance to para. 2.1 and the
remuneration for the actions of the Operator enumerated in paras 2.2. and 2.3.
of Section 2 of this Agreement within all periods previous to the Billing
Period. The sum of this payment shall not exceed the sum of cost of services
not paid by Rostelecom under this Agreement rendered to the latter by the
Operator. In case  М  is negative, the amount of payment is
considered to be equal 0.

Aearned  — income earned in the month
previous to the Billing Period according to the Operator’s Report, for the
Telecommunication Services rendered by Rostelecom to the Users within all periods
previous to the Billing Period.

Amin. — is the amount of the minimum
payment according to para. 1.2. of this appendix.

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

М,
Amin Aearned. values are used by the Parties while making payments
under the Agreement on interconnection.

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 bills Rostelecom for the payments enumerated in para. 2.2 of this
Appendix in amounts calculated under the indicated clause no later than the 20th day of the month when the corresponding
payment shall be made.

3.
With the purpose of the termination (full or partial) its obligations indicated
in clauses 1 and 2 of this Appendix  and
the termination of the obligations of Rostelecom to the Operator under the
Agreement on interconnection of Telecommunication networks _____________ in the
version of _____________ (“Agreement on Interconnection”), the Parties to have
monthly setting off the counter-claims by signing Acts of offsetting counter-claims
on the days when such obligations of the Parties shall be fulfilled under this
Agreement and the Agreement on Interconnection.

 49
 

 

 

	
  For Rostelecom: 

  	
  For Operator: 

  
	
   

  	
   

  
	
  General Director
  

  	
  General Director 

  
	
  OAO Rostelecom 

  	
  OAO Dalsvyaz 

  
	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin 

  	
  /signed/ A.A.
  Alekseyev 

  
	
  Date:
  January 01, 2006 

  	
  Date: January 01, 2006 

  
	
  Seal here

  	
  Seal here

  

 

 50
 

 

Appendix No. 8

To Contract No. 753-05-23

dt. January 01, 2006

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

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

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

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

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

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

·                      complaints
from the Users.

·                      Worsening
of the financial result for OAO Rostelecom.

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

·                      Control
of billing and account data;

·                      Detailed
reconciliation

·                      Comprehensive
technical study;

·                      Checking of
the fidelity of VAT rates adaptation;

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

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

6.                             Control
of billing and account data

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

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

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

·                      Minimum
non-tariffed limit,

·                      type
of the traffic round-off,

·                      Tariffs
applied,

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

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

7.                             Detailed
reconciliation

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

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

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

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

·                      aspect
of the detailed reconciliation,

·                      size
of the detailed reconciliation,

·                      data
exchange type.

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

 51
 

 

7.4.                     The parties
lead 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 reconciliation will be ready. The Parties
will co-ordinate the next steps:

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

·                      Comprehensive
technical study should be performed.

8.                             Comprehensive
technical study.

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

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

·                      verification
of capacity for work of communication channels;

·                      verification
of the recording completeness  of the
tariff files;

·                      verification
of recording conditions of the tariff files;

·                      registration
of the probing calls;

·                      verification
of the routing regulations;

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

·                      using
indirect methods of research.

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

Table 1. Dedicated reconciliation form

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Rostelecom data

  	
   

  	
  Operator data

  	
   

  	
  Discrepancies

  	
   

  
	
  User

  	
   

  	
  Tariff

  	
   

  	
   

  	
   

  	
  Direction

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  %

  	
   

  
	
  category

  	
   

  	
  category

  	
   

  	
  Direction

  	
   

  	
  code

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  Total

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  Total

  	
   

  	
  min

  	
   

  	
  (rubles)

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Table 2. Format of call service data

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

	
  Tel_A*

  	
   

  	
  Tel_В*

  	
   

  	
  Mn_I*

  	
   

  	
  Mn_O*

  	
   

  	
  Date*

  	
   

  	
  Time*

  	
   

  	
  D_sec*

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

·           *
fill-in spaces are marked

1.               Field Tel_A*:
telephone number of the user A

2.               Field Tel_B*:
telephone number of the user B

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: 

  	
  OAO Dalsvyaz 

  
	
  General Director 

  	
  General Director 

  
	
  OAO Rostelecom 

  	
  OAO Dalsvyaz 

  
	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
  /signed/ A.A. Alekseyev
  

  
	
  Date: January 01, 2006 

  	
  Date: January 01, 2006 

  
	
  Seal here

  	
  Seal here

  

 

 52
 

 

Appendix No. 9

To Contract No. 753-05-23

dt. January 01, 2006

REGULATIONS

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

1. Terms
and Definitions

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

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

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

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

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

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

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

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

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

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

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

-                    the limitation
period in relation to indebtedness has elapsed;

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

2.
General

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

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

3.
Reconcilement of Indebtedness

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

4.
Adjustment of Indebtedness

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

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

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

·                  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).

 53
 

 

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

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

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

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

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

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

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

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

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

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

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

5.
Inventory of Indebtedness

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.

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

·                  Inventory
Deed as per Form 3 of the Regulations;

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

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

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

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

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

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

Approval of the said
documents by Rostelecom implies:

·                  approval
by Rostelecom of inventory results;

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

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

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

·                  approved
copy of Inventory Deed;

 54
 

 

·                  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 informatory (telephone calls), suspension communication network
access, restriction of access to certain types of services rendered by
Rostelecom, forwarding of warning letters (claims), bringing of suits in
courts). During settlement of issues of principal debt amount repayment it is
allowed to draw up and signing with Users of schedules of repayment of
indebtedness and penalty accrued in accordance with conditions of the
Agreement, on the basis of which the Users are rendered telecommunications by
Rostelecom and/or in accordance with current law.

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

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

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

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

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

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

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

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

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:

 55
 

 

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

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

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

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

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

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

During 90 days
from the date of approval Rostelecom forwards to the Operator the Statement of
Rostelecom Board Decision on writing-off of Receivables due from Users and
Payables due Users in the amount corresponding to the amount of indebtedness
indicated in written groundings approved by Rostelecom. The Statement of
Rostelecom Board Decision on writing-off of Receivables due from Users and
Payables due Users encloses Register of written grounding for writing-off of
indebtedness as per Form 6 and List of indebtednes 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 increases for the sum of the money received for the performed
activities enumerated in paras 2.2 and 2.3 of the Agreement.

 

	
  OAO Rostelecom: 

  	
  OAO Dalsvyaz 

  
	
   

  	
   

  
	
  General Director 

  	
  General Director 

  
	
  OAO Rostelecom 

  	
  OAO Dalsvyaz 

  
	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
  /signed/ A.A.
  Alekseyev 

  
	
  Date: January 01, 2006 

  	
  Date: January 01, 2006 

  
	
  Seal here

  	
  Seal here

  

 

 56

 

 

	
  

  	
  Form 1

  
	
   

  	
  I
  Approve

  
	
   

  	
   

  
	
   

  	
  (Name,
  title)

  
	
   

  	
   

  
	
   

  	
  (Date)

  

 

Adjusted debts due from/to the
users 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 due from/to the users

  	
   

  
	
   

  	
   

  	
  Period of

  	
   

  	
  towards growth of

  indebtedness

  	
   

  	
  towards reduction of

  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay hike

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Ref. No.

  	
   

  	
  indebtedness

  creation

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
     

  	
   

  	
        

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
     

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
     

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Including the total of adjusted accruals for telecommunications

  associated with the Adjusted debts due from/to the users

  	
   

  	
  Including the aggregate telecommunication services payment

  amount adjustments connected with debt adjustments

  	
   

  
	
  towards growth of accruals

  	
   

  	
  towards reduction of accruals

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay hike

  	
   

  	
  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

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Debts for the services to which 0% VAT is
applied

 53
 

 

 

	
  

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay

  for telecommunications associated with

  the Adjusted debts due from/to the users

  	
   

  	
  Including the total of adjusted accruals

  for telecommunications associated with

  the Adjusted debts due from/to the users

  	
   

  	
  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 hike

  	
   

  	
  towards pay

  reduction

  	
   

  	
  adjusted

  balance

  	
   

  	
  towards

  growth of

  accruals

  	
   

  	
  towards

  reduction of

  accruals

  	
   

  	
  adjusted

  balance

  	
   

  	
  towards

  growth

  of accruals

  	
   

  	
  towards

  reduction of

  accruals

  	
   

  	
  adjusted

  balance

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

2. On accounts payable

Debts for the services to which 18% VAT is
applied

 

	
  

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay for telecommunications

  associated with the Adjusted debts due from/to the users

  	
   

  
	
   

  	
   

  	
  Period of

  	
   

  	
  towards growth

  of indebtedness

  	
   

  	
  towards reduction

  of indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay hike

  	
   

  	
  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 hike

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  
	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Debts for the services to which 0% VAT is
applied

 54
 

 

 

 

	
  

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay for telecommunications

  associated with the Adjusted debts due from/to the users

  	
   

  
	
   

  	
   

  	
  Period of

  	
   

  	
  towards growth of

  indebtedness

  	
   

  	
  towards reduction of

  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay hike

  	
   

  	
  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 hike

  	
   

  	
  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 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

  counter party

  	
   

  	
  Sum of

  adjustment,

  rubles

  	
   

  	
  Reduction of

  pay in the

  result of

  adjustment,

  rubles

  	
   

  	
  Sum of

  adjustment,

  rubles

  	
   

  	
  Pay hike 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 interest

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  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

  	
   

  	
   

  
	
   

  	
   

  	
  order,   resolution,   regulation

  	
   

  	
  number

  	
   

  	
   

  
	
  Warrant for inventory-taking:

  	
   

  	
   

  	
   

  	
  date

  	
   

  	
   

  
	
   

  	
   

  	
  Cross out the
  irrelevant

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Document number

  	
   

  	
  Document date

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  DEED

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

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

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

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
  telephone 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 telephone numbers to the debtor/creditor:

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

  
	
  For indebtedness
  write-off due to limitation period expiry:

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

  
	
  Number and date
  of the executive document:

  	
   

  	
   

  	
   

  

 

 61
 

 

 

	
  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)

  

 

 

 63

 

Form 7

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

1. Accounts receivable for services

	
  

  	
   

  	
  Period of indebtedness creation

  	
   

  	
  Sum of indebtedness for services with

  VAT rate of 18%

  	
   

  	
  Sum of indebtedness 

  for services with VAT 

  rate of 0%

  	
   

  
	
  Ref. No.

  	
   

  	
  Month

  	
   

  	
  Year

  	
   

  	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

2. Accounts payable

	
  

  	
   

  	
  Period of indebtedness creation

  	
   

  	
  Indebtedness for services 

  with VAT rate of 18%

  	
   

  	
  Indebtedness for  services 

  with VAT rate of 0%

  	
   

  
	
  Ref. No.

  	
   

  	
  Month

  	
   

  	
  Year

  	
   

  	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Director

  	
  (Full name)

  
	
   

  	
   

  
	
  Chief accountant

  	
  (Full name)

  

 

 64

 

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

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Director

  	
  (Full name)

  
	
   

  	
   

  
	
  Chief accountant

  	
  (Full name)

  

 

 

 65

 

 

Form 9

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

 

 

	
  

  	
   

  	
  User information

  	
   

  	
  Indebtedness information

  	
   

  
	
   

  	
   

  	
  Name of user —

  	
   

  	
  Legal address 

  	
   

  	
  TIN of 

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  legal entity/ 

  	
   

  	
  of the legal entity/

  	
   

  	
  the legal entity and 

  	
   

  	
  Sum of indebtedness

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Services payment

  	
   

  
	
   

  	
   

  	
  Full name of the

  	
   

  	
  individual telephone 

  	
   

  	
  of the individual —

  	
   

  	
  Total , 

  	
   

  	
  Including  

  	
   

  	
  Period of 

  	
   

  	
  Established date of 

  	
   

  	
  account details

  	
   

  
	
  Ref. No.

  	
   

  	
  user- individual

  	
   

  	
  installation address

  	
   

  	
   individual entrepreneur

  	
   

  	
  rubles

  	
   

  	
  VAT, rubles

  	
   

  	
  service rendering

  	
   

  	
  services payment

  	
   

  	
  number

  	
   

  	
  date

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 

 66

 

Appendix No. 10

To
Contract No. 753-05-23

dt. January 01, 2006

Procedure
for Parties’ Handling of User Claims (Complaints)

Related to Providing/Failure to Provide
Telecommunications

1.1.                              In case there are written or oral claims
(complaints) from the Users connected to the telecommunication services
rendering / failure to render such service, the Operator:

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

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

1.1.3                        In case if User claims (complaints) for quality
of the telecommunications and after realization of measures, indicated in para.
1.1. are not withdrawn, then Operator registers such claims in accordance with
the Operator’s internal regulations.

1.1.4                        In connection to claims (complaints) accepted
by the Operator according to para. 1.1.3., the Parties cooperate as follows:

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

·                  Telephone number
of the User, presented the claim (complaint);

·                  date and Moscow
time of connection;

·                  called number;

·                  duration of
providing telecommunications,

·                  amount to be
paid.

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

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

1.1.8                        Operator re-calculates telecommunications, in
case of confirming validity of User claims (complaints).

	
  Rostelecom:

  	
   

  	
  Operator: 

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
  OAO Rostelecom

  	
   

  	
  OAO Dalsvyaz

  
	
   

  	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
   

  	
   

  	
  /signed/ A.A.
  Alekseyev

  	
   

  
	
  Date: January 01, 2006

  	
   

  	
  Date: January 01, 2006

  
	
  Seal here

  	
   

  	
  Seal hereExhibit 4.19

AGREEMENT # 1097-05

on Amendments to Network
Interconnection Contract No.05-21/0155 1603-03 dated October 24,
2003

 

	
  The City of Moscow

  	
   

  	
  Date: December 27, 2005

  

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 Dmitry Yevgenievich Yerokhin,
authorized to act by Charter, on the one part, and

VolgaTelecom, Open
Joint-Stock Company, hereinafter referred to as the “Operator”, represented by
General Director S.V. Omelchenko, authorized to act by Charter, on the other
part, hereinafter collectively referred to as the ‘parties”, as follows:

1. Network
Interconnection Contract No. 05-21/0155 dated October 24, 2003
shall be adopted in the following edition:

CONTRACT

on
Network Connection

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 Dmitry Yevgenievich Yerokhin, authorized to act by Charter, on
the one part, and

VolgaTelecom, Open Joint-Stock Company, hereinafter
referred to as the “Operator”, represented by General Director S.V. Omelchenko,
authorized to act by Charter, on the other part, hereinafter collectively
referred to as the ‘parties”, as follows:

1.                  Terms and Definitions

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

1.1.                    “ATE” means
automatic trunk exchange.

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

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

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

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

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

The relationship of the Parties related to traffic admission on
long-distance and international networks provided by the Operator to the Users
through pay phones and call offices of the Operator and other Associated
Operators shall be guided by a separate Additional agreement attached herein.

1.7.                    “Associated
operator” means a telecommunication operator whose telecommunication network is
connected to the Operator’s telecommunication network at local and/or zone
level.

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

 

 1
 

 

 

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

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

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

First stage: agreement of design and estimation documentation including
the development of planning schedule for AMTN operator in main directions
within 30 days from the date of the application for the schedule from the
Operator required by the Operator for implementation of terms specified herein
for joining the Parties’ networks and traffic.

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

Third stage: interconnection of the Parties’ telecommunication networks.

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

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

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

2.                  Subject Matter of the Contract

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

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

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

3.                  Rights and Obligations of the Parties

3.1.                     Rostelecom
undertakes the following obligations:

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

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

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

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

3.2.                      Rostelecom has a right:

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

 

 

 

 

 2
 

 

 

3.2.2.                     To determine
routing procedures of long-distance and international traffic including signal
traffic within the area “Аutomatic trunk exchange (ATE) of the Operator
-  Adjacent telecommunication site
(Automatic Switching node, АТE, IMTS, International Swiching Node)”
for the services rendered by the Operator to 
Rostelecom in accordance with terms set herein.

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

3.2.4.                     To request
from the Operator the information regarding the status of the Operator networks
in the part influencing rendering of the joining and traffic Services under
this agreement.

3.3.                    The Operator
undertakes the following obligations:

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

3.3.2.                     To pay for
Connection Services rendered by Rostelecom

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

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

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

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

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

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

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

3.3.10.               Provide
opening/closure of access of the Subscribers to long-distance and international
telecommunication services rendered by Rostelecom if relevant technique is
available.

3.3.11.               The Operator shall
route long-distance and international traffic in accordance with current
telecommunication regulations (including specified quantity of switching nodes
and specified number of nodes with satellite systems).

3.4.                    The Operator has
the following rights:

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

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

3.4.3.                     To claim
damages resulting from violation by Rostelecom in the process of connection
Services of quality properties, quality parameters, operating instructions for
the telecommunication network set by current federal telecommunication
regulations of executive authorities.

 

 

 

 3
 

 

 

4.                  Mutual obligations of the Parties:

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

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

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

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

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

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

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

4.8.                    Save data on
traffic admission for not less than three years.

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

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

4.11.              In case of
commissioning new communication facilities, implementation of innovative
technologies, disconnection or improvement of outdated communication facilities
influencing interconnection conditions of telecommunication networks of the
other Party and Traffic admission services, the relevant Party shall notify in
advance the other Party.

5.                  Essential provisions of network interconnection
and their interaction

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

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

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

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

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

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

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

 

 

 

 4
 

 

 

5.8.                    Structure and
terms of transfer of the data related to the Users (including the User’s number
initiating the call) required by Rostelecom to perform billing for
long-distance and international telecommunications and to consider claims are
specified in Appendix No. 9 attached herein. Data updating about all the
Users not connected to the activities described in clause 4 (except for
paragraphs 1 and 3 of clause 4) of Appendix 9 to this Contract is performed by
the Operator in compliance with the Additional Agreement to this Contract that
can be executed by the Parties within the validity period of this Contract”.

5.9.                    Provisions of
confidentiality of the information transferred are contained in paragraph 4.6.
of this Contract

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

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

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

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

6.4.                    Payment for
Traffic admission Services shall be effected by Rostelecom on a monthly basis
in accordance with the bilaterally signed Traffic admission Services Report:

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

b) The Operator by call initiation services
and call transit services and by the volume of Traffic admission services on
codes 80Х 200(100) (Rostelecom IS services) and on codes 80Х
Х1Х2Х3 (where Х1Х2Х3- code of the
Operator IS interconnected to Rostelecom’s network).

6.5.                    Payment for
Connection Services shall be effected by Operator on a monthly basis in
accordance with the bilaterally signed Connection Services Report.

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

6.6.1.                                  The
Operator shall submit before or on the 15th day of every month to he Computer Center
of Rostelecom (hereinafter referred to as Rostelecom specified CC) in
accordance with the provisions in Appendix No. 5, the report on natural
volume of the services rendered within the previous month for call initiation
and call transit services.

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

6.6.2.                     Rostelecom
shall submit before or on the 20theday of every month to the Operator the data
on the volume of zone and local call termination to the Operator’s outwork
services and long-distance call termination to the Associated Operator network
services.

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

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

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

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

c) the volume of call initiation services
except codes specified in para. 6.7(b);

d) the call transit services except codes
specified in para. 6.7(b).

6.8.                      Rostelecom shall sign the of Traffic
admission services Report by the 5th day of the month at the latest.

 

 

 5
 

 

 

6.9.                    Rostelecom shall
send to the Operator the Connection Services Report with the volume of
Connection Services rendered by the 5th day of the month at the latest.

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

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

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

The Parties undertake to perform actions directed at the elimination of
data discrepancy in the order established by Appendix 6 hereof. After the
determination of the causes of data discrepancy, the Parties perform the
correction of service costs in the next Billing period (in the Services
Report).

6.13.              Financial
obligations of Rostelecom against the Operator on payments for Traffic
admission services rendered within the Accounting period arising from this
Agreement shall be terminated in terms specified in Appendix No. 7
attached hereto. The monetary obligations of the Operator to Rostelecom for
Connection services rendered shall be terminated in accordance with the
procedure and within the deadlines specified in this clause 6.

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

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

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

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

7.                  Interaction between the Parties

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

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

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

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

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

8.                  Disputes

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

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

 

 

 

 6
 

 

 

9.                  Responsibility of the Parties. Limits of
responsibility

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

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

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

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

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

9.6.                    If invalid data
has been submitted by the Operator (or failure to submit the data, or delayed
submission of the data) on the volumes of call transit and long-distance call
initiation, and, on the stipulation that, a telecommunications Operator of
other numbering area and/or International Operator receiving traffic (incoming
traffic) from the Operator’s network through Rostelecom’s network has submitted
to Rostelecom a claim for forfeit and/or indemnity for the losses and the
amount of funds payable for incoming traffic to this  Operator’s network calculated on the basis of
invalid data provided is less than the amount payable for actual services
rendered, then Rostelecom shall be entitled to claim indemnity for the losses
from the Operator including expenses of Rostelecom inflicted in connection with
aforesaid claims by an Operator of other numbering area and/or International
Operator. In case the Operator agrees to the demands of Rostelecom or in case
the violation by the Operator is confirmed by the resolution of the Parties
through claims in accordance with paragraph 8.1. of the Agreement, or in case
of court resolution in force causing the Operator to satisfy the demands of
Rostelecom the Operator should compensate such amounts to Rostelecom.

9.7.                    If invalid data
has been submitted by Rostelecom (or failure to submit the data, or delayed
submission of the data) on the volumes of termination of long-distance call to
the Associated Operator’s network, termination of area call to  Operator’s network,  termination of local call to  Operator’s network, and on the stipulation
that, the Associated Operator receiving traffic (incoming traffic) from
Rostelecom’s network through Operator’s network, has submitted to the Operator
a claim for forfeit and/or indemnity for the losses and the amount of funds
payable for incoming traffic to this 
Operator’s network calculated on the basis of invalid data provided is
less than the amount payable for actual services rendered, then the Operator
shall be entitled to claim indemnity for the losses from Rostelecom  including expenses of the Operator, inflicted
in connection with aforesaid claims by such Associated Operator. In case
Rostelecom agrees to the demands of the Operator or in case the violation by
the Rostelecom is confirmed by the resolution of the Parties through claims in
accordance with paragraph 8.1. of the Agreement, or in case of court resolution
in force causing Rostelecom to satisfy the demands of the Operator, Rostelecom
should compensate such amounts of losses to the Operator.

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

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

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

9.11.              In case of
violation by Rostelecom of obligations specified in paragraph 4.9 herein   Rostelecom shall pay to the Operator a
doubled price for relevant traffic imposed by the terms specified herein.

In case of violation by the
Operator of obligations specified in paragraph 4.9 herein the Operator shall
pay to Rostelecom a doubled price for relevant traffic imposed by the terms
specified herein.

 

 

 

 

 7
 

 

 

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

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

10.            Force Majeure Circumstances

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

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

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

11.           Notifications

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

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

12.           Term of validity and termination of the
Contract

12.1.              This Agreement is
valid for one calendar year. In case none of the parties notifies the other
party regarding the intention to terminate the Agreement at least 30 days prior
to the expiration of the Agreement, the Agreement is automatically prolonged
for each following year. The number of prolongation periods is unlimited. The
rights and obligations of the parties come into force from the moment they are
approved by the competent management authorities of the parties in case the resolution
is required according to the legislation of the Russian Federation and covers
the relations of the Parties since July 01, 2005.

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

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

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

13.           Miscellaneous

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

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

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

13.4.              Appendices
hereto:

Appendix No. 1 “Calculation of Services cost;

 

 

 

 8
 

 

 

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

Appendix No.3 “Connection Services Report”;

Appendix No.4 “Traffic admission Services Report”;

Appendix No.5 “Information exchange report”

Appendix No.6 “Reconciliation procedure”

Appendix No.7 “Settlement procedure”

Appendix No.8 “Specifications of connection”

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

14.           Address and details of the Parties:

 

	
  OAO Rostelecom:

  	
   

  	
  Operator:

  
	
  Legal address: 127047,
  Moscow, 

  	
   

  	
  Legal address: 603000,
  City of Nizhni Novgorod , M 

  
	
  Delegatskaya st., 5 

  	
   

  	
  Gorky street,
  Communication house 

  
	
  TIN: 7707049388 

  	
   

  	
  TIN: 5260 9018 17 

  
	
  Acc. No. 407 028
  108 541 101 009 44 

  	
   

  	
  Acc. 4070 2810 4420
  2000 1796 for payments by RTC 

  
	
   

  	
   

  	
   

  
	
  Povolzhye Batch of SB
  of RF city of Samara 

  	
   

  	
  Acc. 4070 2810 4420
  2000 2011 for payments to RTC 

  
	
  Samara Branch of Saving
  Bank No.28 

  	
   

  	
  In Volga-Viatka branch
  of SB of RF in Nizhni Novgorod 

  
	
  Acc. No. 3010 1810
  2000 0000 0607 

  	
   

  	
  acc 3010 1810 9000 0000
  0603 

  
	
  BIC: 043601607/ KPP
  631502001 

  	
   

  	
  BIC: 0422 02603; 

  
	
  Privolzhye branch 

  	
   

  	
  OKPO 01142788; OKVED
  64.20, 

  
	
  443001 city of Samara,
  Sadovaya street, 292 

  	
   

  	
  OKOGU 49008, OKATO
  22401373000 

  
	
  Tel.: (8462) 78 01 06,
  78 01 78 

  	
   

  	
  OKFS 16, OKOPF 47 

  
	
  Fax: (8462) 78 01 05,
  78 02 56 

  	
   

  	
  Tel.: (8312) 33 20 47 

  
	
  E-mail: pf@vl.rt.ru 

  	
   

  	
  fax. (8312) 30 67 68 

  
	
   

  	
   

  	
  E-mail: tn@sinn.ru 

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director 

  
	
  OAO Rostelecom

  	
   

  	
  OAO Rostelecom: 

  
	
   

  	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin
  

  	
   

  	
  /signed/ S.V.
  Omelchenko 

  
	
  December 27, 2005 

  	
   

  	
  December 27, 2005 

  
	
  Seal here

  	
   

  	
  Seal here

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  

 

 

 

 9
 

 

 

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

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

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

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

 

	
  Signature of Parties

  
	
   

  	
   

  	
   

  
	
  General Director 

  	
   

  	
  General Director 

  
	
  OAO Rostelecom 

  	
   

  	
  OAO VolgaTelecom: 

  
	
   

  	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin
  

  	
   

  	
  /signed/ S.V.
  Omelchenko 

  
	
  December 27, 2005 

  	
   

  	
  December 27, 2005 

  
	
  Seal here

  	
   

  	
  Seal here

  

 

 

 

 

 10

 

 

	
  

  	
  Appendix No. 1

  
	
   

  	
  to Contract No. 05-21/0155/603-03

  
	
   

  	
  dt. October 24, 2003

  

 

Rates
(tariffs) for Estimation of the Cost of the Services Rendered under Contract No. ___
dt. ___________

1.1.Traffic admission services
rendered by the  Operator:

 

	
  No.

  	
  Description of the service

  	
   

  	
  Billing rate,

  ruble/min.

  
	
   

  	
  АВС

  =833

  	
   

  	
  АВС

  =834

  	
   

  	
  АВС

  =835

  	
   

  	
  АВС

  =836

  	
   

  	
  АВС

  =841

  	
   

  	
  АВС

  =842

  	
   

  	
  АВС

  =848

  	
   

  	
  АВС

  =846

  	
   

  	
  АВС

  =831

  	
   

  	
  АВС

  =341

  	
   

  	
  АВС

  =353

  	
   

  	
  АВС

  =845

  
	
  1

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

  	
   

  	
  0.891

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.917

  	
   

  	
  0.917

  	
   

  	
  0.713

  
	
  2

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

  	
   

  	
  0.891

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.917

  	
   

  	
  0.917

  	
   

  	
  0.713

  
	
  3

  	
  Call transit service

  	
   

  	
  0.891

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.917

  	
   

  	
  0.917

  	
   

  	
  0.713

  
	
  4

  	
  Termination of calls to the Operator’s network

  	
   

  	
  0.891

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.917

  	
   

  	
  0.917

  	
   

  	
  0.713

  
	
  5

  	
  Termination of calls to the Associated Operator’s
  network

  	
   

  	
  0.891

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.917

  	
   

  	
  0.917

  	
   

  	
  0.713

  

 

1.2.Connection Services rendered by Rostelecom:

 

	
  No.

  	
  Description
  of the service

  	
  Tariff, ruble/month
  for 1 TF channel

  
	
  1

  	
  Maintenance of telecommunication facilities at the
  interconnection point

  	
  206.7

  

 

Comment:

1)              Tariffing
of Traffic admission services is performed per minute from the first second of
connection. The minute count is approximated to full minutes in the direction
of the bigger figure.

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

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

 11
 

 

 

	
  OAO Rostelecom: 

  	
  Operator:  
  

  
	
   

  	
   

  
	
  General Director 

  	
  General Director

  
	
   

  	
   

  
	
  OAO Rostelecom 

  	
  OAO VolgaTelecom:

  
	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin 

  	
  /signed/ S.V. Omelchenko 

  
	
   

  	
   

  
	
  December 27, 2005 

  	
  December 27, 2005 

  
	
   

  	
   

  
	
  Seal here

  	
  Seal here

  

 

 12
 

 

 

	
  

  	
  Appendix No. 2

  
	
   

  	
  to Contract No. 05-21/0155/603-03
  

  
	
   

  	
  dt. October 24, 2003

  

 

Long-Distance and
International Codes

for Traffic Admission Services from Numbering Area of
the Operator

 

	
  No.

  	
   

  	
  Call destination zone (administrative center of the
  substituent entity of the Russian Federation, city of federal significance,
  city with an assigned code of geographical numbering area, Operator,
  international directions)

  	
   

  	
  Code ABC /

  DEF

  
	
   

  	
   

  	
  ABAKAN

  	
   

  	
  390

  
	
   

  	
   

  	
  ANADYR

  	
   

  	
  427

  
	
   

  	
   

  	
  ARKHANGELSK

  	
   

  	
  818

  
	
   

  	
   

  	
  ASTRAKHAN

  	
   

  	
  851

  
	
   

  	
   

  	
  .....

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  

 

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

 

	
  OAO Rostelecom: 

  	
  Operator:  
  

  
	
   

  	
   

  
	
  General Director 

  	
  General Director

  
	
   

  	
   

  
	
  OAO Rostelecom 

  	
  OAO VolgaTelecom:

  
	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin 

  	
  /signed/ S.V. Omelchenko 

  
	
   

  	
   

  
	
  December 27, 2005 

  	
  December 27, 2005 

  
	
   

  	
   

  
	
  Seal here

  	
  Seal here

  

 

 

 13
 

 

 

	
  

  	
  Appendix No. 3

  
	
   

  	
  to Contract No. 05-21/0155/603-03

  
	
   

  	
  dt. October 24, 2003

  

 

Services
Report,

Under
Contract No._________ dt.

for
______________ month _________

This Report 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 to each
other:

Services rendered by Rostelecom

	
  Ref. No.

  	
  Description of the service

  	
  Measurement 

  unit

  	
  Number

  	
  Service Tariff,

  rubles/pcs

  	
  Service Cost w/o 

  VAT, rubles

  	
  including VAT,

  rubles

  	
  including VAT, rubles

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1

  	
  2

  	
  3

  	
  4

  	
  5

  	
  6

  	
  7

  	
  8

  
	
  1

  	
  Connection
  Services

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  2

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

The rendered services cost aggregated  ________, including VAT _______.

Comment:

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

 14
 

 

 

	
  OAO Rostelecom: 

  	
  Operator:  
  

  
	
   

  	
   

  
	
  General Director 

  	
  General Director

  
	
   

  	
   

  
	
  OAO Rostelecom 

  	
  OAO VolgaTelecom:

  
	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin 

  	
  /signed/ S.V. Omelchenko 

  
	
   

  	
   

  
	
  December 27, 2005 

  	
  December 27, 2005 

  
	
   

  	
   

  
	
  Seal here

  	
  Seal here

  

 

 15
 

 

 

 

	
  

  	
  Appendix No. 4

  
	
   

  	
  to Contract No. 05-21/0155/603-03

  
	
   

  	
  dt. October 24, 2003

  

 

Services
Report,

Under
Contract No._________ dt.

for
______________ month _________

This Report 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 to each other:

Services rendered by  the  Operator

 

	
  Ref. No.

  	
  Description of the service

  	
  Measurement 

  unit

  	
  Number

  	
  Service Tariff, rubles/pcs

  	
  Service Cost w/o

  VAT, rubles

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1

  	
  2

  	
  3

  	
  4

  	
  5

  	
  6

  
	
  1

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

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  2

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

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  3

  	
  Call transit service

  	
   

  	
   

  	
   

  	
   

  
	
  4

  	
  Termination of calls to the Operator’s network

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  5

  	
  Termination of calls to the Associated Operator’s
  network

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  6

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  
	
  VAT 18%

  	
   

  
	
  TOTAL including VAT

  	
   

  

 

 16
 

 

 

The rendered services cost aggregated 
________, including VAT _______.

The services were presented properly and according to Agreement terms.

Comment:

The Parties shall sign the Services Report on each Operator’s affiliate
providing services and Consolidated Report on services rendered in general by
the Operator In this case column 5 is not filled-in in he consolidated Report.

 

	
  OAO Rostelecom: 

  	
  Operator:  
  

  
	
   

  	
   

  
	
  General Director 

  	
  General Director

  
	
   

  	
   

  
	
  OAO Rostelecom 

  	
  OAO VolgaTelecom:

  
	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin 

  	
  /signed/ S.V. Omelchenko 

  
	
   

  	
   

  
	
  December 27, 2005 

  	
  December 27, 2005 

  
	
   

  	
   

  
	
  Seal here

  	
  Seal here

  

 

 17

 

Appendix No. 5

to Contract No. 05-21/0155/603-03 

dt. October 24, 2003

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

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

2.                   This Appendix shall state the
following procedures:

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

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

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

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

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

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

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

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

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

5. Outgoing data shall be submitted as follows:

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

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

Form 1.
Name and structure of files.

1.1.
Name of files.

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

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

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

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

Space Т — abbreviation of transit traffic of the Operator.

Space С — abbreviation of service traffic of the Operator.

1.2.
Structure of files.

The pattern has the following structure:

Beginning

 18
 

 

 

ZCZC (Test transmission)

Mandatory part of the pattern

NNNN (Test transmission)

End

Where:

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

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

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

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

1st line:

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

2d  line and subsequent lines:

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

last line:

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

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

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

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

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

Samples of outgoing codes

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

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

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

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

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

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

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

Colons between spaces  are mandatory.

 19
 

 

 

	
  OAO Rostelecom:

  	
  Operator:

  
	
   

  	
   

  
	
   

  	
   

  
	
  General Director

  	
  General Director

  
	
   

  	
   

  
	
  OAO Rostelecom

  	
  OAO VolgaTelecom:

  
	
   

  	
   

  
	
   

  	
   

  
	
  /signed/ D.Ye.
  Yerokhin

  	
  /signed/ S.V. Omelchenko

  
	
   

  	
   

  
	
  December 27,
  2005

  	
  December 27, 2005

  
	
   

  	
   

  
	
  Seal here

  	
  Seal here

  

 

 20
 

 

 

Appendix No. 6

to Contract No. 05-21/0155/603-03 

dt. October 24, 2003

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

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

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

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

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

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

·                                 reconciliation
of billing and invoices,

·                                 detailed
reconciliation

·                                  comprehensive
technical study;

6.                     Reconciliation of billing and invoices:

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

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

·                                 minimal  non-tariff limit of the calls,

·                                 type
of the traffic round-off,

·                                 tariffs.

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

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

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

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

7.                     Detailed reconciliation

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

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

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

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

·                                 aspect
of the detailed reconciliation,

·                                 size
of the detailed reconciliation,

·                                 data
exchange type.

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

 21
 

 

7.3.                              Detailed reconciliation is conducted under the agreement of the Parties
using the resources of Rostelecom and/or Operator. The results of the
reconciliation, performed by Rostelecom, shall be sent to the address of
Operator not later than after seven (7) working days from concordance of
the operation factors, indicated in para. 7.2 of the Appendix.

7.4.                              The parties conduct analysis of the results of the detailed
reconciliation.

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

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

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

·                                 comprehensive
technical study should be performed.

8.                     Comprehensive technical study.

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

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

·                                 verification
of capacity for work of communication channels;

·                                 verification
of the recording completeness  of the
tariff files;

·                                 verification
of recording conditions of the tariff files;

·                                 registration
of the probing calls;

·                                 verification
of the routing Regulations;

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

·                                 using
indirect methods of research.

8.3.                              After getting the results the report is organized and agreed by the
Parties, the used methods, conclusions, recommendations for eliminating the
reasons, caused the discrepancies, the terms of removal such reasons are
indicated inside this report.

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

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

	
  

  	
  Operator

  	
   

  	
   

  
	
   

  	
  Description of
  communication services with discrepancies detected

  	
   

  	
   

  
	
   

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

  	
   

  	
   

  
	
   

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

  	
   

  	
   

  
	
   

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

  	
   

  	
   

  
	
   

  	
  Discrepancies

  	
   

  	
   

  
	
   

  	
  Period dates

  	
   

  	
   

  
	
   

  	
  Traffic
  direction (incoming/outgoing/transit)

  	
   

  	
   

  

 

 22
 

 

 

	
  

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

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
  Charges for
  traffic according to Rostelecom

  	
   

  	
   

  
	
   

  	
  Charges for
  traffic according to the Operator

  	
   

  	
   

  
	
   

  	
  Discrepancies in
  charges

  	
   

  	
   

  
	
   

  	
  Volume of
  traffic according to Rostelecom

  	
   

  	
   

  
	
   

  	
  Volume of
  traffic according to the Operator

  	
   

  	
   

  
	
   

  	
  Discrepancies
  between volumes

  	
   

  	
   

  

Table 2. Dedicated reconciliation form

	
  Direction

  	
  Direction code

  	
  Rostelecom data

  	
  Operator data

  	
  Discrepancies

  
	
  min

  	
  tariff

  	
  Total

  	
  min

  	
  tariff

  	
  Total

  	
  %
 (min)

  	
  % (rubles)

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Table 3. Format of call service data

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

	
  Tel_A*

  	
  Tel_В*

  	
  Mn_I*

  	
  Mn_O*

  	
  Date*

  	
  Time*

  	
  D_sec*

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

* fill-in spaces are marked

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

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

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

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

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

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

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

 23
 

 

 

	
  OAO Rostelecom:

  	
  Operator:

  
	
   

  	
   

  
	
   

  	
   

  
	
  General Director

  	
  General Director

  
	
   

  	
   

  
	
  OAO Rostelecom

  	
  OAO VolgaTelecom:

  
	
   

  	
   

  
	
   

  	
   

  
	
  /signed/ D.Ye.
  Yerokhin

  	
  /signed/ S.V. Omelchenko

  
	
   

  	
   

  
	
  December 27,
  2005

  	
  December 27, 2005

  
	
   

  	
   

  
	
  Seal here

  	
  Seal here

  

 

 24
 

 

 

Appendix No. 7

to Contract No. 05-21/0155/603-03 

dt. October 24, 2003

SETTLEMENT PROCEDURE FOR
TRAFFIC ADMISSION SERVICES

Whereas the Parties  confirm and accept that amounts payable and
terms of payment for Traffic admission services rendered by Operator to the
Rostelecom shall be determined in accordance with fulfillment by the Parties
obligations specified in Agreement No. _____dated _______ (hereinafter
referred to as “Assistance Agreement”) concluded between them now therefore the
Parties agree to establish the following procedures for payments on this
Contract:

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

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

Х = Areceived — Amin — M, where

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

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

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

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

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

5. If by 25th day of the Billing period the total amount of
Traffic admission services rendered by the Operator to Rostelecom within the
Accounting period in accordance with terms specified in the Services Report
shall exceed the amount of the Accrued income for Communication services
rendered by Rostelecom to the Users within relevant Accounting period minus
Potential income of the  Operator for
services rendered by the Operator to Rostelecom in accordance with Assistance
Agreement No._______ dated  _______,
difference between stated amounts shall be paid by  Rostelecom to the Operator before or on 25th day of the Billing period as an extra amount
added to the amount Х payable
in accordance with paragraph 2 of this Appendix. Potential income shall be
calculated as a product of Accrued income and rates applied to calculate
charges for services and remuneration for actions performed in accordance with
Appendix 2 attached to Assistance Agreement dated _______2005.

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

 25
 

 

 

	
  OAO Rostelecom:

  	
  Operator:

  
	
   

  	
   

  
	
   

  	
   

  
	
  General Director

  	
  General Director

  
	
   

  	
   

  
	
  OAO Rostelecom

  	
  OAO VolgaTelecom:

  
	
   

  	
   

  
	
   

  	
   

  
	
  /signed/ D.Ye.
  Yerokhin

  	
  /signed/ S.V. Omelchenko

  
	
   

  	
   

  
	
  December 27,
  2005

  	
  December 27, 2005

  
	
   

  	
   

  
	
  Seal here

  	
  Seal here

  

 

 26

 

 

Appendix No. 8

to Contract No. 05-21/0155/603-03 

dt. October 24, 2003

	
  

     AGREED

     Operator

   

  	
  

     I APPROVE

     Rostelecom

  

 

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

 

	
  

  	
   

  	
   

  	
   

  
	
   

  	
  Items Title

  	
   

  	
  Contents

  
	
   

  	
  1. General
  requirements

  	
   

  	
   

  
	
   

  	
  1.1.Number and
  registration series of Rostelecom’s license

  	
   

  	
   

  
	
   

  	
  1.2. Type of
  activity of Rostelecom

  	
   

  	
   

  
	
   

  	
  1.3. Licensed
  territory of Rostelecom

  	
   

  	
   

  
	
   

  	
  1.4. Duration of
  license of Rostelecom

  	
   

  	
   

  
	
   

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

  	
   

  	
   

  
	
   

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

  	
   

  	
   

  
	
   

  	
  1.7. Type of
  activity of the Operator

  	
   

  	
   

  
	
   

  	
  1.8. Licensed
  territory of the Operator

  	
   

  	
   

  
	
   

  	
  1.9. Duration of
  license of the Operator

  	
   

  	
   

  
	
   

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

  	
   

  	
   

  
	
   

  	
  2. Level on
  connection

  	
   

  	
  Level of long-distance connection

  
	
   

  	
  Geographical
  numbering area covered by АТE of the Operator

  	
   

  	
  Name of geographical numbering area and code of
  geographical area

  
	
   

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

  	
   

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

  
	
   

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

  	
   

  	
   

  
	
   

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

  	
   

  	
   

  
	
   

  	
  7. Location of
  interconnection points of telecommunication networks of

  	
   

  	
   

  

 

 27
 

 

 

	
  

  	
  Items Title

  	
   

  	
  Contents

  
	
   

  	
  Rostelecom to
  the Operator (АТE of geographical numbering area)

  	
   

  	
   

  
	
   

  	
  8. Limits of
  responsibility

  	
   

  	
  To the Operator’s АТE

  
	
   

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

  	
   

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

  
	
   

  	
  10. Accessing
  structure

  	
   

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

  
	
   

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

  	
   

  	
  Number of channels

  
	
   

  	
  12. Minimal and
  maximal load at interconnection points

  	
   

  	
  Number of Erl.

  
	
   

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

  	
   

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

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

  
	
   

  	
  14. Alarm

  	
   

  	
   

  
	
   

  	
  14.1. Alarm

  	
   

  	
  Associated signaling channel 7.

  
	
   

  	
  14.2. Network
  indicator NI of switching node of interconnected Operator

  	
   

  	
   

  
	
   

  	
  14.3. Code of
  alarm point Operator’s АТE

  	
   

  	
   

  
	
   

  	
  14.4. Code of
  alarm point of switched unit of Rostelecom

  	
   

  	
   

  
	
   

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

  	
   

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

  
	
   

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

  	
   

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

  
	
   

  	
  16. Network
  clock synchronization

  	
   

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

  
	
   

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

  	
   

  	
  On the Operator’s АТE On switching units
  of Rostelecom.

  
	
   

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

  	
   

  	
  1 sec

  
	
   

  	
  19. Free of
  charge interval

  	
   

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

  
	
   

  	
  20. Signal
  traffic accounting

  	
   

  	
  If signal traffic admission service is available.

  
	
   

  	
  Peculiarities of
  interaction of technological systems (interaction of control systems, regular
  maintenance of communication facilities and communication lines, operations
  performed to ensure stability of communication networks including

  	
   

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

  

 

 28
 

 

 

	
  

  	
  Items Title

  	
   

  	
  Contents

  
	
   

  	
  operation in
  state of emergency)

  	
   

  	
   

  
	
   

  	
  22. Stages of
  interconnection

  	
   

  	
  if necessary

  
	
   

  	
  23. Requirements
  for equipment of interconnected networks

  	
   

  	
   

  
	
   

  	
  24. Requirements
  for quality of services

  	
   

  	
  If relevant agreement on quality of services is
  concluded between the Operators the registration number of such agreement
  shall be stated. Regulations applicable to standard quality properties for
  long-distance and international calls within the area from the Subscribers to
  switching units of Rostelecom.

  
	
   

  	
  25.Requirements
  for implementation of interconnection

  	
   

  	
        Execution of an agreement on
  interconnection of telecommunication networks;

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

        Development of estimates for interconnection;

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

        Measurements of electrical specifications of digital channel;

        Testing Associated signaling channel 7;

        Verification of correctness of traffic of accounting;

  
	
   

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

  	
   

  	
     -agreement on interconnection of
  communication networks;

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

     -approved packet of estimates for interconnection with expert
  decision;

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

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

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

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

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

  
	
   

  	
  27.
  Supplementary requirements

  	
   

  	
        term of validity of specifications,

        additional information which is not revealed above.

  

 

 29

 

Appendix No. 9

to Contract No. 05-21/0155/603-03 

dt. October 24, 2003

Structure and procedure for
exchange of information on the Subscribers

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

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

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

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

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

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

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

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

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

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

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

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

·                  execution
of analytical reports and statistics for internal usage,

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

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

 30
 

 

Structure of data

Each data file shall be
structured as follows:

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

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

. . .

</main>

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

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

For files MS DOS: cp866,

For files  Linux: koi8-r.

version — version of
communication protocol (current version 1.0)

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

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

company_id — value
Sending Company Code - Operator .

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

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

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

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

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

<insert oper_date=“oper_date”>

                       — frame

</insert>

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

<update oper_date=“oper_date”>

                       — frame

</update>

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

<delete oper_date=“oper_date”>

                       — frame

</delete>

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

Frame shall be structured
as follows:

<object_1 property=“value”>

<simple_attribute>

 31
 

 

simple_attribute_value

</simple_attribute>

. . .

<complex_attribute>

<simple_attribute>

simple_attribute_value

</simple_attribute>

                       . . .

<complex_attribute>

                              . . .

</complex_attribute>

. . .

</complex_attribute>

. . .

<object_2 property=“value”>

                       . . .

</object_2>

. . .

</object_1>

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

Property — object
identifier.

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

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

<object property=“value”>

<edited_simple_attribute>

<old>old_attribute_value</old>

<new>new_attribute_value</new>

</edited_simple_attribute>

. . .

</object>

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

Sample of editing simple
attribute within a complex attribute:

<object property=“value”>

<edited_complex_attribute>

<simple_attribute_1>

<old>old_attribute_value</old>

<new>new_attribute_value</new>

</simple_attribute_1>

 32
 

 

<simple_attribute_2>

<old></old>

<new>new_attribute_value</new>

</simple_attribute_2>

 33
 

 

<simple_attribute_3>

<old>old_attribute_value</old>

<new></new>

</simple_attribute_3>

. . .

</edited_complex_attribute>

</object>

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

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

Structure of data

<subscriber           Unique identifier of the recipient of
the bill

                       <subscriber_name>name of
subscriber</subscriber_name>

                       <legal_entity>property of legal
entity</legal_entity>

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

                       <inn>TIN</inn>

                       <kpp>KPP</kpp>

                       <okpo>ОКPО</okpo>

                       <okved>ОКVED</okved>

                       <contract_number>contract
number</contract_number>

                       <contract_date>contract
date</contract_date>

<bank_account>

                              <bank_code>BIK</bank_code>

                       <bank_name>Name of
bank</bank_name>

                              <branch_bank_name>Branch bank name</branch_bank_name>

                       <treasury_name>Treasury
name</treasury_name>

<treasury_account>Treasury
account</treasury_account>

                       <corr_account>Correspondent
account</corr_account>

                              <settl_account>Settling
account</settl_account>

</bank_account>

                       <legal_address>

                              <post_index>Post
index</post_index>

                       <region>Region</region>

                              <district>District</district>

                              <city>City</city>

                       <settle_area>Settlement</settle_area>

                              <street>Street</street>

                              <house>House</house>

                       <building>Building</building>

 34
 

 

                       <flat>Flat</flat>

              <add_info>Additional information<add_info>

</legal_address>

<location_address>

<post_index>Post
index</post_index>

                       <region>Region</region>

                       <district>District</district>

                       <city>City</city>

                       <settle_area>Settlement</settle_area>

                       <street>Street</street>

                       <house>House</house>

                       <building>Building</building>

                       <flat>Flat</flat>

                              <add_info>Additional
information<add_info>

</location_address>

                       <bill_address>

                              <post_index>Post
index</post_index>

                       <region>Region</region>

                              <district>District</district>

                       <city>City</city>

                              <settle_area>Settlement</settle_area>

                              <street>Street</street>

                       <house>House</house>

                              <building>Building</building>

                       <flat>Flat</flat>

                              <add_info>Additional
information<add_info>

</bill_address>

                       <phone phone_number=“Phone number”>

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

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

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

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

<vat_free>taxable</vat_free>

</phone>

</subscriber>

Details
of recipient of the bill (Subscriber)

	
  

  	
  Attribute name

  	
   

  	
  Obligation
  degree

  	
   

  	
  Acceptable
  values

  	
   

  	
  Description

  	
   

  
	
   

  	
  subscriber_id

  	
   

  	
  Obligatory given as a parameter

  	
   

  	
  Symbol line of 15 digits

  	
   

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

  	
   

  

 

 35
 

 

 

	
  

  	
  subscriber_name

  	
   

  	
  All subscribers

  	
   

  	
   

  	
   

  	
  Name of subscriber

  	
   

  
	
   

  	
  legal_entity

  	
   

  	
  All subscribers

  	
   

  	
  0-Individuals

  1-legal entity

  	
   

  	
  Feature of a legal entity

  	
   

  
	
   

  	
  category

  	
   

  	
  All subscribers

  	
   

  	
  0-Budgetary organizations 

  1-Self-sustained organizations

  2-population

  3-Non-incorporated individual entrepreneur

  	
   

  	
  Type of subscriber

  	
   

  
	
   

  	
  inn

  	
   

  	
  Legal entities

  	
   

  	
   

  	
   

  	
  TIN

  	
   

  
	
   

  	
  kpp

  	
   

  	
  Legal entities

  	
   

  	
   

  	
   

  	
  KPP

  	
   

  
	
   

  	
  okpo

  	
   

  	
  Legal entities

  	
   

  	
   

  	
   

  	
  OKPO

  	
   

  
	
   

  	
  okved

  	
   

  	
  Legal entities

  	
   

  	
   

  	
   

  	
  OKVED

  	
   

  
	
   

  	
  contract_number

  	
   

  	
  All subscribers

  	
   

  	
   

  	
   

  	
  Number of agreement on long-distance and
  international telecommunications services

  	
   

  
	
   

  	
  contract_date

  	
   

  	
  All subscribers

  	
   

  	
  in format YYYY-MM-DD

  	
   

  	
  Date of agreement on long-distance and international
  telecommunications services

  	
   

  
	
   

  	
  bank_account

  	
   

  	
  Legal entities

  	
   

  	
  Complex attribute

  	
   

  	
  Bank details

  	
   

  
	
   

  	
  legal_address

  	
   

  	
  All subscribers

  	
   

  	
  Complex attribute

  	
   

  	
  Legal address/registration

  	
   

  
	
   

  	
  location_address

  	
   

  	
  if differs from

  legal_address

  	
   

  	
  Complex attribute

  	
   

  	
  Residence/Location

  	
   

  
	
   

  	
  bill_address

  	
   

  	
  if differs from location_address

  	
   

  	
  Complex attribute

  	
   

  	
  Bill delivery address

  	
   

  
	
   

  	
  phone

  	
   

  	
  All subscribers

  	
   

  	
  Object

  	
   

  	
  Information on subscriber’s number

  	
   

  

 

 

Bank
details (Bank_account)

	
  

  	
  Attribute name

  	
   

  	
  Obligation
  degree

  	
   

  	
  Acceptable
  values

  	
   

  	
  Description

  	
   

  
	
   

  	
  bank_code

  	
   

  	
  Legal entities

  	
   

  	
   

  	
   

  	
  BIC

  	
   

  
	
   

  	
  bank_name

  	
   

  	
  Legal entities

  	
   

  	
   

  	
   

  	
  Bank name

  	
   

  

 

 36
 

 

 

	
  

  	
  branch_bank_name

  	
   

  	
  if available

  	
   

  	
   

  	
   

  	
  Name of bank branch

  	
   

  
	
   

  	
  treasury_name

  	
   

  	
  Non-profit entities

  	
   

  	
   

  	
   

  	
  Name of treasury

  	
   

  
	
   

  	
  treasury_account

  	
   

  	
  Non-profit entities

  	
   

  	
   

  	
   

  	
  Name of personal account in the treasury

  	
   

  
	
   

  	
  corr_account

  	
   

  	
  Legal entities

  	
   

  	
   

  	
   

  	
  Correspondent account

  	
   

  
	
   

  	
  settl_account

  	
   

  	
  Legal entities

  	
   

  	
   

  	
   

  	
  Current account

  	
   

  

 

Addresses
(Legal_address, Location_address, Bill_address)

	
  

  	
  Attribute name

  	
   

  	
  Obligation
  degree

  	
   

  	
  Acceptable
  values

  	
   

  	
  Description

  	
   

  
	
   

  	
  post_index

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Post index

  	
   

  
	
   

  	
  region

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Region

  	
   

  
	
   

  	
  district

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  District

  	
   

  
	
   

  	
  city

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  City

  	
   

  
	
   

  	
  settle_area

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Settlement

  	
   

  
	
   

  	
  street

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Street

  	
   

  
	
   

  	
  house

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  House

  	
   

  
	
   

  	
  building

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Building

  	
   

  
	
   

  	
  flat

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Flat

  	
   

  
	
   

  	
  add_info

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Additional information

  	
   

  

 

Subscribers’ Numbers (Phone)

	
  

  	
  Attribute name

  	
   

  	
  Obligation degree

  	
   

  	
  Acceptable values

  	
   

  	
  Description

  	
   

  
	
   

  	
  phone_number

  	
   

  	
  Obligatory given as a parameter

  	
   

  	
  Line of 10 characters (figures only)

  	
   

  	
  Full subscriber number

  	
   

  
	
   

  	
  device

  	
   

  	
  All subscribers

  	
   

  	
  0-telephone

  1-call office

  	
   

  	
  Type of the subscriber gear

  	
   

  
	
   

  	
  price_plan

  	
   

  	
  All subscribers

  	
   

  	
  0-office

  1-population

  2- Self-sustained organizations

  3- Budgetary organizations

  	
   

  	
  Tariff

  	
   

  
	
   

  	
  ldservice

  	
   

  	
  All subscribers

  	
   

  	
  0-closed

  1-open

  	
   

  	
  Access to long-distance and international
  telecommunications 

  	
   

  

 

 37
 

 

 

	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  services is closed or open

  	
   

  
	
  

  	
  company_code

  	
   

  	
  All subscribers

  	
   

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

  	
   

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

  	
   

  
	
   

  	
  vat_free

  	
   

  	
  Diplomatic mission or their employees

  	
   

  	
  0- default VAT rate 1- 0% VAT rate

  	
   

  	
  The sign of 0% VAT rate

  application to the realization of the services

  	
   

  

 

	
  OAO Rostelecom:

  	
  Operator:

  
	
   

  	
   

  
	
   

  	
   

  
	
  General Director

  	
  General Director

  
	
   

  	
   

  
	
  OAO Rostelecom

  	
  OAO VolgaTelecom:

  
	
   

  	
   

  
	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
  /signed/ S.V. Omelchenko

  
	
   

  	
   

  
	
  December 27, 2005

  	
  December 27, 2005

  
	
   

  	
   

  
	
  Seal here

  	
  Seal here

  
	
   

  	
   

  

 

 

 38

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"}]]