Document:

Exhibit 4.17.1

 

APPENDIX NO. 1

to Agency Agreement

(Form 1)

No. 33-06-03
dt. 9 June 2006

 

AGREEMENT

 

 

	
  City

  	
  Date:                              200  

  

 

Rostelecom, Open Joint-Stock Company for
Long-Distance and International Telecommunications (License for provision of
long-distance and international telecommunications No. 29777 dt.               
), represented by                                                     
“                                                    ”,
acting in the name and on behalf of OAO Rostelecom on the grounds of the
agreement concluded between                                   ,
and OAO Rostelecom, No.               
dt.               
hereinafter referred to as “Rostelecom”,
represented by                    ,
authorized to act by Power of Attorney dt.                             
No.                                 ,
on the one part, and              ,

hereinafter referred to as the “Operator”, represented by                                  ,
authorized to act by                                                                               ,
on the other part, as follows:

 

1.                           Terms and Definitions

 

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

 

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

 

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

 

1.3.                “License of Rostelecom” means 
the license for provision of long-distance and international
Telecommunication Services No. 29777 dt. December 11, 2003

 

1.4.                  “Accrued income”
means payments to the Operator by the Users for the Telecommunication services
rendered in the corresponding month.

 

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

 

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

 

1.7.                  “Revenue earned” means 
the income actually received by the Operator from the Users in the
corresponding month on account of payment for the Telecommunication Services.

 

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

 

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

 

1.10.            “Long-distance telecommunications” means the services of telephone connections between the Users of the
Operator’s numbering area and the Users of other ABC/DEF zones (including the
Users of other numbering areas of the same Operator).

 

 

1

 

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

 

1.12.                        “Services” or “Telecommunication
Services” means jointly “Long-distance Telecommunication Services”
and “International Telecommunication Services” rendered by Rostelecom to the
Users on the basis of the agreement for rendering of long-distance and
international Telecommunication Services or under the conditions of a public
offer specified in Appendix 1.

 

2.                          Subject Matter of the
Agreement

 

2.1.  Rostelecom commissions the Operator, and the Operator
undertakes on consideration to perform on behalf and at the expense of
Rostelecom the following legal and actual actions indicated in paragraphs 1, 3,
7 and 8 of Appendix 2 hereof.

 

2.2. The Operator undertakes to render Rostelecom on consideration the
Services indicated in paragraphs 2, 4, 5 and 6 of Appendix 2 hereof.

 

3.                                     Rights and Obligations of the Parties

 

3.1.                            Rostelecom undertakes the following
obligations:

 

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

 

3.1.2.                   To pay the Operator for the services specified
in Section 2 hereof (including the services of recovery of penalties from
the Users), rendered to Rostelecom by the Operator in accordance with the
conditions of the Agreement.

 

3.1.3.                   To issue a power of attorney for the Operator
with the right of transfer for the execution by the Operator of the obligations
hereunder.

 

3.2.                            Rostelecom has a right:

 

3.2.1.                   To demand from the Operator the transfer of the
payments amounts due to Rostelecom for the services rendered on the basis of
the indications of the Operator’s communication gear, calculating the volume of
the services rendered, taking into consideration the provisions of Section 4
hereof.

 

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.                   By the conclusion of agreements for rendering
of Telecommunication Services, to inform the Users about the trade name of
Rostelecom as a telecommunications operator rendering long-distance and
international Telecommunication Services. To bring to the notice of the Users
the information about any changes of the Tariffs for the Telecommunication
Services, as well as the  procedure of
receiving and paying for the Telecommunication Services.

 

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

 

3.3.3.                   To manage the billing (registration and
tariffication) of the Users’ outgoing long-distance and international calls. By
the Service tariffication, to apply the corresponding VAT rate to Tariffs in
accordance with the procedure indicated in Appendix No. 4 hereunder. In
case of impossibility of the independent billing of Users’ outgoing
long-distance and international calls (e.g. by 
absence of Operator’s own billing system), the billing indicated above
must be provided by means of bringing in third parties as subcontractors.

 

2

 

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

 

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

 

3.3.6.                   To keep book on the payment by the Users for
the Telecommunication Services rendered by Rostelecom and on the indebtedness
of the Users for the Telecommunication Services, to draw up documents for the
correction and write-off of debts, specified in Appendix No. 9 hereto, to
perform inventory of the indebtedness of the Users for the Telecommunication
Services in the order established by Appendix 9 hereto.

 

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

 

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

 

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

 

3.3.10.             To present (draw up and send to the
corresponding Users) the invoices for the Telecommunication Services rendered
to the Users-legal entities and individual entrepreneurs acting without the
formation of a legal entity.

 

3.3.11.             To provide the storing of the documentation,
namely: bills presented to the Users for the Telecommunication Services (or
information in the database on all document details of the presented bills),
billing data on the Telecommunication Services, the documents confirming the
payment by the Users for the Services in accordance with the current law and
the Operator’s internal regulations on document storage. To provide upon
request of Rostelecom or third parties certified copies of the documents in the
cases established by the current law, within the term of three (3) days
from the receipt of the corresponding request.

 

3.3.12.             To collect and present to Rostelecom the
information in the format of the established forms of statistical accounts,
containing the data about the Services rendered to the Users in accordance with
the form and terms indicated in Appendix No. 6 hereto.

 

3.3.13.             To conclude agreements with the Users-legal
entities for the rendering of the Telecommunication Services in accordance with
Appendix No. 11 and the form established in Appendix No. 1 hereto.

 

3.4.                            The Operator has the following rights:

 

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

 

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

 

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

 

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

 

3

 

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

 

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

 

4.                          Parties’ Settlement

 

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

 

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

 

4.1.2.                   Rostelecom
is obliged to transfer to the Operator the consideration for the services
rendered to Rostelecom by the Operator in accordance with paragraph 2.2. and
the consideration for the performance by the Operator of the actions indicated
in paragraph 2.1. of Section 2 hereof. The amounts of the payment, the
order of the settlement of the Parties’ for the services rendered to Rostelecom
by the Operator are indicated in Appendices 2 and 7 hereto. All the sums
indicated are calculated on the basis of the Acceptance Act and the Operator’s
Report.

 

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

 

4.1.4.                   Regardless of the provisions of paragraph
4.1.3., on account of the fulfillment of the obligations indicated in paragraph
4.1.1., the Operator is obliged to perform monthly not later than the 25th
day of the Billing period the transfer of the minimum payment to Rostelecom in
the amount of not less than 50 % of the Accrued income on the basis of the bill
presented by Rostelecom, in accordance with paragraph 4.3. hereof.

 

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

 

4

 

4.3.                            Rostelecom considers the documentation presented by the Operator and, in
the absence of comments, approves the Operator’s report, the Acceptance Act and
the Offset Act. Together with this, Rostelecom presents to the Operator the
bill. If Rostelecom has objections against the documents submitted by the
Operator, Rostelecom shall give written notice to the Operator of such
objections within two (2) business days after receipt of documents by
facsimile. Together with this, Rostelecom approves the Operator’s Report, the
Acceptance Act and the Offset Act with the comments thereto, and draws up the
Invoice for the payments in the amount of the undisputed amount.  Copies
of the Invoice and the approved Operator’s Report,  Acceptance Act and Offset Act are sent to the
Operator by a facsimile transmission, while the original documents shall be
sent by registered mail with receipt acknowledged.

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

4.11.                      Recovery of Expenses.

 

4.11.1.             The
recovery of expenses under the Agreement is performed by Rostelecom only upon
the presentation by the Operator to Rostelecom of the originals of the basic
documents confirming such expenses.

 

4.11.2.             The
Parties agree that Rostelecom recovers the expenses, expenditures and losses of
the Operator connected with the fulfillment by the latter of their obligations
indicated in paragraph 3.3.1. hereunder, under the Agreement, exclusively in
the volume and amount not exceeding 10% of the consideration amount and service
costs, due to the Operator in accordance with the conditions of the Agreement
for the corresponding Reporting period, and such recovery is considered by the
Parties as reasonable, sufficient and motivated for the consideration of all
necessary expenses, expenditures or losses of the Operator during the
fulfillment of the obligations hereunder.

 

4.11.3.             The
Parties agree that any expenses, expenditures or losses of the Operator
exceeding the Limit are considered as lost without any connection with the
commission of Rostelecom, beyond the purpose of the Agreement, without the
necessary authority on the part of the Operator.

 

5

 

4.11.4.             In
connection with the aforementioned agreement the Operator hereby confirms  and 
admits that under no circumstances he will demand from Rostelecom any
consideration and/or recovery of expenses, expenditures or losses connected
with the fulfillment of their obligations under the Agreement in the amounts
exceeding the Limit.

 

4.11.5.             In
any case, irrespective of any provisions of the Agreement contradicting the set
forth below, none of the provisions hereunder can be interpreted as obliging
Rostelecom to recover or consideration any expenses, expenditures or losses to
the Operator, suffered by the latter in the course of the fulfillment of the
Agreement, in the amount exceeding the Limit, as well as allowing the Operator
to demand such recovery.

 

5.                                      General Requirements to the
Performance of the Claims Proceedings

 

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

 

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

 

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

 

5.4.                            The claiming actions on the recovery of the
Users’ debts are performed by the Operator independently for the sake of
Rostelecom on the ground of the power of attorney issued by Rostelecom in
accordance with paragraph 3.1.3. hereof. Irrespective of any inner regulations
of the claiming proceedings adopted by the Operator and contradicting the
following: in case of nonpayment by the User against the invoice for the
Telecommunication Services rendered, the Operator must advance a claim against
the corresponding User taking into consideration the provisions of Appendix 9
hereto.

 

5.5.                            For the performance of the claiming and action
proceedings the Operator receives from Rostelecom consideration established by
Appendix No. 2 hereto.

 

5.6.                            The Operator cancels the invoice for the
Telecommunication Services if the groundlessness of a claim against the User is
proved judicially, or on the condition of receipt of a written consent of
Rostelecom. The order of the exchange of the documents between the Parties and
the correction of indebtedness are performed in accordance with paragraph 4 of
Appendix No. 9 hereto.

 

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

 

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

 

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

 

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

 

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

 

6

 

6.5.                            By conducting of one-time actions aimed at the
temporary reduction / increase of the Service Tariffs for the Users of the
Services within a limited period of time Rostelecom notifies the Operator in
advance, in written form, no later than 30 calendar days before the date of the
beginning of such actions. At that, the Operator coordinates the conducting of
such actions within the term of 15 calendar days provided the corresponding
technical resources are available, with the exception of the actions of federal
scope.

 

7.                                    Responsibility of the Parties

 

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

 

7.2.                            In case of violation by the Operator of the
terms of fulfillment of their obligations for the transfer of payments due to
Rostelecom, Rostelecom has the right to claim from the Operator the penalty in
the amount of 1/300 of the refinancing rate of the Central Bank of the Russian
Federation for every day of delay, of the sum payable by the Operator. The
Operator is obliged to pay to Rostelecom the penalty within the period of ten (10) banking
days from the moment of the receipt of the corresponding payment demand. The
Parties agree to perform the corresponding payments no later than within the
period of ten (10) banking days from the moment of the receipt of the
corresponding demand.

 

7.3.                            In case of the presentation by the Operator of
unreliable data in the Report, provided that the amount payable calculated on
the basis of the unreliable Report data is smaller than the sum based on the
amount of the actual Services rendered, Rostelecom has the right to charge to
the Operator the forfeit in the form of penalty. The amount of the forfeit
constitutes 1/300 of the refinancing rate of the Central Bank of the Russian
Federation for every day starting from the day of presentation of unreliable
data when the discrepancy of the data was discovered, till the moment of
transfer by the Operator of the monies to be paid. The like forfeit in the form
of the penalty is calculated on the basis of the disparity between the amount
of payments calculated on the basis of the reliable data and the amount of
payments calculated on the basis of the unreliable data. The penalty, as well
as the deficient payments to Rostelecom must be paid within the period of ten (10) banking
days from the moment of the receipt of the corresponding payment demand.

 

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

 

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

 

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

 

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

 

7

 

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

 

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

 

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

 

8.                                    Force Majeure Circumstances

 

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

 

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

 

8.3.                            The occurrence of force majeure circumstances
extends the terms of the fulfillment by the Parties of the obligations
hereunder proportionate to the duration of their influence. In case the action
of force majeure lasts  for more than six
months,  the Parties are obliged to, on
the proposal of one of the Parties, coordinate further conditions of  action and/or 
possibility of termination 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 Party concerned 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 court in accordance with the RF Code of Arbitration Procedure.

 

10.                   Notifications

 

10.1.                      Any notifications and other messages subject to the transmission from
one Party to the other must be transmitted in written form to the following
addresses:

 

	
  If the Operator is the
  addressee:

  
	
   

  	
  Russian Federation,

  	
   

  
	
   

  	
  Address:

  	
   

  	
   

  
	
   

  
	
   

  	
  Fax:

  	
   

  	
   

  
	
   

  	
  Tel:

  	
   

  	
   

  
								

 

If Rostelecom is the addressee:

 

8

 

	
  Russian Federation,

  
	
  Address:

  	
   

  	
   

  
	
  Fax:

  
	
  Tel:

  

 

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

 

11.                                 Effective date of the Agreement and its
validity term

 

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

 

11.2.                       The 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. The number of periods for
which the effect hereof can be prolonged is not limited.

 

12.                                 Miscellaneous

 

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

 

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

 

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

 

12.4. List of Appendices:

 

Appendix
No. 1. Form 1. Agreement on long-distance and international
telecommunications.

Form 2. Public offer on the conclusion of the
long-distance and international telecommunications agreement.

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

Appendix
No. 3 Report of the Operator on the services rendered to the Users.

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

Appendix
No. 5 Acceptance act for services rendered.

Appendix
No.6 List of reporting forms.

Appendix
No. 7 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 User claims (complaints) related to
providing / failure to provide Telecommunication Services.

Appendix No. 11 Procedure for conclusion
of Agreements.

 

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

 

13.                   Details and Signatures of the
Parties

 

	
  Full or abbreviated name of the company

  	
  OAO Rostelecom

  	
   

  
	
  Location

  	
  5,
  Delegatskaya st., 127091, Moscow, Russia

  	
   

  
	
  Postal address

  	
   

  	
   

  
	
  Telephone (by the postal
  address)

  	
   

  	
   

  
	
  Account number:

  	
   

  	
   

  
	
  Full name of the banking
  establishment

  	
   

  	
   

  
	
  Identification number TIN/KPP

  	
   

  	
   

  
	
  Industry code by OKVED

  	
   

  	
   

  
	
  Company code by OKPO

  	
   

  	
   

  

 

9

 

	
  For Rostelecom :

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
  200

  	
   

  	
   

  	
  200  

  
	
  Seal here

  	
   

  	
  Seal here

  
					

 

 

Appendix No. 1

 

to Agreement No.         
dt.    

 

 

Form 1. Agreement on
long-distance and international telecommunications.

 

AGREEMENT

 

on
long-distance and international telecommunications

 

City                                                                                                                                                     Dated:

 

Rostelecom, Open Joint-Stock Company for
Long-Distance and International Telecommunications (License for provision of
long-distance and international telecommunications No. 29777 dt.               
), represented by                                                     
“                                                    ”,
acting in the name and on behalf of OAO Rostelecom on the grounds of the
agreement concluded between                                   ,
and OAO Rostelecom, No.               
dt.               
hereinafter referred to as “Rostelecom”,
represented by                                                                              ,
authorized to act by Power of Attorney dt.                             
No.                                 ,
on the one part, and                                                                                                        ,

hereinafter referred to as the “User”,
represented by                                          

authorized to act by                                                                               ,
on the other part, as follows:

 

10

 

1. DEFINITIONS:

 

1.1. “Agreement” shall mean this Agreement for long-distance and
international telecommunications, with all Appendices and Additional Agreements
hereto.

 

1.2. “Billing period” shall mean the calendar month following the
month when Telecommunication Services were rendered to Users.

 

1.3. “Parties” shall mean Rostelecom and the User. Rostelecom and
the User can be separately referred to as “Party”

 

1.4. “Tariff” shall mean the rate of payment for each service
provided under the Agreement between the Parties.

 

1.5. “Telecommunications” shall mean long-distance and
international Telecommunication Services rendered hereunder by Rostelecom to
the User using automatic service system or with the help of an operator.

 

1.6. “User Equipment” shall mean the user (terminal) equipment
installed at:                                                                                                                     .

 

Type of User Equipment: telephone set, fax
machine, data set (underscore whatever applicable).

 

User Equipment used individually or
collectively (underscore whatever applicable).

 

Subscriber number (additional subscriber
number):                                                                .

 

1.7. “Agent” shall mean                                                                               .

 

1.8. “Regulations” shall mean Local, Intrazonal, Long-Distance and
International Telecommunication Services rendering Regulations, approved by
Resolution of the Russian Government No. 310 dt. May 18, 2005.

 

2. SUBJECT MATTER

 

2.1. Rostelecom herewith undertakes to render Telecommunication
Services to the User, whereas the User undertakes to effect payments for such
Telecommunication Services on the terms and conditions and in the manner stated
herein.

 

3. TELECOMMUNICATIONS RENDERING
TERMS AND CONDITIONS

 

3.1. On entering into this Agreement, the User shall be entitled to
receive Telecommunication Services, whereas Rostelecom shall render such
services to the User, provided this is technically practicable, and provided
the User has access to long-distance and international telecommunication
services.

 

3.2. To receive the Telecommunications via the automated service
system, the User shall perform the following course of action: dial “8” from
the User Equipment; dial OAO Rostelecom’s telephone network selection code (if
introduced); dial call party’s numbering area code; dial call party’s
subscriber number.

 

3.3. To receive the Telecommunications via the operator, the User shall
perform the following course of action: dial number whereby access is obtained
to long-distance and international telecommunications provided by OAO
Rostelecom via operator, i.e. “07” and/or another access number which the User
can obtain via “09” inquiry service; order long-distance or international
telephone call via the operator using instant or delayed ordering system, in
accordance with the Regulations.

 

3.4. The Telecommunications shall be deemed provided as from the moment
when the telephone connection is established as the result of the course of
action described under para. 3.2. or para. 3.3. hereof.

 

3.5. The access to Telecommunication Services, rendered to the User
from the User equipment, can be stopped at the initiative of Rostelecom in
cases, covered by para. 7.2 hereof.

 

3.6. Where technical possibility for the rendering of the Telecommunication
Services to the User is partially unavailable, Rostelecom may limit number of
call orders and call duration or, where such 

 

11

 

technical
possibility for the rendering of the Telecommunication Services is not
available altogether, may deny rendering of the Telecommunication Services.

 

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

 

In case of occurrence of long-term limitations of using
telecommunications, Rostelecom must undertake measures in order to inform the
User about it using mass media, inquiry services, placing notices in places of
collective use of telecommunications etc.

 

3.7. If technically feasible and on condition
that access to Telecommunications is available from User equipment, Rostelecom
renders to the User a possibility to use Telecommunications 24 hours a day, if
other is not indicated in the Russian Federation law.

 

3.8. The User which is an 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 Rostelecom or third
parties.

 

4. RESPONSIBILITIES OF THE PARTIES

 

4.1. Rostelecom undertakes to:

 

4.1.1. Render Telecommunication Services to the User in accordance with
the law of the Russian Federation, the Regulations, national standards,
technical regulations and standards, the license, and this Agreement (and in
particular to rectify, within prescribed time periods, any failures which are
attributable to Rostelecom and which obstruct enjoyment of the
Telecommunications by the User).

 

4.1.2. To notify the User through mass media about changes in the
conditions of service rendering, methods of payment for Telecommunications,
Tariffs in no less than ten days before the date when these changes are
introduced

 

4.1.3. To fulfill other obligations of Rostelecom, covered by the law
of the Russian Federation and the Agreement.

 

4.2. The User undertakes to:

 

4.2.1. Pay for the Telecommunication Services rendered to it within the
time frames envisaged by, and subject to the terms and conditions of, this
Agreement. (For Users which are local government-funded organizations: “The
User shall only make use of the Telecommunications within the allocated
government funding limit”).

 

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

 

5. RIGHTS OF THE PARTIES

 

5.1. Rostelecom shall have the right to:

 

5.1.1. Change, on a unilateral basis, the Tariffs, payment terms and
conditions and time frames pursuant to para. 4.1.2 hereof.

 

5.1.2. Initiate temporary suspension of User’s access to the
long-distance and international telecommunications in circumstances referred to
in para. 7.2. hereof.

 

5.2. The User shall have the right to:

 

5.2.1. Raise objections against bills issued to it, in the manner
described in Article 8 below.

 

5.2.2. To refuse to pay for Telecommunications, that was rendered to
the User without their concert. Telecommunications shall be deemed provided
with User’s consent if the call is made from the User Equipment by means of the
course of action referred to in paras 3.2. and 3.3. hereof.

 

12

 

6. PAYMENT PROCEDURE

 

6.1. The User shall effect payments for the Telecommunications provided
to it by Rostelecom hereunder exclusively to the bank account whereof details
are stated in the Telecommunications bill. The User’s monetary obligations with
respect to the Telecommunication Services provided to it shall terminate as
from the moment when the funds are credited on the bank account specified in
the bill issued to the User or else when cash is received at the Agent’s cash
desk.

 

6.2. The Telecommunications bills shall be issued by the Agent on
behalf of Rostelecom. Each Telecommunications bill shall identify the amount
stated therein as payment for the Telecommunication Services rendered by OAO
Rostelecom.

 

6.3. Tariffs for international telecommunications are established and
changed in  accordance with the current
law of the Russian Federation. The User shall be notified of any such
Tariffs  being introduced, in the manner
described in para 4.1.2. hereof.

 

6.4. Tariffs for international telecommunications are established by
Rostelecom and changes can be introduced to them at any time. The User shall be
notified of any such Tariffs  being
introduced, in the manner described in para 4.1.2. hereof.

 

6.5. The long-distance or international call tariff unit shall be
established by Rostelecom and shall be one minute. The records of duration of
long-distance and international telecommunications are carried out in
accordance with the tariffication unit established by Rostelecom. The
tariffication unit can be changed by Rostelecom unilaterally at any time.

 

6.6. The payment bill for Telecommunication Services in the month
previous to the Billing period is made out to the User before the 12-th day of
the Billing period and indicates the total amount for each type of Services,
there amount and cost. The grounds for making out the bill to the User are the
data, obtained with the help of the equipment, used for recording the amount of
Telecommunications. Payments for the Telecommunications shall be effected on a
monthly basis, within 15 days after the date of the bill for the
Telecommunications provided in the month immediately preceding the Billing
Period.

 

6.7. The delivery of the bill for the telecommunications to the Users
is performed by mail or courier at the option of Rostelecom.

 

6.8. The User shall pay for the Telecommunications by a transfer of
funds to the account specified in the Telecommunications bill, or in cash at
any of the Agent’s payment collection offices. By the payment for the Services
in cash, the monetary obligations of the User for the Services rendered are
discharged from the moment of payment at the Agent’s collection office. Any
cash payments may only be accepted from the User within limits established by
the law for legal entities.

 

6.9. The Agent shall inform the Users of its payment collection offices
via mass media.

 

7. RESPONSIBILITIES OF THE PARTIES

 

7.1. Rostelecom and the User bear responsibility for non-fulfillment or
improper fulfillment of their responsibilities in the Agreement in accordance
with the current law of the Russian Federation, (including the Regulations) and
the Agreement.

 

7.2. In case of delay payment or other User violations of the
requirements, established by the Russian Federation Law “On Telecommunications”,
the Regulations and the Agreement, Rostelecom has a right to unilaterally
initiate a stoppage of rendering access to Telecommunications for a period
until a complete debt repayment, or, correspondingly, until a complete
settlement of other violations, committed by the User.

 

7.3. In case of a failure to pay, or incomplete or late payment for the
Telecommunication Services, Rostelecom may enforce penalty against the User at
1% of the value of Telecommunication Services rendered in the month immediately
preceding the Billing Period and which remain unpaid, or partially unpaid, or
which were paid in an untimely manner, for each day of the delay until the date
on which the outstanding debt is finally settled, but not more that the amount
outstanding. The User shall pay such penalty to Rostelecom within 5 days after
the claim for such penalty is made by Rostelecom.

 

13

 

8. DISPUTE SETTLEMENT

 

8.1. If any disputes and disagreements arise hereunder, they shall be
settled in the manner described in this Section 8.

 

8.2. In case of non-fulfillment or improper fulfillment of obligations
to render Telecommunication Services by Rostelecom the User before applying to
court makes claims to Rostelecom. The claims of the User are made and looked
into on conditions and in terms covered by the current law of the Russian
Federation. 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 Federation law for the review of such a complaint,
the User may initiate a court action at the Agent’s location.

 

8.3. If the User is in full or partial default of its obligation to pay
for the Telecommunication Services, the Agent may, on behalf of Rostelecom,
bring a suit against the User, selecting, at its sole discretion, either the
User’s location or the location of Rostelecom (or of Rostelecom branch serving
the zone where the User is resident (domiciled)), or the location of the Agent
(or of Agent’s branch serving the zone where the User is resident (domiciled)),
as the venue of such action.

 

9. FORCE MAJEURE CIRCUMSTANCES

 

9.1. The Parties are released from responsibility for non-fulfillment
or improper fulfillment of  their
obligations on the Agreement, if they prove, that proper fulfillment was
impossible due to force majeure, which means extreme, unforeseen and inevitable
circumstances in given conditions. The presence of force majeure in this case
prolongs the term of  fulfillment of  obligations by the Parties, proportionally to
the period of its activity. In case the action of force majeure lasts  for more than six months,  the Parties are obliged to, on the proposal
of one of the Parties, coordinate further conditions of  action and/or 
possibility of termination of the Agreement.

 

9.3. If  the non-fulfillment of
terms of service rendering  was caused by
circumstances of force majeure, the Parties must coordinate  a new term of Telecommunications rendering
fulfillment.

 

10. AMENDMENT AND TERMINATION PROVISIONS

 

10.1. 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.

 

10.2. In case of termination of the Agreement the Parties must conduct
mutual exchanges on all obligations.

 

10.3. Any amendments to this Agreement shall be executed as additional
agreements hereto which shall be prepared in two counterparts and shall be
signed by the User (or its authorized representative) and Rostelecom (via its
authorized representative).

 

11. PERIOD OF VALIDITY  OF THE
AGREEMENT

 

11.1. This Agreement shall take effect as from the date it is signed by
Rostelecom and the User and shall be deemed effective for an unlimited period
of time.

 

12. MISCELLANEOUS

 

12.1. Rostelecom and the User admit that the present agreement is
obligatory for fulfillment for both Parties considering all conditions.

 

12.2. All legal relations of the Parties, arising in connection with
rendering Telecommunication Services to the User by Rostelecom, which are not
covered directly by the Agreement, are regulated by the Regulations and
regulatory documents of the Russian Federation.

 

12.3. The User is informed about and agrees to the characteristics of
rendered Telecommunications, concerning their quality, safety and limitations.

 

12.4. The User is familiarized with the Regulations and undertakes the
obligation to observe them.

 

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

 

12.6. As there exists an agreement between Rostelecom and the Agent
whereby the Agent is authorized to bill the User for the Telecommunication
Services provided, collect payments from the Users for the Telecommunication
Services provided,  and to handle any
complaints and court actions 

 

14

 

lodged by or against the User, the User herewith agrees, respectively,
to accept Telecommunication Services bills issued by the Agent, effect payments
for Telecommunication Services to the Agent, reconcile mutual accounts with the
Agent and submit to the Agent, in the manner prescribed herein, any complaints
lodged against Rostelecom in connection with Rostelecom’s failure to perform,
or improper performance of, this Agreement.

 

13. Address and banking details
of the Agent:

 

14. Addresses and banking
details of Parties

 

	
  User: (as a minimum, specify the following:  subscriber information (full name, date and place of
  birth, details of identifying document, - for individuals; official (trade)
  name – 

  	
   

  	
  Rostelecom:

  
	
  for legal entities);

  	
   

  	
   

  
	
   

  	
   

  	
  Dt.
                              
  200

  
	
   

  	
   

  	
  Seal here

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  Dt.                             
  200

  	
   

  	
   

  
	
  Seal here

  	
   

  	
   

  

 

 

15. Signatures of
Parties

 

 

	
  For the User:

  	
   

  	
   

  	
   

  	
  For Rostelecom:

  	
   

  	
   

  
	
   

  	
   

  	
  full name

  	
   

  	
   

  	
   

  	
  full name

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Dt.
                              
  200

  	
   

  	
   

  	
   

  	
  Dt.
                              
  200

  	
   

  	
   

  
	
  Seal here

  	
   

  	
   

  	
   

  	
  Seal here

  	
   

  	
   

  

 

“

 

15

 

2. Form of Public Offer

 

PUBLIC
OFFER

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

 

Rostelecom, Open Joint Stock Company for
Long-Distance and International Telecommunications (further – Rostelecom) acting on the grounds of long-distance and
international telecommunications license No. 29777, issued on 11.12.2003,
represented by General Director Yerokhin Dmitry Yevgenievich, authorized to act
by the Charter, will conclude the agreement on long-distance and international
telecommunications on the below mentioned conditions with any person meeting
the criterion embodied in para. 1.2 below.

 

1.            DEFINITIONS:

 

1.1.                            “Agreement” means the agreement on long-distance and
international telecommunications, concluded by Rostelecom and the User by means
of acceptance of the present public offer, conducted by the User in accordance
with Article 3 below, together with all the Appendices, Revisions, Addenda
and Additional Agreements. Any reference in the public offer to the Agreement (Article of
the Agreement) and/or its conditions means a corresponding reference to the
present public order (its Article) and/or its conditions.

 

1.2.                            “User” means an individual or a legal entity that is
a subscriber of the Local operator, who have affected acceptance in the order
covered by Article 3, as a result of which the present Agreement is
considered concluded by the give person and Rostelecom.

 

1.3.                            “Billing period” means the calendar month following  the month when Telecommunication Services
were rendered to Users.

 

1.4.                            “Parties” means Rostelecom and the User. Rostelecom and
the User can be separately referred to as “Party”

 

1.5.                            “Tariff” means the rate of payment for each Service
provided under the Agreement between the Parties.

 

1.6.                            “Telecommunications” means long-distance and international
Telecommunication Services rendered hereunder by Rostelecom to the User using
automatic service system or with the help of an operator.

 

1.7.                            “User equipment” means user (terminal) equipment, installed at
the Users permanent place of residence (for individuals) or at the location of
the User - legal entity. The location of the User - legal entity for the
purposes of the present agreement means the legal address of the User and (or)
other address at which the User effects their activity.

 

1.8.                            “Agent” means a legal entity,
which has a right to perform actions, connected with carrying out accounting
with the User for Telecommunication Services rendered by Rostelecom, with
handling of Users’ claims and actions on the grounds of the agreement,
concluded with Rostelecom. The
register of Agents, indicating the territories of their operation, and/or
groups of Users served by the Agent is brought to the Users by Rostelecom
through mass media and can be changed from time to time.

 

1.9.                            “Local operator” means
a legal entity, which has a license to render local telecommunications on the
territory of the Russian Federation or its part, which renders to the User
access to Telecommunications, and whose telecommunication networks have an
access to public RF telecommunication networks.

 

1.10.                     “Regulations” means the
Regulations of rendering local, intrazonal, long-distance and international
telecommunications, acting at the moment of effecting acceptance of the present
public offer by the User.

 

2.            SUBJECT MATTER

 

2.1.                              Rostelecom undertakes to render
telecommunications to the User, and the User - to pay for Telecommunication
Services in accordance with the terms worded in the present Agreement.

 

3.            CONCLUDING THE AGREEMENT AND TERMS OF TELECOMMUNICATION
SERVICES RENDERING

 

3.1.                              An individual or a legal entity that is a
subscriber of the Local operator is considered to have concluded the Agreement
with Rostelecom and to have agreed to all the conditions of the public offer
(to have accepted it) in the following case:

 

3.1.1. a) An individual or a legal entity
Users of the Local operator performing the following factual successive
actions: dialing “8” on the User equipment, dialing OAO Rostelecom telephone
network choice code (if introduced); dialing the code of the numbering area of
the called party; dialing the called party number; or

 

 

16

 

b) An individual or a legal entity Users of
the Local operator performing the following factual successive actions: dialing
the  long-distance and international
telecommunications access number, rendered by OAO Rostelecom with the help of
an operator - “07” and/or other access number, the information about which can
be obtained by the User through directory inquiry service “09”; ordering a
long-distance or international telecommunications with the help of an operator
through immediate or order service system, in accordance with the Regulations.

 

3.1.2.                     Telecommunications setting as a result of
performing actions, indicated in subparagraph a) or b) of para. 3.1.1 hereof.

 

3.2.                              An individual or a legal entity, that are
subscribers of the Local operator, become Users from the moment when telecommunications
indicated in para. 3.1.2  is set,
acquiring all the rights and obligations of a User, which are covered by the
Agreement.

 

3.3.                              On entering into this Agreement, the User shall
be entitled to receive Telecommunication Services, whereas Rostelecom shall
render such services to the User, provided this is technically feasible, and
provided the User has access to long-distance and international telephone
communication networks.

 

3.2.                              For obtaining Telecommunications through
automatic service system, the User must perform the following actions,
indicated in subparagraph a) of para. 3.1.1 hereof. For obtaining
Telecommunications with the help of an operator, the User must perform the
following actions, indicated subparagraph b) of para. 3.1.1. hereof.

 

3.4.                              Telecommunications is considered rendered from
the moment when telecommunication is set as a result of performing actions by
the User, indicated in subparagraph a) or b) of 3.1.1. hereof

 

3.5.                              The access to Telecommunication Services,
rendered to the User from the User equipment, can be stopped at the initiative
of Rostelecom in cases, covered by para. 7.2 hereof.

 

3.6.                              When rendering Telecommunication Services to
the User Rostelecom has a right to introduce limitations to the amount of
conversation orders and the duration of conversations, in the event of any
problems occurring in the course of the Services provision, whereas total
inability of Rostelecom to provide the services entitles the latter to quit the
provision of the services.

 

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

 

In case of
occurrence of long-term limitations of using telecommunications, Rostelecom
must undertake measures in order to inform the User about it using mass media,
inquiry services, placing notices in places of collective use of
telecommunications etc.

 

3.7.                              If technically feasible and on condition that
access to Telecommunications is available from the User equipment, Rostelecom
renders to the User a possibility to use Telecommunications 24 hours a day, if
other is not indicated in the Russian Federation law.

 

3.8.                              The User hereby agrees that, starting from the
moment of his entering into this Agreement, his personal data may appear in
inquiry information arrays, and may be used by Rostelecom and/or any third
parties in their information services.

 

4.            RESPONSIBILITIES OF THE PARTIES

 

4.1.                            Rostelecom undertakes the
responsibility:

 

4.1.1.                     To render Telecommunication Services to the
User in accordance with the law of the Russian Federation, the Regulations,
national standards, technical norms and regulations, license and the Agreement
(in particular – to remove within the established time limit the defects which
appeared due to the fault of Rostelecom and which prevent the User from using
Telecommunications).

 

4.1.2.                     To notify the User through mass media about
changes in the conditions of service rendering, methods of payment for
Telecommunications, Tariffs is no less than ten days before the date when these
changes are introduced

 

4.1.3.                     To fulfill other obligations of Rostelecom,
covered by the law of the Russian Federation and the Agreement.

 

4.2.                            The User undertakes the
responsibility:

 

4.2.1.                     To carry out the payment for rendered services
on the conditions and by the deadlines covered by the Agreement. Users which
are organizations financed from budget of corresponding level must use
Telecommunications strictly within the established limit of budget financing of
this User.

 

4.2.2.                     To fulfill other obligations covered by the
current law of the Russian Federation and the Agreement.

 

17

 

5.            RIGHTS OF THE PARTIES

 

5.1.                            Rostelecom has a right:

 

5.1.1.       To
unilaterally introduce changes to Tariffs, conditions and terms of payment
according to para. 4.1.2 hereof.

 

5.1.2.                     To initiate a temporary stoppage of access
to long-distance and international telecommunications to the User in cases
covered by para. 7.2. hereof.

 

5.2.                            The User has a right:

 

5.2.1.                     To make claims about the received bill in the
order, covered by Article 8 of the Agreement.

 

5.2.2.                     To refuse to pay for Telecommunications, that
was rendered to the User without their concert.

 

6.            PAYMENT PROCEDURE

 

6.1.                              Except for the cases of payment for
Telecommunications at payment offices of the Agent or Rostelecom in the order
covered by para. 6.7 hereof, the User must pay for Telecommunication Services
to them by Rostelecom strictly in accordance with banking details indicated in
the payment bill. The User’s money liabilities cease at the moment of crediting
cash to the bank account, indicated in the bill made out to the User.

 

6.2.                              The service payment bill is made out by
Rostelecom or by the Agent, on behalf of Rostelecom. If Telecommunications
payment bill is made out by the Agent it must be indicated that the bill is
made out for payment of Telecommunication Services, rendered by OAO Rostelecom.

 

6.3.                              Tariffs for long-distance telecommunications
are established and changed in 
accordance with the current law of the Russian Federation.

 

6.4.                              Tariffs for international telecommunications
are established by Rostelecom and changes can be introduced to them at any
time.

 

6.5.                              The long-distance and international telecommunications
tariffication unit is established by Rostelecom and comprises one minute. The
records of duration of long-distance and international telecommunications are
carried out in accordance with the tariffication unit established by
Rostelecom. The tariffication unit can be changed by Rostelecom unilaterally at
any time.

 

6.6.                              The payment bill for Telecommunication Services
in the month previous to the Billing period is made out to the User before the
12-th day of the Billing period and indicates the total amount for each type of
Services, there amount and cost. The grounds for making out the bill to the
User are the data, obtained with the help of the equipment, used for recording
the amount of Telecommunications. Telecommunications payment is conducted monthly,
within 15 days from the moment of making out the payment bill for
Telecommunication Services, rendered in the month previous to the Billing
period.

 

6.7.                              If Telecommunications payment bill is made out
to the User by Rostelecom, the payment must be effected by the User to
Rostelecom by cash available at its payment offices, or by means of crediting
cash to the account, indicated in such Telecommunications payment bill. If
Telecommunications payment bill is made out to the User by the Agent on behalf
of Rostelecom, the payment must be effected by the User to the Agent by cash at
its payment offices, or by means of crediting cash to the account, indicated in
such Telecommunications payment bill. In cases of cash payment for
Telecommunications the money liability of the User for Telecommunication
Services rendered to the User ceases at the moment of crediting cash to Agent’s
payment offices, or Rostelecom payment offices, depending on which of them has
made out the bill. Accounts with a corporate User can be made by cash strictly
in the limits established by the law for legal entities to Rostelecom or Agent
payment offices.

 

6.8.                              Information about the Rostelecom’s and Agent’s
payment offices is brought to the Users by the Agent and/or Rostelecom via mass
media.

 

7.            RESPONSIBILITIES OF THE PARTIES

 

7.1.                              Rostelecom and the User bear responsibility for
non-fulfillment or improper fulfillment of their responsibilities in the
Agreement in accordance with the current law of the Russian Federation,
(including the Regulations) and the Agreement.

 

7.2.                              In case of delay payment or other User
violations of the requirements, established by the Russian Federation Law “On
Telecommunications”, the Regulations and the Agreement, Rostelecom has a right
to unilaterally initiate a stoppage of rendering access to
Telecommunications for a period until a complete debt repayment, or,
correspondingly, until a complete settlement of other violations, committed by
the User.

 

18

 

7.3.                              In case of failure to pay, incomplete or late
payment for Telecommunications Rostelecom has a right to claim a penalty in the
form of fee of one per cent (1%) of the cost of rendered in the month previous
to the Billing period, but unpaid, incompletely paid or late paid
Telecommunications for every day of payment delay up to the moment of
indebtedness write-off, but not exceeding the sum, subject to payment. The User
must pay such a penalty to Rostelecom within five (5) calendar days from
the moment when the demand for payment is served on the User by Rostelecom.

 

8.            DISPUTE SETTLEMENT

 

8.1.                              In case of appearance of disputes and
disagreements on the Agreement, they are subject to regulation in the order
covered by the present Article 8.

 

8.2.                              In case of non-fulfillment or improper
fulfillment of obligations to render Telecommunication Services by Rostelecom
the User before applying to court makes claims to Rostelecom. The claims of the
User are made and considered on conditions and in terms covered by the current
law of the Russian Federation. If the User claim is completely or partially
denied or if the answer to the claim made by the User is not received in terms
estimated by the law of the Russian Federation for its consideration, the
individual User has a right to apply to court in accordance with the
jurisdiction rules as established by the RF Law “On the Protection of
Consumers’ Rights” dated 07.02.92 (No. 2300-1), whereas any corporate User
has the right to taking a local legal action against the Agent, if the User
pays for the Telecommunication Services by the Agent, which legal action may
also be taken at the locality of Rostelecom (or an affiliate thereof covering
the place residence/location of the User), if the User pays for the
Telecommunication Services by Rostelecom.

 

8.3.                              In case of non-fulfillment of Services payment
obligations by the User, complete or partial, Rostelecom, has a right to bring
a suit against the User on its choice or 
at the location of the User, or 
at the location of  Rostelecom
(or  Rostelecom branch office, in
operation zone of which  the  User place of residence (place of
registration) is located), or at the location of the Agent (or Agent
branch  office, in operation zone of
which the User place of  residence (place
of registration) is located).

 

9.            FORCE MAJEURE CIRCUMSTANCES

 

9.1.                              The Parties are released from responsibility
for non-fulfillment or improper fulfillment of their obligations hereunder if
they prove, that proper fulfillment was impossible due to force majeure, which
means extreme, unforeseen and inevitable circumstances in given conditions. The
presence of force majeure in this case prolongs the term of  fulfillment of  obligations by the Parties, proportionally to
the period of its activity. In case the action of force majeure lasts for more
than six months, the Parties are obliged to, on the proposal of one of the
Parties, coordinate further conditions of action and/or possibility of
termination of the Agreement.

 

9.2.                              If the non-fulfillment of terms of Services
rendering was caused by circumstances of force majeure, the Parties must
coordinate a new term of Telecommunications rendering fulfillment.

 

10.          TERMINATION OF THE AGREEMENT

 

10.1.        The
Agreement may be terminated in cases and according to the procedure covered by
the law of the Russian Federation.

 

10.2.                       In case of termination of the Agreement the
Parties must perform mutual settlements of all obligations.

 

11.          PERIOD OF
VALIDITY  OF THE AGREEMENT

 

11.1.                       The present Agreement comes into force  on the day when an individual or a legal
entity, that is a user of the Local operator has effected the acceptance of the
present public offer, in the order, covered by Article 3, and is
considered concluded for an indefinite period of time.

 

12.          MISCELLANEOUS

 

12.1.                       Rostelecom and the User admit that the present
agreement is obligatory for fulfillment for both Parties considering all
conditions.

 

12.2.                       All legal relations of the Parties, arising in
connection with rendering Telecommunication Services to the User by Rostelecom,
which are not covered directly by the Agreement, are regulated by the
Regulations and regulatory documents of the Russian Federation

 

12.3.                       The User is informed about and agrees to the
characteristics of rendered Telecommunications, concerning their quality,
safety and limitations

 

19

 

12.4.                        The User is familiarized with the Regulations
and undertakes the obligation to observe them.

 

12.5.                        As soon as Rostelecom and the Agent have
concluded the agreement an the grounds of which the Agent has a right to
perform actions of making out bills to the User for the Telecommunications
rendered, of receiving payment for rendered Telecommunications from the User,
and handling Users’ claims, the User agrees correspondingly to receive
Telecommunications payment bills made out by the Agent, to conduct payments for
Telecommunications to the Agent, and, according to the procedure established by
the Agreement, to address claims against Rostelecom to the Agent, caused by non-fulfillment
or improper fulfillment of the Agreement by Rostelecom.

 

12.6.                        In case if the permanent place of residence of
an individual User, or the location of a corporate User does not coincide with
the territory of operation of  the Agent
and/or  the  User does not belong to the category of
Users, served by the Agent, provisions of 
the preset Agreement, concerning the Agent are not used on conditions of
fulfillment of the Agreement by the Parties.

 

13.          Address and banking details of OAO Rostelecom

 

OAO Rostelecom

Legal address: 5, Delegatskaya st.,

127091, Moscow

Acc.:

Corr. acc.: 30101810400000000609

BIK:    049805609

TIN:    7707049388

KPP:      143532001

OGRN:    1027700198767

 

15.          OAO Rostelecom Authorized Signatory

 

For Rostelecom :

	
   

  	
   

  
	
   

  	
   

  
	
  D.Ye. Yerokhin

  	
   

  	
   

  
	
   

  	
  (full name)

  	
   

  
	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
  (signature)

  	
   

  
	
   

  	
   

  
	
   Date:                              200

  	
   

  
	
   

  	
   

  
	
  Seal here

  	
   

  
							

 

Appendix 2

to Agreement  No.        

dt.                
2006

 

Cost of services and amount of
agency fee of the Operator

 

	
  Ref. No.

  	
   

  	
  Items

  	
   

  	
  Price

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1.

  	
   

  	
  COLLECTING SUBSCRIBER PAYMENTS,% of the accrued income

  	
   

  	
  5.25

  	
  %

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  2.

  	
   

  	
  BILLING PROCESSING OF TELECOMMUNICATIONS, roubles/min

  	
   

  	
  0.063

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  3.

  	
   

  	
  CLAIMS PROCEEDINGS,% of the accrued income

  	
   

  	
  2.1

  	
  %

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  4.

  	
   

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

  	
   

  	
  0.032

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  5.

  	
   

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

  	
   

  	
  0.053

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  6.

  	
   

  	
  DOCUMENTATION DELIVERY, roubles/min

  	
   

  	
  0.021

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  7.

  	
   

  	
  CALL CENTER FOR CLIENTS, roubles/min

  	
   

  	
  0.042

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  8.

  	
   

  	
  CONDLUSION OF AGREEMENTS WITH LEGAL ENTITIES, roubles per agreement

  	
   

  	
  T4)

  	
   

  

 

20

 

Comment:

 

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

 

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

 

3)             In
lines 2, 4, 5, 6 and 7 hereof the measurement unit is rouble per minute of the
outgoing long-distance or international traffic.

 

4)             for
each agreement entered into with a User-legal entity  pursuant to Paragraph 3.3.13 of this
Agreement, a lumpsum fee of Rubles 300 plus 5% of paid bills for Rostelecom’s
services provided over first three calendar months of the agreement effective
period, net of VAT which shall be calculated at a rate applicable at the time
when appropriate invoice is issued.

 

	
  Rostelecom:

  	
   

  	
  Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
  200  

  	
   

  	
   

  	
  200  

  
	
  Seal here

  	
   

  	
  Seal here

  
					

 

21

 

Appendix No. 3

to Agreement No.

dt.                         
200  

 

Report of the Operator

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

Under Contract No.                  
dt.

 

Form 1.1

The report on the volumes and
accrued income for the international Telecommunication Services rendered to
individuals (direction- and time-wise) in the ABC zone of the Operator

 

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.2

The report on the volumes and
accrued income for the international Telecommunication Services rendered to
self-sustained organizations (direction- and time-wise) in the ABC zone of the
Operator

 

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.3

The report on the volumes and
accrued income for the international Telecommunication Services rendered to
budgetary organizations (direction- and time-wise) in the ABC zone of the Operator

 

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.4

The report on the volumes and
accrued income for the long-distance Telecommunication Services rendered to
individuals (direction- and time-wise) in the ABC zone of the Operator

 

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

22

 

Form 1.5

The report on the volumes and
accrued income for the long-distance telecommunications services rendered to
self-sustained organizations (direction- and time-wise) in the ABC zone of the
Operator

 

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.6

The report on the volumes and accrued income
for the long-distance Telecommunication Services rendered to budgetary
organizations (direction- and time-wise) in the ABC zone of the Operator

 

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Note to completion of Forms  1.1.-1.6:

 

1.               Rostelecom offers the Operator the blank of the
Forms 1.1-1.6 to be filled (in the Excel format). Attached to the Forms is the
title-page. The form of the title-page for the Forms 1.1.-1.6:

 

(c)                        OAO Rostelecom, Main Computer Center

 

 

	
  Name of the company (organization department)

  	
   

  	
   

  	
   

  	
   

  
	
  Document code

  	
   

  	
   

  	
   

  	
   

  
	
  Company code

  	
   

  	
   

  	
   

  	
    Code by OCIEA

  	
   

  
	
  Director of the company

  (organization department)

  	
   

  	
   

  	
   

  	
  Code by OKONKh

  	
   

  
	
  Consolidated account indication 

  	
  (1 digit)

  	
   

  	
  0

  	
   

  	
    Code by OKATO

  	
   

  
	
  Code by OKPO 

  	
  (8 digits)

  	
   

  	
   

  	
   

  	
  Code by OKOGU

  	
   

  
	
  Code by OKPO of the organization department(8 digits)

  	
   

  	
   

  	
   

  	
    Code by OKOPF

  	
   

  
	
  Code of the subject of the Russian Federation

  	
   

  	
   

  	
   

  	
  Code by OKFS

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Select:

  
	
  Code of the Form  by OKUD 

  	
  (7 digits)

  	
   

  	
   

  	
   

  	
  Code of the constituent entity of the Russian Federation     OK

  
	
  Type of report 

  	
  (from the list)

  	
   

  	
  01

  	
   

  	
   

  
	
  Code of the Form 

  	
  (2 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the subsystem 

  	
  (3 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Financial year 

  	
  (4 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Accountable month 

  	
  (from the list)

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Performer:

  	
   

  	
   

  	
   

  	
   

  
	
  Contact telephone:

  	
   

  	
   

  	
   

  	
   

  
	
  Date of report composition:

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Title-page filling check (TITUL)

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Additional information:

  	
   

  	
   

  	
   

  	
   

  
	
  Postal code: 

  	
  (6 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Postal address:

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the operator: 

  	
  (4 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Outgoing ABC zone

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
												

 

When
completing the form lines please use the Notes (hints) to the boxes, picking up
parameters from the list (boxes C13, C17), as well as the buttons designated “OK”
and “TITUL”

 

2.               The reports on the volumes and accrued income
for the services rendered are drawn up for each ABC zone of the Operator in
separate forms 1.1 – 1.6. At that, each of the forms includes the

 

23

 

consolidations for the incoming directions of the connection (data
aggregation is performed for each incoming direction, tariff and tariff
category).

 

3.     The Operator
presents to Rostelecom the consolidated data for all ABC zones.

 

4.     The
transferred files must be named in accordance with the following name
structure:

XXXX ZZZZZZ FFF CCCCCCC UU.xls,

where

 

·      XXXX- four-digit sign-digit operator number
assigned by Rostelecom

·      ZZZZZZ – reporting period in the form YYYYMM

·      FFF – conventional number of the form of the Operator’s
report. For the reports 1.1.-1.6. acquires the value: 316 (Appendix 3 of the
Forms 1.1 – 1.6 in one file)

·      CCCCCCC – code of the outgoing ABC (up to seven
digits);

·      UU – ordinal number of the report. The ordinal
number of the document sent by the communication Operator to Rostelecom for the
first time is always indicated 00. In case of
detection of discrepancy between the Operator’s data and the data of Rostelecom
on the data contained in the file or its faulty filling the Operator prepares a
new amended version of the file and sends it to Rostelecom in accordance with
the conditions of the agreement. Every new version of the file is formed by
means of increasing the document ordinal number by 1.

 

5.     In the
column “Direction” of the Forms 1.1.-1.6 (below the “Total” line) the names of
the directions are indicated (names of foreign countries or long-distance
zones) with the division in accordance with the tariffs of Rostelecom into
international and long-distance telecommunications, and in the column
“Direction code” their codes are indicated (long-distance and international
codes are indicated without additional prefixes).

 

6.     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 Rostelecom depending on the tariffs applied.

 

7.     In the
reports on individuals (1.1, 1.4) the tariffs and totals must include the
amounts of VAT. In the reports on self-sustained and budgetary organizations
(1.2, 1.3, 1.5, 1.6.) the tariffs and totals must not include the amounts of
VAT.

 

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 roubles

  	
   

  
	
  Direction

  	
   

  	
  In minutes

  	
   

  	
  Without

  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  
	
  International telecommunications, total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Individuals

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Self-sustained organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Budgetary organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Long-distance telecommunications, total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Individuals

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Self-sustained organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Budgetary organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Note to completion of Form 1.7:

 

1.     Rostelecom
offers the Operator the blank of Form 1.7 to be filled (in the Excel
format). Attached to the Forms is the title-page. The form of the title-page for
Form 1.7.:

 

(c)           OAO Rostelecom, Main
Computer Center

 

24

	
  Name of
  the company (organization department)

  	
   

  	
   

  	
   

  	
   

  
	
  Document
  code

  	
   

  	
   

  	
   

  	
   

  
	
  Company
  code

  	
   

  	
   

  	
   

  	
  Code
  by OCIEA

  	
   

  
	
  Director
  of the company (organization department)

  	
   

  	
   

  	
   

  	
  Code
  by OKONKh

  	
   

  
	
  Consolidated
  account indication       (1 digit)

  	
   

  	
  0

  	
   

  	
  Code
  by OKATO

  	
   

  
	
  Code by
  OKPO                 (8
  digits)

  	
   

  	
   

  	
   

  	
  Code
  by OKOGU

  	
   

  
	
  Code by
  OKPO of the organization department               (8
  digits)

  	
   

  	
   

  	
   

  	
  Code
  by OKOPF

  	
   

  
	
  Code of
  the subject of the Russian Federation

  	
   

  	
   

  	
   

  	
  Code
  by OKFS

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
         Select:

  
	
  Code of
  the Form by OKUD            (7
  digits)

  	
   

  	
   

  	
   

  	
  Code of
  the constituent entity of the Russian Federation        OK

  
	
  Type of
  report                                  (from
  the list)

  	
   

  	
  01

  	
   

  	
   

  
	
  Code of
  the Form                            (2
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Code of
  the subsystem                    (3
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Financial
  year                        (4
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Accountable
  month                         (from
  the list)

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Performer:

  	
   

  	
   

  	
   

  	
   

  
	
  Contact
  telephone:

  	
   

  	
   

  	
   

  	
   

  
	
  Date of
  report composition:

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Title-page filling
  check (TITUL)

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Additional
  information:

  	
   

  	
   

  	
   

  	
   

  
	
  Postal
  code: (6 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Postal
  address:

  	
   

  	
   

  	
   

  	
   

  
	
  Code of
  the operator: (4 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Outgoing
  ABC zone

  	
   

  	
   

  	
   

  	
   

  

 

When
completing the form lines please use the Notes (hints) to the boxes, picking up
parameters from the list (boxes C13, C17), as well as the buttons designated “OK”
and “TITUL”

 

2.               In Form 1.7. the Operator presents the
consolidated data on the volume and accrued income for the services rendered
during the Reporting period in all ABC zones of the Operator.

3.               The transferred files must be named in
accordance with the following name structure:

XXXX ZZZZZZ FFF UU.xls,

where

 

·                   XXXX- four-digit sign-digit operator number
assigned by Rostelecom

·                   ZZZZZZ – reporting period in the form YYYYMM

·                   FFF – conventional number of the form of the
Operator’s report. For the reports of Form 1.7. acquires the value: 317
(Appendix 3 of the Form 1.7.)

1)              UU – ordinal number
of the report. The ordinal
number of the document sent by the telecommunications Operator to Rostelecom
for the first time is always indicated 00. In case of
detection of a discrepancy between the Operator’s data and the data of
Rostelecom on the data contained in the file or its faulty filling the Operator
prepares a new amended version of the file and sends it to Rostelecom in
accordance with the conditions of the Agency Agreement. Every new version of
the file is formed by means of increasing the document ordinal number by 1.

 

25

 

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                           ,
roubles, kopecks

 

	
   

  	
   

  	
   

  	
   

  	
  Service
  arrears by the

  	
   

  	
  Services rendered during the reporting month

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  beginning of the reporting

  month

  	
   

  	
  Long-distance

  telecommunications

  	
   

  	
  International

  telecommunications

  	
   

  	
  Service payments for the reporting month

  	
   

  
	
   

  	
   

  	
  For the services

  liable to income

  tax at the rate

  of 18%

  	
   

  	
  For the

  services

  liable toc

  	
   

  	
  Services liable

  to income tax

  at the rate of

  18%

  	
   

  	
  Services

  liable
  to

  	
   

  	
  Services liable

  to income tax

  at the rate of

  18%

  	
   

  	
  Services

  liable
  to

  	
   

  	
  For the services liable to

  income tax at the rate of

  18%

  	
   

  	
   

  	
   

  
	
  Period
  of

  	
   

  	
  Total

  sum

  	
   

  	
  Inclu

  ding

  VAT

  	
   

  	
  income tax

  at the rate

  of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Inclu

  ding

  VAT

  	
   

  	
  income tax

  at the rate

  of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Inclu

  ding

  VAT

  	
   

  	
  income tax

  at the rate

  of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  For the services

  liable to income tax

  at the rate of 0%

  	
   

  
	
  service

  
	
  month

  	
   

  	
  year

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Prepayment accounted for

  service payments in the reporting

  month

  	
   

  	
  Service arrears adjustment

  	
   

  	
  Debt write-off connected with

  inventory

  	
   

  	
  Service arrears by the end of the

  reporting 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%

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

26

 

2.2 Service prepayment flow in                  
month, roubles, kopecks

 

	
   

  	
   

  	
   

  	
   

  	
  Prepayment arrears by the beginning

  of the reporting month

  	
   

  	
  Prepayment received in the reporting

  month

  	
   

  	
  Prepayment accounted for service payments in the

  reporting 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%

  	
   

  
	
  Month

  	
   

  	
  Year

  	
   

  	
  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

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  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

  reporting 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

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Note to completion of Forms  2.1.-2.2:

 

1.               Rostelecom offers the Operator the blank of the
Forms 2.1-2.2 to be filled (in the Excel format). Attached to the Forms is the
title-page. The form of the title-page for the Forms 2.1.-2.2:

 

(c)                        OAO Rostelecom, Main Computer Center

 

27

 

	
  Name of
  the company (organization department)

  	
   

  	
   

  	
   

  	
   

  
	
  Document
  code

  	
   

  	
   

  	
   

  	
   

  
	
  Company
  code

  	
   

  	
   

  	
   

  	
  Code by OCIEA

  	
   

  
	
  Director
  of the company (organization department)

  	
   

  	
   

  	
   

  	
  Code by OKONKh

  	
   

  
	
  Consolidated
  account indication             (1
  digit)

  	
   

  	
  0

  	
   

  	
  Code by OKATO

  	
   

  
	
  Code by
  OKPO                                   (8
  digits)

  	
   

  	
   

  	
   

  	
  Code by OKOGU

  	
   

  
	
  Code by
  OKPO of the organization department         (8
  digits)

  	
   

  	
   

  	
   

  	
  Code by OKOPF

  	
   

  
	
  Code of
  the subject of the Russian Federation

  	
   

  	
   

  	
   

  	
  Code by OKFS

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Select:

  
	
  Code of
  the Form  by OKUD            (7
  digits)

  	
   

  	
   

  	
   

  	
  Code of the constituent entity of the Russian Federation OK

  
	
  Type of
  report                                    (from
  the list)

  	
   

  	
  01

  	
   

  	
   

  
	
  Code of the
  Form                               (2
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Code of
  the subsystem                       (3
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Financial
  year                            (4
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Accountable
  month                            (from
  the list)

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Performer:

  	
   

  	
   

  	
   

  	
   

  
	
  Contact
  telephone:

  	
   

  	
   

  	
   

  	
   

  
	
  Date of
  report composition:

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Title-page filling check (TITUL)

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Additional
  information:

  	
   

  	
   

  	
   

  	
   

  
	
  Postal
  code:            (6
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Postal
  address:

  	
   

  	
   

  	
   

  	
   

  
	
  Code of
  the operator:                (4
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Outgoing
  ABC zone

  	
   

  	
   

  	
   

  	
   

  

 

When
completing the form lines please use the Notes (hints) to the boxes, picking up
parameters from the list (boxes C13, C17), as well as the buttons designated “OK”
and “TITUL”

 

2.               Forms 2.1 – 2.2 include consolidated data on
the accrued and received income, the state of indebtedness and correction for
all subsidiaries and ABC zones of 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
Reporting 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.

5.               The transferred files must be named in
accordance with the following name structure:

XXXX ZZZZZZ FFF UU.xls,

where

 

·                  XXXX-
four-digit sign-digit operator number assigned by Rostelecom

·                  ZZZZZZ
– reporting period in the form YYYYMM

·                  FFF
– conventional number of the form of the Operator’s report. Can acquire the
values: 321 (Appendix 3, Form 2.1), 322 (Appendix 3, Form 2.2)

 

28

 

·                  UU
– ordinal number of the report. The ordinal number of the document sent by the
Telecommunications Operator to Rostelecom for the first time is always
indicated 00. In case of detection of discrepancy
between the Operator’s data and the data of Rostelecom on the data contained in
the file or its faulty filling the Operator prepares a new amended version of
the file and sends it to Rostelecom in accordance with the conditions of the
agency agreement. Every new version of the file is formed by means of
increasing the document ordinal number by 1.

 

	
  For Rostelecom:  

  	
  For Operator:

  
	
   

  	
   

  
	
   

  	
   

  
	
                              
  200    

  	
                              
  200    

  
	
  Seal here

  	
  Seal here

  

 

29

 

Appendix No. 4

to Agreement
No.

dt.

 

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 XXXXXXXX.AAAAAAAA-PTK (21 characters), where XXXXXXXX – 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. The unique number must be maintained at least
  within the framework of one Reporting period.

  	
   

  
	
  2

  	
   

  	
  Company name (OAO Rostelecom)

  	
   

  
	
  2a

  	
   

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

  	
   

  
	
  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 (parent organization)

  	
   

  
	
  6a

  	
   

  	
  Legal address of the client (parent organization)

  	
   

  
	
  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 Reporting 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 6a and 6b
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 reporting 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

 

30

 

on behalf of Rostelecom to the Operator’s
employees in accordance with the lists provided by the latter.

 

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

 

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

 

In the Report for the formation of the sales
log the Operator registers the invoices for the services of  Rostelecom, rendered to the Users during the
Reporting period, as well as the invoices for the prepayment received from the
Users during the Reporting 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 Reporting period and the sum
of the prepayment received from the Users during the Reporting 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 Reporting 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 Reporting
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 reporting 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 reporting 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.

 

31

 

The Reports for the formation of the sales
and purchase logs are presented no later than the 18th day of the
month following the reporting month. 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 reporting month.

 

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

 

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

 

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

 

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

 

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

 

The
letter must contain the following phrase: “This is to confirm that the
long-distance and international telecommunications rendered by OAO Rostelecom
(Delegatskaya st. 5, 127091, Moscow) according to the public agreement No.            
dt.                                   
by the list of subscriber numbers given below are intended for the official use
by the representative office”. The letter must contain the list of the
subscriber numbers by which the services of Rostelecom are rendered, in
relation to which the 0% VAT rate is applied, in the format:   (code ABC, DEF) (subscriber number).

 

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

 

In the
case of the application of the 0% VAT rate the Operator must draw up the
invoice for the diplomatic and equated to them representative office,
indicating the fact of the rendering of the

 

32

 

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 Reporting 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 reporting month.

 

	
  For Rostelecom:  

  	
  For Operator:

  
	
   

  	
   

  
	
   

  	
   

  
	
                              
  200    

  	
                              
  200    

  
	
  Seal here

  	
  Seal here

  

 

33

 

Form 1

 

The Report for the formation of
the sales log

 

	
   

  	
   

  	
  Unique

  identifier of

  	
   

  	
  Details of the seller’s

  invoice

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Date of payment of the seller’s

  invoice (by receipt of

  prepayment or by rendering

  	
   

  	
   

  	
   

  
	
  Form

  number

  	
   

  	
  the

  recipient of

  the bill

  	
   

  	
  Number

  	
   

  	
  Date

  (DD.MM.YY

  YY)

  	
   

  	
  Name of the

  Buyer

  	
   

  	
  TIN of the

  Buyer

  	
   

  	
  KPP of the

  Buyer

  	
   

  	
  of services on account of the

  earlier received prepayments)

  (DD.MM.YYYY)

  	
   

  	
  Sales total,

  including

  VAT

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  1a

  	
   

  	
  1b

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  3a

  	
   

  	
  3b

  	
   

  	
  4

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  

 

Including

 

	
  Sales
  liable to taxation at the rate of

  	
   

  	
   

  
	
  18 per
  cent (5)

  	
   

  	
  10 per
  cent (6)

  	
   

  	
   

  	
   

  	
  20 per
  cent (8)

  	
   

  	
   

  
	
  Cost of
  sales

  without VAT

  (roubles, kopecks)

  	
   

  	
  VAT

  amount

  (roubles,

  kopecks)

  	
   

  	
  Cost of
  sales

  without VAT

  (roubles, kopecks)

  	
   

  	
  VAT

  amount

  (roubles,

  kopecks)

  	
   

  	
  0 per
  cent

  (roubles,

  kopecks)

  	
   

  	
  Cost of
  sales

  without VAT

  (roubles, kopecks)

  	
   

  	
  VAT
  amount

  (roubles,

  kopecks)

  	
   

  	
  Purchases
  exempt

  from taxation

  (roubles, kopecks)

  
	
  5a

  	
   

  	
  5b

  	
   

  	
  6a*

  	
   

  	
  6b*

  	
   

  	
  7

  	
   

  	
  8a*

  	
   

  	
  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 (parent

  organization)

  
	
  10**

  	
   

  	
  11***

  	
   

  	
  12

  	
   

  	
  13

  
	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

* - 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)

  

 

34

 

The description of the fields
for the DBF file

 

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type,
  size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the
  value of 41

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

  	
  The
  code of the Operator is unique and is assigned by Rostelecom

  
	
  4.

  	
   

  	
  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 ACP (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.

  
	
  5.

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Details of the seller’s
  invoice Number

  
	
  6.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

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

  
	
  7.

  	
   

  	
  Cust_name

  	
   

  	
  C (180)

  	
   

  	
  Client name

  
	
  8.

  	
   

  	
  Cust_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN of the client

  
	
  9.

  	
   

  	
  Cust_kpp

  	
   

  	
  N (9)

  	
   

  	
  KPP of the client

  
	
  10.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20.4)

  	
   

  	
  Sales total, including VAT

  
	
  11.

  	
   

  	
  Pr_net_18

  	
   

  	
  N (20.4)

  	
   

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

  
	
  12.

  	
   

  	
  Nds_18

  	
   

  	
  N (20.4)

  	
   

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

  
	
  13.

  	
   

  	
  Pr_net_10

  	
   

  	
  N (20.4)

  	
   

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

  
	
  14.

  	
   

  	
  Nds_10

  	
   

  	
  N (20.4)

  	
   

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

  
	
  15.

  	
   

  	
  Pr_net_0

  	
   

  	
  N (20.4)

  	
   

  	
  Including, the sales liable to taxation at the rate of 0 %

  
	
  16.

  	
   

  	
  Pr_net_20

  	
   

  	
  N (20.4)

  	
   

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

  
	
  17.

  	
   

  	
  Nds_20

  	
   

  	
  N (20.4)

  	
   

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

  
	
  18.

  	
   

  	
  No_nds

  	
   

  	
  N (20.4)

  	
   

  	
  Sales exempt from taxation
  (roubles, kopecks)

  
	
  19.

  	
   

  	
  Pay_priz

  	
   

  	
  N (2)

  	
   

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

  
	
  20.

  	
   

  	
  Nds_priz

  	
   

  	
  N (1)

  	
   

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

  
	
  21.

  	
   

  	
  Cust_adr

  	
   

  	
  C(200)

  	
   

  	
  Legal
  address of the client (parent organization)

  
	
  22.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

  	
  Date
  of liquidation of seller’s invoice

  
	
  23.

  	
   

  	
  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).

  

 

35

 

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,

  roubles,

  kopecks)

  	
   

  	
  Amount
  of

  VAT in

  service cost

  (roubles,

  kopecks)

  	
   

  	
  Invoice

  indication

  (prepayment

  invoice-01/

  service payment

  invoice-02)

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8*

  
	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  
	
   

  	
   

  	
  **

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  **

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  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

  
	
  X

  	
   

  	
  X

  
	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  

 

· 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_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number.
  Acquires the value of 42

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting
  period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

  	
  The
  code of the Operator is unique and is assigned by Rostelecom

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the
  recipient of the bill.

  
	
  5.

  	
   

  	
  User_fio

  	
   

  	
  C (80)

  	
   

  	
  Name of User

  
	
  6.

  	
   

  	
  Cust_adr

  	
   

  	
  C(200)

  	
   

  	
  Address
  of individual

  
	
  7.

  	
   

  	
  Cust_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN of the client

  
	
  8.

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Invoice number

  
	
  9.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20.4)

  	
   

  	
  Cost of services (including
  VAT, roubles, kopecks)

  
	
  10.

  	
   

  	
  Nds

  	
   

  	
  N (20.4)

  	
   

  	
  Amount of VAT in service cost
  (roubles, kopecks)

  
	
  11.

  	
   

  	
  Pay_priz

  	
   

  	
  N (2)

  	
   

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

  
	
  12.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  C (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)

  

 

36

 

Form 3

 

The Report for the formation of
the purchase log

 

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Details
  of the seller’s

  invoice

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country

  of origin

  	
   

  	
   

  
	
  Form

  number

  	
   

  	
  No.

  	
   

  	
  Unique

  identifier

  of the

  recipient

  of the

  bill

  	
   

  	
  Number

  	
   

  	
  Date

  (DD.MM.Y

  YYY)

  	
   

  	
  Date of
  liquidation of seller’s invoice

  (DD.MM.Y

  YYY)

  	
   

  	
  Date of

  registration of

  goods (works,

  services

  (DD.MM.YYYY)

  	
   

  	
  Seller’s

  name

  	
   

  	
  TIN

  of the

  seller

  	
   

  	
  KPP

  of the

  seller

  	
   

  	
  of the

  goods

  CUSTOMS

  DECLAR

  ATION

  number

  	
   

  	
  Purchase

  total,

  including

  VAT

  (roubles,

  kopecks)

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2a

  	
   

  	
  2b

  	
   

  	
  3**

  	
   

  	
  4***

  	
   

  	
  5

  	
   

  	
  5a****

  	
   

  	
  5b****

  	
   

  	
  6*

  	
   

  	
  7

  
	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  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

  (roubles,

  kopecks)

  	
   

  	
  VAT

  amount

  (roubles,

  kopecks)

  	
   

  	
  Cost of

  purchases

  without VAT

  (roubles,

  kopecks)

  	
   

  	
  VAT

  amount

  (roubles,

  kopecks)

  	
   

  	
  0 per cent

  (roubles,

  kopecks)

  	
   

  	
  Cost of

  purchases

  without

  VAT

  (roubles,

  kopecks)

  	
   

  	
  VAT amount

  (roubles,

  kopecks)

  	
   

  	
  Purchases

  exempt  from

  taxation

  (roubles,

  kopecks)

  	
   

  	
  Indication

  of services

  liable to

  taxation at

  the rate of

  0% VAT

  
	
  8a

  	
   

  	
  8b

  	
   

  	
  9a*

  	
   

  	
  9b*

  	
   

  	
  10*

  	
   

  	
  11a*

  	
   

  	
  11b*

  	
   

  	
  12*

  	
   

  	
  13

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  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.

 

The description of the fields
for the DBF file

 

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type,
  size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number.
  Acquires the value of 43

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting
  period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

  	
  The
  code of the Operator is unique and is assigned by Rostelecom

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the
  recipient of the bill.

  
	
  5.

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Details of the seller’s
  invoice Number

  
	
  6.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

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

  
	
  7.

  	
   

  	
  Cust_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

  	
   

  	
  C (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

  	
   

  	
  C (50)

  	
   

  	
  Country of origin of the
  goods. Cargo Customs Declaration number

  

 

37

 

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type,
  size

  	
   

  	
  Description

  
	
  13.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20.4)

  	
   

  	
  Purchase total, including VAT
  (roubles, kopecks)

  
	
  14.

  	
   

  	
  Pr_net_18

  	
   

  	
  N (20.4)

  	
   

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

  
	
  15.

  	
   

  	
  Nds_18

  	
   

  	
  N (20.4)

  	
   

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

  
	
  16.

  	
   

  	
  Pr_net_10

  	
   

  	
  N (20.4)

  	
   

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

  
	
  17.

  	
   

  	
  Nds_10

  	
   

  	
  N (20.4)

  	
   

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

  
	
  18.

  	
   

  	
  Pr_net_0

  	
   

  	
  N (20.4)

  	
   

  	
  Including, purchases liable to taxation at the rate of 0 per cent

  
	
  19.

  	
   

  	
  Pr_net_20

  	
   

  	
  N (20.4)

  	
   

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

  
	
  20.

  	
   

  	
  Nds_20

  	
   

  	
  N (20.4)

  	
   

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

  
	
  21.

  	
   

  	
  No_nds

  	
   

  	
  N (20.4)

  	
   

  	
  Purchases exempt from taxation
  (roubles, kopecks)

  
	
  22.

  	
   

  	
  Nds_priz

  	
   

  	
  N (1)

  	
   

  	
  Indication of services liable
  to taxation at the rate of 0% VAT -1, at other rates - 2

  

 

38

 

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,

  roubles,

  kopecks)

  	
   

  	
  Amount of

  VAT in

  service

  cost

  (roubles,

  kopecks)

  	
   

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2

  	
   

  	
  3*

  	
   

  	
  4

  	
   

  	
  5

  	
   

  
	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  

 

 

	
  Details
  of the payment order

  
	
  Number

  	
   

  	
  Date

  (DD.MM.YYYY)

  
	
  6

  	
   

  	
  7

  
	
  X

  	
   

  	
  X

  
	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  

 

* - 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_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number.
  Acquires the value of 44

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting
  period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

  	
  The
  code of the Operator is unique and is assigned by Rostelecom

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the
  recipient of the bill.

  
	
  5.

  	
   

  	
  User_fio

  	
   

  	
  C (80)

  	
   

  	
  Name of User

  
	
  6.

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Invoice number

  
	
  7.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20.4)

  	
   

  	
  Cost of services (including
  VAT, roubles, kopecks)

  
	
  8.

  	
   

  	
  NDC

  	
   

  	
  N (20.4)

  	
   

  	
  Amount of VAT in service cost
  (roubles, kopecks)

  
	
  9.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  C(25)

  	
   

  	
  Details of the payment order
  Number

  
	
  10.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

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

  

 

39

 

Form 5

 

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

 

	
  Form

  	
   

  	
  Name of
  representative

  	
   

  	
  Cost of

  	
   

  	
  Details
  of the invoice

  
	
  number

  	
   

  	
  offices

  	
   

  	
  services

  	
   

  	
  Number

  	
   

  	
  Date

  
	
   

  	
   

  	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  
	
   

  	
   

  	
  Total

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  
	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Details
  of the letter of confirmation

  	
   

  	
  Details
  of the agreement with the User

  
	
  Number

  	
   

  	
  Date

  	
   

  	
  Number

  	
   

  	
  Date

  
	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  
	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Director

  	
  (Full name)

  
	
   

  	
   

  
	
  Chief accountant

  	
  (Full name)

  

 

The description of the fields
for the DBF file

 

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type,
  size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number.
  Acquires the value of 44

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting
  period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

  	
  The
  code of the Operator is unique and is assigned by Rostelecom

  
	
  4.

  	
   

  	
  Prs_n

  	
   

  	
  C(100)

  	
   

  	
  Name
  of representative offices

  
	
  5.

  	
   

  	
  Embassy_n

  	
   

  	
  N (20.4)

  	
   

  	
  Cost of services

  
	
  6.

  	
   

  	
  Sel_f_num

  	
   

  	
  C(21)

  	
   

  	
  Details of the invoice Number

  
	
  7.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

  	
  Details of the invoice Date

  
	
  8.

  	
   

  	
  Lettr_num

  	
   

  	
  C(21)

  	
   

  	
  Details of the letter of
  confirmation Number

  
	
  9.

  	
   

  	
  Lettr_date

  	
   

  	
  D

  	
   

  	
  Details of the letter of
  confirmation Date

  
	
  10.

  	
   

  	
  Agreement_n

  	
   

  	
  C(25)

  	
   

  	
  Details of the agreement with
  the users Number

  
	
  11.

  	
   

  	
  Agreement_d

  	
   

  	
  D

  	
   

  	
  Details of the agreement with
  the users Date

  

 

Note to drawing up of Forms:

 

The
transferred files must be named in accordance with the following name
structure:

 

XXXX ZZZZZZ FF UU.DBF,

where

 

·                   XXXX- four-digit sign-digit operator number
assigned by Rostelecom

·                   ZZZZZZ – reporting period in the form YYYYMM

·                   FF – conventional number of the form of the
Operator’s report. Can acquire the values: 41,42,43,44,45

 

UU – ordinal number of the report. The
ordinal number of the document sent by the Telecommunications Operator to
Rostelecom for the first time is always indicated 00. In
case of detection of discrepancy between the Operator’s data and the data of
Rostelecom on the data contained in the file or its faulty filling the Operator
prepares a new amended version of the file and sends it to Rostelecom in
accordance with the terms determined by the conditions of the agency agreement.
Every new version of the file is formed by means of increasing the document
ordinal number by 1.

 

40

 

Appendix No. 5

to Agreement No.

dt.                           
2006

 

Acceptance Act for Services Rendered

Under Contract No.                  
dt.

 

for                             
month                     

 

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

 

	
  Ref.

  	
   

  	
   

  	
   

  	
  Basis
  for the calculation of the

  service cost

  	
   

  
	
  No.

  	
   

  	
  Service
  Description

  	
   

  	
  Title

  	
   

  	
  Value

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  
	
  1

  	
   

  	
  Services according to Appendix
  2

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Service Tariff,

  roubles/pcs

  	
   

  	
  Service
  Cost inc. VAT,

  roubles

  	
   

  	
  Including
  VAT, roubles

  	
   

  
	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

The rendered services cost aggregated 
                ,
including VAT               .

 

The services were presented properly and according to Agreement terms.

 

41

 

	
  For Rostelecom:  

  	
  For Operator:

  
	
   

  	
   

  
	
   

  	
   

  
	
                              
  200    

  	
                              
  200    

  
	
  Seal here

  	
  Seal here

  

 

Appendix No. 6

to Agreement No.           

dt.                           
2006

 

List of Reporting Forms

 

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

 

1. F 88 Outgoing payable exchange data - presented monthly

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

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

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

 

The order of data presentation to the Rostelecom Main Computer Center

 

Information regarding statistical reporting
is transmitted to the Rostelecom Main 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
Main Computer Center:

 

	
  Form  No.

  	
   

  	
  Terms of data presentation to the Main

  Computer Center by the Operator

  	
   

  
	
  12

  	
   

  	
  7

  	
   

  
	
  4

  	
   

  	
  7

  	
   

  
	
  88

  	
   

  	
  5

  	
   

  
	
  65

  	
   

  	
  27

  	
   

  

 

The day of a month following the reporting period is
shown.

 

Example of the
filling the sample.

 

	
  Name of firm (business unit)

  	
   

  	
  The Moscow branch of OJSC
  CenterTelecom

  	
   

  
	
  Document code

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Firm code

  	
   

  	
  51500x

  	
   

  	
  OKDP

  	
   

  	
  5420030

  	
   

  
	
  Head of firm (business unit)

  	
   

  	
  Parfenov A.I.

  	
   

  	
  OKONKh

  	
   

  	
  52300

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  OKATO

  	
   

  	
  50401372000

  	
   

  
	
  OKPO(8 characters)

  	
   

  	
  04856347

  	
   

  	
  OKOGU

  	
   

  	
  49008

  	
   

  
	
  Business unit code

  	
   

  	
  0

  	
   

  	
  OKOPF

  	
   

  	
  90

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  OKFS

  	
   

  	
  34

  	
   

  

 

42

 

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

 

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

 

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

 

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

 

Contact Tel.: 973-99-68.

 

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

 

	
  For Rostelecom:  

  	
  For Operator:

  
	
   

  	
   

  
	
   

  	
   

  
	
                              
  200    

  	
                              
  200    

  
	
  Seal here

  	
  Seal here

  

 

43

 

Appendix No. 7

to Agreement No.            

dated “    ”                     
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 must transfer to Rostelecom one hundred per cent (100%) of the Earned
revenue for the month previous to the Billing period for the Telecommunication
Services rendered within all periods previous to the Billing period, in
accordance with the Operator’s Report.

 

1.2. Irrespective of any provision of para. 1.1 of this Appendix 7
contrary to the understated, before the 25th day of the Billing period the
Operator shall effect payment to Rostelecom, irrespective of the amount of
payment received in the month preceding the Billing period, no less than the
minimum payment in the amount of 50 % of the Accrued income for the Services
rendered during the month preceding the Billing period (para. 4.1.1 of the
Agreement).

 

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

 

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

 

2.1. Rostelecom is obliged to pay to the Operator the consideration for
the services rendered by the Operator to Rostelecom in accordance with
para. 2.2 and the remuneration for the fulfillment by the Operator of the
commission specified in para. 2.1. of Section 2 of this Agreement,
within the terms and in the amount stated below. The total sum of the monetary
obligations of Rostelecom for the services rendered to Rostelecom by the
Operator in accordance with para. 2.2 and the remuneration for the
commission performed by the Operator, specified in para. 2.1. of Section 2
of the Agreement, in every corresponding period is calculated on the basis of
the Acceptance Acts signed by the Parties for the corresponding periods.

 

2.2. Within the term before the 25th day of the Billing
period Rostelecom is obliged to transfer to the Operator the payment in the
amount Y, which equals the sum of the payments
not transferred by Rostelecom by the above indicated date of payment for the
services under the Agreement rendered Rostelecom by the Operator during all the
periods preceding the corresponding Billing period, the cost of which has been
estimated in accordance with Appendix 2 to the Agreement. At that, the maximum
amount of payment Y, due to
transfer in every Billing period equals M, the value
calculated for every Billing period by the following formula:

 

M = Aearned – Amin. where

 

M – is the maximum value of payment Y due to payment to the Operator by Rostelecom  in the corresponding Billing period.

 

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

 

44

 

A min. is  the amount of the minimum payment, in accordance with
para. 1.2. hereof.

 

The calculated payment Y is offset for
the Operator against the services rendered by the Operator to Rostelecom under
this Agreement for all periods of its validity, in the part in which these
services are not paid for by the moment of the calculation of the payment. The
Parties agree that in the first place the payment is offset against the payment
for the services rendered in the earlier periods.

 

2.3. Rostelecom makes the payments to the Operator, in accordance with
para. 2.2. hereof, until the amount of all payments transferred by
Rostelecom in accordance with this para. 2 equals the total cost of the
services rendered by the Operator to Rostelecom under this Agreement.

 

2.4. The Operator bills Rostelecom for the payments specified in
para. 2.2. hereof, in amounts calculated in accordance with the specified
paragraph, before the  20th
day of the month in which the corresponding payment is due to be made.

 

3. In order to terminate (full or partial) the obligations indicated in
paras 1 and 2 hereof, as well as the obligations of Rostelecom to the
Operator arising from the Contract on Connection of telecommunication networks No.                           
as amended dated                           
(hereinafter – “Contract on Connection”), the Parties agree upon monthly
offsetting of counter-claims by means of signing Offset Acts on the dates when
such obligations must be fulfilled in accordance with this Agreement and the
Contract on Connection.

 

	
  For Rostelecom:  

  	
  For Operator:

  
	
   

  	
   

  
	
   

  	
   

  
	
                              
  200    

  	
                              
  200    

  
	
  Seal here

  	
  Seal here

  

 

45

 

Appendix No. 8

to Agreement No.

dt.                                   
200  

 

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

 

1.                           The Appendix determines the list of measures, which should be taken by
the Parties (Rostelecom and Operator) for the control of completeness and
fidelity of the Operator’s Reports on the volume and accrual proceeds for the
provided telecommunications.

 

2.                           The Appendix determines the methods of checking Operator’s Reports on
the volume and accrual proceeds for the provided telecommunications.

 

3.                           The realization of the control may be initiated during the period of
validity of the current Agreement.

 

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

 

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

·                   complaints from the Users side.

 

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

 

·                   reconciliation of the Operator’s Reports and
Rostelecom data;

·                   detailed reconciliation the Parties data;

·                   comprehensive technical study;

·                   the checking of the fidelity of VAT rates
adaptation;

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

·                   clarification of the reasons of origin
(increasing/decreasing) notes payable by the Users and so on.

 

6.                           Revise of the Operator’s Reports and Rostelecom data.

 

6.1.                  The
basis for reconciliation of the Operator’s Reports and Rostelecom data is the
discrepancy in cost and volume parameters in Operator’s Reports and Rostelecom
data.

 

6.2.                  Rostelecom
forms and directs to the Operator a comparative analysis of the Operator’s
Reports (tables 1.1-1.6 Appendix 3 to the Agreement) and Rostelecom data table
1 format (Excel format) of this Appendix, marking out directions (no more than
5), on which the discrepancies are the largest.

 

6.3.                  Operator
during 5 business days realizes counter-analysis of the Rostelecom report in
order to using the terms of 
telecommunications:

 

·                   minimum 
non-tariff limit of the calls,

·                   type of the calls number round-off,

·                   tariffs.

 

6.4.                  If
Operator revealed the mistake on the stage, stated in para. 6.3 of this
Appendix, and its correction removed the discrepancies, then the Parties
co-ordinate the term of the mistake removal, the correction of the original
documents (Operator’s Reports, User bills and so on) and state the date of re-calculation.

 

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 at the stage of the Operator’s Reports and Rostelecom
data reconciliation.

 

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

 

46

 

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

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

·                   directions of the detailed reconciliation
(codes ABC/DEF),

·                   size of the detailed reconciliation,

·                   data exchange type.

 

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.

 

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, send to the address of Operator not later than after 7 business
days from matching of the operation factors, indicated in para. 7.2 of the
Appendix.

 

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

 

If Operator
revealed the mistake on the stage, stated in para. 7.3 of the Appendix,
and it’s correction removed the discrepancies, then the Parties co-ordinate the
term of the mistake removal, the correction of the primary documents (Operator’s
Reports, User bills and so on) and state the date of re-calculation.

 

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
business days after results of the detailed revision will be ready. The Parties
will co-ordinate the next steps:

 

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

·                   comprehensive technical study should be
performed.

 

8.                           Comprehensive technical study.

 

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

 

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

 

·                   verification of capacity for work of
communication channels;

·                   verification of the recording completeness  of the tariff files;

·                   verification of recording conditions of the
tariff files;

·                   registration of the probing calls;

·                   verification of the routing Regulations;

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

·                   using indirect methods of research.

 

8.3.                  After
getting the results the report is developed 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
comprehensive technical study report, the decision is taken about the date of
re-calculation and necessity of adjustment of the bills, presented to the
Users.

 

47

 

 

Table 1.
Dedicated reconciliation form

 

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Rostelecom
  data

  	
   

  	
  Operator
  data

  	
   

  	
  Discrepancies

  
	
  Period

  	
   

  	
  Zone ABC

  of Operator

  	
   

  	
  User

  category

  	
   

  	
  Tariff

  category

  	
   

  	
  Direction

  	
   

  	
  Direction

  code

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  total

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  total

  	
   

  	
  %

  (min)

  	
   

  	
  %

  (roubles)

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Table 2. Format of call service data

 

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

 

 

	
  Tel_A*

  	
   

  	
  Tel_B*

  	
   

  	
  Mn_I*

  	
   

  	
  Mn_O*

  	
   

  	
  Date*

  	
   

  	
  Time*

  	
   

  	
  D_sec*

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

* fill-in spaces are marked

 

Field Tel_A*: Number of the
subscriber A phone

Field Tel_B*: Number of the
subscriber B phone

Field Mn_I*: Mnemonics of
incoming group of channels

Field Mn_O*: Mnemonics of
outgoing group of channels

Field Date*: Date of the call beginning (DDMMYY)

Field Time*: Time of the call
beginning (HHMMSS)

Field D_sec*: Call duration (in
seconds)

 

	
  For Rostelecom:  

  	
  For Operator:

  
	
   

  	
   

  
	
   

  	
   

  
	
                              
  200    

  	
                              
  200    

  
	
  Seal here

  	
  Seal here

  

 

48

 

 

Appendix No. 9

to Agreement No.         

dt.

 

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 and booked on the Operator’s
balance.

 

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 to individuals in
the amount of funds received on account of oncoming long-distance and
international telecommunications to be rendered by Rostelecom. Payables due
Users are reflected in the books of Rostelecom and the Operator.

 

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 provisions

 

2.1. These Regulations determine procedure of
handling by the Operator of Receivables due from Users emerged in relation to
rendering by Rostelecom to 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. Reconciliation of
Indebtedness

 

3.1. Reconciliation 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.

 

49

 

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).

 

4.3 The correction of the indebtedness can be
performed on a monthly basis, from January 01 to September 30 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 Reconciliation, invoices, payment
documents, claims, judicial decisions, etc.);

 

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

 

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

 

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

 

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

 

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

 

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

 

50

 

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

 

5. Inventory of Indebtedness

 

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

 

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

 

·                  Inventory Deed as per Form 3 of the Regulations;

 

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

 

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

 

·                  copies of documents confirming necessity of adjustment of Receivables
due from Users and Payables due Users (acts of settlements Reconciliation,
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;

 

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

 

51

 

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

 

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

 

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

 

6. Order of Collection of Overdue
Receivables

 

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

 

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

 

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

 

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

 

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

 

6.3.3. Not later than 20 days after the measures
indicated in para. 6.3.2. have been taken by the Operator, proceeding in
accordance with the current regulatory documents, the Operator forwards to
Users with Overdue Receivables, 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. the Overdue Receivables
were not settled, the Operator, on the condition of the receipt from Rostelecom
of a copy of the payment order for the payment of the state duty with the bank’s
mark about the fulfillment of the payment order, in accordance with
para. 6.6. hereof, no later than within 130 days from the dispatch to the
User with

 

52

 

Overdue
Receivables, of a written claim indicated in para. 6.3.3. hereof, directs
to the court of general jurisdiction (for individual Users) or the arbitration
tribunal (for Users-legal entities or individual entrepreneurs acting without
the formation of a legal entity) a writ for the collection of the Overdue Receivables
from the User in question.

 

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

 

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

 

6.7.
After the coming into effect of the court decision on the collection of the
Overdue Receivables, the Operator is obliged, in the framework of executive
proceedings, to undertake the actions required for the receipt of the former
from the corresponding User.

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

53

 

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

 

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

 

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

 

The cost of Operator’s services related to handling of
Receivables for the period during which the monetary funds are received is
increased for the amount of received monetary funds.

 

	
  For Rostelecom:  

  	
  For
  Operator:

  
	
   

  	
   

  
	
   

  	
   

  
	
                              
  200    

  	
                              
  200    

  
	
  Seal here

  	
  Seal here

  

 

54

 

Form 1

I Approve

 

(Full
name, title)

 

(Date)

 

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

 

1. On accounts receivable

 

Debts for the services to
which 18% VAT is applied

 

	
   

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay for telecommunications associated 

  with the debt adjustments

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  towards growth of 

  indebtedness

  	
   

  	
  towards reduction of 

  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Ref. 

  No.

  	
   

  	
  Period of 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

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

55

 

	
  Including the total of adjusted accruals for 

  telecommunications associated with the debt 

  adjustments

  	
   

  	
  Including the total of deferred expenses amortization adjustments 

  for telecommunications associated with debt adjustments

  
	
  towards growth of 

  accruals

  	
   

  	
  towards reduction

  of accruals

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay 

  increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  
	
  Total

  	
   

  	
  Including 

  VAT

  	
   

  	
  Total

  	
   

  	
  Including 

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including 

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Debts for the services to
which 0% VAT is applied

 

	
   

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the 

  period

  	
   

  	
  Including the total of adjusted 

  pay for telecommunications 

  associated with the debt 

  adjustments

  	
   

  	
  Including the total of adjusted 

  accruals for telecommunications 

  associated with the debt 

  adjustments

  	
   

  	
  Including the total of deferred 

  expenses amortization adjustments for

  telecommunications associated with 

  debt adjustments

  
	
  Ref. 

  No.

  	
   

  	
  Period of 

  indebtedness

  creation

  	
   

  	
  towards 

  growth of 

  indebtedness

  	
   

  	
  towards 

  reduction 

  of 

  indebtedness

  	
   

  	
  adjusted 

  balance

  	
   

  	
  towards 

  pay 

  increase

  	
   

  	
  towards 

  pay 

  reduction

  	
   

  	
  adjusted 

  balance

  	
   

  	
  towards 

  growth of

   accruals

  	
   

  	
  towards 

  reduction 

  of accruals

  	
   

  	
  adjusted 

  balance

  	
   

  	
  towards 

  growth of 

  accruals

  	
   

  	
  towards 

  reduction 

  of accruals

  	
   

  	
  adjusted

  balance

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

56

 

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 debt adjustments

  
	
   

  	
   

  	
   

  	
   

  	
  towards growth of 

  indebtedness

  	
   

  	
  towards reduction of 

  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  
	
  Ref. 

  No.

  	
   

  	
  Period of 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 deferred expenses amortization adjustments 

  for telecommunications associated with debt adjustment

  
	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  
	
  Total

  	
   

  	
  Including 

  VAT

  	
   

  	
  Total

  	
   

  	
  Including 

  VAT

  	
   

  	
  Total

  	
   

  	
  Including 

  VAT

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

57

 

Debts for the services to
which 0% VAT is applied

 

	
   

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay for telecommunications associated 

  
	
   

  	
   

  	
   

  	
   

  	
  towards growth of 

  	
   

  	
  towards reduction of 

  	
   

  	
   

  	
   

  	
  with the debt adjustments

  
	
   

  	
   

  	
  Period of 

  	
   

  	
  indebtedness

  	
   

  	
  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  
	
  Ref. 

  	
   

  	
  indebtedness

  	
   

  	
   

  	
   

  	
  Including 

  	
   

  	
   

  	
   

  	
  Including 

  	
   

  	
   

  	
   

  	
  Including 

  	
   

  	
   

  	
   

  	
  Including 

  	
   

  	
   

  	
   

  	
  Including 

  	
   

  	
   

  	
   

  	
  Including

  
	
  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 total of adjusted pay for telecommunications associated
  

  with the debt adjustments

  
	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  
	
  Total

  	
   

  	
  Including 

  VAT

  	
   

  	
  Total

  	
   

  	
  Including 

  VAT

  	
   

  	
  Total

  	
   

  	
  Including 

  VAT

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Director

  	
   

  	
  (Full
  name)

  
	
   

  	
   

  	
   

  
	
  Chief
  accountant

  	
   

  	
  (Full
  name)

  

 

58

 

Form 2

 

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

 

	
   

  	
   

  	
   

  	
   

  	
  Type of indebtedness (debtor 

  	
   

  	
   

  	
   

  	
  Adjustments

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  for services, VAT 18% -

  	
   

  	
   

  	
   

  	
  towards growth of indebtedness

  	
   

  	
  towards reduction of indebtedness

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Ref. No.

  	
   

  	
  Period of 

  indebtedness 

  creation

  	
   

  	
  1/debtor for services, VAT 

  0% - 2/credit for services, 

  VAT 18% - 3/credit for 

  services, VAT 0% - 4)

  	
   

  	
  Name of 

  counterparty

  	
   

  	
  Sum of 

  adjustment, 

  roubles

  	
   

  	
  Reduction of 

  pay in the result

  of adjustment, 

  roubles

  	
   

  	
  Sum of 

  adjustment, 

  roubles

  	
   

  	
  Pay increase in 

  the result of

  adjustment, 

  roubles

  	
   

  	
  Name and details

  of the documents

  in support of 

  adjustment

  	
   

  	
  Number of Note 

  to the Deed of 

  Inventory *

  	
   

  	
  Number of the 

  line in the Note 

  to the Deed of 

  Inventory*

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts receivable for the services, 18% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts receivable for the services, 0% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts receivable for the late payment penalty

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts payable for the services, 18% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts payable for the services, 0% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

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

 

	
  Director

  	
   

  	
  (Full
  name)

  
	
   

  	
   

  	
   

  
	
  Chief
  accountant

  	
   

  	
  (Full
  name)

  

 

59

 

	
   

  	
   

  	
  Form 3

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
  I Approve

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
  (Full name, title)

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
  (Date)

  

 

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Code

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Form
  on OKUD

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  organization

  	
   

  	
   

  	
  on
  OKPO

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  business unit

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Type
  of activity

  	
   

  
	
  Warrant for inventory-taking:

  	
   

  	
  order,

  	
   

  	
  resolution,

  	
   

  	
  regulation

  	
  number
  

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
  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

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

60

 

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

  	
   

  	
   

  	
   

  	
   

  
																

 

61

 

	
   

  	
   

  	
   

  	
   

  	
  Form 4

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  I Approve

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  organization

  	
   

  	
   

  	
   

  	
  (Full name, title)

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  (date)

  
							

 

Reference

to Deed No.              
of  “        “                                             .

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

as of “        “                                             .

 

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Document in support of the debt (reconciliation 

  
	
   

  	
   

  	
  Borrower’s, creditor’s 

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  act or primary documents (on the sums that are 

  
	
   

  	
   

  	
  name, address and 

  	
   

  	
  Debt

  	
   

  	
  Accounting figures, 

  	
   

  	
  minimum for the reconciliation act to be made out)

  
	
  Ref. No.

  	
   

  	
  subscriber number

  	
   

  	
  What for

  	
   

  	
  Starting date

  	
   

  	
  roubles, 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 “Reconciliation
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.

 

62

 

	
   

  	
   

  	
  Form 5

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
  I Approve

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
  (Full name, title)

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
  (Date)

  

 

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

 

Part 1. General

 

	
  Name of operator:

  
	
  Number and date of the
  document:

  
	
  Responsible division:

  
	
  Performer and their
  contacts:

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

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

  
	
  Debtor/creditor legal
  address and physical address:

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

  
	
  VAT in the indebtedness
  (roubles)

  
	
  Type of indebtedness
  (accounts receivable / accounts payable):

  
	
  Date of indebtedness creation
  in the record:

  
	
  Date of inventory accounting
  of the indebtedness:

  
	
  Grounds for indebtedness
  write-off:

  

 

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

 

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

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

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

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

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

  
	
  For indebtedness write-off
  due to limitation period expiry:

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

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

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

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

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

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

  
	
  Number
  and date of the executive document:

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

  

 

63

 

	
  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)

  

 

64

 

Form 6

 

Register of written substantiations
for user/to user debt amortization 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 

  (roubles, kopecks,)

  	
   

  	
  Including VAT 

  (roubles, kopecks,)

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
  Accounts receivable

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to period of limitation expiry

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to legal entity liquidation

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to the death of the individual

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
  Accounts payable

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to period of limitation expiry

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to legal entity liquidation

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to the death of the individual

  	
   

  	
   

  	
   

  	
   

  

 

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

65

 

Form 7

 

Consolidated data of user/to
user debt 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)

  

 

Form 8

 

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

 

	
  Ref. 

  No.

  	
   

  	
  Period of

   indebtedness write-

  off

  	
   

  	
  Name of counter-

  party

  	
   

  	
  Sum received on account 

  of indebtedness

  
	
   

  	
   

  	
  Month

  	
   

  	
  Year

  	
   

  	
   

  	
   

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

66

 

Form 9

 

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

 

	
   

  	
   

  	
  User information

  	
   

  	
  Indebtedness information

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Sum of indebtedness

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Services payment 

  account details

  
	
  Ref. 

  No.

  	
   

  	
  Name of user – legal 

  entity/ Full name of the 

  user- individual

  	
   

  	
  Legal address of the legal 

  entity/ individual telephone

  installation address

  	
   

  	
  TIN of the legal entity

   and of the individual –

   individual 

  entrepreneur

  	
   

  	
  total, 

  roubles

  	
   

  	
  including VAT, 

  roubles

  	
   

  	
  Period of 

  service 

  rendering

  	
   

  	
  Established date 

  of services 

  payment

  	
   

  	
  number

  	
   

  	
  date

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  
	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

67

 

Attachment No. 10

to Agreement No.         

dt.                                   

 

Procedure
for Parties’ Handling of User Claims (Complaints)

Related
to Providing/Failure to Provide Telecommunications

 

1.1.In case of oral or written claim (complaint) by
User in connection with the rendering/non-rendering of the Telecommunication Services,
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 with the claims (complaints) accepted
  by the Operator in accordance with para.  1.1.3., the Parties interact
  as follows:

  
	
   

  	
   

  	
   

  
	
  1.1.5

  	
   

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

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ·

  	
  Subscriber 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 business 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 business days
  from the moment of receiving inquiry. In such case Operator cancel the bill
  for telecommunications.

  
	
   

  	
   

  	
   

  
	
  1.1.8

  	
   

  	
  In case of confirming validity of User claims
  (complaints), Operator cancels the respective bills.

  
	
   

  	
   

  	
   

  
	
  1.1.9

  	
   

  	
  Upon necessity, the results of the handling of
  claims (complaints) are sent by Rostelecom to the Operator.

  

 

	
  For Rostelecom:  

  	
  For
  Operator:

  
	
   

  	
   

  
	
   

  	
   

  
	
                              
  200    

  	
                              
  200    

  
	
  Seal here

  	
  Seal here

  

 

68

 

Appendix 11

to Agreement No.         

dt.                         
2006

 

Procedure
for Conclusion of Agreements with Users for Rendering Telecommunications

 

1. GENERAL REQUIREMENTS FOR THE
FULFILLMENT OF THE COMMISSION

 

By the conclusion of the agreements with the Users for
the rendering of telecommunications on behalf of and at the expense of
Rostelecom the Operator is not entitled to deviate from the conditions of the
agreements on the rendering of telecommunications, approved by the Parties in
accordance with the provisions of paragraphs 3.1.4. and 3.3.14. of the
Agreement.

 

2. CONCLUDING AGREEMENTS WITH USERS

 

2.1. On appeal of a User (or their representative duly
empowered) to the Operator with the aim of concluding an agreement for the
rendering of long-distance and international Telecommunication Services, the
Operator must immediately conclude an agreement with such User in the format,
approved by the Parties.

 

2.2. The agreement with the User is signed in
three copies and sealed with the stamps of its parties. One copy is handed to
the relevant User, another copy is sent to Rostelecom within the period of ten
days from the conclusion of such agreement but no later than the 1st day of the month following the month when the
mentioned agreement with the User was signed.

 

3. ACCOUNTING OF THE RESULTS OF THE FULFILLMENT OF
COMMISSION

 

The Operator within the framework of presenting the
Operator’s Report on the Agreement provides information about the agreements
with the Users – legal entities concluded during the Reporting period.

 

	
  For Rostelecom:  

  	
  For
  Operator:

  
	
   

  	
   

  
	
   

  	
   

  
	
                              
  200    

  	
                              
  200    

  
	
  Seal here

  	
  Seal here

  

 

>> 

 

	
  For Rostelecom:  

  General
  Director  

  OAO
  Rostelecom  

  

                              
  D.Ye. Yerokhin  Dt.                                  
  2006  

  	
   

  	
  For Operator:  

  General Director  

  OJSC Dalsvyaz  

  

                                  
  A.A. Alekseyev  

  Dt.                                  
  2006 

  
	
  Seal here

  	
   

  	
  Seal  here

  

 

69Exhibit 4.17.2

 

APPENDIX NO. 1

to Agency Agreement

(Form 2)

No. 33-06-03
dt. 9 June 2006

 

AGREEMENT

 

	
  City

  	
   

  	
  Dated:                              200

  

 

Rostelecom, Open Joint-Stock Company for Long-Distance and International
Telecommunications (License for provision of long-distance and international
telecommunications No. 29777 dt.               
), represented by                                                     
“                                                    ”,
acting in the name and on behalf of OAO Rostelecom on the grounds of the
agreement concluded between                                   ,
and OAO Rostelecom, No.               
dt.               
hereinafter referred to as “Rostelecom”,
represented  by                                                                            
                                                                                                                 
                                                                                                                                                               
                           authorized
to act by Power of attorney No.                      
dt.                 
on the one part and

 

hereinafter referred to as the “Operator” represented
by                                                         
                                                                                                                                          
                                                                     
                                                        
                                                                                      
                                                                                                                              
                                                                ,
authorized to act by                                                 
on the other part, have concluded the following Agreement:

 

1.                          Terms and
Definitions

 

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

 

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

 

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

 

1.3.                                       “License of Rostelecom” means the long-distance and international
telecommunications license of OAO Rostelecom No. 29777 of 11.12.2003 on
the grounds of which Rostelecom renders the Users its services.

 

1.4.                                       “Accrued income” means payments to the Operator by the Users
for the Services rendered by Rostelecom to the Users in the corresponding
month.

 

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

 

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

 

1.7.                                       “Billing period” means a calendar month following the
Reporting period.

 

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

 

1.9.                                       “Long-distance telecommunications Tariff” means the Service
unit cost charged to the User for the long-distance telecommunication services.

 

1

 

1.10.                                 “International telecommunications Tariff” means the Service
unit cost charged to the User for the international telecommunication services.

 

1.11.                                 “Long-distance telecommunications” means the services of
telecommunications between the Users of the Operator’s numbering area and the
Users of other zones of the geographically determined and undetermined
numbering areas (including the Users of other Operator’s numbering areas).

 

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

 

1.13.                                 “Services” means jointly “Long-distance telecommunications”
and “International telecommunications” rendered to the Users by Rostelecom.

 

1.14.                                 “Parties” means jointly OAO Rostelecom and the “Operator”.

 

2.                                               Subject Matter of
the Agreement

 

2.1.                                       Rostelecom
commissions and the Operator undertakes the obligation to fulfill for a
consideration, on behalf of, and at the expense of Rostelecom, legal and other
actions indicated in paragraph 3.3.1. hereunder concerning settlement of
accounts with the Users for the Services rendered.

 

2.2.                                       The Operator
undertakes the obligation to render to Rostelecom the services indicated in
paragraph 3.3.2. of the Agreement concerning settlement of accounts with the
Users for the Services rendered, and Rostelecom is obliged to pay consideration
for the Operator’s services.

 

3.                                               Obligations of
the Parties

 

3.1.                                     Rostelecom
undertakes the following obligations:

 

3.1.1.                              In accordance
with Section 4 hereunder, to pay broker’s fee to the Operator for the
performance of the actions indicated in paragraph 3.3.1. hereunder.

 

3.1.2.                              In accordance
with the procedure indicated in Section 9 hereunder, to cover the Operator’s
expenses incurred in connection with the fulfillment of their obligations
indicated in paragraph 3.3.1. hereunder, under the Agreement.

 

3.1.3.                              In accordance
with Section 4 hereunder, to pay consideration for the Operator’s services
indicated in paragraph 3.3.2. hereunder.

 

3.1.4.                              In order to
organize the claim and action proceedings by the Operator, in accordance with
paragraph 3.3.1.6. of the Agreement, to issue, if needed, a power of attorney
for the Operator to represent the penalty of Rostelecom in court, with the
right of power transfer.

 

3.1.5.                              To issue a power
of attorney for the Operator to represent the penalty of Rostelecom in court
and in order to ensure the Operator’s invoicing management in accordance with
paragraph 3.3.1.5. of the Agreement, with the right of delegation of power.

 

3.1.6.                              To inform the
Operator about the introduction of new Tariffs in accordance with the procedure
indicated in Section 7 hereunder.

 

3.1.7.                              To provide
information and documentation necessary for the fulfillment of the commission
and/or rendering of Services under the Agreement.

 

3.2.                                     Rostelecom
has a right:

 

3.2.1.                              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. 7.

 

3.2.2.                              To decrease the
scope of the Operator’s obligations on the fulfillment of the commission under
the Agreement, with the corresponding decrease by the Parties of the
consideration for the commission and/or service rendered.

 

3.2.3.                              To demand from
the Operator the transfer of the payments amounts due to Rostelecom for the
services rendered on the basis of the indications of the Operator’s communication
gear, 

 

2

 

calculating the volume of the services rendered.

 

3.3.                                     The
Operator undertakes the following obligations:

 

3.3.1.                           To
perform on behalf of, and at the expense of Rostelecom the following actions:

 

3.3.1.1.                     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 12th day of the Billing period, indicating the total amount of payment and
the dates of rendering of each type of telecommunications, their volume and the
cost of each service type, as well as the reminder that the User must pay for
the Services within 15 days from the moment of issue of the bill. The bills are
issued to the Users on the basis of the indications of the Operator’s
communication gear. The bills for the Services rendered to the Users must be
based on the Tariffs set by Rostelecom, and taking into consideration the
Tariff change by Rostelecom within the context of one-time arrangements.

 

3.3.1.2.                     To receive on their account
amounts of payment from the Users for the Services rendered by Rostelecom.

 

3.3.1.3.                     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.

 

3.3.1.4.                     To manage invoicing in
accordance with the procedure indicated in Appendix No. 4 hereunder.

 

3.3.1.5.                     To perform the claims and
action proceedings with the Users upon the issues concerning the quality of the
Services rendered to the Users by Rostelecom.

 

3.3.1.6.                     To conclude agreements with the Users — legal
entities for the rendering of Services in accordance with Appendix No. 11.

 

3.3.1.7.                     To render information and reference services to
the Users.

 

3.3.2.                           To render
the following services to Rostelecom:

 

3.3.2.1.                     To suspend the access of the corresponding
Users of the Operator to the Services until the complete fulfillment of their
obligations upon the Service payments. The Operator must suspend the access of
the User to the Services of Rostelecom if the User fails to pay for the
Services rendered to them by Rostelecom within more than 30 days after the
expiry of the payment term, in accordance with Appendix No. 1 hereunder.

 

3.3.2.2.                     To manage the billing (registration and
tariffication) of the Users’ outgoing long-distance and international calls. To
perform the registration of the Services rendered to the Users, with the help
of their communication gear. By the Service tariffication, to apply the
corresponding VAT rate in accordance with the procedure indicated in Appendix No. 4
hereunder;

 

3.3.2.3.                     To organize and perform the
delivery of the issued bills and invoices to the Users. To compose second
copies of the invoices, to provide their storage for the period of 4 years from
the date of issue.  To provide the issue
of second certified copies 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.

 

3.3.2.4.                     To draw up and present to
Rostelecom the documentation for business accounting, taxation and statistical
purposes specified by the Agreement.

 

3.3.2.5.                     To provide the storage of the
basic documents, namely, bills, invoices presented to the Users, billing data
in accordance with the current law and the Operator’s inner regulations on
documentation storage terms, but no fewer than five years from the date of
issue. To present the originals or copies of the basic documents upon request
of Rostelecom or third parties in statutory cases within three (3) working
days by fax and ten (10) working days by post upon receipt of the
corresponding demand.

 

3

 

3.3.2.6.                     To inform the Users officially about the
Services and Tariffs in accordance with the current law and the Operator’s
notification regulations.

 

3.3.2.7.                     To draw up and present to
Rostelecom the documents indicated in Sections 1 and 2 of Appendix No. 4,
as well as documents indicated in Appendix No. 10 of the Agreement, in
accordance with the procedure indicated in the mentioned Appendices.

 

3.3.3.                              To present to
Rostelecom reports on fulfillment of the commission in accordance with the form
specified in Appendix No. 3, within the terms and upon the conditions
specified by the Agreement.

 

3.3.4.                              To provide the
fulfillment of the Users’ obligations for Rostelecom for Service payment in
accordance with the procedure indicated in Section 5 hereunder.

 

3.3.5.                              To fulfill other
obligations of the Operator specified by the Agreement and the current law of
the Russian Federation.

 

3.4.                                     The
Operator has the following rights:

 

3.4.1.                              To demand the fulfillment by
the Users of their obligations on Service payment. To engage third parties for
Service rendering.

 

3.4.2.                              To receive from
Rostelecom the information and documentation required for the fulfillment of
the commission and/or rendering of the services under the Agreement.

 

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 or the law of the United
States of America (concerning the corresponding Party). Regardless of the
aforesaid, each of the Parties hereto has the right to divulge the Confidential
information to their employees provided the recipient of the like information
is instructed to maintain the confidential character of the former. As concerns
any divulgence of the Confidential information, the Article is valid
within (three) years from the expiry of the Agreement on any grounds.

 

4.                                               Parties’
Settlement

 

4.1.                                       The mutual
settlement between the Parties are performed monthly, on the basis of the
Agreement, the report of the fulfillment of the agency commission of Rostelecom
sent by the Operator to Rostelecom in accordance with paragraph 3.3.3.
(hereinafter - “Report”), and the Acceptance Act
for of the Services rendered (hereinafter - “Act”).

 

4.2.                                       The
consideration, the service costs and the amount of the consideration payments
are calculated in accordance with the procedure specified in Appendix No. 2
hereunder. The mutual payments of the Parties are calculated as follows:

 

4.2.1.                              The Operator
performs the transfer to Rostelecom of the total Accrued income within the term
no later than the last day of the month of the Billing period, for the services
of the long-distance and international telecommunication services by Rostelecom
to the Users during the reporting month. The amount of the Accrued income is
determined on the basis of the Report.

 

4.2.2.                              The Operator has
the right to deduct from the regular payment to Rostelecom:

 

(1)                                           the amounts of
the consideration payments for the performance of the actions indicated in
paragraph 3.3.1. hereunder.  The sums
indicated are calculated on the basis of the Report.

 

(2)                                           service payments indicated in paragraph 3.3.2.
hereunder.  The sum indicated is
calculated on the basis of the Acceptance Act for the Services rendered.

 

4

 

(3)                                           refund of the expenses connected with the
fulfillment by the Operator of the agency commission in accordance with
Appendix No. 2 hereunder.

 

4.3.                                       The Report is
drawn up in accordance with the form presented in Appendix No. 3. The
Statement of acceptance of the Services rendered is drawn up in accordance with
the form presented in Appendix No. 5 of the Agreement.  The Operator presents the Report and the Act
to Rostelecom within the term no later than the 5th day of the
Billing period. Together with the Report, the Operator sends to Rostelecom the
invoice indicating the amount of consideration and the cost of the services
rendered.

 

4.4.                                       Rostelecom
considers the Report and the Act and confirms/signs them.  Together with the signing of the Report,
Rostelecom presents to the Operator the bill for the amount of the Accrued
income in accordance with the confirmed Report.

 

4.5.                                       Should any
comments arise to the Report or Act presented by the Operator, Rostelecom
notifies the Operator about the data discrepancy of the current Report within
the period of 5 days upon receipt of the corresponding documentation. At that,
Rostelecom confirms/signs the Report and Act with comments, and the Parties
settle the accounts on the amount of the undisputed sum.

 

4.6.                                       In order to
eliminate the shortcomings of the Report, the Parties conduct negotiations
within the period of one month and perform a reconciliation/detailed
elaboration of the data of the Parties. In accordance with the results of the
revision, 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. In case of need the
Parties make a new account of payments in the Billing periods that follow.

 

4.7.                                       Not being limited by the
conditions mentioned in paragraph 4.6. hereunder, in case of detection by one
of the Parties of unreliable Report data provided, the Party that detects the
aforementioned discrepancy notifies immediately the other Party about this
fact. The Parties conduct negotiations in order to eliminate the data discrepancy
within the period of one month from the moment of the detection of the
unreliable data provided.  In case of need the Parties make a new account of payments in the
Billing periods that follow.

 

4.8.                                       The signing of the Report by
Rostelecom also means the confirmation of fulfillment of cross obligations of
Rostelecom on the payment to the Operator of the consideration and the refund
of charges of the Operator during their fulfillment of commission under the
Agreement and the obligations of the Operator on the transfer to Rostelecom of
the payments by the Users for the Services rendered.

 

4.9.                                       By the last day of the Billing
period the Operator transfers to Rostelecom the payments in the amount of the
Accrued income in accordance with the Agency Report with the deduction of the
sums indicated in paragraph 4.2. hereunder.  At that, the payment amounts transferred by the
Operator securing the guarantee of the fulfillment by the Users of their
obligations on Service payment, concerning the Service payments with respect to
which the 0% VAT rate was applied, are transferred by a separate payment order
in accordance with the procedure specified in Section 2 of Appendix No. 4
of the Agreement.

 

4.10.                                 The date of fulfillment of the
Operator’s monetary obligations is the date of receipt of payments on the
correspondent account of the service bank of Rostelecom.

 

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

 

4.12.                                 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
Party concerned penaltied in two counterparts and signed by the authorized
representatives of the Parties. The Party receiving the Reconciliation Report of
Mutual Settlements must sign the Reconciliation Report of Mutual Settlements or
present its objections concerning the reliability of the information contained
in it within the period of twenty (20) days from the date of dispatch of the
Reconciliation Report of Mutual Settlements.

 

5

 

4.13.                                 The Parties agree
that, if the total amount of payments transferred by the Operator to Rostelecom
in accordance with paragraph 4.2. hereunder for the corresponding Billing period
and the total amount of the obligations of Rostelecom on the consideration for
the actions identified in paragraph 3.3.1. and the services identified in
paragraph 3.3.2. of the Agreement and the refund of charges of the Operator
during the same period, in the aggregate exceeds the sum received by the
Operator from the Users for the Services rendered during the same Billing
period, in the case of the like excess of the payments transferred by the
Operator to Rostelecom (hereinafter - “Collateral”) are considered transferred
as the result of the fulfillment by the Operator of their obligations specified
in paragraph 3.3.3. hereunder.

 

5.                                               The Procedure of
the Fulfillment by the Operator of the obligations of the Users for the Service
Payment to Rostelecom

 

5.1.                                       In accordance
with Article 329 of the Civil Code of the Russian Federation, the Parties
agree that the Operator will provide the fulfillment by the Users of the
obligations for the Service payment for Rostelecom in the following way:

 

5.1.1.                              In case of
non-performance by the Users of their obligations of payment for the Services
rendered by Rostelecom during the Reporting period until the 20th
day of the Billing period, the Operator is obliged to fulfill until the 25th
day of the Billing period the obligations for the Service payments for the like
Users (hereinafter — “Debtors”) and
transfer to Rostelecom the amount of security for the corresponding Billing
period, and Rostelecom, on its part, is obliged to transfer to the Operator as
provided in this Section 5, the authority of Rostelecom for the receipt of
the payments from the Debtors on account of the Service payments for the
corresponding Billing period.

 

5.1.2.                              During every
Billing period the Operator provides the fulfillment of all unduly performed
monetary obligations of the Debtors on the payments for the Services rendered
by Rostelecom during the previous Billing period, in the amount if the
Collateral for the corresponding Billing period, is that the Operator transfers
to the Rostelecom the total amount calculated in accordance with paragraph 4.2.
hereunder for every Billing period.

 

5.2.                                       In case of duly
fulfillment by the Operator of the obligations indicated in paragraph 5.1.
hereunder, the rights of Rostelecom for the receipt of the Service payments
from the Debtors for the month preceding the Billing period are transferred to
the Operator, and as the Operator has the information about the Debtors, as
well as the documents confirming the nonpayment by the Debtors for the Services
rendered by Rostelecom, during every Billing period in which they have
transferred the payments to Rostelecom in accordance with the fulfillment of
the obligations indicated in paragraph 5.1. hereunder, the Operator is obliged
to send to Rostelecom the information about the like Users within the period of
10 days, including the amount of indebtedness of each Debtor for the Services
rendered (hereinafter - “Debtor Register”), in the following way:

 

6

 

5.2.1.                              The total amount
of indebtedness of all Debtors included into the Debtor Register must be equal
to the Collateral arising in the corresponding Billing period.

 

5.2.2.                              The Debtor Register is drawn
up in accordance with the form specified in Appendix No. 8 in the form of
an electronic document with the use of a digital signature, and is sent to
Rostelecom to the following e-mail address:                              .
                                  .

 

5.2.3.                              Within the period
of 10 days from the moment of coming into effect of the Agreement the Operator
is obliged to send to Rostelecom the certificate of the signature key
facilitating the confirmation of the authenticity of the electronic digital
signature of the Operator in the Debtor Register and the identification of the
holder of the certificate of the signature key.

 

5.2.4.                              Within the period
of 10 days from the receipt of the Debtor Register Rostelecom is obliged to
check the authenticity of the digital signature of the Operator in the Debtor
Register, to check the correspondence of the Debtor Register to the conditions
of the present paragraph 5.2. and to send a written notification of the results
of the aforesaid check-up to the Operator.

 

5.2.5.                              In case of the
confirmation of the authenticity of the digital signature and the
correspondence of the Debtor Register to the conditions of this paragraph 5.2.,
the rights of Rostelecom to the receipt of payments from the Debtors, specified
in the relevant register, on account of the Service payments in the amount
equal to the Collateral, are considered transferred to the Operator from the
moment of the receipt by Rostelecom of the Collateral from the Operator for the
corresponding Billing period.

 

5.3.                                       Together with the
Debtor Register send to Rostelecom in accordance with paragraph 5.2 hereunder,
the Operator is obliged to send to Rostelecom in the written form the
Consolidated Debtor Register for the corresponding Billing period indicating
the total number of Debtors and the Collateral for the corresponding Billing
period.

 

5.4.                                       There should be
no payment or reimbursement of expenses for the fulfillment by the Parties of
the obligations specified in the present Section 5 of the Agreement.

 

5.5.                                       The Parties agree
that the way of providing the fulfillment of the obligations specified in the
present Section 5 of the Agreement is not del credere.

 

6.                                               General
Requirements to the Performance of the Claims Proceedings

 

6.1.                                       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.

 

6.2.                                       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.

 

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

 

6.4.                                       In case of
nonpayment by the User for the Services rendered within the period of more than
three months from the moment of the payment of the corresponding bill, the
Operator has the right to sue the corresponding User.

 

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

 

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

 

7.2.                                       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 twenty (20) days before
the introduction of the new international telecommunications tariffs.

 

7.3.                                       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.

 

7

 

8.                                               Responsibility of
the Parties

 

8.1.                                       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.

 

8.2.                                       In case of
violation by the Operator of the terms of fulfillment of their obligations for
the transfer to Rostelecom of the Accrued income with the deduction of the
amounts indicated in paragraph 4.2.2. of the Agreement, Rostelecom has the
right to charge the penalty in the amount of 1/300 of the refinancing rate of
the Central Bank of the Russian Federation for each day of delay in execution
of the redeemable sum. The Operator is obliged to pay to Rostelecom the penalty
within the period of ten (10) banking days from the moment of the receipt
of the corresponding payment demand. The Parties agree to perform the
corresponding payments no later than within the period of ten (10) banking
days from the moment of the receipt of the corresponding demand.

 

8.3.                                       In case of the
presentation by the Operator of unreliable data in the Report (paragraph 4.3.),
provided that the amount payable calculated on the basis of the unreliable
Report data is smaller than the sum based on the amount of the actual Services
rendered, Rostelecom has the right to charge to the Operator the forfeit in the
form of penalty. The amount of the penalty of 1/300 of the refinancing rate of
the Central Bank of the Russian Federation for each day starting with the day
of the receipt of the unreliable data, until the day of the receipt of the
reliable data. The like forfeit in the form of the penalty is calculated on the
basis of the disparity between the amount of payments calculated on the basis
of the reliable data and the amount of payments calculated on the basis of the
unreliable data. The penalty, as well as the deficient payments to Rostelecom
must be paid within the period of ten (10) banking days from the moment of
the receipt of the corresponding payment demand.

 

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

 

8.5.                                       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.

 

8.6.                                       In case of faulty
fulfillment by the Operator of the obligations hereunder in the part of drawing
up by the former of invoices, sale books, purchase books, implementation by the
Operator of the VAT rate in accordance with paragraph 3.3.1.5, timely
presentation by the Operator to Rostelecom of the documentation in accordance
with paragraph 3.3.2.7, Rostelecom has the right to correspondingly decrease
the cost of the unduly rendered service indicated in the Agreement. At that,
the aforementioned services will be considered as unduly rendered in case of
non-observance of the terms of the presentation of the documents,
non-compliance with the accounting forms and/or non-observance of the procedure
of drawing up the documents specified in Appendices 3 and 6 of the Agreement
and the current law and/or in case of providing unreliable information.

 

8.7.                                       If Rostelecom
bears losses as the result of the unduly fulfillment by the Operator of their
obligations indicated in paragraphs 3.3.1 and 3.3.2, including the losses as a
result of imposing extra taxation obligations and/or imposing forfeits and
penalties upon Rostelecom for the violation of the taxation and/or
administrative law, Rostelecom has the right to demand from the Operator the
full payment of damages, and the Operator is obliged to fulfill such demand
within the period of 10 days from the moment of its claim.

 

8

 

9.                                               Reimbursement of
Expenses

 

9.1.                                       The recovery of
expenses under the Agreement is performed by Rostelecom only upon the
presentation by the Operator to Rostelecom of the originals of the basic
documents confirming such expenses.

 

9.2.                                       The Parties agree
that Rostelecom recovers the expenses, expenditures and losses of the Operator
connected with the fulfillment by the latter of their obligations indicated in
paragraph 3.3.1. hereunder, under the Agreement, exclusively in the volume and
amount not exceeding 10% of the consideration amount and service costs, due to
the Operator in accordance with the conditions of the Agreement for the
corresponding Reporting period (hereinafter — “Limit”), and such recovery is
considered by the Parties as reasonable, sufficient and motivated for the
recompense of all necessary expenses, expenditures or losses of the Operator
during the fulfillment of the obligations hereunder.

 

9.3.                                       The Parties agree
that any expenses, expenditures or losses of the Operator exceeding the Limit
are considered as lost without any connection with the commission of
Rostelecom, beyond the purpose of the Agreement, without the necessary
authority on the part of the Operator.

 

9.4.                                       In connection
with the aforementioned agreement the Operator hereby confirms and admits that
under no circumstances he will demand from Rostelecom any consideration and/or
recovery of expenses, expenditures or losses connected with the fulfillment of
their obligations under the Agreement in the amounts exceeding the Limit.

 

9.5.                                       In any case,
irrespective of any provisions of the Agreement contradicting the set forth
below, none of the provisions hereunder can be interpreted as obliging
Rostelecom to recover or consideration any expenses, expenditures or losses to
the Operator, suffered by the latter in the course of the fulfillment of the
Agreement, in the amount exceeding the Limit, as well as allowing the Operator
to demand such recovery.

 

10.                                        Force Majeure Circumstances

 

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

 

10.2.                                 The Party that
has suffered the influence of the force majeure circumstances must notify the
other Party within the period of 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.

 

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.
In case the action of force majeure lasts 
for more than six months,  the
Parties are obliged to, on the proposal of one of the Parties, coordinate
further conditions of  action and/or  possibility of termination of the Agreement.

 

11.                                        Settlement of
Disputes

 

11.1.                                 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 Party
concerned penaltied 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 court at the location of the defendant, in accordance with the
current law of the Russian Federation.

 

9

 

12.                                        Notifications

 

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:

 

If Rostelecom is the addressee:

 

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

 

13.                                        Effective date of
the Agreement and its validity term

 

13.1.                                 The Agreement
comes into effect on the date when all of the following events take place:

 

13.1.1. the signing of the Agreement by the Parties;

 

13.1.2. the ratification by the Federal Tariff Service of the Russian
Federation of the tariffs for the long-distance telecommunications for
Rostelecom;

 

13.1.3. the presence of the agreement concluded between the present
Operator and the operator of zonal telecommunication performing in the
numbering area of the Operator, the service of whose connection is performed by
Rostelecom.

 

13.2.                                 Rostelecom is
obliged to notify the Operator about the conclusion of the agreement of
telecommunications interconnection between Rostelecom and the operator of zonal
telecommunications performing in the numbering area of the Operator, within the
period of 5 days from the moment of the coming into effect of the
aforementioned agreement, and the Operator is obliged to notify Rostelecom
about each conclusion of the agreements of telecommunications interconnection
between the Operator and the operator of zonal telecommunications performing in
the numbering area of the Operator, within the period of 5 days from the moment
of the coming into effect of the aforementioned agreement.

 

13.3.                                 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.

 

13.4.                                 The Agreement is
valid for the period of one year from the moment of its coming into effect. If
none of the Parties proclaims the denunciation of the Agreement no later than
30 calendar days before the expiry hereof, the Agreement is automatically
prolonged for each following period. The number of periods for which the effect
hereof can be prolonged is not limited.

 

14.                                        Miscellaneous

 

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

 

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

 

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

 

10

 

14.4.                                 None of the Parties
can negotiate any of their rights or responsibilities hereunder to a third
party without the coordination with the other Party.

 

14.5.                                 List of Appendices:

Appendix No. 1 Procedure
for conclusion of Agreements.

Appendix No. 2 Procedure
of calculation of the costs of the Operator’s services.

Appendix No. 3 Report of
the Operator on the services rendered to the Users.

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

Appendix No. 5 Acceptance
act for services rendered.

Appendix No. 6 List of
reporting forms.

Appendix No. 7 Check-up
procedure.

Appendix No. 8 Form of
the Debtor Register.

Appendix No. 9 Procedure
for Parties’ handling of claims.

Appendix No. 10 Regulations for handling of receivables and
payables.

Appendix No. 11:

 

Form 1. Agreement on long-distance and international
telecommunications.

Form 2. Public offer on the conclusion of the long-distance and
international telecommunications agreement.

 

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

 

15.                   Details and Signatures of the
Parties

 

	
  Full or
  abbreviated name of the company

  	
   

  	
  OAO Rostelecom

  	
   

  	
  Operator

  
	
  Location

  	
   

  	
   

  	
   

  	
   

  
	
  Postal address

  	
   

  	
   

  	
   

  	
   

  
	
  Telephone (by the postal address)

  	
   

  	
   

  	
   

  	
   

  
	
  Account
  number:

  	
   

  	
   

  	
   

  	
   

  
	
  Full
  name of the banking establishment

  	
   

  	
   

  	
   

  	
   

  
	
  Identification
  number TIN/KPP

  	
   

  	
   

  	
   

  	
   

  
	
  Industry
  code by OKVED

  	
   

  	
   

  	
   

  	
   

  
	
  Company
  code by OKPO

  	
   

  	
   

  	
   

  	
   

  

 

16.                   Signatures of the
Parties:

 

	
  For
  Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  200  

  	
   

  	
   

  	
  200  

  
	
  Seal
  here

  	
   

  	
  Seal
  here

  
											

 

11

 

Appendix No. 1

to Agreement No.         

dt.                
2006

 

Procedure for Conclusion of Agreements

with Users for Rendering Telecommunications

 

1. GENERAL REQUIREMENTS FOR
THE FULFILLMENT OF THE COMMISSION

 

1.1. By the conclusion of the agreements with
the Users for the rendering of telecommunications on behalf of and at the
expense of Rostelecom the Operator is not entitled to deviate from the
conditions of the agreements on the rendering of telecommunications, in
accordance with the provisions of paragraph 3.1.8. of the Agreement.

 

2. CONCLUDING AGREEMENTS WITH
USERS

 

2.1. On appeal of a User (or
their representative duly empowered) to the Operator with the aim of concluding
an agreement for the rendering of long-distance and international
telecommunications, the Operator must immediately conclude an agreement with
such User.

 

2.2. The agreement with the
User is signed in three copies and sealed with the stamps of its parties. One
copy is handed to the corresponding User, another copy is sent to Rostelecom
within the period of ten days from the conclusion of such agreement but no
later than the 1st day of the month following the month when the
mentioned agreement with the User was signed.

 

3. ACCOUNTING OF THE RESULTS
OF THE FULFILLMENT OF COMMISSION

 

3.1.
The Operator within the framework of presenting the Report of the Operator on
the Agreement provides information about the agreements with the Users
concluded during the Reporting period.

 

	
  For
  Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  200  

  	
   

  	
   

  	
  200  

  
	
  Seal
  here

  	
   

  	
  Seal
  here

  
													

 

12

 

Appendix 2

to Agreement  No.        

dt.                
2006

 

Procedure of Calculation of the
Costs of the Operator’s Services

 

	
  No

  No.

  	
   

  	
  Items

  	
   

  	
  Price

  	
   

  
	
  1.

  	
   

  	
  COLLECTING SUBSCRIBER
  PAYMENTS, % of the accrued income

  	
   

  	
  11,00

  	
  %

  
	
  2.

  	
   

  	
  BILLING PROCESSING OF
  TELECOMMUNICATIONS, roubles/min

  	
   

  	
  0,075

  	
   

  
	
  3.

  	
   

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

  	
   

  	
  0,04

  	
   

  
	
  4.

  	
   

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

  	
   

  	
  0,063

  	
   

  
	
  5.

  	
   

  	
  DOCUMENTATION DELIVERY,
  roubles/min

  	
   

  	
  0,025

  	
   

  
	
  6.

  	
   

  	
  CALL CENTER FOR CLIENTS,
  roubles/min

  	
   

  	
  0,05

  	
   

  
	
  7.

  	
   

  	
  CONCLUDING AGREEMENTS WITH
  LEGAL ENTITIES

  	
   

  	
  300
  roubles for one agreement plus 5% of the amount of accrued income for the
  services of OAO Rostelecom for the first three calendar months of the
  validity of the agreement.

  	
   

  

 

Comment:

 

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

2)              The amount of the Accrued income is determined
on the basis of the Operator’s Report.

3)              In lines 2, 3, 4, 5 and 6 hereof the
measurement unit is rouble per minute of the outgoing long-distance or
international traffic.

 

	
  For
  Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  200  

  	
   

  	
   

  	
  200  

  
													

 

13

 

Appendix No. 3

to Agreement No.        

dt.                
2006

 

Report
of the Operator

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

Under
Agreement No.                  
dt.

 

Form 1.1

 

The
report on the volumes and accrued income for the international
telecommunication services to individuals in the ABC zone of the Operator

 

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In

  minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.2

 

The
report on the volumes and accrued income for the international
telecommunication services to self-sustained organizations in the ABC zone of
the Operator

 

 

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In

  minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.3

 

The report on the volumes
and accrued income for the international telecommunication services to
budgetary organizations in the ABC zone of the Operator

 

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In

  minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.4

 

The report on the volumes
and accrued income for the long-distance telecommunication services to
individuals in the ABC zone of the Operator

 

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In

  minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

14

 

Form 1.5

 

The
report on the volumes and accrued income for the long-distance
telecommunication services to self-sustained organizations in the ABC zone of
the Operator

 

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In

  minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.6

 

The report on the
volumes and accrued income for the long-distance telecommunication services to
budgetary organizations in the ABC zone of the Operator

 

	
  Direction

  	
   

  	
  Direction code

  	
   

  	
  In

  minutes

  	
   

  	
  Tariff

  	
   

  	
  Total

  	
   

  	
  Tariff category

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Note to completion of
Forms  1.1.-1.6:

 

1.               Rostelecom offers the Operator
the blank of the Forms 1.1-1.6 to be filled (in the Excel format). Attached to
the Forms is the title-page. The form of the title-page for the Forms
1.1.-1.6:

 

(c)        OAO Rostelecom, Main Computer Center

 

 

	
  Name of the company
  (organization department)

  	
   

  	
   

  	
   

  	
   

  
	
  Document code

  	
   

  	
   

  	
   

  	
   

  
	
  Company code

  	
   

  	
   

  	
   

  	
    Code by
  OCIEA

  	
   

  
	
  Director of the company

  (organization department)

  	
   

  	
   

  	
   

  	
  Code by OKONKh

  	
   

  
	
  Consolidated account
  indication 

  	
  (1 digit)

  	
   

  	
  0

  	
   

  	
    Code by
  OKATO

  	
   

  
	
  Code by OKPO 

  	
  (8 digits)

  	
   

  	
   

  	
   

  	
  Code by OKOGU

  	
   

  
	
  Code by OKPO of the
  organization department(8 digits)

  	
   

  	
   

  	
   

  	
    Code by
  OKOPF

  	
   

  
	
  Code of the subject of
  the Russian Federation

  	
   

  	
   

  	
   

  	
  Code by OKFS

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Select:

  
	
  Code of the Form  by
  OKUD 

  	
  (7 digits)

  	
   

  	
   

  	
   

  	
  Code of the constituent
  entity of the Russian Federation     OK

  
	
  Type of report 

  	
  (from the list)

  	
   

  	
  01

  	
   

  	
   

  
	
  Code of the Form 

  	
  (2 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the subsystem 

  	
  (3 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Financial year 

  	
  (4 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Accountable month 

  	
  (from the list)

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Performer:

  	
   

  	
   

  	
   

  	
   

  
	
  Contact
  telephone:

  	
   

  	
   

  	
   

  	
   

  
	
  Date
  of report composition:

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Title-page filling
  check (TITUL)

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Additional
  information:

  	
   

  	
   

  	
   

  	
   

  
	
  Postal code: 

  	
  (6 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Postal address:

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the operator: 

  	
  (4 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Outgoing ABC zone

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
												

 

When completing the form lines please use the Notes (hints) to the
boxes, picking up parameters from the list (boxes C13, C17), as well as the
buttons designated “OK” and “TITUL”

 

 

2.               The reports on the volumes and
accrued income for the services rendered are drawn up for each ABC zone of the
Operator in separate forms 1.1 – 1.6.  At
that, each of the forms includes the consolidations for the incoming directions
of the connection (data aggregation is performed for each incoming direction,
tariff and tariff category).

3.               The Operator presents to
Rostelecom the consolidated data for all ABC zones.

4.               The transferred files must be
named in accordance with the following name structure:

XXXX YY ZZZZZZ FFF CCCCCCC UU.xls,

where

 

15

·                   XXXX-
four-digit sign-digit operator number assigned by Rostelecom

·                   ZZZZZZ
– reporting period in the form YYYYMM

·                   FFF –
conventional number of the form of the Operator’s report. For the reports
1.1.-1.6. acquires the value: 316 (Appendix 3 of the Forms 1.1 – 1.6 in one
file)

·                   CCCCCCC
– code of the outgoing ABC (up to seven digits);

·                   UU –
ordinal number of the report. The ordinal number of the document sent by the
telecommunications Operator to Rostelecom for the first time is always
indicated 00. In case of detection of discrepancy
between the Operator’s data and the data of Rostelecom on the data contained in
the file or its faulty filling the Operator prepares a new amended version of
the file and sends it to Rostelecom in accordance with the conditions of the
agreement. Every new version of the file is formed by means of increasing the
document ordinal number by 1.

5.               In the column “Direction” of
the Forms 1.1.-1.6 (below the “Total” line) the names of the directions are
indicated (names of foreign countries or long-distance zones) with the division
in accordance with the tariffs of Rostelecom into international and
long-distance telecommunications, and in the column “Direction code” their
codes are indicated (long-distance and international codes are indicated
without additional prefixes).

6.               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
Rostelecom depending on the tariffs applied.

7.               In the reports on individuals
(1.1, 1.4) the tariffs and totals must include the amounts of VAT. In the
reports on self-sustained and budgetary organizations (1.2, 1.3, 1.5, 1.6.) the
tariffs and totals must not include the amounts of VAT.

 

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 roubles

  	
   

  
	
  Direction

  	
   

  	
  In minutes

  	
   

  	
  Without

  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  
	
  International telecommunications, total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Individuals

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Self-sustained organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Budgetary organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Long-distance telecommunications, total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Individuals

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Self-sustained organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Budgetary organizations

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Note to completion of Form 1.7:

 

1.               Rostelecom offers the Operator
the blank of Form 1.7 to be filled (in the Excel format). Attached to the
Forms is the title-page. The form of the title-page for Form 1.7.:

 

16

 

(c)        OAO Rostelecom, Main Computer Center

 

 

	
  Name of the company
  (organization department)

  	
   

  	
   

  	
   

  	
   

  
	
  Document code

  	
   

  	
   

  	
   

  	
   

  
	
  Company code

  	
   

  	
   

  	
   

  	
    Code by
  OCIEA

  	
   

  
	
  Director of the company

  (organization department)

  	
   

  	
   

  	
   

  	
  Code by OKONKh

  	
   

  
	
  Consolidated account
  indication 

  	
  (1 digit)

  	
   

  	
  0

  	
   

  	
    Code by
  OKATO

  	
   

  
	
  Code by OKPO 

  	
  (8 digits)

  	
   

  	
   

  	
   

  	
  Code by OKOGU

  	
   

  
	
  Code by OKPO of the
  organization department(8 digits)

  	
   

  	
   

  	
   

  	
    Code by
  OKOPF

  	
   

  
	
  Code of the subject of
  the Russian Federation

  	
   

  	
   

  	
   

  	
  Code by OKFS

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Select:

  
	
  Code of the Form  by
  OKUD 

  	
  (7 digits)

  	
   

  	
   

  	
   

  	
  Code of the constituent
  entity of the Russian Federation     OK

  
	
  Type of report 

  	
  (from the list)

  	
   

  	
  01

  	
   

  	
   

  
	
  Code of the Form 

  	
  (2 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the subsystem 

  	
  (3 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Financial year 

  	
  (4 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Accountable month 

  	
  (from the list)

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Performer:

  	
   

  	
   

  	
   

  	
   

  
	
  Contact
  telephone:

  	
   

  	
   

  	
   

  	
   

  
	
  Date
  of report composition:

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Title-page filling
  check (TITUL)

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Additional
  information:

  	
   

  	
   

  	
   

  	
   

  
	
  Postal code: 

  	
  (6 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Postal address:

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the operator: 

  	
  (4 digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Outgoing ABC zone

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
												

 

When completing the form lines please use the Notes (hints) to the
boxes, picking up parameters from the list (boxes C13, C17), as well as the
buttons designated “OK” and “TITUL”

 

 

2.               In Form 1.7. the Operator
presents the consolidated data on the volume and accrued income for the
services rendered during the reporting period in all ABC zones of the Operator.

3.               The transferred files must be
named in accordance with the following name structure:

XXXX  YY  ZZZZZZ  FFF  UU.xls,

where

 

·                   XXXX-
four-digit sign-digit operator number assigned by Rostelecom

·                   ZZZZZZ
– reporting period in the form YYYYMM

·                   FFF –
conventional number of the form of the Operator’s report. For the reports of Form 1.7.
acquires the value: 317 (Appendix 3 of the Form 1.7. in one file)

·                   UU –
ordinal number of the report. The ordinal number of the document sent by the
telecommunications Operator to Rostelecom for the first time is always
indicated 00. In case of detection of discrepancy
between the Operator’s data and the data of Rostelecom on the data contained in
the file or its faulty filling the Operator prepares a new amended version of
the file and sends it to Rostelecom in accordance with the conditions of the
agency agreement. Every new version of the file is formed by means of
increasing the document ordinal number by 1.

 

Form 1.8.  The list of the Users with whom the agreement
is concluded on the rendering by Rostelecom of the long-distance and
international telecommunications during the Reporting period in accordance with
paragraph 3.3.1.6. of the Agreement.

 

	
  Ref.

  No.

  	
   

  	
  Names of Users – legal

  entities/individuals

  	
   

  	
  Postal and legal

  address, full name of

  Director/address of

  the individual

  	
   

  	
  Date

  of entry

  	
   

  	
  Number

  of agreement

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

17

 

Form 2. The Operator’s
report on the payments for the long-distance and international
telecommunications of OAO Rostelecom in                                

 

2.1.  Service rendering, service payments, service
arrears variation in                           ,
roubles, kopecks

 

	
   

  	
   

  	
  Service arrears by the

  beginning of the Reporting

  period

  	
   

  	
  Services rendered during the reporting month

  	
   

  	
  Service payments for the Reporting period

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Long-distance

  telecommunications

  	
   

  	
  International

  telecommunications

  	
   

  	
  By users

  	
   

  
	
  Period of

  service

  	
   

  	
  For the services

  liable to income

  tax at the rate

  of 18%

  	
   

  	
  For the

  services

  liable to

  	
   

  	
  Services liable

  to income tax

  at the rate of

  18%

  	
   

  	
  Services

  liable to

  	
   

  	
  Services liable

  to income tax

  at the rate of

  18%

  	
   

  	
  Services

  liable to

  	
   

  	
  For the services liable to income

  tax at the rate of 18%

  	
   

  	
  For the

  services liable

  	
   

  
	
  month

  	
   

  	
  year

  	
   

  	
  Total

  sum

  	
   

  	
  Inclu

  ding

  VAT

  	
   

  	
  income
  tax

  at
  the rate

  of  0%

  	
   

  	
  Total

  sum

  	
   

  	
  Inclu

  ding

  VAT

  	
   

  	
  income
  tax

  at
  the rate

  of  0%

  	
   

  	
  Total

  sum

  	
   

  	
  Inclu

  ding

  VAT

  	
   

  	
  income
  tax

  at
  the rate

  of  0%

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  to income tax

  at
  the rate of

  0%

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Service payments for the Reporting

  period

  	
   

  	
  Prepayment for the services during

  	
   

  	
   

  	
   

  	
  Debt write-off connected with

  	
   

  	
  Service arrears by the end of

  	
   

  
	
  Paid by the operator

  	
   

  	
  the Reporting period

  	
   

  	
  Service arrears adjustment

  	
   

  	
  inventory

  	
   

  	
  the reporting 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

  	
   

  	
  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%

  	
   

  	
  Total

  sum

  	
   

  	
  Including
  VAT

  	
   

  	
  at
  the rate

  of
  0%

  	
   

  
	
  27

  	
   

  	
  28

  	
   

  	
  29

  	
   

  	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

18

 

2.2 Service prepayment
flow in                  
month, roubles, kopecks

 

	
   

  	
   

  	
  Prepayment arrears by the beginning

  of the reporting month

  	
   

  	
  Prepayment received in the reporting

  month

  	
   

  	
  Prepayment accounted for service payments in the

  reporting 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%

  	
   

  
	
  Month

  	
   

  	
  Year

  	
   

  	
  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

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
																													

 

	
  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

  reporting 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

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

19

 

Note to completion of
Forms  2.1.-2.2:

 

1.               Rostelecom offers the Operator the blank of the
Forms 2.1-2.2 to be filled (in the Excel format).  Attached to the Forms is the title-page.  The form of the title-page for
the Forms 2.1.-2.2:

 

(c)        OAO Rostelecom, Main Computer Center

 

	
  Name of the company (organization department)

  	
   

  	
   

  	
   

  	
   

  
	
  Document code

  	
   

  	
   

  	
   

  	
   

  
	
  Company code

  	
   

  	
   

  	
   

  	
  Code
  by OCIEA

  	
   

  
	
  Director of the company (organization department)

  	
   

  	
   

  	
   

  	
  Code
  by OKONKh

  	
   

  
	
  Consolidated account indication             (1
  digit)

  	
   

  	
  0

  	
   

  	
  Code
  by OKATO

  	
   

  
	
  Code by OKPO                                   (8
  digits)

  	
   

  	
   

  	
   

  	
  Code
  by OKOGU

  	
   

  
	
  Code by OKPO of the organization department         (8
  digits)

  	
   

  	
   

  	
   

  	
  Code
  by OKOPF

  	
   

  
	
  Code of the subject of the Russian Federation

  	
   

  	
   

  	
   

  	
  Code
  by OKFS

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Select:

  
	
  Code of the Form  by OKUD            (7
  digits)

  	
   

  	
   

  	
   

  	
  Code of the constituent
  entity of the Russian Federation OK

  
	
  Type of report                                    (from
  the list)

  	
   

  	
  01

  	
   

  	
   

  
	
  Code of the Form                               (2
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the subsystem                       (3
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Financial year                            (4
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Accountable month                            (from
  the list)

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Performer:

  	
   

  	
   

  	
   

  	
   

  
	
  Contact telephone:

  	
   

  	
   

  	
   

  	
   

  
	
  Date of report composition:

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Title-page filling
  check (TITUL)

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Additional information:

  	
   

  	
   

  	
   

  	
   

  
	
  Postal code:            (6
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Postal address:

  	
   

  	
   

  	
   

  	
   

  
	
  Code of the operator:                (4
  digits)

  	
   

  	
   

  	
   

  	
   

  
	
  Outgoing ABC zone

  	
   

  	
   

  	
   

  	
   

  

 

When
completing the form lines please use the Notes (hints) to the boxes, picking up
parameters from the list (boxes C13, C17), as well as the buttons designated
“OK” and “TITUL”

 

2.               In the Forms 2.1.-2.2. the Operator presents
the consolidated data on the volume, accrued income and received income for the
services rendered during the Reporting period, the state of the arrears and the
corrections in all subsidiaries and all ABC zones of 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
reporting 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 No. 9 hereto.

5.               The transferred files must be named in
accordance with the following name structure:

 

20

 

XXXX  YY  ZZZZZZ  FFF  UU.xls,

where

·                  XXXX- four-digit sign-digit operator number
assigned by Rostelecom

·                  ZZZZZZ – reporting period in the form YYYYMM

·                  FFF – conventional number of the form of the
Operator’s report. Can acquire the
values: 321 (Appendix 3, Form 2.1),
322 (Appendix 3, Form 2.2)

·                  UU – report ordinal number. The ordinal number of the document sent by the
communication Operator to Rostelecom for the first time is always indicated 00. In case of detection of discrepancy between the Operator’s
data and the data of Rostelecom on the data contained in the file or its faulty
filling the Operator prepares a new amended version of the file and sends it to
Rostelecom in accordance with the conditions of the agency agreement. Every new version of the file is formed by
means of increasing the document ordinal number by 1.

 

21

 

Form 3. The amount of payment redeemable to the Operator

 

	
  No

  	
   

  	
  Title

  	
   

  	
  Adopted accounting procedure

  	
   

  	
  Total, roubles

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  
	
  1.

  	
   

  	
  Fulfillment of the
  commission of Rostelecom in accordance with paragraph 3.3.1 of the Agreement,
  including:

  	
   

  	
   

  	
   

  	
   

  
	
  1.1.

  	
   

  	
  Collection of payments from
  the Subscribers

  	
   

  	
  On the basis of the
  Operator’s report:          % * Accrued
  income

  	
   

  	
   

  
	
  1.3.

  	
   

  	
  Information and helpline
  Users service

  	
   

  	
  On the basis of the
  Operator’s report:         
  (roubles/min)* (Volume (min.) of the outgoing long-distance and international
  traffic)

  	
   

  	
   

  
	
  1.4.

  	
   

  	
  Conclusion of agreements
  with Users

  	
   

  	
  On the basis of the
  Operator’s report:          (roubles)*
  (Total number of the concluded agreements with Users)

  	
   

  	
   

  

 

	
  For Rostelecom:

  	
   

  	
  For Operator:

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  200  

  	
   

  	
   

  	
  200  

  
	
  Seal
  here

  	
   

  	
  Seal
  here

  
													

 

22

 

	
   

  	
  Appendix No. 4

  
	
   

  	
  to Agreement No.         

  
	
   

  	
  dt.                                  

  

 

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 XXXXXXXX.AAAAAAAA-PTK (21 characters), where XXXXXXXX – 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. The unique number must be maintained at least
  within the framework of one reporting period.

  
	
  2

  	
   

  	
  Company name (OAO Rostelecom)

  
	
  2a

  	
   

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

  
	
  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 (parent
  organization)

  
	
  6a

  	
   

  	
  Legal address of the client
  (parent organization)

  
	
  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 reporting 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 6a
and 6b 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 reporting
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.

 

23

 

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

 

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

 

In
the Report for the formation of the sales log the Operator registers the
invoices for the services of  Rostelecom,
rendered to the Users during the reporting period, as well as the invoices for
the prepayment received from the Users during the reporting 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 reporting period  and the sum of the prepayment received from
the Users during the reporting 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 reporting 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 reporting
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 reporting 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 reporting 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 reporting month.  The Registers of the Services of Rostelecom

 

24

 

and
the prepayments included into the consolidated invoices are presented no later
than the 20th day of the third month following the reporting month.

 

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

 

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

 

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

 

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

 

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

 

The letter must contain the following phrase:  “This is to confirm that the long-distance and
international telecommunications rendered by OAO Rostelecom (5 Delegatskaya
st., Moscow, 127091) according to the public agreement No.            
dt.                                   
by the list of subscriber numbers given below are intended for the official use
by the representative office”.  The
letter must contain the list of the subscriber numbers by which the services of
Rostelecom are rendered, in relation to which the 0% VAT rate is applied, in
the format:   (code ABC, DEF) (subscriber number).

 

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

 

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

 

25

 

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 reporting 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 reporting month.

 

	
  For
  Rostelecom:

  	
   

  	
  For
  Operator:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  	
  Seal
  here

  
	
   

  	
  Dated
  “    ”               2006

  	
   

  	
   

  	
  Dated
  “    ”                   2006

  
					

 

26

 

Form 1

 

The Report for the formation of the sales log

 

	
   

  	
   

  	
  Unique

  identifier of

  	
   

  	
  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

  of the earlier

  	
   

  	
   

  
	
  Form

  number

  	
   

  	
  the

  recipient of

  the bill

  	
   

  	
  Number  

  	
   

  	
  Date

  (DD.MM.YY

  YY)

  	
   

  	
  Name of the

  Buyer

  	
   

  	
  TIN of the

  Buyer

  	
   

  	
  KPP of the

  Buyer

  	
   

  	
  received

  prepayments)

  (DD.MM.YYYY)

  	
   

  	
  Sales total,

  including

  VAT

  
	
   

  	
   

  	
   

  	
   

  	
  1a

  	
   

  	
  1b

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  3a

  	
   

  	
  3b

  	
   

  	
  4

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Including

  	
   

  
	
  Sales liable to taxation at the rate of

  	
   

  	
  Sales exempt

  	
   

  
	
  18 per cent (5)

  	
   

  	
  10 per cent (6)

  	
   

  	
  0 per cent

  (roubles,

  kopecks)

  	
   

  	
  20 per cent (8)

  	
   

  	
  from taxation

  (roubles,

  kopecks)

  	
   

  
	
  Cost of sales

  without VAT

  (roubles, kopecks)

  	
   

  	
  VAT

  amount

  (roubles,

  kopecks)

  	
   

  	
  Cost of sales

  without VAT

  (roubles, kopecks)

  	
   

  	
  VAT

  amount

  (roubles,

  kopecks)

  	
   

  	
   

  	
   

  	
  Cost of sales

  without VAT

  (roubles, kopecks)

  	
   

  	
  VAT amount

  (roubles,

  kopecks)

  	
   

  	
   

  	
   

  
	
  5a

  	
   

  	
  5b

  	
   

  	
  6a*

  	
   

  	
  6b*

  	
   

  	
  7

  	
   

  	
  8a*

  	
   

  	
  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 (parent

  organization)

  
	
  10**

  	
   

  	
  11***

  	
   

  	
  12

  	
   

  	
  13

  
	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

*
- 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.

 

27

 

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

 

	
   

  	
  Director

  	
  (Full name)

  	
   

  
	
   

  	
  Chief accountant

  	
  (Full name)

  	
   

  

 

The
description of the fields for the DBF file

 

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N
  (2)

  	
   

  	
  Form number.  Acquires the value of 41

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C
  (7)

  	
   

  	
  Reporting period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

  	
  The code of the Operator is
  unique and is assigned by Rostelecom

  
	
  4.

  	
   

  	
  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 ACP (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.

  
	
  5.

  	
   

  	
  Sel_f_num

  	
   

  	
  C
  (21)

  	
   

  	
  Details of the seller’s
  invoice Number

  
	
  6.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

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

  
	
  7.

  	
   

  	
  Cust_name

  	
   

  	
  C
  (180)

  	
   

  	
  Client name

  
	
  8.

  	
   

  	
  Cust_inn

  	
   

  	
  N
  (12)

  	
   

  	
  TIN of the client

  
	
  9.

  	
   

  	
  Cust_kpp

  	
   

  	
  N
  (9)

  	
   

  	
  KPP of the client

  
	
  10.

  	
   

  	
  Pr_brutto

  	
   

  	
  N
  (20.4)

  	
   

  	
  Sales total, including VAT

  
	
  11.

  	
   

  	
  Pr_net_18

  	
   

  	
  N
  (20.4)

  	
   

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

  
	
  12.

  	
   

  	
  Nds_18

  	
   

  	
  N
  (20.4)

  	
   

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

  
	
  13.

  	
   

  	
  Pr_net_10

  	
   

  	
  N
  (20.4)

  	
   

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

  
	
  14.

  	
   

  	
  Nds_10

  	
   

  	
  N
  (20.4)

  	
   

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

  
	
  15.

  	
   

  	
  Pr_net_0

  	
   

  	
  N
  (20.4)

  	
   

  	
  Including, the sales liable
  to taxation at the rate of 0%

  
	
  16.

  	
   

  	
  Pr_net_20

  	
   

  	
  N
  (20.4)

  	
   

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

  
	
  17.

  	
   

  	
  Nds_20

  	
   

  	
  N
  (20.4)

  	
   

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

  
	
  18.

  	
   

  	
  No_nds

  	
   

  	
  N
  (20.4)

  	
   

  	
  Sales exempt from taxation
  (roubles, kopecks)

  
	
  19.

  	
   

  	
  Pay_priz

  	
   

  	
  N
  (2)

  	
   

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

  
	
  20.

  	
   

  	
  Nds_priz

  	
   

  	
  N
  (1)

  	
   

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

  
	
  21.

  	
   

  	
  Cust_adr

  	
   

  	
  C(200)

  	
   

  	
  Legal address of the client
  (parent organization)

  
	
  22.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

  	
  Date of liquidation of
  seller’s invoice

  
	
  23.

  	
   

  	
  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).

  

 

28

 

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,

  roubles,

  kopecks)

  	
   

  	
  Amount of

  VAT in

  service cost

  (roubles,

  kopecks)

  	
   

  	
  Invoice

  indication

  (prepayment

  invoice-01/

  service payment

  invoice-02)

  	
   

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8*

  	
  *

  
	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  
	
   

  	
   

  	
  **

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
   

  	
   

  	
  **

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  

 

	
  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

  	
   

  
	
  X

  	
   

  	
  X

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  

 

-
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_Numb

  	
   

  	
  N
  (2)

  	
   

  	
  Form number.  Acquires the value of 42

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C
  (7)

  	
   

  	
  Reporting period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

  	
  The code of the Operator is
  unique and is assigned by Rostelecom

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the
  recipient of the bill.

  
	
  5.

  	
   

  	
  User_fio

  	
   

  	
  C
  (80)

  	
   

  	
  Name of User

  
	
  6.

  	
   

  	
  Cust_adr

  	
   

  	
  C(200)

  	
   

  	
  Address of individual

  
	
  7.

  	
   

  	
  Cust_inn

  	
   

  	
  N
  (12)

  	
   

  	
  TIN of the client

  
	
  8.

  	
   

  	
  Sel_f_num

  	
   

  	
  C
  (21)

  	
   

  	
  Invoice number

  
	
  9.

  	
   

  	
  Pr_brutto

  	
   

  	
  N
  (20.4)

  	
   

  	
  Cost of services (including
  VAT, roubles, kopecks)

  
	
  10.

  	
   

  	
  Nds

  	
   

  	
  N
  (20.4)

  	
   

  	
  Amount of VAT in service
  cost (roubles, kopecks)

  
	
  11.

  	
   

  	
  Pay_priz

  	
   

  	
  N
  (2)

  	
   

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

  
	
  12.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  C
  (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)

  

 

29

 

Form 3

 

The Report for the formation of the purchase log

 

	
  Form

  number

  	
   

  	
  No.

  	
   

  	
  Unique 

  identifier

  ofthe

  recipient

  of the

  bill

  	
   

  	
  Details of the seller’s
  invoice

  	
   

  	
  Date of

  liquidation

  of seller’s

  	
   

  	
  Date of

  registration of

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country

  of origin

  of the

  goods.

  CUSTOMS

  	
   

  	
  Purchase

  total,

  including

  	
   

  
	
   

  	
  Number

  	
   

  	
  Date  

  (DD.MM.

  YYYY)

  	
   

  	
  invoice

  (DD.MM.YYYY)

  	
   

  	
  goods (works,

  services

  (DD.MM.YYYY)

  	
   

  	
  Name of the

  seller

  	
   

  	
  TIN

  of the 

  seller

  	
   

  	
  KPP

  of the seller

  	
   

  	
  DECLARATION

  number

  	
   

  	
  VAT

  (roubles,

  kopecks)

  	
   

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2a

  	
   

  	
  26

  	
   

  	
  3**

  	
   

  	
  4***

  	
   

  	
  5

  	
   

  	
  5a****

  	
   

  	
  5b****

  	
   

  	
  6*

  	
   

  	
  7

  	
   

  
	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  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

  (roubles

  kopecks)

  	
   

  	
  VAT

  amount

  (roubles,

  kopecks)

  	
   

  	
  Cost of

  purchases

  without VAT

  (roubles,

  kopecks)

  	
   

  	
  VAT

  amount

  (roubles,

  kopecks)

  	
   

  	
  0 per cent

  (roubles,

  kopecks)

  	
   

  	
  Cost of

  purchases

  without VAT 

  (roubles,

  kopecks)

  	
   

  	
  VAT amount

  (roubles,

  kopecks)

  	
   

  	
  Purchases

  exempt from 

  taxation

  (roubles,

  kopecks)

  	
   

  	
  Indication 

  of services 

  liable to

  taxation at 

  the rate of 

  0% VAT

  	
   

  
	
  8a

  	
   

  	
  8b

  	
   

  	
  9a*

  	
   

  	
  9b*

  	
   

  	
  10*

  	
   

  	
  11

  	
   

  	
  11b*

  	
   

  	
  12*

  	
   

  	
  13

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  

 

	
  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.

 

The
description of the fields for the DBF file

 

	
  Field
  name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number.
  Acquires the value of 43

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C(7)

  	
   

  	
  Reporting
  period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

  	
  The
  code of the Operator is unique and is assigned by Rostelecom

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The
  unique identifier of the recipient of the bill.

  
	
  5.

  	
   

  	
  Sel_f_num

  	
   

  	
  C(21)

  	
   

  	
  Details
  of the seller’s invoice Number

  
	
  6.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

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

  
	
  7.

  	
   

  	
  Cust_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) 

  

 

30

 

	
  Field
  name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  (DD.MM.YYYY)

  
	
  9.

  	
   

  	
  Sel_name

  	
   

  	
  C(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

  	
   

  	
  C(50)

  	
   

  	
  Country
  of origin of the goods.  Cargo
  Customs Declaration number

  
	
  13.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20.4)

  	
   

  	
  Purchase
  total, including VAT (roubles, kopecks)

  
	
  14.

  	
   

  	
  Pr_net_18

  	
   

  	
  N (20.4)

  	
   

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

  
	
  15.

  	
   

  	
  Nds_18

  	
   

  	
  N (20.4)

  	
   

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

  
	
  16.

  	
   

  	
  Pr_net_10

  	
   

  	
  N (20.4)

  	
   

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

  
	
  17.

  	
   

  	
  Nds_10

  	
   

  	
  N (20.4)

  	
   

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

  
	
  18.

  	
   

  	
  Pr_net_0

  	
   

  	
  N (20.4)

  	
   

  	
  Including,  purchases
  liable to taxation at the rate of 0
  per cent

  
	
  19.

  	
   

  	
  Pr_net_20

  	
   

  	
  N (20.4)

  	
   

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

  
	
  20.

  	
   

  	
  Nds_20

  	
   

  	
  N (20.4)

  	
   

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

  
	
  21.

  	
   

  	
  No_nds

  	
   

  	
  N (20.4)

  	
   

  	
  Purchases
  exempt from taxation (roubles, kopecks)

  
	
  22.

  	
   

  	
  Nds_priz

  	
   

  	
  N (1)

  	
   

  	
  Indication
  of services liable to taxation at the rate of 0% VAT -1, at other rates - 2

  

 

31

 

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,

  roubles,

  kopecks)

  	
   

  	
  Amount of

  VAT in

  service

  cost 

  (roubles, 

  opecks)

  	
   

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2*

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  
	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  

 

	
  Details of the payment order

  	
   

  
	
  Number

  	
   

  	
  Date

  (DD.MM.YYYY)

  	
   

  
	
  6

  	
   

  	
  7

  	
   

  
	
  X

  	
   

  	
  X

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  

 

*
- 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_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number.
  Acquires the value of 44

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting
  period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

  	
  The
  code of the Operator is unique and is assigned by Rostelecom

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The
  unique identifier of the recipient of the bill.

  
	
  5.

  	
   

  	
  User_fio

  	
   

  	
  C (80)

  	
   

  	
  Name
  of User

  
	
  6.

  	
   

  	
  Sel_f_num

  	
   

  	
  C (21)

  	
   

  	
  Invoice
  number

  
	
  7.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (20.4)

  	
   

  	
  Cost
  of services (including VAT, roubles, kopecks)

  
	
  8.

  	
   

  	
  NDC

  	
   

  	
  N (20.4)

  	
   

  	
  Amount
  of VAT in service cost (roubles, kopecks)

  
	
  9.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  C(25)

  	
   

  	
  Details
  of the payment order Number

  
	
  10.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

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

  

 

32

 

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

 

	
  Form

  number 

  	
   

  	
  Name of representative offices 

  	
   

  	
  Cost of

  services

  	
   

  	
  Details of the invoice

  	
   

  
	
  Number

  	
   

  	
  Date

  	
   

  
	
   

  	
   

  	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  

 

	
  Details of the letter of confirmation

  	
   

  	
  Details of the agreement with

  the User

  	
   

  
	
  Number

  	
   

  	
  Date

  	
   

  	
  Number

  	
   

  	
  Date

  	
   

  
	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  
	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  

 

	
   

  	
  Director

  	
   

  	
   

  	
  (Full name)

  
	
   

  	
  Chief accountant

  	
   

  	
   

  	
  (Full name)

  

 

The
description of the fields for the DBF file

 

	
  Field
  name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form_Numb

  	
   

  	
  N (2)

  	
   

  	
  Form number.
  Acquires the value of 44

  
	
  2.

  	
   

  	
  Period_d

  	
   

  	
  C (7)

  	
   

  	
  Reporting
  period (MM.YYYY)

  
	
  3.

  	
   

  	
  Oper_code

  	
   

  	
  C(4)

  	
   

  	
  The
  code of the Operator is unique and is assigned by Rostelecom

  
	
  4.

  	
   

  	
  Prs_n

  	
   

  	
  C(100)

  	
   

  	
  Name
  of representative offices

  
	
  5.

  	
   

  	
  Embassy_n

  	
   

  	
  N (20.4)

  	
   

  	
  Cost
  of services

  
	
  6.

  	
   

  	
  Sel_f_num

  	
   

  	
  C(21)

  	
   

  	
  Details
  of the invoice Number

  
	
  7.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

  	
  Details
  of the invoice Date

  
	
  8.

  	
   

  	
  Lettr_num

  	
   

  	
  C(21)

  	
   

  	
  Details
  of the letter of confirmation Number

  
	
  9.

  	
   

  	
  Lettr_date

  	
   

  	
  D

  	
   

  	
  Details
  of the letter of confirmation Date

  
	
  10.

  	
   

  	
  Agreement_n

  	
   

  	
  C(25)

  	
   

  	
  Details
  of the agreement with the users Number

  
	
  11.

  	
   

  	
  Agreement_d

  	
   

  	
  D

  	
   

  	
  Details
  of the agreement with the users Date

  

 

Note to
drawing up of Forms:

 

The
transferred files must be named in accordance with the following name
structure:

 

XXXX  YY  ZZZZZZ  FF  UU.DBF,

where

 

·                   XXXX- four-digit sign-digit
operator number assigned by Rostelecom

·                   ZZZZZZ – reporting period in
the form YYYYMM

·                   FF – conventional number of
the form of the Operator’s report.  Can acquire the values: 41,42,43,44,45

·                   UU – ordinal number of the
report.  The ordinal
number of the document sent by the telecommunications Operator to Rostelecom
for the first time is always indicated 00. In case of
detection of discrepancy between the Operator’s data and the data of Rostelecom
on the data contained in the file or its faulty filling the Operator prepares a
new amended version of the file and sends it to Rostelecom in accordance with
the terms determined by the conditions of the agency agreement.  Every new version of the file
is formed by means of increasing the document ordinal number by 1.

 

33

 

Appendix No. 5

to Agreement No.            

dt.                  200     

 

Acceptance Act for Services Rendered

Under Agreement No.                        
dt.

for                                  
month

 

	
   

  	
   

  	
  City

  	
   

  	
  Dated:                              200    

  

 

This
Acceptance Act was made up by Rostelecom, Open Joint-Stock Company for
Long-Distance and International Telecommunications, hereinafter referred to as “Rostelecom”,
represented by                                                                              ,
authorized to act by the Power of attorney dated                                  No.                      ,
on the one hand, and                                                                                            ,
hereinafter referred to as the “Operator”, represented by                                                                                                 ,
authorized to act by                                                                                                                            ,
hereinafter altogether referred to as the “Parties”, confirming the following
services rendered by Operator Rostelecom next services:

 

	
  Ref. No

  	
   

  	
   

  	
   

  	
  The base for service cost

  counting

  	
   

  	
  Service 

  Tariff,

  	
   

  	
  Service 

  Cost inc.

  VAT, 

  	
   

  	
  Including

  VAT,

  	
   

  
	
   

  	
  Description of the service

  	
   

  	
  Title

  	
   

  	
  Value

  	
   

  	
  roubles/pcs

  	
   

  	
  roubles

  	
   

  	
  roubles

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  
	
  1

  	
   

  	
  Services,
  stipulated by para. 3.3.2 of the Agreement:

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1.1.

  	
   

  	
  Billing
  processing of telecommunications

  	
   

  	
  Capacity
  of outgoing LD/Int 

  traffic, min

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1.2.

  	
   

  	
  Forming,
  printing, storing, making account copies

  	
   

  	
  Capacity
  of outgoing LD/Int

  traffic, min

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1.3.

  	
   

  	
  Forming,
  printing, storing, making copies of invoices, acceptance certificates,
  signing up the acts of reconciliation the payments with clients

  	
   

  	
  Capacity
  of outgoing LD/Int

  traffic, min

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

34

 

	
  1.5.

  	
   

  	
  Delivery
  of the documents

  	
   

  	
  Capacity
  of outgoing LD/Int

  traffic, min

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

The rendered services cost
aggregated                            ,
including VAT                            .

 

The services were presented
properly and according to Agreement terms.

 

	
  For
  Rostelecom:

  	
  For Operator:

  
	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
    200    

  	
   

  	
   

  	
    200    

  
	
  Seal here

  	
  Seal here

  
														

 

 

35

 

Appendix No. 6

to Agreement No.               

dt.                          200

 

List of Reporting Forms

 

1.
Operator
provides the information to Rostelecom for forming the reports based on the
next 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 providing the information to Rostelecom

 

Data, according to the
statistic accounts forms by way of universal pattern are passed to Rostelecom.

 

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

 

The terms of providing forms
to Rostelecom:

 

	
  Form No.

  	
   

  	
  The terms of providing
  information by Operator

  
	
  12

  	
   

  	
  7

  
	
  4

  	
   

  	
  7

  
	
  88

  	
   

  	
  5

  
	
  65

  	
   

  	
  27

  

 

The day of a month following
the reporting period is shown.

 

Example
of the filling the sample.

 

	
  Name of
  firm (business unit)

  	
   

  	
  Operator

  
	
  Document
  code

  	
   

  	
  1

  	
   

  	
  OKDP

  	
   

  	
  5420030

  
	
  Firm
  code

  	
   

  	
  51500x

  	
   

  	
  OKONKh

  	
   

  	
  52300

  
	
  Head of
  firm (business unit)

  	
   

  	
  Parfenov
  A.I.

  	
   

  	
  OKATO

  	
   

  	
  50401372000

  
	
   

  	
   

  	
   

  	
   

  	
  OKOGU

  	
   

  	
  49008

  
	
  OKPO (8
  characters)

  	
   

  	
  04856347

  	
   

  	
  OKOPF

  	
   

  	
  90

  
	
  Business
  unit code

  	
   

  	
  0

  	
   

  	
  OKFS

  	
   

  	
  34

  

 

Comment:
enterprise code  _ - 
51500x (given by the Main Computer Center of Rostelecom)

 

Note.  Accounting forms, according the present
Appendix No., presented to Rostelecom by Operator not later than 3 days before
the date of providing such forms to the proper state authority.

 

36

 

	
  For
  Rostelecom:   

  	
  For Operator:

  
	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  200    

  	
   

  	
   

  	
  200

  
	
  Seal here

  	
  Seal here

  
												

 

37

 

 

Attachment No. 7

to Agreement No.                 

dt.                        200          

 

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

 

1.               The
Appendix determines the list of measures, which should be taken by the Parties
(Rostelecom and Operator) for the control of completeness and fidelity of the
Operator’s Reports on the volume and accrual proceeds for the provided
telecommunications.

 

2.               The
Appendix determines the methods of checking Operator’s Reports on the volume
and accrual proceeds for the provided telecommunications.

 

3.               The
realization of the control may be initiated during the period of validity of
the current Agreement.

 

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

 

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

·                   complaints from the Users
side.

 

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

 

·                   reconciliation of the Operator’s
Reports and Rostelecom data;

·                   detailed reconciliation the
Parties data;

·                   comprehensive technical study;

·                   the checking of the fidelity
of VAT rates adaptation;

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

·                   clarification of the reasons
of origin (increasing/decreasing) notes payable by the Users and so on.

 

6.               Revise
of the Operator’s Reports and Rostelecom data.

 

6.1.                              The basis for reconciliation of the Operator’s Reports and Rostelecom
data is the discrepancy in cost and volume parameters in Operator’s Reports and
Rostelecom data.

 

6.2.                              Rostelecom forms and directs to the Operator comparative analysis of the
Operator’s Reports (tables 1.1-1.6 Appendix 3 to the Agreement) 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.                              Operator during 5 working days realizes counter-analysis of the
Rostelecom report in order to using the terms of  telecommunications:

 

·                   minimal  non-tariff limit of the calls,

·                   type of the calls number
round-off,

·                   tariffs.

 

6.4.                              If Operator revealed the mistake on the stage, stated in para. 6.3
of this Appendix, and its correction removed the discrepancies, then the
Parties co-ordinate the term of the mistake removal, the correction of the
original documents (Operator’s Reports, User bills and so on) and state the
date of re-calculation.

 

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

 

7.               Detailed
reconciliation

 

38

 

7.1.                              The ground for the detailed reconciliation are discrepancies fixed in
the revise act on the stage of revise the Operator’s Reports and Rostelecom
data.

 

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

 

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

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

·                   directions of the detailed
reconciliation (codes ABC/DEF),

·                   size of the detailed
reconciliation,

·                   data exchange type.

 

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.

 

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

 

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

 

If
Operator revealed the mistake on the stage, stated in para. 7.3 of the
Appendix, and it’s correction removed the discrepancies, then the Parties
co-ordinate the term of the mistake removal, the correction of the primary
documents (Operator’s Reports, User bills and so on) and state the date of
re-calculation.

 

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

 

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

·                   comprehensive technical study
should be performed.

 

8.               Comprehensive
technical study.

 

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

 

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

 

·                   verification of capacity for
work of communication channels;

·                   verification of the recording
completeness  of the tariff files;

·                   verification of recording
conditions of the tariff files;

·                   registration of the probing
calls;

·                   verification of the routing
Regulations;

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

·                   using indirect methods of
research.

 

8.3.                              After getting the results the report is developed 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

  
	
  Period

  	
   

  	
  Zone

  ABC of Operator

  	
   

  	
  User 

  category

  	
   

  	
  Tariff

  category

  	
   

  	
  Direction

  	
   

  	
  Direction

  code

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  total

  	
   

  	
  min

  	
   

  	
  traiff

  	
   

  	
  total

  	
   

  	
  %

  (min)

  	
   

  	
  %

  (roubles)

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

39

 

Table 2. Format of call service data

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

 

	
  Tel_A*

  	
   

  	
  Tel_B*

  	
   

  	
  Mn_I*

  	
   

  	
  Mn_O*

  	
   

  	
  Date*

  	
   

  	
  Time*

  	
   

  	
  D_sec*

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

* fill-in spaces are marked

Field Tel_A*:  Number
of the subscriber A phone

Field Tel_B*:  Number
of the subscriber B phone

Field Mn_I*:  Mnemonics
of incoming group of channels

Field Mn_O*:  Mnemonics
of outgoing group of channels

Field Date*:  Date of the call
beginning (DDMMYY)

Field Time*:  Time of
the call beginning (HHMMSS)

Field D_sec*:  Call
duration (in seconds)

 

 

	
  For
  Rostelecom:                              
      

  	
  For Operator:                              
     

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   200   

  	
   

  	
   200

  
	
  Seal here

  	
  Seal here

  
										

 

40

 

Appendix No. 8

to Agreement No.          

dt.                         200      

 

Register of Users Debts for Long-Distance and International
Telecommunications of

OAO Rostelecom

as of                         ,
the claim right transferred from

OAO Rostelecom to

 

	
  .

  	
   

  	
  Information on Users

  	
   

  
	
  Ref. No

  	
   

  	
  Name of user – legal 

  entity/ Full name of the
  user- individual

  	
   

  	
  Legal address of the
  legal entity/ individual 

  telephone installation 

  address

  	
   

  	
  TIN of the legal entity 

  and of the individual –
  individual
  entrepreneur

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Indebtedness information

  	
   

  
	
  Sum of indebtedness

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Services payment account

  details

  	
   

  	
  Services invoice details

  	
   

  
	
  total,

  roubles

  	
   

  	
  including

  VAT, roubles

  	
   

  	
  Period of 

  service 

  rendering

  	
   

  	
  Established date of

  services payment

  	
   

  	
  number

  	
   

  	
  date

  	
   

  	
  number

  	
   

  	
  date

  	
   

  
	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  
	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Total
Debtor debt amount on             20      ,  the claim right of which is transferred from
OAO Rostelecom to                           ,
amounting to                                        roubles.

 

 

	
  For
  Rostelecom:

  	
   

  	
  For
  Operator:

  
	
   

  
	
   

  
	
   

  
	
  Seal here

  	
   

  	
   

  	
  Seal here

  
	
   

  	
  dated
  “    ”
                      
  2006

  	
   

  	
  dated
  “    ”
                      
  2006

  
						

 

41

 

Appendix No. 9

to Agreement No.        

dt.                        200       

 

Procedure for Parties’ Handling of User Claims (Complaints)

Related to Providing/Failure to Provide Telecommunications

 

1.1.          In case of presentation verbal
or written claim (complaint) by User on providing / no providing
Telecommunications, Operator registers such claim in accordance with the stated
internal regulations and realize next steps:

 

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 works with
Rostelecom in accordance with the following:

 

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

 

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

 

·                  date and Moscow time of
connection;

 

·                  called number;

 

·                  duration of providing
telecommunications,

 

·                  amount to be paid.

 

1.1.5                       Rostelecom within 5 business
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).

 

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

 

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

 

	
  For
  Rostelecom:

  	
  For Operator:

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   200   

  	
   

  	
   200   

  
	
  Seal here

  	
  Seal here

  
										

 

42

 

Appendix No. 10

to Agreement No.                    

dt.                        200      

 

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 to individuals in the amount of funds received on
account of oncoming long-distance and international telecommunications to be
rendered by Rostelecom. 
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 provisions

 

2.1. These Regulations determine procedure of
handling by the Operator of Receivables due from Users emerged in relation to
rendering by  to be rendered by
Rostelecom to 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. Reconciliation of Indebtedness

 

3.1.
Reconciliation 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.

 

43

 

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).

 

4.3.
Adjustment of indebtedness is carried out on a monthly basis.

 

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
reconciliation, 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) 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).

 

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.

 

44

 

5.  Inventory of Indebtedness

 

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

 

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

 

·                  Inventory Deed as per Form 3 of the
Regulations;

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

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

·                  copies of documents confirming necessity of
adjustment of Receivables due from Users and Payables due Users (acts of
settlements reconciliation, 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 Deed of
Inventory) and electronically (Excel format, except document copies confirming
the necessity of adjustment of Receivables due from Users and Payables due
Users) not later than February 15 of the year which follows the year the
inventory is taken as of December 1.

 

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;

·                  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 

 

45

 

from
the moment of receipt of such notification the Operator must remove the
revealed comments and submit to Rostelecom documents, which have been commented
on by Rostelecom, anew.

 

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

 

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

 

6. Order of Collection of Overdue
Receivables

 

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

 

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

 

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

 

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

 

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

 

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

 

6.4. In case after the
measures indicated in para. 6.3.  6.3.3 of the present Regulations to the User
with Outstanding Receivables, files a suit to regular court (for a User being
an individual) or to arbitration court (for a User being a legal entity or an
individual entrepreneur) regarding collection of Overdue Receivables from such
User, provided the amount of such indebtedness of a User being a legal entity
constitutes not less than 1000 roubles, of a User being an individual – not
less than 200 roubles, and the overdue period makes up 3 months.

 

46

 

In case the overdue amount of a User being a legal entity constitutes
less than 1000 roubles, and of a User being an individual – less than 200 roubles,
and the overdue period makes up 3 months, the Operator, with simultaneous
forwarding to Rostelecom of Reference to Deed of Inventory of Settlements with
Users for Rostelecom long-distance and international services, forwards to
Rostelecom calculation of assumed expenses related to collection of such
indebtedness.  During 10 days
upon receipt of the said information Rostelecom is obliged to forward to the
Operator notification stating necessity to initiate collection of indebtedness
from such user by judicial means, or absence of such necessity.  The Parties have agreed that
in case of non-receipt of the said notification from Rostelecom within 30 days
from the moment of forwarding of corresponding message to Rostelecom, the
Operator initiates collection of such indebtedness.

 

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

 

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

 

6.7. Introduction of restrictions on access to
Telecommunications is applied to all telephone exchanges.

 

Termination
of suspension of access of the User to telecommunications is done after
complete repayment of the emerged indebtedness by the User.

 

In
separate cases upon written instructions of Rostelecom the Operator has right to
restore access of the Debtor to Telecommunications.  In this case the
Operator is not liable for compliance with terms indicated in para. 6.3  of the present Regulations.

 

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 and Payables due Users
from Rostelecom, the Operator is obliged to forward to Rostelecom the following
documents related to Qualified Bad Receivables and Uncalled Payables due Users,
indicated in the Deed of Inventory:

 

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

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

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

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

 

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

 

47

 

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

 

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

 

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

 

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

 

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

 

The
cost of Operator’s services related to handling of Receivables for the period
during which the monetary funds are received is increased for the amount of
received monetary funds.

 

	
  For
  Rostelecom:

  	
  For Operator:

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
  200

  	
   

  	
  200

  
	
  Seal here

  	
  Seal here

  
										

 

48

 

	
  Form 1

  
	
  I Approve

  
	
   

  	
   

  
	
  (Name, title)

  
	
   

  	
   

  
	
  (Date)

  

 

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

 

1.  On accounts receivable

 

Debts
for the services to which 18% VAT is applied

 

	
   

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay for telecommunications associated

  with the debt adjustment

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  towards growth of

  indebtedness

  	
   

  	
  towards reduction of

  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Ref.

  No.

  	
   

  	
  Period of 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 debt adjustment

  	
   

  	
  Including the total of deferred expenses amortization adjustments 

  for Telecommunications associated with debts adjustment

  	
   

  
	
  towards growth of

  accruals

  	
   

  	
  towards reduction

  of accruals

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay 

  increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including 

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including 

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

49

 

Debts for the services to which 0% VAT is applied

 

	
   

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the

  period

  	
   

  	
  Including the total of adjusted

  pay for telecommunications

  associated with the debt

  adjustment

  	
   

  	
  Including the total of adjusted

  accruals for telecommunications

  associated with the debt

  adjustment

  	
   

  	
  Including the aggregate

  Telecommunication Services payment

  amount adjustments associated with

  debt adjustments

  	
   

  
	
  Ref. No.

  	
   

  	
  Period of

  indebtedne

  ss creation

  	
   

  	
  towards

  growth of

  indebtedne

  ss

  	
   

  	
  towards

  reduction

  of

  indebtedne

  ss

  	
   

  	
  adjusted

  balance

  	
   

  	
  towards

  pay

  increase

  	
   

  	
  towards

  pay

  reduction

  	
   

  	
  adjusted

  balance

  	
   

  	
  towards

  growth of

  accruals

  	
   

  	
  towards

  reduction

  of accruals

  	
   

  	
  adjusted

  balance

  	
   

  	
  towards

  growth of

  accruals

  	
   

  	
  towards

  reduction

  of accruals

  	
   

  	
  adjusted

  balance

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

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 debt adjustment

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  towards growth of

  indebtedness

  	
   

  	
  towards reduction of

  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Ref.

  No.

  	
   

  	
  Period of 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

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

50

 

	
  Including the total of deferred expenses amortization adjustments for Telecommunications associated with debts

  adjustment

  	
   

  
	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Debts for the services to which 0% VAT is applied

 

	
   

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay for telecommunications associated

  with the debt adjustment

  	
   

  
	
   

  	
   

  	
  Period of

  	
   

  	
  towards growth of

  indebtedness

  	
   

  	
  towards reduction of

  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Ref.

  No.

  	
   

  	
  indebtedness

  creation

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Including the total of deferred expenses amortization adjustments for

  Telecommunications associated with debts adjustment

  	
   

  
	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

51

 

	
  Director

  	
   

  	
  (Full name)

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

52

 

Form 2

 

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

 

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Adjustments

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Type of indebtedness (debtor

  for services, VAT 18% -

  	
   

  	
   

  	
   

  	
  towards growth of indebtedness

  	
   

  	
  towards reduction of

  indebtedness

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Ref. No.

  	
   

  	
  Period of

  indebtedness

  creation

  	
   

  	
  1/debtor for services, VAT

  0% - 2/credit for services,

  VAT 18% - 3/credit for

  services, VAT 0% - 4)

  	
   

  	
  Name of

  counterparty

  	
   

  	
  Sum of

  adjustment,

  roubles

  	
   

  	
  Reduction of

  pay in the result

  of adjustment,

  roubles

  	
   

  	
  Sum of

  adjustment,

  roubles

  	
   

  	
  Pay increase in

  the result of

  adjustment,

  roubles

  	
   

  	
  Name and details

  of the documents

  in support of

  adjustment

  	
   

  	
  Number of Note

  to the Deed of

  Inventory *

  	
   

  	
  Number of the

  line in the Note

  to the Deed of

  Inventory*

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts receivable for the
  services, 18% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts receivable for the
  services, 0% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts receivable for the
  late payment penalty

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts payable for the
  services, 18% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts payable for the
  services, 0% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

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

 

	
  Director

  	
  (Full name)

  
	
  Chief accountant

  	
  (Full name)

  

 

53

 

Form 3

 

	
  I Approve

  
	
   

  	
   

  
	
  (Full name, title)

  
	
   

  	
   

  
	
  (Date)

  
	
   

  
	
   

  	
  Code

  	
   

  
	
   

  	
  Form on OKUD

  	
   

  	
   

  	
   

  
	
   

  	
  on OKPO

  	
   

  	
   

  	
   

  
	
                                                                                  organization

  	
   

  	
   

  	
   

  	
   

  
	
                                                                                                  business
  unit

  	
  Type of activity

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Warrant
  for inventory-taking:          order,          resolution,       regulation

  	
  number

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
                                                                                 Cross
  out the irrelevant.

  	
         date

  	
   

  	
   

  	
   

  
	
   

  	
  Operation type

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
  Document number

  	
  Document date

  	
   

  
	
  DEED           

  	
   

  	
   

  	
   

  
											

 

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

 

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

 

During the inventory-taking the committee discovered the following:

 

1. On accounts
receivable for the services

 

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Data of the “Notes to the Deed of Inventory”

  	
   

  
	
  Ref. No.

  	
   

  	
  Number of

  account

  	
   

  	
  Account name

  	
   

  	
  Accounting figures

  	
   

  	
  Note, Deed number

  	
   

  	
  Total sum

  	
   

  	
  Including the

  unconfirmed

  	
   

  	
  Reasons

  	
   

  	
  Adjustments

  needed

  	
   

  	
  Bad debts

  	
   

  	
  Qualified bad

  debts

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  7

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

54

 

2. On accounts
payable

 

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Data of the “Notes to the Deed of Inventory”

  	
   

  
	
  Ref. No.

  	
   

  	
  Number of account

  	
   

  	
  1.1.

  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

  	
   

  
								

 

55

 

	
   

  	
  Form 4

  
	
   

  	
  I Approve

  
	
  organization

  	
   

  	
   

  	
  (Full name, title)

  
	
   

  	
   

  	
  (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

  	
   

  	
  Document in support of the debt (reconciliation

  act or primary documents (on the sums that are

  minimum for the reconciliation act to be made

  out)

  	
   

  
	
  Ref. No.

  	
   

  	
  name, address and

  subscriber number

  	
   

  	
  what for

  	
   

  	
  starting

  date

  	
   

  	
  Accounting figures,

  roubles, kopecks.

  	
   

  	
  name

  	
   

  	
  number

  	
   

  	
  date

  	
   

  	
  sum

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Debts

  unconfirmed by

  the borrowers 

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Sum of the debt with regard to the adjustment

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Including the bad/uncalled

  	
   

  	
   

  	
   

  
	
   

  	
  Reasons

  	
   

  	
  Adjustments needed

  	
   

  	
  Total

  	
   

  	
  sum

  	
   

  	
  classification

  	
   

  	
   

  	
   

  
	
  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 “reconciliation
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.

 

56

 

Form 5

 

	
  I Approve

  
	
   

  	
   

  
	
  (Full name, title)

  
	
   

  	
   

  
	
   

  	
  (Date)

  
				

 

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

 

Part 1. General

 

	
  Name of
  operator:

  	
   

  
	
  Number
  and date of the document:

  	
   

  
	
  Responsible
  division:

  	
   

  
	
  Performer
  and their contacts:

  	
   

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

  	
   

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

  	
   

  
	
  Debtor/creditor
  legal address and physical address:

  	
   

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

  	
   

  
	
  VAT in
  the indebtedness (roubles)

  	
   

  
	
  Type of
  indebtedness (accounts receivable / accounts payable):

  	
   

  
	
  Date of
  indebtedness creation in the record:

  	
   

  
	
  Date of
  inventory accounting of the indebtedness:

  	
   

  
	
  Grounds
  for indebtedness write-off:

  	
   

  

 

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

 

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

  	
   

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

  	
   

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

  	
   

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

  	
   

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

  	
   

  
	
  For
  indebtedness write-off due to limitation period expiry:

  	
   

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

  	
   

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

  	
   

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

  	
   

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

  	
   

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

  	
   

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

  	
   

  
	
  Number and date of the
  executive document:

  	
   

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

  	
   

  
	
  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)

  

 

57

 

Form 6

 

Register of written
substantiations for user/to user debt amortization 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

  (roubles, kopecks)

  	
   

  	
  Including VAT

  (roubles, kopecks)

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total Accounts receivable

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to period of limitation
  expiry

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to legal entity liquidation

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to the death of the
  individual

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total Accounts payable

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to period of limitation
  expiry

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to legal entity liquidation

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to the death of the individual

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
   

  	
  Director

  	
  (Full name)

  
	
   

  	
  Chief accountant

  	
  (Full name)

  

 

58

 

Form 7

 

Consolidated data of user/to user
debt 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)

  

 

59

 

Form 8

 

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

 

	
   

  	
   

  	
  Period of

  indebtedness write-

  off

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Ref.

  No.

  	
   

  	
  Month

  	
   

  	
  Year

  	
   

  	
  Name of counter-

  party

  	
   

  	
  Sum received on account

  of indebtedness

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
   

  	
  Director

  	
  (Full name)

  
	
   

  	
  Chief accountant

  	
  (Full name)

  

 

60

 

Form 9

 

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

 

	
   

  	
   

  	
  User information

  	
   

  	
  Indebtedness information

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Sum of indebtedness

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Services payment

  account details

  	
   

  
	
  Ref.

  No.

  	
   

  	
  Name of user –

  legal entity/ Full

  name of the user-

  individual

  	
   

  	
  Legal address of

  the legal entity/

  individual

  telephone

  installation

  address

  	
   

  	
  TIN of the legal

  entity and of

  the individual –

  individual

  entrepreneur

  	
   

  	
  total,

  roubles

  	
   

  	
  including

  VAT,

  roubles

  	
   

  	
  Period of

  service

  rendering

  	
   

  	
  Established

  date of services

  payment

  	
   

  	
  number

  	
   

  	
  date

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

61

 

Attachment No. 11

 

	
   

  	
  to
  Agreement No.

  	
   

  
	
   

  	
   

  	
  dt.

  	
   

  	
  200

  	
   

  
							

 

Form 1. Agreement on
long-distance and international telecommunications

 

A G R E E M E N T

 

on long-distance and international telecommunications

 

	
  City

  	
  Dated:

  	
   

  	
   

  

 

Rostelecom,
Open Joint-Stock Company for Long-Distance and International Telecommunications
(License for provision of long-distance and international telecommunications
No. 29777 dt.
              
), represented by
                                                    
“                                                    ”,
acting on behalf of and commissioned by OAO Rostelecom on the grounds of the
agreement concluded between
                                  ,
and OAO Rostelecom,
No.               
dt.
              
hereinafter referred to as “Rostelecom”, represented by
                                                                                 

                                                                             ,
authorized to act by Power of Attorney dt.
                            
No.                                 ,
on the one part, and                                                                                                                      ,
hereinafter referred to as the “User”,
represented by                                                                                                                                                                                                ,
authorized to act by
                                                                              ,
on the other part, as follows:

 

1.
DEFINITIONS:

 

1.1. “Agreement” shall mean this
Agreement on long-distance and international telecommunications, with all
Appendices and Additional Agreements hereto.

 

1.2. “Billing
period” shall mean the calendar month starting immediately after the month when
Telecommunication Services were rendered to Users.

 

1.3. “Parties” shall mean Rostelecom and
the User.  Rostelecom and
the User can be separately referred to as “Party”

 

1.4. “Tariff” shall mean the
rate of payment for each service provided under the Agreement between the
Parties.

 

1.5. “Telecommunications” shall mean
long-distance and international Telecommunication Services rendered by
Rostelecom to the User hereunder using automatic service system or with the
help of an operator.

 

1.6. “User
Equipment” shall mean user (terminal) equipment installed at:
                                                                                                                    .

 

Type
of User Equipment:  telephone set,
fax machine, data set (underscore whatever
applicable).

 

User
Equipment used individually or collectively (underscore
whatever applicable).

 

Subscriber
number (additional subscriber
number):                                                                .

 

1.7. “Agent” shall mean
                                                                              .

 

1.8.
“Regulations” shall mean Local, Intrazonal, Long-Distance and
International Telecommunication Services rendering Regulations, approved by
Resolution of the Russian Government No. 310 dt. May 18, 2005.

 

2.
SUBJECT MATTER

 

2.1. Rostelecom herewith undertakes to render
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.
TELECOMMUNICATIONS RENDERING TERMS AND CONDITIONS

 

3.1.
On entering into this Agreement, the User shall be entitled to receive
Telecommunication Services, whereas Rostelecom shall render such services to
the User, provided this is technically practicable, and provided the User has
access to long-distance and international telecommunication services.

 

3.2.
To receive the Telecommunications via the automated service system, the
User shall perform the following course of action:  dial “8” from the User Equipment; dial OAO
Rostelecom’s telephone network selection code (if introduced); dial call
party’s numbering area code; dial call party’s subscriber number.

 

62

 

3.3.
To receive the Telecommunications via the operator, the User shall
perform the following course of action:  dial number whereby access is obtained to
long-distance and international telecommunications provided by OAO Rostelecom
via operator, i.e. “07” and/or another access number which the User can obtain
via “09” inquiry service; order long-distance or international telephone call
via the operator using instant or delayed ordering system, in accordance with
the Regulations.

 

3.4.
The Telecommunications shall be deemed provided as from the moment when
the telephone connection is established as the result of the course of action
described under Paragraph 3.2. or Paragraph 3.3. above.

 

3.5.
The access to Telecommunication Services, rendered to the User from the
User equipment, can be stopped at the initiative of Rostelecom in cases,
covered by para. 7.2 of the Agreement.

 

3.6.
Where technical possibility for the rendering of the Telecommunication
Services to the User is partially unavailable, Rostelecom 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 rendering of the Telecommunication Services.

 

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

 

In case of occurrence of long-term limitations of
using telecommunications, Rostelecom must undertake measures in order to inform
the User about it using mass media, inquiry services, placing notices in places
of collective use of telecommunications etc.

 

3.7.
If technically feasible and on condition that access to
Telecommunications is available from User equipment, Rostelecom renders to the
User a possibility to use Telecommunications 24 hours a day, if other is not
indicated in the Russian Federation law.

 

3.8.
The User which is an 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 Rostelecom or third parties.

 

4.
RESPONSIBILITIES OF THE PARTIES

 

4.1. Rostelecom undertakes to:

 

4.1.1. Render Telecommunication Services to the User
in accordance with the law of the Russian Federation, the Regulations, national
standards, technical regulations and standards, the license, and this Agreement
(and in particular to rectify, within prescribed time periods, any failures
which are attributable to Rostelecom and which obstruct enjoyment of the
Telecommunications by the User).

 

4.1.2.
To notify the User through mass media about changes in the conditions of
service rendering, methods of payment for Telecommunications, Tariffs in no
less than ten days before the date when these changes are introduced

 

4.1.3.
To fulfill other obligations of Rostelecom, covered by the law of the
Russian Federation and the Agreement.

 

4.2. The User undertakes to:

 

4.2.1. Pay for the Telecommunication Services rendered
to it within the time frames envisaged by, and subject to the terms and
conditions of, this Agreement.  (For Users which are local
government-funded organizations:  “The User shall only make use of
the Telecommunications within the allocated government funding limit”).

 

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

 

5.
RIGHTS OF THE PARTIES

 

5.1. Rostelecom shall have the right to:

 

5.1.1. Change, on a unilateral basis, the Tariffs,
payment terms and conditions and time frames pursuant to Paragraph 4.1.2 above.

 

5.1.2. Initiate temporary suspension of User’s access
to the long-distance and international telecommunications in circumstances
referred to in Paragraph 7.2.  of this Agreement.

 

5.2. The User shall have the right to:

 

5.2.1. Raise objections against bills issued to it, in
the manner described in Article 8 below.

 

5.2.2.
To refuse to pay for Telecommunications, that was rendered to the User
without their concert.
Telecommunications shall be deemed provided with User’s consent if the
call is made from the User Equipment by means of the course of action referred
to in Paragraphs 3.2. and 3.3. of this Agreement.

 

6.
PAYMENT PROCEDURE

 

6.1.  The User shall effect payments
for the Telecommunications provided to it by Rostelecom hereunder exclusively
to the bank account whereof details are stated in the Telecommunications bill.  The User’s monetary

 

63

 

obligations
with respect to the Telecommunication Services provided to it shall terminate
as from the moment when the funds are credited on the bank account specified in
the bill issued to the User or else when cash is received at the Agent’s cash
desk.

 

6.2.
The Telecommunications bills shall be issued by the Agent on behalf of
Rostelecom.  Each
Telecommunications bill shall identify the amount stated therein as payment for
the Telecommunication Services rendered by OAO Rostelecom.

 

6.3.  Tariffs for international
telecommunications are established and changed in  accordance with the current law of the
Russian Federation.  The User shall be
notified of any such Tariffs  being
introduced, in the manner described in Paragraph 4.1.2. above.

 

6.4.
Tariffs for international telecommunications are established by
Rostelecom and changes can be introduced to them at any time.  The User shall be notified of
any such Tariffs  being introduced, in
the manner described in Paragraph 4.1.2. above.

 

6.5.
The long-distance or international call tariff unit shall be established
by Rostelecom and shall be one minute.  The records of duration of long-distance and
international telecommunications are carried out in accordance with the
tariffication unit established by Rostelecom.  The tariffication unit can be changed by
Rostelecom unilaterally at any time.

 

6.6.
The payment bill for Telecommunication Services in the month previous to
the Billing period is made out to the User before the 12-th day of the Billing
period and indicates the total amount for each type of Services, there amount
and cost.  The grounds for
making out the bill to the User are the data, obtained with the help of the
equipment, used for recording the amount of Telecommunications.  Payments for the
Telecommunications shall be effected on a monthly basis, within 15 days after
the date of the bill for the Telecommunications provided in the month
immediately preceding the Billing Period.

 

6.7.
The delivery of the bill for the telecommunications to the Users is
performed by mail or courier at the option of Rostelecom.

 

6.8.
The User shall pay for the Telecommunications by a transfer of funds to
the account specified in the Telecommunications bill, or in cash at any of the
Agent’s payment collection offices.  By the payment for the Services in cash, the
monetary obligations of the User for the Services rendered are discharged from
the moment of payment at the Agent’s collection office.  Any cash payments may only be
accepted from the User within limits established by the law for legal entities.

 

6.9.
The Agent shall inform the Users of its payment collection offices via
mass media.

 

7.
RESPONSIBILITIES OF THE PARTIES

 

7.1.
Rostelecom and the User bear responsibility for non-fulfillment or
improper fulfillment of their responsibilities in the Agreement in accordance
with the current law of the Russian Federation, (including the Regulations) and
the Agreement.

 

7.2.  In case of delay payment or
other User violations of the requirements, established by the Russian
Federation Law “On Telecommunications”, the Regulations and the Agreement,
Rostelecom has a right to unilaterally initiate a stoppage of rendering
access to Telecommunications for a period until a complete debt repayment, or,
correspondingly, until a complete settlement of other violations, committed by
the User.

 

7.3.  In case of a failure to pay,
or incomplete or late payment for the Telecommunication Services, Rostelecom
may enforce penalty against the User at 1% of the value of Telecommunication
Services rendered in the month immediately preceding the Billing Period and
which remain unpaid, or partially unpaid, or which were paid in an untimely
manner, for each day of the delay until the date on which the outstanding debt
is finally settled, but not more that the amount outstanding.  The User shall pay such
penalty to Rostelecom within 5 days after the claim for such penalty is made by
Rostelecom.

 

8.
DISPUTE SETTLEMENT

 

8.1.
If any disputes and disagreements arise hereunder, they shall be settled
in the manner described in this Section 8.

 

8.2.  In case of non-fulfillment or
improper fulfillment of obligations to render Telecommunication Services by
Rostelecom the User before applying to court makes claims to Rostelecom.  The claims of the User are
made and looked into on conditions and in terms covered by the current law of
the Russian Federation.
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 Agent’s location.

 

8.3.  If the User is in full or
partial default of its obligation to pay for the Telecommunication Services,
the Agent may, on behalf of Rostelecom, bring a suit against the User,
selecting, at its sole discretion, either the User’s location or the location
of Rostelecom (or of Rostelecom branch serving the zone where the User is
resident (domiciled)), or the location of the Agent (or of Agent’s branch
serving the zone where the User is resident (domiciled)), as the venue of such
action.

 

64

 

9.
FORCE MAJEURE CIRCUMSTANCES

 

9.1.
The Parties are released from responsibility for non-fulfillment or
improper fulfillment of  their
obligations on the Agreement, if they prove, that proper fulfillment was
impossible due to force majeure, which means extreme, unforeseen and inevitable
circumstances in given conditions.  The presence of force majeure in this case
prolongs the term of  fulfillment of  obligations by the Parties, proportionally to
the period of its activity.  In case the action of force majeure lasts  for more than six months,  the Parties are obliged to, on the proposal
of one of the Parties, coordinate further conditions of  action and/or 
possibility of termination of the Agreement.

 

9.3.
If  the non-fulfillment of terms
of service rendering  was caused by
circumstances of force majeure, the Parties must coordinate  a new term of Telecommunications rendering
fulfillment.

 

10.
AMENDMENT AND TERMINATION PROVISIONS

 

10.1.
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.

 

10.2.
In case of termination of the Agreement the Parties must conduct mutual
exchanges on all obligations.

 

10.3.
Any amendments to this Agreement shall be executed as additional
agreements hereto which shall be prepared in two counterparts and shall be
signed by the User (or its authorized representative) and Rostelecom (via its
authorized representative).

 

11.
PERIOD OF VALIDITY  OF THE
AGREEMENT

 

11.1.
This Agreement shall take effect as from the date it is signed by
Rostelecom and the User and shall be deemed effective for an unlimited period
of time.

 

12.
MISCELLANEOUS

 

12.1.
Rostelecom and the User admit that the present agreement is obligatory
for fulfillment for both Parties considering all conditions.

 

12.2.
All legal relations of the Parties, arising in connection with rendering
Telecommunication Services to the User by Rostelecom, which are not covered
directly by the Agreement, are regulated by the Regulations and regulatory
documents of RF

 

12.3.
The User is informed about and agrees to the characteristics of rendered
Telecommunications, concerning their quality, safety and limitations

 

12.4.
The User is familiarized with the Regulations and undertakes the
obligation to observe them.

 

12.5.
This Agreement is prepared in two counterparts of equal legal effect,
one counterpart for each Party.

 

12.6.
As there exists an agreement between Rostelecom and the Agent whereby
the Agent is authorized to bill the User for the Telecommunication Services provided,
collect payments from the Users for the Telecommunication Services
provided,  and to handle any complaints
and court actions lodged by or against the User, the User herewith agrees,
respectively, to accept Telecommunication Services bills issued by the Agent,
effect payments for Telecommunication Services to the Agent, reconcile mutual
accounts with the Agent and submit to the Agent, in the manner prescribed
herein, any complaints lodged against Rostelecom in connection with
Rostelecom’s failure to perform, or improper performance of, this Agreement.

 

13.
Address and banking details of the Agent:

 

14.
Addresses and banking details of Parties

 

	
  User:  (as
  a minimum, specify the following:  subscriber information  (full name, date and place of
  birth, details of identifying document, - for individuals; official (trade)
  name – for legal entities);

  	
  Rostelecom:

  
	
   

  	
   

  
	
   

  	
   

  	
  Dt.

  	
   

  	
  200

  	
   

  	
   

  
	
   

  	
   

  	
  Seal here

  
	
   

  	
   

  	
   

  
	
  Dt.

  	
   

  	
  200

  	
   

  	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  
												

 

65

 

15. Signatures of Parties

 

	
  For the
  User:

  	
  For
  Rostelecom :

  
	
   

  	
   

  
	
   

  	
  full
  name

  	
   

  	
  full
  name

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
  Dt.

  	
   

  	
  200

  	
   

  	
   

  
	
  Dt.

  	
   

  	
  200

  	
   

  	
   

  	
  Seal
  here

  
	
  Seal
  here

  	
   

  
												

 

66

 

2. Form of
Public Offer

 

PUBLIC
OFFER

 

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

 

Rostelecom,
Open Joint Stock Company for Long-Distance and International
Telecommunications  (further – Rostelecom) acting on the grounds of long-distance and
international telecommunications license No. 29777, issued on 11.12.2003,
represented by the General Director Yerokhin Dmitry Yevgenievich, authorized to
act by the Charter will conclude the agreement on long-distance and
international telecommunications on the below mentioned conditions with any
person meeting the criterion embodied in para. 1.2 below.

 

1.             DEFINITIONS:

 

1.1.         “Agreement” means the agreement on
long-distance and international telecommunications, concluded by Rostelecom and
the User by means of acceptance of the present public offer, conducted by the
User in accordance with Article 3 below, together with all the Appendices,
Revisions, Addenda and Additional agreements.  Any reference in the public offer to the
Agreement (Article of the Agreement) and/or its conditions means a
corresponding reference to the present public order (its Article) and/or its
conditions.

 

1.2.         “User” means an individual or a
legal entity that is a subscriber of the Local operator, who have affected
acceptance in the order covered by Article 3, as a result of which the
present Agreement is considered concluded by the give person and Rostelecom.

 

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

 

1.4.         “Parties” means Rostelecom and the
User.  Rostelecom and
the User can be separately referred to as “Party”

 

1.5.         “Tariff” means the rate of payment for
each service provided under the Agreement between the Parties.

 

1.6.         “Telecommunications” means
long-distance and international Telecommunication Services rendered hereunder
by Rostelecom to the User using automatic service system or with the help of an
operator.

 

1.7.         “User equipment” means user (terminal)
equipment, installed at the Users permanent place of residence (for
individuals) or at the location of the User – legal entity.  The location of the User –
legal entity for the purposes of the present agreement means the legal address
of the User and (or) other address at which the User effects their activity.

 

1.8.         “Agent” means a legal entity, which has a right to
perform actions, connected with carrying out accounting with the User for
Telecommunication Services rendered by Rostelecom, with handling of Users’
claims and actions on the grounds of the agreement, concluded with Rostelecom.  The register of Agents,
indicating the territories of their operation, and/or groups of Users served by
the Agent is brought to the Users by Rostelecom through mass media and can be
changed from time to time.

 

1.9.         “Local operator” means a legal entity, which has a
license to render local telecommunications on the territory of the Russian
Federation or its part, which renders to the User access to Telecommunications,
and whose telecommunication networks have an access to the public RF
telecommunication networks.

 

1.10.       “Regulations” means the Regulations of rendering
local, intrazonal, long-distance and international telecommunications, acting
at the moment of effecting acceptance of the present public offer by the User.

 

2.             SUBJECT
MATTER

 

2.1.          Rostelecom undertakes to render
telecommunications to the User, and the User - to pay for Telecommunication
Services in accordance with the terms worded in the present Agreement.

 

3.             CONCLUDING
THE AGREEMENT AND TERMS OF TELECOMMUNICATION SERVICES RENDERING

 

3.1.          An individual or a legal entity that is a
subscriber  of the Local operator is
considered to have concluded the Agreement with Rostelecom and to have agreed
to all the conditions of the public offer (to have accepted it) in the
following case:

 

3.1.1. a) An individual or a legal
entity Users of the Local operator performing the following factual successive
actions:  dialing “8” on
the User equipment, dialing OAO Rostelecom telephone network choice code 55 (if
introduced); dialing the code of the numbering area of the called party;
dialing the called party number; or

 

b) An individual or a legal entity Users of the
Local operator performing the following factual successive actions:  dialing the  long-distance and international
telecommunications access number, rendered by OAO Rostelecom with the help of
an operator - “07” and/or other access number, the information about which can
be obtained by the User through directory inquiry service “09”; ordering a
long-distance or international

 

67

 

telecommunications with the help of an operator
through immediate or order service system, in accordance with the Regulations.

 

3.1.2.       Telecommunications setting as a result of performing
actions, indicated in subparagraph a) or b) of para. 3.1.1 hereof.

 

3.2.          An individual or a legal entity, that are subscribers
of the Local operator, become Users from the moment when telecommunications
indicated in para. 3.1.2  is set,
acquiring all the rights and obligations of a User, which are covered by the
Agreement.

 

3.3.          For obtaining Telecommunications through automatic
service system, the User must perform the following actions, indicated in
subparagraph a) of para. 3.1.1 hereof.  For obtaining Telecommunications with the help
of an operator, the User must perform the following actions, indicated
subparagraph b) of para. 3.1.1. hereof.

 

3.4.          Telecommunications is considered rendered from the
moment when telecommunication is set as a result of performing actions by the
User, indicated in subparagraphs a) or b) of para. 3.1.1. hereof.

 

3.5.          The access to Telecommunication Services, rendered to
the User from the User equipment, can be stopped at the initiative of
Rostelecom in cases, covered by para. 7.2 hereof.

 

3.6.          When rendering Telecommunication Services to the User
Rostelecom has a right to introduce limitations to the amount of conversation
orders and the duration of conversations.

 

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

 

In case of occurrence of long-term limitations of
using telecommunications, Rostelecom must undertake measures in order to inform
the User about it using mass media, inquiry services, placing notices in places
of collective use of telecommunications etc.

 

3.7.          If technically feasible and on condition that access
to Telecommunications is available from User equipment, Rostelecom renders to
the User a possibility to use Telecommunications 24 hours a day, if other is
not indicated in the Russian Federation law.

 

3.8.

 

4.             RESPONSIBILITIES
OF THE PARTIES

 

4.1.         Rostelecom undertakes the responsibility:

 

4.1.1.       To render Telecommunication Services to the User in
accordance with the law of the Russian Federation, the Regulations, national
standards, technical norms and Regulations, license and the Agreement (in
particular – to remove within the established time limit the defects which
appeared due to the fault of Rostelecom and which prevent the User from using
Telecommunications).

 

4.1.2.       To notify the User through mass media about changes in
the conditions of service rendering, methods of payment for Telecommunications,
Tariffs is no less than ten days before the date when these changes are
introduced

 

4.1.3.       To fulfill other obligations of Rostelecom, covered by
the law of the Russian Federation and the Agreement.

 

4.2.         The User undertakes the responsibility:

 

4.2.1.       To carry out the payment for rendered
Telecommunication services on the conditions and by the deadlines covered by
the Agreement.  Users which are
organizations financed from budget of corresponding level must use
Telecommunications strictly within the established limit of budget financing of
this User.

 

4.2.2.       To fulfill other User’s
obligations covered by the current law of the Russian Federation and the
Agreement.

 

5.             RIGHTS OF
THE PARTIES

 

5.1.         Rostelecom has a right:

 

5.1.1.       To unilaterally introduce
changes to Tariffs, conditions and terms of payment according to para. 4.1.2
hereof.

 

5.1.2.       To initiate a temporary stoppage of access to
long-distance and international telecommunications to the User in cases covered
by para.  7.2 hereof.

 

5.2.         The User has a right:

 

5.2.1.       To make claims about the received bill in the order,
covered by Article 8 hereof.

 

5.2.2.       To refuse to pay for
Telecommunications, that was rendered to the User without their concent.

 

6.             PAYMENT
PROCEDURE

 

6.1.          Except for the cases of payment for Telecommunications
at payment offices of the Agent or Rostelecom in the order covered by para. 6.7  hereof, the User must pay for
Telecommunication Services rendered to him by Rostelecom hereunder strictly in
accordance with banking details indicated in the payment bill.  The User’s money liabilities
cease at the moment of crediting cash to the bank account, indicated in the
bill made out to the User.

 

6.2.          The Service payment bill shall be made out by
Rostelecom or by the Agent, on behalf of Rostelecom.  If the Telecommunications payment bill made out
by the Agent it must be indicated that the bill was made out for payment of
Telecommunication Services, rendered by OAO Rostelecom.

 

68

 

6.3.          Tariffs for long-distance telecommunications are
established and changed in  accordance
with the current law of the Russian Federation.

 

6.4.          Tariffs for international telecommunications are
established by Rostelecom and changes can be introduced to them at any time.

 

6.5.          The long-distance and international telecommunications
tariffication unit is established by Rostelecom and comprises one minute.  The records of duration of
long-distance and international telecommunications are carried out in
accordance with the tariffication unit established by Rostelecom.  The tariffication unit can be
changed by Rostelecom unilaterally at any time.

 

6.6.          The payment bill for Telecommunication Services in the
month previous to the Billing period is made out to the User before the 12-th
day of the Billing period and indicates the total amount for each type of
Services, there amount and cost.  The grounds for making out the bill to the User
are the data, obtained with the help of the equipment, used for recording the
amount of Telecommunications.  Telecommunications payment is conducted monthly, within 15 days from the
moment of making out the payment bill for Telecommunication Services, rendered
in the month previous to the Billing period.

 

6.7.          If Telecommunications payment bill is made out to the
User by Rostelecom, the payment must be effected by the User to Rostelecom by
cash available at its payment offices, or by means of crediting cash to the
account, indicated in such Telecommunications payment bill.  If Telecommunications payment
bill is made out to the User by the Agent on behalf of Rostelecom, the payment
must be effected by the User to the Agent by cash at its payment offices, or by
means of crediting cash to the account, indicated in such Telecommunications
payment bill.  In cases of cash
payment for Telecommunications the money liability of the User for
Telecommunication Services rendered to the Users ceases at the moment of
crediting cash to Agent’s payment offices, or Rostelecom payment offices,
depending on which of them has made out the bill.  Accounts with a corporate User can be made by
cash strictly in the limits established by the law for legal entities to
Rostelecom or Agent payment offices.

 

6.8.          Information about the Rostelecom’s and Agent’s payment
offices is brought to the Users by the Agent and/or Rostelecom via mass media.

 

7.             RESPONSIBILITIES
OF THE PARTIES

 

7.1.          Rostelecom and the User bear responsibility for
non-fulfillment or improper fulfillment of their responsibilities in the
Agreement in accordance with the current law of the Russian Federation,
(including the Regulations) and the Agreement.

 

7.2.          In case of delay payment or other User violations of
the requirements, established by the Russian Federation Law “On
Telecommunications”, the Regulations and the Agreement, Rostelecom has a right
to unilaterally initiate a stoppage of rendering access to
Telecommunications for a period until a complete debt repayment, or,
correspondingly, until a complete settlement of other violations, committed by
the User.

 

7.3.          In case of failure to pay, incomplete or late payment
for Telecommunications Rostelecom has a right to claim a penalty in the form of
penalty of one per cent (1%) of the cost of rendered in the month previous to
the Billing period, but unpaid, incompletely paid or late paid
Telecommunications for every day of payment delay up to the moment of
indebtedness write-off, but not exceeding the sum, subject to payment.  The user must pay such a
penalty to Rostelecom within five (5) calendar days from the moment when
the demand for payment is served on the User by Rostelecom.

 

8.             DISPUTE
SETTLEMENT

 

8.1.          In case of appearance of disputes and disagreements on
the Agreement, they are subject to regulation in the order covered by the
present Article 8.

 

8.2.          In case of non-fulfillment or improper fulfillment of
obligations to render Telecommunication Services by Rostelecom the User before
applying to court makes claims to Rostelecom.  The claims of the User are made and considered
on conditions and in terms covered by the current law of the Russian
Federation.  If the User claim
is completely or partially denied or if the answer to the claim made by the
User is not received in terms estimated by the law of the Russian Federation
for its consideration, the individual User has a right to apply to court in
accordance with the jurisdiction rules as established by the RF Law “On
the Protection of Consumers’ Rights” dated 07.02.92 (No. 2300-1), whereas
any corporate User has the right to taking a local legal action against the
Agent, if the User pays for the Telecommunication Services by the Agent, which
legal action may also be taken at the locality of Rostelecom (or an affiliate
thereof covering the place residence/location of the User), if the User pays
for the Telecommunication Services by Rostelecom.

 

8.3.          In case of non-fulfillment of Services  payment obligations by the User, complete or
partial, Rostelecom, has a right to bring a suit against the User on its choice
or  at the location of the User, or  at the location of  Rostelecom (or  Rostelecom branch office, in operation zone
of which  the  User place of residence (place of registration)
is located), or at the location of the Agent (or Agent branch  office, in operation zone of which the User
place of  residence (place of
registration) is located).

 

69

 

9.             FORCE
MAJEURE CIRCUMSTANCES

 

9.1.          The Parties are released from responsibility for
non-fulfillment or improper fulfillment of 
their obligations hereunder, if they prove, that proper fulfillment was
impossible due to force majeure, which means extreme, unforeseen and inevitable
circumstances in given conditions.  The presence of force majeure in this case
prolongs the term of  fulfillment of  obligations by the Parties, proportionally to
the period of its activity.  In case the action of force majeure lasts  for more than six months,  the Parties are obliged to, on the proposal
of one of the Parties, coordinate further conditions of  action and/or 
possibility of termination of the Agreement.

 

9.2.          If  the
non-fulfillment of terms of Services rendering 
was caused by circumstances of force majeure, the Parties must
coordinate  a new term of
Telecommunications rendering fulfillment.

 

10.          TERMINATION
OF THE AGREEMENT

 

10.1.        The Agreement may be terminated in cases and according
to the procedure covered by the law of the Russian Federation.

 

10.2.        In case of termination of the Agreement the Parties
must perform mutual settlements of all obligations.

 

11.          PERIOD OF
VALIDITY  OF THE AGREEMENT

 

11.1.        The present Agreement comes into force  on the day when an individual or a legal
entity, that is a subscriber of  the
Local operator has effected the acceptance of the present public offer, in the
order, covered by Article 3, and is considered concluded for an indefinite
period of time.

 

12.          MISCELLANEOUS

 

12.1.        Rostelecom and the User admit that the present
Agreement is obligatory for fulfillment for both Parties considering all
conditions.

 

12.2.        All legal relations of the Parties, arising in
connection with rendering Telecommunication Services to the User by Rostelecom,
which are not covered directly by the Agreement, are regulated by the
Regulations and regulatory documents of the Russian Federation

 

12.3.        The User is informed about and agrees to the
characteristics of rendered Telecommunications, concerning their quality,
safety and limitations

 

12.4.        The User is familiarized with the Regulations and
undertakes the obligation to observe them.

 

12.5.        As soon as Rostelecom and the Agent have concluded the
agreement an the grounds of which the Agent has a right to perform actions of
making out bills to the User for the Telecommunications rendered, of receiving
payment for rendered Telecommunications from the User, and handling Users’
claims, the User agrees correspondingly to receive Telecommunications payment
bills made out by the Agent, to conduct payments for Telecommunications to the
Agent, and, according to the procedure established by the Agreement, to address
claims against Rostelecom to the Agent, caused by non-fulfillment or improper
fulfillment of the Agreement by Rostelecom.

 

12.6.        In case if the permanent place of residence of an
individual User, or the location of  a
corporate User does not coincide with the territory of operation of  the Agent and/or  the 
User does not belong to the category of Users, served by the Agent,
provisions of  the preset Agreement,
concerning the Agent are not used on conditions of fulfillment of the Agreement
by the Parties.

 

13.          Address
and banking details of OAO Rostelecom

 

	
  OAO Rostelecom

  Legal
  address:  5 Delegatskaya
  st., Moscow, 127091

  Acc.:

  Corr.
  acc.:  30101810400000000609

  BIK:        049805609

  TIN:        7707049388

  KPP:     
  143532001

  OGRN:    1027700198767

  

 

70

 

15.          OAO
Rostelecom Authorized Signatory

 

For
Rostelecom:

 

	
  D.Ye.
  Yerokhin

  	
   

  	
   

  
	
   

  	
  (full
  name)

  
	
   

  
	
   

  	
   

  
	
   

  	
  (signature)

  
	
   

  
	
  Date:

  	
   

  	
  200

  	
   

  	
   

  
	
   

  
	
  Seal
  here

  
								

 

»

 

 

	
  Rostelecom:

  	
  Operator:

  
	
   

  	
   

  
	
  General
  Director

  	
  General
  Director

  
	
  OAO
  Rostelecom

  	
  OJSC
  Dalsvyaz

  
	
   

  	
   

  
	
   

  	
  D.Ye.
  Yerokhin

  	
   

  	
  A.A.
  Alekseyev

  
	
   

  	
  200

  	
   

  	
   

  	
  Dt.

  	
   

  	
  2006

  
	
  Seal
  here

  	
  Seal
  here

  
								

 

71

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00134-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00134-of-00352.parquet"}]]