Document:

Exhibit 4.20

AGREEMENT
No. 1096-05

 

	
  The City of Moscow

  	
  Date: December 27, 2005

  

 

Rostelecom, Open Joint-Stock Company for
Long-Distance and International Telecommunications, hereinafter, “Rostelecom”,
represented by OAO Rostelecom General Director Dmitry Yevgenievich Yerokhin,
authorized to act by Charter, on the one part, and VolgaTelecom, Open
Joint-Stock Company, hereinafter referred to as the “Operator”, represented by
General Director S.V. Omelchenko, authorized to act by Charter, on the other
part, hereinafter collectively referred to as the “Parties”.

Taking into account that

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

b)
The Parties signed the Agreement on network connection dated October 24,
2003 No. 05-21/0155/603-03,

The
Parties agreed as follows:

1.                          TERMS AND DEFINITIONS

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

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

1.2.                  “Operator’s АВС
Zone” means ABC zone located
on the territory covered by the license of the Operator and ABC zone, which
relative non-geographic DEF numeration codes applied to and on which Rostelecom
Service is rendered to the User.

1.3.                  “License of Rostelecom” means 
the license for provision of long-distance and international
Telecommunication Services No. 29777 dt. 11.12.2003.

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

1.5.                  “Associated Operator” means a telecommunication operator, which
telecommunications network is connected to the Operator’s network on a local or
a zone level, who signed Agreements with Rostelecom similar to this Agreement.

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

1.7.                   “Revenue earned” means 
the moneys actually received by the Operator from the Users in the
corresponding month on account of payment for the Telecommunication Services.
Earned Income does not include the income from the Telecommunication Services,
rendered to the Users with the help of pay telephones, and on Operator’s call
offices.

1.8.                  “Billing period” means the calendar month starting immediately
after the month when Telecommunication Services were rendered to Users.

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

1.10.            “Long-Distance telecommunications” means the Telecommunication Services between
Operator’s ABC zone Users and other АВС / DEF zones Users
(including Users of the Operator’s other ABC zones).

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

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

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

 

 

2.                          SUBJECT MATTER OF THE AGREEMENT

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

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

3.                          RIGHTS AND OBLIGATIONS OF THE
PARTIES

3.1.                  Rostelecom undertakes the following
obligations:

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

3.1.2.                     To pay the
Operator for the Services foreseen in clause 2 of this Agreement rendered by
the Operator to Rostelecom under this Agreement.

3.1.3.                     To issue the
Operator a Power of Attorney for recovery through legal proceedings of debts of
the Subscribers for the Telecommunication Services. If necessary Rostelecom
should also issue the Operator a Power of Attorney to execute other obligations
foreseen by this Agreement.

3.2.                   Rostelecom has a right:

3.2.1.                     To demand
from the Operator the transfer of the payments amounts due to Rostelecom in
accordance with the provision of Appendix No. 7 for the services rendered
on the basis of the indications of the Operator’s communication gear,
calculating the volume of the services rendered.

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

3.3.                   The Operator undertakes the following
obligations:

3.3.1.                     Signing a
Telecommunication Services Agreement with the Subscribers to show the corporate
name of Rostelecom rendering Long-Distance and International Telecommunication
Services. To bring to the notice of the Subscribers 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 Subscribers by Rostelecom with
the use of their own communication gear.

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

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

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

3.3.6.                     To keep book
on the payment by the Subscribers for the Telecommunication Services rendered
by Rostelecom and on the indebtedness of the Subscribers for the
Telecommunication Services, to draw up documents for the correction and
write-off of debts, specified in Appendix 9 hereto, to perform

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                                                inventory
of the indebtedness of the Subscribers for the Telecommunication Services in
the order established by Appendix 9 hereto.

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

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 and purchase logs for the
Telecommunication Services rendered to the Subscribers, in accordance with
Appendix 4 hereto.

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

3.3.11.               To provide the
storing of the documentation, namely: bills, drawn up for the Subscribers for
the Telecommunication Services, the Telecommunication Services Billing data,
documents, proving the Subscribers’ payment for the Telecommunication Services
according to the law and the Operator’s internal regulations on archiving terms
of the documentation. To present the certified copies of the basic documents
upon request of Rostelecom or third parties in statutory cases within three (3) working
days by fax and ten (10) working days by post upon receipt of the
corresponding demand.

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
Subscribers in accordance with the form and terms indicated in Appendix 6
hereto.

3.4.                  The Operator has the following rights:

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

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

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

3.4.4.                     To suspend in
accordance with the established procedure the access to the Services for the
Operator’s Subscribers failing to pay opportunely for the services in time.

3.5.                  The Parties undertake the following obligations:

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

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

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

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

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

4.                          PARTIES’ SETTLEMENT

4.1.                  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

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                                    for services rendered in accordance with the
form established in Appendix 5 (hereinafter “Acceptance Act”), the Act of offsetting
of claims (“Offset Act”) and the invoice for payment (“Invoice”). The amounts
of payments hereunder payable by the Parties are estimated based on the
following:

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

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

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

4.1.4.                     Regardless
of the provisions of paragraph 4.1.3., on account of the fulfillment of the
obligations indicated in paragraph 4.1.1., the Operator is obliged to perform
monthly not later than the 25th day of the Billing period the transfer of the
minimal payment to Rostelecom in the amount of no less than 27 % 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, Acceptance Act and
invoices shall be given to Rostelecom by a facsimile transmission with
confirmation report, while original documents shall be sent by registered mail
with receipt acknowledged. The date of facsimile transmission shall be the
effective date of documents delivery.

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

4.4.                    To eliminate objections against the documents
submitted by the Operator, the Parties shall, within 10 business days after the
date when Rostelecom gives written notice of such objections to the Operator,
hold negotiations and shall reconcile / analyze their respective data. 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 upon necessity Rostelecom and the
Operator perform the inspection of mutual settlements. The Reconciliation
Report of Mutual Settlements is drawn up by the penaltyed party in two
counterparts and signed by the authorized representatives of the Parties. The
Party receiving the Reconciliation Report of Mutual Settlements must sign the
Reconciliation Report of Mutual Settlements or present its objections
concerning the reliability of the information contained in it within the period
of twenty (20) days from the date of dispatch of the Reconciliation Report of
Mutual Settlements.

4.9.                    The indebtedness of the Subscribers 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.

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5.                          GENERAL REQUIREMENTS TO THE
PERFORMANCE OF THE CLAIMING

AND ACTION PROCEEDINGS

5.1.                  The Operator performs the claiming and action
activities with the Subscribers 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 Subscribers’
claims use should be made of the information and referential data of the
database of the Operator and Rostelecom.

5.4.                  The claiming actions on the recovery of the
Subscribers’ 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 the Subscriber fails to pay the Bill for the Services rendered for the
period of more than 3 from the day when the corresponding Bill must have been
paid for, the Operator shall bring suit against the corresponding Subscriber no
later than 6 months after the day when the Bill must have been paid for.

5.5.                  For the performance of the claiming and action
proceedings the Operator receives from Rostelecom consideration established by
Appendix 2 hereto.

5.6.                  The Operator writes off the Bill for the
Telecommunication services in case of juridical decision on the claims against
the Subscriber being unjustified. The Bill is written off on the basis of the
document issued in compliance with the requirements of the current legislation.
In this case an appropriate document is a certificate from the Registrar’s
Office (in case of the Subscriber’s death), or a Judicial act proving the
unjustified drawing up of the Bill. The Operator shall send to the address of
Rostelecom this certificate or a corresponding judicial act proving the
unjustified drawing up of the Bill. The Operator recalculates the Billing for
the Telecommunication Services rendered to the Subscriber on the basis of
telecommunication facilities failure, which resulted in the incorrect Billing
of the Subscriber.

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

6.4.                  In the notification from Rostelecom to the
Operator about the changes of the long-distance and international
telecommunication Tariffs, Rostelecom obligatory indicates the inclusion (or
exclusion) of indirect tax rates and sums into Tariffs charged from the
Subscribers.

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

7.                          RESPONSIBILITY OF THE PARTIES

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

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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.                  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.

7.8.                  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.

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. If the influence of
the force majeure

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                                    circumstances lasts longer than six months, the
Parties are obliged, upon proposal of one of the Parties, to coordinate the
further actions and/or the possibility of denouncement of the Agreement.

9.                          SETTLEMENT OF DISPUTES

9.1.                  The Parties should attempt to settle any
dispute under the Agreement by means of negotiations, and in the case of impossibility
to reach a mutually acceptable decision within the period of 30 days from the
moment of appeal by the penaltyed Party to the other Party, each of the Parties
has the right to initiate the transfer of the like dispute for it to be
considered by the arbitration tribunal in accordance with the RF Code of
Arbitration Procedure.

10.                   NOTIFICATIONS

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

If the Operator is the addressee:

Russian Federation,

Address: 603000,   Nizhniy Novgorod,
M.Gorki Sq., Dom Svyazi

Fax: (8312) 30 67 68

Tel: (8312) 33 20 47

If Rostelecom is the
addressee:

Russian Federation,

Address: 443001, Samara, Sadovaya, 292

Fax: (8462) 78 01 05, 78 02 65

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

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

11.                   EFFECTIVE DATE OF THE AGREEMENT
AND ITS VALIDITY TERM

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

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

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

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

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

12.                   MISCELLANEOUS

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

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

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

12.4.            Appendix List:

Appendix No 1 Form of Public Offer.

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

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

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

Appendix No. 5 Acceptance act for services rendered.

Appendix No. 6 List of reporting forms.

Appendix No. 7 Settlement procedure.

Appendix No. 8 Check-up procedure.

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

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

13.                   DETAILS AND SIGNATURES OF THE
PARTIES

 

	
  OAO Rostelecom:

  Legal address: 127047, Moscow,

  Delegatskaya st., 5

  TIN: 7707049388

  Acc. No 407 028 108 541 101 009 44

   

  Volga region Bank “Povolzhski” SB RF Samara Samara

  OSB No 28

  K/s No 3010 1810 2000 0000 0607

  BIC: 043601607/ КПП 631502001

  Volga region branch “Povolzhski”

  443001Samara, Sadovaya St. 292

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

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

  E-mail: pf@vl.rt.ru

  	
   

  	
  Operator:

  Legal address: 603000,Nizhniy Novgorod, M.Gorki

  Sq., Dom Svyazi

  TIN: 5260 9018 17

  Acc. No 4070 2810 4420 2000 1796 for transfers from

  RTK

  K/s 4070 2810 4420 2000 2011 for transfers to RTK

  In Volgo-Vyatskiy Bank SB RF in

  N. Novgorod

  k/s 3010 1810 9000 0000 0603

  BIC: 0422 02603;

  OKPO 01142788; ОКВЭД 64.20,

  OKOGU 49008, ОКАТО 22401373000

  OKFS 16, ОКОПФ 47

  Tel.: (8312) 33 20 47

  Fax: (8312) 30 67 68

  E-mail: tn@sinn.ru

  

 

 

	
  General Director

  OAO Rostelecom

   

  /signed/ D.Ye. Yerokhin

  December 27, 2005

  Seal here

  	
   

  	
  General Director

  OAO VolgaTelecom

   

  /signed/ S.V. Omelchenko

  December 27, 2005

  Seal here

  

 

 

 8

 

Appendix
No. 1

to Agreement No. 1096-05

dt. December 27, 2005

Form of Public Offer

PUBLIC OFFER

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

Rostelecom, Open Joint-Stock Company for Long-Distance
and International Telecommunications, hereinafter, “Rostelecom” (hereinafter —
the Operator), acting on the basis of
License for the provision of Long-Distance and International Telecommunications
No 29777 dated 11.12.2003, represented by General Director Dmitry Yevgenievich
Yerokhin, authorized to act by Charter, will sign Long-Distance and
International Telecommunications Agreement with any person meeting the criteria
set in Para. 1.3,

1.              DEFINITIONS

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

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

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

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

c)              the User is a
Subscriber of the Operator;

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

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

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

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

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

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

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

2.                          SUBJECT MATTER OF THE AGREEMENT

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

3.              SIGNING AGREEMENT

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

 9
 

 

 

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

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

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

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

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

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

4.              TELECOMMUNICATIONS RENDERING TERMS
AND CONDITIONS

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

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

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

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

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

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

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

4.6                     The Parties agree that, as the Local Operator
has the right of billing the User for the Telecommunication Services rendered
and the right to perform the claiming activity against the User, the User
agrees consequently to accept the bills of the Local Operator for the
Telecommunication Services, to make payments to the Local Operator for the
Telecommunication Services rendered to the User and if the necessity occurs to
send to the address of the Local Operator the claims to the Operator caused by
the failure of the Operator to fulfill or failure to fulfill in due manner  its obligations under the Agreement, as if
all the abovementioned activities of the Local Operator were performed directly
by the Operator.

 10
 

 

 

5.              RESPONSIBILITIES OF THE PARTIES

5.1                       The Operator
undertakes the following obligations:

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

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

5.1.3                        To provide
timely billing for the Telecommunication Services rendered.

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

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

5.2                       The User undertakes
to:

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

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

6.              RIGHTS OF THE PARTIES

6.1                     The Telecommunication
Operator has the right to:

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

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

6.2                     The User shall have
the right to:

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

7.              PAYMENT PROCEDURE

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

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

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

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

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

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

 11
 

 

 

8.              RESPONSIBILITIES OF THE PARTIES

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

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

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

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

9.              DISPUTE SETTLEMENT

9.1                     In case any disputes arise in connection to the
Agreement, they shall be settled by way of procedure for extrajudicial
settlement of claims in anticipation of an action in the court. Claim
administration with the User under article 4.6 by order of the Operator is
handled by the Local Operator.

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

9.3                     If the User fails to fulfill his/her
obligations in connection to payment for the Services (partially or completely)
the Local operator has the right to raise a corresponding claim against such a
User. If the claim is rejected fully or partially by the User or there is no
answer from the User within the period of more than 3 months from the day when
a corresponding Bill prepared by the Local operator should have been paid for,
the Local operator has the right to bring an action to court at the user’s
location. If any other claim of the Local operator in connection to the
Agreement is rejected fully or partially, or if there is no answer from the
User on this claim within more than one month after such a claim had been sent
by the Local operator the latter has the right to bring an action to court at
the User’s location..

10.       FORCE MAJEURE

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

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

11.       TERMINATION OF THE AGREEMENT

12.1               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.

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

 12
 

 

12.       PERIOD OF VALIDITY  OF THE AGREEMENT

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

13.       MISCELLANEOUS

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

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

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

 

	
  General Director

  	
   

  
	
  OAO Rostelecom

  	
   

  
	
   

  	
   

  
	
  /signed/ D.Ye.
  Yerokhin

  	
   

  
	
  December 27,
  2005

  	
   

  
	
  Seal here

  	
   

  

 13
 

 

 

Appendix 2

to Agreement No. 1096-05

dt. December 27, 2005

 

Cost of services
and amount of agency fee of the Operator

 

	
  Ref.

  No.

  	
   

  	
  Items

  	
   

  	
  Price

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1.

  	
   

  	
  COLLECTING SUBSCRIBER PAYMENTS, % of the accrued
  income

  	
   

  	
  6.25

  	
  %

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  2.

  	
   

  	
  THE PROVISION OF SERVICES FOR THE CALL OF THE
  SUBSCRIBER PROCESSING WHEN PROVIDING THE ACCESS TO LD/INTERN.
  TELECOMMUNICATION SERVICES THROUGH THE DELAY AND IMMEDIATE SYSTEMS OF
  SERVICING, rubles/min

  	
   

  	
  11.43

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  3.

  	
   

  	
  BILLING PROCESSING OF TELECOMMUNICATIONS, rubles/min

  	
   

  	
  0.075

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  4.

  	
   

  	
  CLAIMING AND ACTION PROCEEDINGS, % of the accrued
  income

  	
   

  	
  2.5

  	
  %

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  5.

  	
   

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

  	
   

  	
  0.04

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  6.

  	
   

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

  	
   

  	
  0.063

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  7.

  	
   

  	
  PREPARATION OF THE REPORTING FORMS, rubles/set

  	
   

  	
  1,325,857

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  8.

  	
   

  	
  DOCUMENTATION DELIVERY, rubles/min

  	
   

  	
  0.025

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  9.

  	
   

  	
  INFORMATION AND
  HELPLINE SERVICES FOR CLIENTS, rubles/min

  	
   

  	
  0.05

  	
   

  

 

Comment:                                                                                                                                                      

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

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

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

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

 

 

	
  General Director

  	
  General Director

  
	
  OAO Rostelecom

  	
  OAO VolgaTelecom

  
	
   

  	
   

  
	
   

  	
   

  
	
  /signed/ D.Ye.
  Yerokhin

  	
   

  	
  /signed/ S.V. Omelchenko

  	
   

  
	
  December 27,
  2005

  	
  December 27, 2005

  
	
  Seal here

  	
  Seal here

  
				

 

 14
 

 

 

Appendix No. 3

to Agreement No. 1096-05

dt. December 27, 2005

Report
of the Operator

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

Under Contract No. _________ dt.

Form 1.1

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

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffic

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
  type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  100

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.2

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

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffic

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
  type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  200

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.3

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

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffic

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
  type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  300

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.4

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

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffi

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
   type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  400

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 15
 

 

 

Form 1.5

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

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffic

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
  type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  500

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.6

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

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Direction

  	
   

  	
  Line

  	
   

  	
  In

  	
   

  	
   

  	
   

  	
  Without

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Tariff

  	
   

  	
  Traffic

  	
   

  
	
  Direction

  	
   

  	
  code

  	
   

  	
  code

  	
   

  	
  minutes

  	
   

  	
  Tariff

  	
   

  	
  VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  category

  	
   

  	
  type

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
  Х

  	
   

  	
  600

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Form 1.7

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

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  In rubles.

  	
   

  
	
  Direction

  	
   

  	
  Line code

  	
   

  	
  In minutes

  	
   

  	
  Without VAT

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  International
  telecommunications, total

  	
   

  	
  10

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Individuals

  	
   

  	
  20

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Self-sustained
  organizations

  	
   

  	
  30

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Budgetary
  organizations

  	
   

  	
  40

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  International
  telecommunications, total

  	
   

  	
  50

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Individuals

  	
   

  	
  60

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Self-sustained
  organizations

  	
   

  	
  70

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Budgetary
  organizations

  	
   

  	
  80

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  total

  	
   

  	
  90

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Notes to the Forms:

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

2)                            The Operator submits the Reports on amounts of
income and on the accrued income for the service rendered (models of forms 1.1.-1.7.)
for all the Operator’s and Associated Operators’ ABC zones.

3)                            Destination (names of foreign countries and
international zones) with classification according to OAO Rostelecom Tariffs of
Long-Distance and International Telecommunications and their codes is indicated
in lines of the Forms 1.1-1.6.

4)                            In the columns “Tariff category” of the Forms
1.1-1.6 the conventional code of the entry affiliation to the tariff
category is indicated. The list of the codes is drawn up by OAO Rostelecom
depending on the tariffs applied.

 16
 

 

 

The following code system is applied:

	
  32

  	
   

  	
  16

  	
   

  	
  8

  	
   

  	
  4

  	
   

  	
  2

  	
   

  	
  1

  
	
  Method of
  connection

  	
   

  	
  LD/ Inter

  	
   

  	
  Working days/
  week-ends

  	
   

  	
  Tariff

  

 

Method of connection:

00 — Automatic method
(automatic)

01 — International pay
telephone (IPT) and automatic call office (ACO)

10 — With the help of an
operator without the possibility of automatic connection (non-automatic
destinations)

11 — With the help of an
operator (delay)

Type of connection:

0 — Long-Distance telecommunication
(highway)

1 — International
telecommunication (foreign countries)

Day:

0 — Working days

1 — Week-ends and
holidays

Tariff

The smaller Tariff corresponds to the bigger code. The most expensive
tariff should have “0” code.

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

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

 

 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 __________, rubles, kopecks

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Service arrears by

  	
   

  	
  Services rendered during the accounting month

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  the beginning of the

  accounting month

  	
   

  	
  Long-distance

  telecommunications

  	
   

  	
  International

  telecommunications

  	
   

  	
  Service payments for

  the accounting month

  	
   

  
	
   

  	
   

  	
  Period of

  service

  	
   

  	
   

  	
   

  	
  For the

  services liable

  to income tax at

  the rate of 18%

  	
   

  	
  For the

  services

  liable to

  income

  tax at

  	
   

  	
  Services liable

  to income tax

  at the rate

  of 18%

  	
   

  	
  Services

  liable to

  income

  tax at

  	
   

  	
  Services liable

  to income tax at

  the rate of 18%

  	
   

  	
  Services

  liable to

  income

  tax at

  	
   

  	
  For the

  services liable

  to income tax at

  the rate of 18%

  	
   

  	
  For the

  services

  liable to

  income

  tax at

  	
   

  
	
  Description

  	
   

  	
  month

  	
   

  	
  year

  	
   

  	
  Line

  code

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  the rate

  of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  the rate

  of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  the rate

  of 0%

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  the rate

  of 0%

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  	
  15

  	
   

  	
  16

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Prepayment accounted for service

  payments in the accounting month

  	
   

  	
  Service arrears

  adjustment

  	
   

  	
  Debt write-off

  connected with inventory

  	
   

  	
  Service arrears by the end

  of the accounting month

  	
   

  
	
  For the

  services liable

  to income tax

  at the rate of 18%

  	
   

  	
  For the

  services

  liable to

  income tax

  	
   

  	
  For the

  services liable

  to income tax

  at the rate of 18%

  	
   

  	
  For the

  services

  liable to

  income tax 

  	
   

  	
  For the

  services liable

  to income tax

  at the rate of 18%

  	
   

  	
  For the

  services

  liable to

  income tax 

  	
   

  	
  For the

  services liable

  to income tax

  at the rate of 18%

  	
   

  	
  For the

  services

  liable to

  income tax

  	
   

  
	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  at the rate

  of 0%

  	
   

  
	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  10

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  	
  27

  	
   

  	
  28

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 

2.2 Service prepayment variation
in ________ month, rubles, kopecks

 

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Prepayment arrears by
  the

  beginning of the accounting month

  	
   

  	
  Prepayment received in
  the

  accounting month

  	
   

  	
  Prepayment accounted for
  service

  payments in the accounting month

  	
   

  
	
   

  	
   

  	
  Prepayment

  period

  	
   

  	
   

  	
   

  	
  For the services

  liable to income

  tax at the rate of

  18%

  	
   

  	
  For the services

  liable to income

  tax at the rate of

  0%

  	
   

  	
  For the services

  liable to income 

  tax at the rate of

  18%

  	
   

  	
  For the services

  liable to income

  tax at the rate of

  0%

  	
   

  	
  Services liable to

  income tax at 

  the rate of

  18%

  	
   

  	
  Services liable to

  income tax at

  the rate of

  0%

  	
   

  
	
  Description

  	
   

  	
  Month

  	
   

  	
  year

  	
   

  	
  Line

  code

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  sum

  	
   

  	
  Including

  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  	
  15

  	
   

  	
  16

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Correction of prepayment

  arrears received in

  connection with inventory

  	
   

  	
  Write-off of prepayment arrears

  received in connection with inventory

  	
   

  	
  Prepayment arrears by the end

  of the accounting month

  	
   

  
	
  For the services liable

  to income tax

  at the rate of 18%

  	
   

  	
  Services liable

  to income tax

  at the rate of 0%

  	
   

  	
  For the services liable

  to income tax

  at the rate of 18%

  	
   

  	
  Services liable

  to income tax

  at the rate of 0%

  	
   

  	
  For the services liable

  to income tax

  at the rate of 18%

  	
   

  	
  Services liable

  to income tax

  at the rate of 0%

  	
   

  
	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total sum

  	
   

  	
  Including

  VAT

  	
   

  
	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  	
  27

  	
   

  	
  28

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 

 

 

Notes:

1.                                                Rostelecom offers the Operator the blank of
Form 2 to be filled (in the Excel format). There is a front sheet similar
to the front sheet filled in when the form is submitted to the forms of the
state statistical reports attached in Appendix 6 of this Agreement.

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

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

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

 

 19

Appendix No. 4

to Agreement No. 1096-05

dt. December 27, 2005

Peculiarities of
the Interaction of Rostelecom and the Operator 

for the Provision of the Observance of the VAT Law

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

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

The lines of the invoices
are filled as follows:

	
  Number

  of invoice line

  	
   

  	
  Order of filling out (what is indicated)

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  
	
  1

  	
   

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

  	
   

  
	
  2

  	
   

  	
  Company
  name (OAO Rostelecom)

  	
   

  
	
  2а

  	
   

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

  	
   

  
	
  2b

  	
   

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

  	
   

  
	
  3

  	
   

  	
  Dash

  	
   

  
	
  4

  	
   

  	
  Dash

  	
   

  
	
  5

  	
   

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

  	
   

  
	
  6

  	
   

  	
  Name
  of the client (central agency)

  	
   

  
	
  6a

  	
   

  	
  Legal
  address of the client (central agency)

  	
   

  
	
  6b

  	
   

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

  	
   

  

 

Column 1 of the invoice must contain the phrase “Long-distance
telecommunications”, “International telecommunications” or “Long-distance and
international telecommunications” the number and date of the agreement
concluded between Rostelecom and the Users-legal entities, (if the like
agreement was concluded by drawing up a single document) or the phrase Public
offer of the OAO Rostelecom dt.                   
(if the like agreement was concluded in any other way). The invoices for the
services of Rostelecom rendered to the population, as well as for the
prepayment for the services of Rostelecom received from the population are not
drawn. For the registration in the account-book the Operator draws up (in a
paper form) consolidated invoices: а) for the total cost of the Services
of Rostelecom, rendered to the population during the accounting period; b) for
the aggregate prepayments received from the individual user within the period
under review on account of the rendering of the services by Rostelecom. In line
6 of such invoices the client name “Population” is indicated, and lines 6
а and 6 b are not filled. For the registration in the purchase book the
Operator draws up a similar invoice for the sum of the prepayment received for
the services of Rostelecom from the population, on account of which the
services of Rostelecom were rendered in the accounting period.

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

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

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

In the Report for
the formation of the sales log the Operator registers the invoices for the
services of Rostelecom, rendered to the Users during the accounting period, as
well as the invoices for the prepayment received from the Users during the
accounting period on account of the rendering of the services of Rostelecom. Besides,
the Operator registers in the Report for the formation of the sales log the
consolidated invoice for the cost of the services of Rostelecom, rendered to
the population 

 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

 21
 

 

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

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

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

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

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

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

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

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

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

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

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

Appendices

Form 1. The Report for formation of the sales log

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

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

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

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

	
  General Director

  	
  General Director

  
	
   

  	
   

  
	
  OAO Rostelecom

  	
  OAO VolgaTelecom

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
  /signed/ D.Ye.
  Yerokhin

  	
  /signed/ S.V. Omelchenko

  
	
  December 27,
  2005

  	
  December 27, 2005

  
	
  Seal here

  	
  Seal here

  

 

 22

 

Form 1

The Report for the formation of the sales log

	
   

  	
   

  	
  Unique

  identifier

  	
   

  	
  Details of the seller’s

  invoice

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Date of payment of the seller’s invoice (by

  receipt of prepayment or
 by rendering of services

  on account 

  	
   

  	
  Sales

  
	
  Form

  number

  	
   

  	
  of the

  recipient

  of the bill

  	
   

  	
  Number

  	
   

  	
  Date

  (DD.MM.

  YYYY)

  	
   

  	
  Name of

  the Buyer

  	
   

  	
  TIN of the

  client

  	
   

  	
  KPP of the

  client

  	
   

  	
  of the earlier received

  prepayments)

  (DD.MM.YYYY)

  	
   

  	
  total,

  including

  VAT

  
	
   

  	
   

  	
   

  	
   

  	
  1а

  	
   

  	
  1b

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  3а

  	
   

  	
  3b

  	
   

  	
  4

  
	
   

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Total

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Including

  
	
  Sales liable to taxation at the rate of

  	
   

  	
   

  
	
  18 per cent (5)

  	
   

  	
  10 per cent (6)

  	
   

  	
   

  	
  0 per cent

  	
   

  	
   

  	
  20 per cent (8)

  	
   

  	
  Purchases

  
	
  Cost of sales

  without VAT

  (rubles,

  kopecks)

  	
   

  	
  VAT

  amount

  (rubles,

  kopecks)

  	
   

  	
  Cost of sales
 without VAT

  (rubles,

  kopecks)

  	
   

  	
  VAT

  amount

  (rubles,

  kopecks)

  	
   

  	
  (rubles, kopecks)

  	
   

  	
  Cost of sales

  without VAT (rubles, kopecks)

  	
   

  	
  VAT amount (rubles, kopecks)

  	
   

  	
   exempt from taxation (rubles, kopecks)

  
	
  5а

  	
   

  	
  5б

  	
   

  	
  6а*

  	
   

  	
  6b*

  	
   

  	
  7

  	
   

  	
  8а*

  	
   

  	
  8b*

  	
   

  	
  9*

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Invoice
  indication

  (prepayment invoice-

  01/ service payment

  invoice-02)

  	
   

  	
  Indication of services

  liable to taxation at

  the rate of 0% VAT (1)

  	
   

  	
  Number of the payment-

  accounting document — payment

  order (by receipt of prepayment

  or by rendering of services at the

  expense of the earlier received

  prepayment).

  	
   

  	
  Legal address of the client

  (central agency)

  
	
  10**

  	
   

  	
  11***

  	
   

  	
  12

  	
   

  	
  13

  
	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Legal address of
  the client 

  (central agency)

  

 

* - 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)

  

 

 23
 

 

 

The description of the fields for the DBF file

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  	 

	
  1.

  	
   

  	
  Form

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 41

  	 

	
  2.

  	
   

  	
  Рeriod_d

  	
   

  	
  С (7)

  	
   

  	
  Accounting period (MM.YYYY)

  	 

	
  3.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

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

  	 

	
  4.

  	
   

  	
  Sel_f_num

  	
   

  	
  С (21)

  	
   

  	
  Details of the seller’s invoice Number

  	 

	
  5.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

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

  	 

	
  6.

  	
   

  	
  Cust_name

  	
   

  	
  С (180)

  	
   

  	
  Client name

  	 

	
  7.

  	
   

  	
  Cust_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN of the client

  	 

	
  8.

  	
   

  	
  Cust_kpp

  	
   

  	
  N (9)

  	
   

  	
  KPP of the client

  	 

	
  9.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (13.2)

  	
   

  	
  Sales total, including VAT

  	 

	
  10.

  	
   

  	
  Pr_net_18

  	
   

  	
  N (13.2)

  	
   

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

  	 

	
  11.

  	
   

  	
  Nds_18

  	
   

  	
  N (13.2)

  	
   

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

  	 

	
  12.

  	
   

  	
  Pr_net_10

  	
   

  	
  N (13.2)

  	
   

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

  	 

	
  13.

  	
   

  	
  Nds_10

  	
   

  	
  N (13.2)

  	
   

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

  	 

	
  14.

  	
   

  	
  Pr_net_0

  	
   

  	
  N (13.2)

  	
   

  	
  Tax-free sales

  	 

	
  15.

  	
   

  	
  Pr_net_20

  	
   

  	
  N (13.2)

  	
   

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

  	 

	
  16.

  	
   

  	
  Nds_20

  	
   

  	
  N (13.2)

  	
   

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

  	 

	
  17.

  	
   

  	
  No_nds

  	
   

  	
  N (13.2)

  	
   

  	
  Sales exempt from taxation (rubles, kopecks)

  
	
  18.

  	
   

  	
  Pay_priz

  	
   

  	
  N (2)

  	
   

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

  
	
  19.

  	
   

  	
  Nds_priz

  	
   

  	
  N (1)

  	
   

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

  
	
  20.

  	
   

  	
  Cust_adr

  	
   

  	
  C(200)

  	
   

  	
  Legal address of the client (central agency)

  
	
  21.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

  	
  Date of liquidation of seller’s invoice

  
	
  22.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  C(21)

  	
   

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

  
														

 

 24
 

 

 

Form 2

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

 

	
  Form 

  number

  	
   

  	
  Ref. No.

  	
   

  	
  Unique

  identifier of

  the recipient

  of the bill

  	
   

  	
  Name of User

  	
   

  	
  Address of individual

  	
   

  	
  TIN of the client-individual

  	
   

  	
  Invoice number

  	
   

  	
  Cost of services (including VAT, rubles,
  kopecks)

  	
   

  	
  Amount of VAT in service cost (rubles,
  kopecks)

  	
   

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

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8*

  
	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Х

  
	
   

  	
   

  	
  **

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  **

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Details of the payment-accounting 

  document — payment order (by

  receipt of prepayment or by rendering

  of services on account of the earlier 

  received prepayments)

  
	
  Number

  	
   

  	
  Date

  (DD.MM.YYYY)

  
	
  9

  	
   

  	
  10

  
	
  Х

  	
   

  	
  Х

  
	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  

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

The description of the fields for the DBF file

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  	 

	
  1.

  	
   

  	
  Form

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 42

  	 

	
  2.

  	
   

  	
  Рeriod_d

  	
   

  	
  С (7)

  	
   

  	
  Accounting period (MM.YYYY)

  	 

	
  3.

  	
   

  	
  Seq_n

  	
   

  	
  N (7)

  	
   

  	
  Sequence number

  	 

	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the recipient of the bill.

  	 

	
  5.

  	
   

  	
  User_fio

  	
   

  	
  С (80)

  	
   

  	
  Name of User

  	 

	
  6.

  	
   

  	
  Cust_adr1

  	
   

  	
  C(200)

  	
   

  	
  Address of individual

  	 

	
  7.

  	
   

  	
  Cust_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN of the client

  	 

	
  8.

  	
   

  	
  Sel_f_num

  	
   

  	
  С (21)

  	
   

  	
  Invoice number

  	 

	
  9.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (13.2)

  	
   

  	
  Cost of services (including VAT, rubles, kopecks)

  	 

	
  10.

  	
   

  	
  Nds

  	
   

  	
  N (13.2)

  	
   

  	
  Amount of VAT in service cost (rubles, kopecks)

  	 

	
  11.

  	
   

  	
  Pay_priz

  	
   

  	
  N (2)

  	
   

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

  
	
  12.

  	
   

  	
  Cust_Pay_n

  	
   

  	
  С (21)

  	
   

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

  
	
  13.

  	
   

  	
  Cust_Pay_d

  	
   

  	
  D

  	
   

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

  

 

 25
 

 

 

Form 3

The Report for the formation of the purchase
log

	
   

  	
   

  	
   

  	
   

  	
  Unique identifier

  	
   

  	
  Details of the seller’s invoice

  	
   

  	
  Date of liquidation of seller’s

  	
   

  	
  Date of registration of goods (works,

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country of origin of the goods

  	
   

  	
  Purchase total, including 

  
	
   

  	
   

  	
   

  	
   

  	
   of
  the 

  	
   

  	
   

  	
   

  	
  Date

  	
   

  	
  invoice

  	
   

  	
  services

  	
   

  	
   

  	
   

  	
  TIN

  	
   

  	
  KPP

  	
   

  	
  CUSTOMS

  	
   

  	
  VAT

  
	
  Form

  	
   

  	
   

  	
   

  	
  recipient of

  	
   

  	
   

  	
   

  	
  (DD.MM.

  	
   

  	
  (DD.MM.

  	
   

  	
  (DD.MM.

  	
   

  	
  Seller’s

  	
   

  	
  of the

  	
   

  	
  of the

  	
   

  	
  DECLARATION

  	
   

  	
  (rubles,

  
	
  number

  	
   

  	
  No.

  	
   

  	
   the
  bill

  	
   

  	
  Number

  	
   

  	
  YYYY)

  	
   

  	
  YYYY)

  	
   

  	
  YYYY)

  	
   

  	
  name

  	
   

  	
  seller

  	
   

  	
  seller

  	
   

  	
  number

  	
   

  	
  kopecks)

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2а

  	
   

  	
  2b

  	
   

  	
  3**

  	
   

  	
  4***

  	
   

  	
  5***

  	
   

  	
  5а****

  	
   

  	
  5b****

  	
   

  	
  6*

  	
   

  	
  7

  
	
   

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  X

  	
   

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Including

  	
   

  	
   

  
	
  purchases liable to taxation at the rate of

  	
   

  	
   

  	
   

  	
   

  
	
  18 per cent (8)

  	
   

  	
  10 per cent (9)

  	
   

  	
   

  	
   

  	
  20 per cent (11)

  	
   

  	
   

  	
   

  	
   

  
	
  Cost of
  purchases without

  VAT (rubles, kopecks)

  	
   

  	
  VAT amount (rubles, kopecks)

  	
   

  	
  Cost of purchases without 

  VAT
 (rubles, kopecks)

  	
   

  	
  VAT amount (rubles, kopecks)

  	
   

  	
  0 per cent (rubles, kopecks)

  	
   

  	
  Cost of purchases without

  VAT (rubles, kopecks)

  	
   

  	
  VAT amount (rubles, kopecks)

  	
   

  	
  Purchases exempt from taxation (rubles,
  kopecks)

  	
   

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

  
	
  8а

  	
   

  	
  8b

  	
   

  	
  9а*

  	
   

  	
  9b*

  	
   

  	
  10*

  	
   

  	
  11а*

  	
   

  	
  11b*

  	
   

  	
  12*

  	
   

  	
  13*****

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
  Х

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

* - the columns are not filled.

** - the date of prepayment receipt.

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

**** - User’s details.

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

The description of the fields for the DBF file

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 43

  
	
  2.

  	
   

  	
  Рeriod_d

  	
   

  	
  С (7)

  	
   

  	
  Accounting period (MM.YYYY)

  
	
  3.

  	
   

  	
  Seq_n

  	
   

  	
  N (7)

  	
   

  	
  Sequence number

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the recipient of the bill.

  
	
  5.

  	
   

  	
  Sel_f_num

  	
   

  	
  С (21)

  	
   

  	
  Details of the seller’s invoice Number

  
	
  6.

  	
   

  	
  Sel_f_date

  	
   

  	
  D

  	
   

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

  
	
  7.

  	
   

  	
  Cast_Pay_d

  	
   

  	
  D

  	
   

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

  
	
  8.

  	
   

  	
  Accept_dat

  	
   

  	
  D

  	
   

  	
  Date of registration of the receipt of goods (works,
  services) (DD.MM.YYYY)

  
	
  9.

  	
   

  	
  Sel_name

  	
   

  	
  С (120)

  	
   

  	
  Name of the seller

  
	
  10.

  	
   

  	
  Sel_inn

  	
   

  	
  N (12)

  	
   

  	
  TIN of the seller

  
	
  11.

  	
   

  	
  Sel_kpp

  	
   

  	
  N (9)

  	
   

  	
  KPP of the seller

  
	
  12.

  	
   

  	
  Customs
  Declaration_num

  	
   

  	
  С (50)

  	
   

  	
  Country of origin of the goods. Customs Declaration
  number

  

 

 26
 

 

 

	
  13.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (13.2)

  	
   

  	
  Purchase total, including VAT (rubles, kopecks)

  
	
  14.

  	
   

  	
  Pr_net_18

  	
   

  	
  N (13.2)

  	
   

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

  
	
  15.

  	
   

  	
  Nds_18

  	
   

  	
  N (13.2)

  	
   

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

  
	
  16.

  	
   

  	
  Pr_net_10

  	
   

  	
  N (13.2)

  	
   

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

  
	
  17.

  	
   

  	
  Nds_10

  	
   

  	
  N (13.2)

  	
   

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

  
	
  18.

  	
   

  	
  Pr_net_0

  	
   

  	
  N (13.2)

  	
   

  	
  Tax free purchases

  
	
  19.

  	
   

  	
  Pr_net_20

  	
   

  	
  N (13.2)

  	
   

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

  
	
  20.

  	
   

  	
  Nds_20

  	
   

  	
  N (13.2)

  	
   

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

  
	
  21.

  	
   

  	
  No_nds

  	
   

  	
  N (13.2)

  	
   

  	
  Purchases exempt from taxation (rubles, kopecks)

  
	
  22.

  	
   

  	
  Nds_priz

  	
   

  	
  N (1)

  	
   

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

  

 

 27
 

 

 

Form 4

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

	
  Form

  number

  	
   

  	
  Ref.

  No.

  	
   

  	
  Unique identifier of

  the recipient

  of the bill

  	
   

  	
  Name of User

  	
   

  	
  Invoice number

  	
   

  	
  Cost of services (including VAT, rubles,
  kopecks)

  	
   

  	
  Amount of 

  VAT in

  service cost

  (rubles, kopecks)

  
	
   

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
  2

  	
   

  	
  3*

  	
   

  	
  4

  	
   

  	
  5

  
	
   

  	
   

  	
  X

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  Х

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  ***

  	
   

  	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Details of the payment order

  
	
  Number

  	
   

  	
  Date

  (DD.MM.YYYY)

  
	
  6

  	
   

  	
  7

  
	
  Х

  	
   

  	
  Х

  
	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  

* - invoice number assigned upon receipt of the
prepayment

The description of the fields for the DBF file

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 44

  
	
  2.

  	
   

  	
  Рeriod_d

  	
   

  	
  С (7)

  	
   

  	
  Accounting period (MM.YYYY)

  
	
  3.

  	
   

  	
  Seq_n

  	
   

  	
  N (7)

  	
   

  	
  Sequence number

  
	
  4.

  	
   

  	
  Subscrb_ID

  	
   

  	
  C(15)

  	
   

  	
  The unique identifier of the recipient of the bill.

  
	
  5.

  	
   

  	
  User_fio

  	
   

  	
  С (80)

  	
   

  	
  Name of User

  
	
  6.

  	
   

  	
  Sel_f_num

  	
   

  	
  С (21)

  	
   

  	
  Invoice number

  
	
  7.

  	
   

  	
  Pr_brutto

  	
   

  	
  N (13.2)

  	
   

  	
  Cost of services (including VAT, rubles, kopecks)

  
	
  8.

  	
   

  	
  NDC

  	
   

  	
  N (13.2)

  	
   

  	
  Amount of VAT in service cost (rubles, kopecks)

  
	
  9.

  	
   

  	
  Cast_Pay__n

  	
   

  	
  C(25)

  	
   

  	
  Details of the payment order Number

  
	
  10.

  	
   

  	
  Cust_Pay_d_d

  	
   

  	
  D

  	
   

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

  

 

 28
 

 

 

Form 5

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

 

	
  Form

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Cost of

  	
   

  	
  Details of the invoice

  
	
  number

  	
   

  	
  Ref. No.

  	
   

  	
  Name of representative offices

  	
   

  	
  services

  	
   

  	
  Number

  	
   

  	
  Date

  
	
   

  	
   

  	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  
	
   

  	
   

  	
  Х

  	
   

  	
  Total

  	
   

  	
   

  	
   

  	
  Х

  	
   

  	
  X

  
	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
   

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Details of the letter of confirmation

  	
   

  	
  Details of the agreement with the User

  
	
  Number

  	
   

  	
  Date

  	
   

  	
  Number

  	
   

  	
  Date

  
	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  
	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  	
   

  	
  Х

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  
	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  	
   

  	
  ***

  

 

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

The description of the fields for the DBF file

	
  Field name

  	
   

  	
  Name

  	
   

  	
  Type, size

  	
   

  	
  Description

  
	
  1.

  	
   

  	
  Form

  	
   

  	
  N (2)

  	
   

  	
  Form number. Acquires the value of 45

  
	
  2.

  	
   

  	
  Seq_n

  	
   

  	
  N (7)

  	
   

  	
  Sequence number

  
	
  3.

  	
   

  	
  Prs_n

  	
   

  	
  С (50)

  	
   

  	
  Name of representative offices

  
	
  4.

  	
   

  	
  Embassy_n

  	
   

  	
  N (13.2)

  	
   

  	
  Cost of services

  
	
  5.

  	
   

  	
  Srv_period

  	
   

  	
  C(21)

  	
   

  	
  Details of the invoice Number

  
	
  6.

  	
   

  	
  Sel_f_num

  	
   

  	
  D

  	
   

  	
  Details of the invoice Date

  
	
  7.

  	
   

  	
  Sel_f_date

  	
   

  	
  C(15)

  	
   

  	
  Details of the letter of confirmation Number

  
	
  8.

  	
   

  	
  Lettr_num

  	
   

  	
  D

  	
   

  	
  Details of the letter of confirmation Date

  
	
  9.

  	
   

  	
  Pay_doc_d

  	
   

  	
  С (25)

  	
   

  	
  Details of the agreement with the users Number

  
	
  10.

  	
   

  	
  Contract_n

  	
   

  	
  D

  	
   

  	
  Details of the agreement with the users Date

  

 

 

 

 29

 

Appendix No. 5

to Agreement No. 1096-05

dt. December 27, 2005

Acceptance Act
for Services Rendered  Under Agreement
No.                   dt.

for                          
month                   

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

	
   

  	
   

  	
  Service

  	
   

  	
  Basis for the calculation

  of the service cost

  	
   

  	
  Service Tariff, 

  	
   

  	
  Service Cost inc. 

  	
   

  	
  Including VAT,

  
	
  Ref. No.

  	
   

  	
  Description

  	
   

  	
  Title

  	
   

  	
  Value

  	
   

  	
  rubles/pcs

  	
   

  	
  VAT, rubles

  	
   

  	
  rubles

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  
	
  1

  	
   

  	
  Services,

  stipulated by

  para. 2.1. of the Agreement:

  	
   

  	
  Accrued income

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

The rendered services cost aggregated                   ,
including VAT                       .

The services were presented properly and according to
Agreement terms.

	
  General Director

  	
   

  	
  General Director 

  
	
  OAO Rostelecom

  	
   

  	
  OAO VolgaTelecom

  
	
   

  	
   

  	
   

  
	
  /signed/ D.Ye.
  Yerokhin

  	
   

  	
  /signed/ S.V.
  Omelchenko

  
	
  December 27, 2005

  	
   

  	
  December 27, 2005

  
	
  Seal here

  	
   

  	
  Seal here

  

 

 30
 

 

Appendix No. 6

to Agreement No. 1096-05

dt. December 27,
2005

List of Reporting Forms

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

1.2         F 88 Outgoing payable
exchange data - presented monthly

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

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

1.5         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.

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

The terms of
providing forms to Rostelecom Computer Center:

	
  form No.

  	
   

  	
  Terms of data submission to Computer Center
  by IC branches

  
	
  12

  	
   

  	
  7

  
	
  4

  	
   

  	
  7

  
	
  88

  	
   

  	
  5

  
	
  65

  	
   

  	
  27

  

 

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

Example of the
filling the sample.

	
  Name of firm (organization department)

  	
   

  	
  The Moscow branch of OAO Tsentrtelecom

  
	
  Document code

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
   

  
	
  Firm code

  	
   

  	
  51500х

  	
   

  	
  OKDP

  	
   

  	
  5420030

  
	
  Head of firm
  (organization department)

  	
   

  	
  Parfenov A.I.

  	
   

  	
  OKONKh

  	
   

  	
  52300

  
	
   

  	
   

  	
   

  	
   

  	
  OKATO

  	
   

  	
  50401372000

  
	
  OKPO(8
  characters)

  	
   

  	
  04856347

  	
   

  	
  OKOGU

  	
   

  	
  49008

  
	
  Organization
  department code

  	
   

  	
  0

  	
   

  	
  OKOPF

  	
   

  	
  90

  
	
   

  	
   

  	
   

  	
   

  	
  OKFS

  	
   

  	
  34

  

 

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

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

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

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

Contact Tel: 973-99-68

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

 31
 

 

 

	
  General Director

  	
   

  	
  General Director 

  
	
  OAO Rostelecom

  	
   

  	
  OAO VolgaTelecom

  
	
   

  	
   

  	
   

  
	
  /signed/ D.Ye.
  Yerokhin

  	
   

  	
  /signed/ S.V.
  Omelchenko

  
	
  December 27, 2005

  	
   

  	
  December 27, 2005

  
	
  Seal here

  	
   

  	
  Seal here

  

 

 32
 

 

Appendix
No. 7

to
Agreement No. 1096-05

dt. December 27, 2005

Parties mutual settlement procedure

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

1.1.                        Within the term
before the 25th day of
the Billing period the Operator must transfer to Rostelecom one hundred per
cent (100%) of the Accrued income for the month preceding the Billing period
for the Telecommunication Services rendered during all periods preceding the
Billing period, in accordance with the Operator’s Report.

1.2.                        Irrespective of
any provision of para. 1.1 of this Appendix 7 contradicting the understated,
before the 25th day of the Billing period the Operator must transfer to
Rostelecom, irrespective of the amount of payment received in the month
preceding the Billing period, no less than the Minimal payment in the amount of
27 % of the Accrued income for the Services rendered during the month preceding
the Billing period (para. 4.1.1 of the Agreement).

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

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

2.1.                        Rostelecom shall
pay the Operator remuneration for the Services, rendered by the Operator to
Rostelecom within the terms and in the amount indicated further. The total
amount of monetary obligation of Rostelecom for the Services rendered to
Rostelecom by the Operator in each corresponding period is calculated on the
basis of Acts of Acceptance, signed by the Parties for the corresponding
periods.

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

M = Areceived — Amin. where

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

A received   — is the Revenue earned in the
month preceding the Billing period, in accordance with the Operator’s Report,
for the Telecommunication Services rendered by Rostelecom to the Subscribers
during all periods preceding the Billing period.

A min. — the amount of the Minimal
payment, in accordance with para. 1.2. hereof.

2.3.                         The calculated
payment Y is included into the cost of the
services rendered by the Operator to Rostelecom under this Agreement for all
periods of its validity, in the part in which these services were not paid for
by the moment of the calculation of the payment.  The Parties agree that in the first place the
payments account for the services rendered during the earlier periods.

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

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

3.               In order to
cancel (partially cancel) the obligations indicated in para. 1 and 2
hereof, as well as the obligations of Rostelecom to the Operator arising from
the Agreement of connection of telecommunications networks No.                          
in the redaction dated                         
(hereinafter — “Agreement of connection”), the Parties agree upon monthly
offsetting of claims by means of signing Offset Acts on the dates when such
obligations must be fulfilled in accordance with this Agreement and the
Agreement of connection.

 33
 

 

 

	
  General Director

  	
   

  	
  General Director 

  
	
  OAO Rostelecom

  	
   

  	
  OAO VolgaTelecom

  
	
   

  	
   

  	
   

  
	
  /signed/ D.Ye.
  Yerokhin

  	
   

  	
  /signed/ S.V.
  Omelchenko

  
	
  December 27, 2005

  	
   

  	
  December 27, 2005

  
	
  Seal here

  	
   

  	
  Seal here

  

 

 34
 

 

                                                           
Appendix No. 8
               to Agreement No. 1096-05

dt. December 27, 2005

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

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

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

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

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

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

·                  complaints
from the Users.

·                  Worsening
of the financial result for OAO Rostelecom.

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

·                  Control
of billing and account data;

·                  Detailed
reconciliation

·                  comprehensive
technical study;

·                  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 Receivables due from
Subscribers and so on.

6.              Control of billing
and account data

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

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

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

·                  Minimum
non-tariffed limit,

·                  type
of the traffic round-off,

·                  Tariffs
applied.

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

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

7.               Detailed
reconciliation

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

 35
 

 

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),

·                  aspect
of the detailed reconciliation,

·                  size
of the detailed reconciliation,

·                  data
exchange type.

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

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

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

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

·                  comprehensive
technical study should be performed.

8.            Comprehensive
technical study.

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

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

·                    verification
of capacity for work of communication channels;

·                    verification
of the recording completeness  of the
tariff files;

·                    verification
of recording conditions of the tariff files;

·                    registration
of the probing calls;

·                    verification
of the routing Regulations;

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

·                    using
indirect methods of research.

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

Table
1. Dedicated reconciliation form

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Rostelecom data

  	
   

  	
  Operator data

  	
   

  	
  Discrepancies

  
	
  User 

  	
   

  	
  Tariff

  	
   

  	
   

  	
   

  	
  Direction

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  category

  	
   

  	
  category

  	
   

  	
  Direction

  	
   

  	
  code

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  Total

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  Total

  	
   

  	
  min

  	
   

  	
  % (rubles)

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 36
 

 

Table 2. Format of call
service data

	
  Tel_A*

  	
   

  	
  Tel_В*

  	
   

  	
  Mn_I*

  	
   

  	
  Mn_O*

  	
   

  	
  Date*

  	
   

  	
  Time*

  	
   

  	
  D_sec*

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

* fill-in spaces are
marked

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

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

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

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

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

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

Field D_sec*: Call duration (in seconds)

 37

 

Appendix
No. 9

to Agreement No. 1096-05

dt. December 27, 2005

REGULATIONS

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

1.              Terms and
Definitions

1.1.                             Receivables
due from Subscribers — 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 Subscribers 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.

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

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

-                    the limitation
period in relation to indebtedness has elapsed;

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

2.              General

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

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

3.              Reconcilement of
Indebtedness

Reconcilement of Receivables due from Subscribers and
Payables due Subscribers 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
Subscriber and Payables due Subscribers.

 38
 

 

4.              Adjustment of
Indebtedness

4.1.                             In
case of errors that have caused misstatement of amount of Receivables due from
Subscribers and Payables due Subscribers 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 Subscribers and Payables due Subscribers,
which have emerged in the result of:

-                        errors of
the Operator during classification of monetary funds received from subscribers;

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

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

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

-                        List of adjustments of Receivables due from
Subscribers and Payables due Subscribers as per Form 1 of the Regulations;

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

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

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

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
Subscribers and Payables due Subscribers.

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

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

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

5.              Inventory of
Indebtedness

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

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

-                                  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 Subscribers and Payables due Subscribers
as per Form 1 of the Regulations;

 39
 

 

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

-                                  Register
of documents confirming necessity of adjustment of Receivables due from
Subscribers and Payables due Subscribers 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 Subscribers and Payables due Subscribers) 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 Subscribers and Payables
due Subscribers, 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
Subscribers and Payables due Subscribers 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 Subscribers and Payables
due Subscribers.

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 Subscribers
and Payables due Subscribers 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 Subscribers and Payables due Subscribers. 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
Subscribers with Overdue Receivables, all legal measures are applied, aimed at
collection of Overdue Receivables by the Operator from Subscribers (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 Subscribers of schedules of repayment of
indebtedness and penalty accrued in accordance with conditions of the
agreement, on the basis of which the Subscribers are rendered
telecommunications by Rostelecom and/or in accordance with current law.

6.2.                    In case of
overdue fulfillment by the Subscribe 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
Subscribers 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.

 40
 

 

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 Subscribers
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 Subscribers.

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 Subscribers 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. Overdue Receivables were not written off the Operator no later
than 130 days after sending a warning letter to the Subscribers with Overdue
Receivables as indicated in para. 6.3.3. of these Regulations, sends them
to the General Court (if the User is an individual) or to Arbitrage Court (if
the User is a legal entity-non-incorporated individual entrepreneur) a claim on
charging Overdue Receivables from such User.

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

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

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

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

7.2.                    Writing-off of
indebtedness is carried out on the basis of inventory of Receivables due from
Subscribers and Payables due Subscribers conducted on the basis of Article 5
of the present Appendix. The amount of Qualified Bad Receivables and Uncalled
Payables due Subscribers 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 Subscribers from Rostelecom, the Operator
is obliged to forward to Rostelecom the following documents related to
Qualified Bad Receivables and Uncalled Payables due Subscribers, 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 Subscribers and Payables due Subscribers 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 Subscribers and Payables due Subscribers
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.

 41
 

 

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 Subscribers and Payables due Subscribers, 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 Subscribers 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.

 42

 

 

	
  

  	
  Form 1

  
	
   

  	
  I
  Approve

  
	
   

  	
   

  
	
   

  	
  (Name,
  title)

  
	
   

  	
   

  
	
   

  	
  (Date)

  

 

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

1. On accounts receivable

Debts for the services to which 18% VAT is
applied

	
  

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay for telecommunications

  associated with the adjusted debts

  	
   

  
	
   

  	
   

  	
  Period of

  	
   

  	
  towards growth of

  indebtedness

  	
   

  	
  towards reduction of

  indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Ref. No.

  	
   

  	
  indebtedness

  creation

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
     

  	
   

  	
        

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
     

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
     

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Including the total of adjusted accruals for telecommunications

  associated with the adjusted debts

  	
   

  	
  Including the aggregate Telecommunication Services payment

  amount adjustments connected with debt adjustments

  	
   

  
	
  towards growth of accruals

  	
   

  	
  towards reduction of accruals

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 

 43
 

 

Debts for the services to which 0% VAT is
applied

 

	
  

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted
  pay for telecommunications associated with the adjusted debts

  	
   

  	
  Including the total of adjusted
  accruals

  for telecommunications associated with

  the adjusted debts

  	
   

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

  	
   

  
	
  Ref. No.

  	
   

  	
  Period of

  indebtedness

  creation

  	
   

  	
  towards

  growth of

  indebtedness

  	
   

  	
  towards

  reduction of

  indebtedness

  	
   

  	
  adjusted

  balance

  	
   

  	
  towards

  pay increase

  	
   

  	
  towards pay

  reduction

  	
   

  	
  adjusted

  balance

  	
   

  	
  towards

  growth of

  accruals

  	
   

  	
  towards

  reduction of

  accruals

  	
   

  	
  adjusted

  balance

  	
   

  	
  towards

  growth

  of accruals

  	
   

  	
  towards

  reduction of

  accruals

  	
   

  	
  adjusted

  balance

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

2. On accounts payable

Debts for the services to which 18% VAT is
applied

 

	
  

  	
   

  	
   

  	
   

  	
  Total sum of adjustment for the period

  	
   

  	
  Including the total of adjusted pay for telecommunications

  associated with the adjusted debts

  	
   

  
	
   

  	
   

  	
  Period of

  	
   

  	
  towards growth

  of indebtedness

  	
   

  	
  towards reduction

  of indebtedness

  	
   

  	
  adjusted balance

  	
   

  	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  	
   

  
	
  Ref. No.

  	
   

  	
  indebtedness

  creation

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  	
  Total

  	
   

  	
  Including

  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

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

  
	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  
	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 

 44
 

 

 

Debts for the services to which 0% VAT is
applied

 

	
  

  	
   

  	
   

  	
   

  	
  Total
  sum of adjustment for the period

  	
   

  	
  Including
  the total of adjusted pay for telecommunications

  associated with the adjusted debts

  	
   

  
	
   

  	
   

  	
  Period
  of

  	
   

  	
  towards
  growth of

  indebtedness

  	
   

  	
  towards
  reduction of

  indebtedness

  	
   

  	
  adjusted
  balance

  	
   

  	
  towards
  pay increase

  	
   

  	
  towards
  pay reduction

  	
   

  	
  adjusted
  balance

  	
   

  
	
   

  	
   

  	
  indebtedness

  	
   

  	
   

  	
   

  	
  Including

  	
   

  	
   

  	
   

  	
  Including

  	
   

  	
   

  	
   

  	
  Including

  	
   

  	
   

  	
   

  	
  Including

  	
   

  	
   

  	
   

  	
  Including

  	
   

  	
   

  	
   

  	
  Including

  	
   

  
	
  Ref.
  No.

  	
   

  	
  creation

  	
   

  	
  Total

  	
   

  	
  VAT

  	
   

  	
  total

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  VAT

  	
   

  	
  Total

  	
   

  	
  VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

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

  
	
  towards pay increase

  	
   

  	
  towards pay reduction

  	
   

  	
  adjusted balance

  
	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  
	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  	
  18

  	
   

  	
  19

  	
   

  	
  20

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

 45
 

 

 

Form 2

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

 

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Adjustments

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Type
  of indebtedness

  	
   

  	
   

  	
   

  	
  towards
  growth

  of indebtedness

  	
   

  	
  towards
  reduction

  of indebtedness

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Ref.
  No.

  	
   

  	
  Period
  of

  indebtedness

  creation

  	
   

  	
  (debtor
  for services, VAT 18%

  -1/debtor for services,

  VAT 0% - 2/credit for

  services, VAT 18% -

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

  	
   

  	
  Name
  of

  counterparty

  	
   

  	
  Sum
  of

  adjustment,

  rubles

  	
   

  	
  Reduction
  of

  pay in the

  result of

  adjustment,

  rubles

  	
   

  	
  Sum
  of

  adjustment,

  rubles

  	
   

  	
  Pay
  increase in the

  result of

  adjustment,

  rubles

  	
   

  	
  Name
  and

  requisites of the

  documents in

  support of

  adjustment

  	
   

  	
  Number
  of

  Note to the

  Deed of

  Inventory *

  	
   

  	
  Number
  of

  the line in

  the Note to

  the Deed of

  Inventory*

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts receivable for the services, 18% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts receivable for the services, 0% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts receivable for the late payment penalty

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts payable for the services, 18% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Total

  	
   

  	
  accounts payable for the services, 0% VAT

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

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

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

 46
 

 

 

Form 3

	
  I Approve

  
	
   

  
	
  (Name,
  title)

  
	
   

  
	
  (Date)

  

 

 

	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Code

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
  Form on OKUD

  	
   

  	
   

  
	
  signature

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
  on OKPO

  	
   

  	
   

  
	
  organization
  department

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Type of activity

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  number

  	
   

  	
   

  
	
  Warrant for inventory-taking:

  	
   

  	
  order, resolution,
  regulation

  	
   

  	
  date

  	
   

  	
   

  
	
   

  	
   

  	
  Cross out the
  irrelevant.

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Document number

  	
   

  	
  Document date

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  DEED

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

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

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

During the
inventory-taking the committee discovered the following:

1. On accounts receivable
for the services

	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Data of the “Notes to the Deed of Inventory”

  	
   

  
	
  Ref. No.

  	
   

  	
  Number

  of account

  	
   

  	
  Account

  name

  	
   

  	
  Accounting

  figures

  	
   

  	
  Note,

  Deed

  number

  	
   

  	
  Total sum

  	
   

  	
  Including

  the

  unconfirmed

  	
   

  	
  Reasons

  	
   

  	
  Adjustments

  needed

  	
   

  	
  Bad

  debts

  	
   

  	
  Qualified

  bad

  debts

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  7

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

 47
 

 

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

  

 

 

 

 

 48

 

	
  

  	
   

  	
   

  	
  Form 4

  
	
   

  	
   

  	
   

  	
   

  
	
  Organization

  	
   

  	
   

  	
  I
  Approve

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
  (Name,
  title)

  
	
   

  	
   

  	
   

  	
   

  
	
  structure unit

  	
   

  	
   

  	
  (date)

  

 

Reference

to Deed No.        of  “       
“                 
.

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

Rostelecom

as of “        “                 .

	
  

  	
   

  	
  Borrower’s, creditor’s

  	
   

  	
  Debt

  	
   

  	
  Accounting

  	
   

  	
  Document in support of the debt

  (reconcilement act or primary documents (on

  the sums that are minimum for the

  	
   

  
	
   

  	
   

  	
  name, address and

  	
   

  	
   

  	
   

  	
  Starting

  	
   

  	
  figures, rubles,

  	
   

  	
  reconcilement act to be made out))

  	
   

  
	
  Ref. No.

  	
   

  	
  telephone number

  	
   

  	
  What for

  	
   

  	
  date

  	
   

  	
  kopecks.

  	
   

  	
  name

  	
   

  	
  number

  	
   

  	
  date

  	
   

  	
  sum

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Debts

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Sum of the debt with regard to the adjustment

  	
   

  	
   

  	
   

  
	
  unconfirmed by

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Including the bad/uncalled

  	
   

  	
   

  	
   

  
	
  the borrowers

  	
   

  	
  Reasons

  	
   

  	
  Adjustments needed

  	
   

  	
  Total

  	
   

  	
  sum

  	
   

  	
  classification

  	
   

  	
  Notes

  	
   

  
	
  11

  	
   

  	
  12

  	
   

  	
  13

  	
   

  	
  14

  	
   

  	
  15

  	
   

  	
  16

  	
   

  	
  17

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Accountant

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  signature

  	
   

  	
  name

  	
   

  	
   

  

 

 

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

Notes:

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

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

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

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

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

 49
 

 

 

	
  

  	
  Form 5

  
	
   

  	
   

  
	
   

  	
  I
  Approve

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
  (Name,
  title)

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
  (Date)

  

 

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

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

Part 1. General

	
  Name of operator:

  	
   

  	
   

  	
   

  
	
  Number and date of the
  document:

  	
   

  	
   

  	
   

  
	
  Responsible division:

  	
   

  	
   

  	
   

  
	
  Performer and their
  contacts:

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

  
	
  Debtor/creditor legal
  address and physical address:

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

  
	
  VAT in the indebtedness
  (rubles)

  	
   

  	
   

  	
   

  
	
  Type of indebtedness
  (accounts receivable / accounts payable):

  	
   

  	
   

  	
   

  
	
  Date of indebtedness
  creation in the record:

  	
   

  	
   

  	
   

  
	
  Date of inventory
  accounting of the indebtedness:

  	
   

  	
   

  	
   

  
	
  Grounds for indebtedness write-off:

  	
   

  	
   

  	
   

  

 

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

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

  
	
  For indebtedness
  write-off due to limitation period expiry:

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

  
	
  Number and date
  of the executive document:

  	
   

  	
   

  	
   

  

 

 50
 

 

 

	
  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)

  

 

 

 51

 

Form 6

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

 

	
  Ref.

  No.

  	
   

  	
  Name of

  counterparty

  	
   

  	
  Period of 

  indebtedness 

  creation

  	
   

  	
  Type of indebtedness 

  (debtor for services, 

  VAT 18% -1/debtor 

  for services, VAT 0% 

  - 2/credit for services,

  VAT 18% - 3/credit 

  for services, 

  VAT 0% - 4)

  	
   

  	
  Grounds for indebtedness

  write-off 

  (period of limitation 

  expiry —1/ legal entity 

  liquidation — 

   2/ death of the

   individual — 3/ 

  expiry of period for 

  sending an executive 

  document —4)

  	
   

  	
  Sum of indebtedness 

  (rubles, koppeks,)

  	
   

  	
  Including VAT 

  (rubles,

  koppeks,)

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
  Accounts receivable

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to period of limitation expiry

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to legal entity liquidation

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to the death of the individual

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

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

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
  Accounts payable

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to period of limitation expiry

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to legal entity liquidation

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Due to the death of the individual

  	
   

  	
   

  	
   

  	
   

  

 

	
  Director

  	
   

  	
  (Full name)

  
	
   

  	
   

  	
   

  
	
  Chief accountant

  	
   

  	
  (Full name)

  

 

 

 

Form 7

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

1. Accounts receivable for services

	
  

  	
   

  	
  Period of indebtedness creation

  	
   

  	
  Sum of indebtedness for services with

  VAT rate of 18%

  	
   

  	
  Sum of indebtedness 

  for services with VAT 

  rate of 0%

  	
   

  
	
  Ref. No.

  	
   

  	
  Month

  	
   

  	
  Year

  	
   

  	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

2. Accounts payable

	
  

  	
   

  	
  Period of indebtedness creation

  	
   

  	
  Indebtedness for services 

  with VAT rate of 18%

  	
   

  	
  Indebtedness for  services 

  with VAT rate of 0%

  	
   

  
	
  Ref. No.

  	
   

  	
  Month

  	
   

  	
  Year

  	
   

  	
  Total

  	
   

  	
  Including VAT

  	
   

  	
  Total

  	
   

  	
  Including VAT

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Director

  	
  (Full name)

  
	
   

  	
   

  
	
  Chief accountant

  	
  (Full name)

  

 

 

 

 

Form 8

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

 

	
  

  	
   

  	
  Period of indebtedness write-off

  	
   

  	
   

  	
   

  	
  Sum received on

  account of

  	
   

  
	
  Ref. No.

  	
   

  	
  Month

  	
   

  	
  Year

  	
   

  	
  Name of counter party

  	
   

  	
  indebtedness

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  
	
  

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

	
  Director

  	
  (Full name)

  
	
   

  	
   

  
	
  Chief accountant

  	
  (Full name)

  

 

 

 

 54

 

 

Form 9

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

 

 

	
  

  	
   

  	
  User information

  	
   

  	
  Indebtedness information

  	
   

  
	
   

  	
   

  	
  Name of user —

  	
   

  	
  Legal address 

  	
   

  	
  TIN of 

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  legal entity/ 

  	
   

  	
  of the legal entity/

  	
   

  	
  the legal entity and 

  	
   

  	
  Sum of indebtedness

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Services payment

  	
   

  
	
   

  	
   

  	
  Full name of the

  	
   

  	
  individual telephone 

  	
   

  	
  of the individual —

  	
   

  	
  total , 

  	
   

  	
  including  

  	
   

  	
  Period of 

  	
   

  	
  Established date of 

  	
   

  	
  account details

  	
   

  
	
  Ref. No.

  	
   

  	
  user- individual

  	
   

  	
  installation address

  	
   

  	
   individual entrepreneur

  	
   

  	
  rubles

  	
   

  	
  VAT, rubles

  	
   

  	
  service rendering

  	
   

  	
  services payment

  	
   

  	
  number

  	
   

  	
  date

  	
   

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  
	
  

  	
   

  	
  Total

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  X

  	
   

  	
  XExhibit 4.21

AGREEMENT

On
Amendments to Networks Interconnection Contract No. 03-01-01 dated August 01,
2003

 

	
  The City of Moscow

  	
   

  	
  Date: January 01, 2006

  

 

This Agreement is entered into by and between
Rostelecom, Open Joint-Stock Company for Long-Distance and International
Telecommunications, hereinafter, “Rostelecom”, represented by OAO Rostelecom
General Director D.Ye. Yerokhin, authorized to act by Charter, on the one part,
and “North-Western Telecom”, an Open Joint-Stock Company, hereinafter referred
to as the “Operator”, represented by General Director V.A. Akulich, authorized
to act by Charter, on the other part, hereinafter collectively referred to as
the “Parties”, as follows:

1. To state the agreement on
network interconnection No 03-01-01 dated August 1, 2003 in
edition provided in Attachment No 1 to this Agreement.

2. The monetary obligations
arising from and unfulfilled as for the effective date of Agreement dated
01.08.2003 No. 03-01-01 shall be fulfilled in accordance with
the Networks Interconnection Contract No. 03-01-01
dt. 01.08.2003 valid before the effective date of this Agreement.

3. As for the effective date of this Agreement the
Parties’ telecommunication networks are virtually interconnected, all
interconnection points required by current law of the Russian Federation are
available and the stages of Connection Services (first, second and third)
stated in paragraph 1.10. Of the Agreement (definition of “Connection Service”),
provided in Attachment No 1 to this Agreement in regard of existing at inuring
moment connection points are rendered, obligation of Rostelecom to render
Connection Service in regard of existing connections points is related only to
the fourth period of its rendering.

4. This Agreement shall enter
in force from the date of its signing by the Parties. The rights and
obligations of the Parties arise from the moment of the ratification by the
competent authorities of the Parties if such decision is required by the
current law of the Russian Federation but not earlier than 31.12.2005.

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

	
  OAO Rostelecom:

  	
  OAO North-Western Telecom:

  
	
   

  	
   

  
	
  Legal address:

  	
  Legal address: Russia 191186,

  
	
  127091, Moscow, Delegatskaya st. 5

  	
  St. Petersburg, 14/26 Gorohovaya Str.

  
	
  Physical address:

  	
  Physical address: Russia 191186,

  
	
  15 Dostoevskogo Str.,

  	
  St. Petersburg, 14/26 Gorohovaya Str.

  
	
  191002 St. Petersburg, Russia

  	
  Tel.: (812) 119-93-24

  
	
  Tel.: (812) 164-23-29

  	
  Fax: (812) 110-62-77

  
	
  Fax: (812) 164-15-49

  	
  INN 7808020593

  
	
  INN 7707049388

  	
  «Telecombank» JSC

  
	
  Account No. 40702810455020137429

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

  
	
  In JSCB “Severo-Zapadny Bank”, OPERU,

  	
  Acc: No. 407 028 101 000 000 012 17

  
	
  Correspond. Acc. 30101810500000000653,

  	
  BIC: 44 030 791KPP: 783450001

  
	
  BIK 044030653, OKONH 52300,

  	
  OKONH/OKVED 52300,72200

  
	
  OKPO 17514186

  	
  OGRN 102 780 916 984 9

  
	
   

  	
  OKPO 01166228

  
	
   

  	
   

  
	
  General Director

  	
  General Director

  
	
  OAO Rostelecom

  	
  OAO North-Western Telecom

  
	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
  /signed/ V.A. Akulich

  
	
   

  	
   

  
	
  Date January 01, 2006

  	
  Date December 27, 2005

  
	
   

  	
   

  
	
  Seal here

  	
  Seal here

  

 

 

 1
 

 

Appendix No. 1

to Agreement

dt. January 01, 2006

On Amendments to

Networks Interconnection Contract No. 03-01-01

dt. August 01, 2003

CONTRACT

on
Network Connection

This Contract is entered into by and between
Rostelecom, Open Joint-Stock Company for Long-Distance and International
Telecommunications, hereinafter, “Rostelecom”, represented by OAO Rostelecom
General Director D.Ye. Yerokhin, authorized to act by Charter, on the one part,
and “North-Western Telecom”, an Open Joint-Stock Company, hereinafter referred
to as the “Operator”, represented by General Director V.A. Akulich, authorized
to act by Charter, on the other part, hereinafter collectively referred to as
the “Parties”, as follows:

1                 Terms
and Definitions

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

1.1                     “ATE” means automatic trunk exchange.

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

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

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

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

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

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

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

а) the telecommunication network of such
an operator is interconnected into the network of the Operator on the local
and/or zonal level;

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

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

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

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

 2
 

 

 

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

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

Third stage: interconnection of the Parties’
telecommunication networks.

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

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

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

2                             Subject Matter of the Contract

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

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

3                             Rights and Obligations of the Parties

3.1                       Rostelecom
undertakes the following obligations:

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

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

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

3.1.4             To
perform billing and tariffication of Traffic admission services on codes
80Х 200(100) (Rostelecom IS  services),
on codes 80Х Х1Х2Х3 (where Х1Х2Х3- code of the 
Operator IS  interconnected to
Rostelecom’s network) admitted by the Operator from/to Rostelecom’s
telecommunication networks from/to the Operator’s telecommunication networks in
accordance with terms set herein.

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

3.1.6             To
inform the Operator in writing about entry or/and changing codes with defining
tariff zone not less than 15 days prior of such entries.

3.2                         Rostelecom has a right:

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

3.2.2             To
define routing of interurban and international traffic including signaling one
in the section “Automatic Telephone Network of the Operator - Telecom adjacent
node Automatic Switching node, ATE, IMTS, International Switching Node

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

3.2.4             To
inquire information from the Operator concerning state of networks of the
Operator used while rendering Connection and Traffic admission service in
accordance with the provisions of this Agreement.

 3
 

 

 

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

3.3                       The Operator
undertakes the following obligations:

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

3.3.2             To
pay for Connection Services rendered by Rostelecom

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

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

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

3.3.6             To
render services of interurban dial-up initiation and dial-up transit of only
those codes, stipulated in Attachment No 2 to this Agreement as well as of the
codes specified in written notifications directed to the Operator from behalf
Rostelecom.

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

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

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

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

3.4                       The Operator has
the following rights:

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

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

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

4                             Mutual obligations of the Parties:

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

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

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

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

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

 4
 

 

 

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

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

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

4.9                       To keep data on
the traffic admitted within the terms set by current law.

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

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

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

5                             Essential provisions of network interconnection
and their interaction

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

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

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

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

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

5.6                       Connection
Services and Traffic admission services are established in paragraphs 1.10 and
1.12 herein. Terms of traffic admission are set by current law, licenses of
interacting Operators and by specifications of interconnection.

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

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

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

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

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

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

 5
 

 

 

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

6.4                       Acceptance of
Traffic admission services is carried out by Rostelecom every month in virtue
of Acceptance Report on Traffic admission signed by both Parties drawn up
accounting the following data:

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

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

6.5                       Payment of
Connection Service on the fourth stage is undertaken by the Operator monthly
within 10 days from the moment of signing Connection Service Acceptance Report
by both of the Parties. Connection services including other stages according to
the Section 1.10, are rendered by Rostelecom and are paid by the Operator
in the order  stipulated by additional
Agreement to this Contract.

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

6.6.1             The
report on natural volume of the services rendered within the previous month for
call initiation and call transit except for the data on the volume of the
services rendered  for call initiation
and call transit on codes 80Х 100, 80Х 200, and on codes 80Х
Х1Х2Х3  (where
Х1Х2Х3- code of the 
Operator IS  interconnected to
Rostelecom’s network) shall be submitted by the Operator on the 15th day of
every month at the latest to the Computer Center of Rostelecom (hereinafter
referred to as Rostelecom CC) in accordance with the provisions set in Appendix
No._5 attached herein.

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

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

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

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

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

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

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

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

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

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

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

 6
 

 

 

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

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

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

If
the Operator’s data on the cost of the rendered Traffic admission Services
differ from the data of Rostelecom by more than 3%, Rostelecom sends the
Operator the Reconciliation Report of the data on the Traffic admitted and the
cost of the services rendered, indicating the acknowledged and disputed data
volumes.

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

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

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

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

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

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

7                             Interaction between the Parties

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

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

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

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

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

8                             Disputes

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

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

 7
 

 

 

9                             Responsibility of the Parties Limits of
responsibility

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

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

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

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

9.5                       Neither of the
Parties does not bear responsibility for non-observance of payment terms for
the services, rendered to the others Party according to this Contract, and also
for default of other obligations connected to transfer of any messages,
notices, documents to other Party in connection with change of the essential
elements of other Party, in case if other Party has not notified about changing
of the essential elements in the order stipulated in Section 4.6 of this
Contract.

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

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

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

9.9                       Should the
Operator violate provisions of paragraphs 3.3.4 - 3.3.5 Rostelecom shall be
entitled for the forfeit for such traffic in the amount of two hundred thousand
(200,000) rubles. The Operator is obliged to pay to Rostelecom the forfeit
within the period of ten (10) banking days from the moment of the receipt
of the corresponding payment demand.

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

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

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

9.12                 Rostelecom shall not be
responsible for any losses, claims and other expenses of the Operator,
subscribers or third parties as a result of activity or inactivity of the
Operator, its employees, agents, representatives or 

 8
 

 

invitees.
The Operator agrees to protect Rostelecom from any responsibility for such
losses, claims and damage, as well as for legal expenses and other expenses.

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

10                       Force Majeure Circumstances

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

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

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

11                      Notifications

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

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

12                      Term of validity and termination of the
Contract

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

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

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

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

13                      Miscellaneous

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

13.2                  If in case of adopting by
state authorities of Russian Federation legal acts regulating relations in
telecommunication branch, those mandatory provision contained in the
appropriate legal acts will come into collision with any provisions of this
Contract, the Parties undertake to change the appropriate sections of the
Contract with purpose of bringing them to conformity with such legislative
norms. If change of the current legislation of Russian Federation will cause
nihility of this Contract, and such situation can not be corrected by inserting
changes to the Contract, the Parties undertake to terminate this Contract

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

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

13.5                 Appendices hereto:

 9
 

 

 

Appendix No.1 “Tariff (rates) for services rendered under Contract”;

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

Appendix No.3 “Connection Services Report”;

Appendix No.4 “Traffic admission Services Report”;

Appendix No.5 “Interaction between Rostelecom and the Operator
Participating in the Course of Exchange of Information on Services Rendered”;

Appendix No.6 “Interaction between Rostelecom and the Operator in the
Course of Reconciliation od Data on Long-Distance and International Traffic
Admission”

Appendix No.7 “Settlement Procedure for Traffic Admission Services”

Appendix No.8 “Specifications of Interconnection”

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

14                      Address and details of the Parties:

	
  OAO Rostelecom:

  	
  OAO North-Western Telecom:

  
	
   

  	
   

  
	
  Legal address:

  	
  Legal address: Russia 191186,

  
	
  127091, Moscow, Delegatskaya st. 5

  	
  St. Petersburg, 14/26 Gorohovaya Str.

  
	
  Physical address:

  	
  Physical address: Russia 191186,

  
	
  15 Dostoevskogo Str.,

  	
  St. Petersburg, 14/26 Gorohovaya Str.

  
	
  191002 St. Petersburg, Russia

  	
  Tel.: (812) 119-93-24

  
	
  Tel.: (812) 164-23-29

  	
  Fax: (812) 110-62-77

  
	
  Fax: (812) 164-15-49

  	
  INN 7808020593

  
	
  INN 7707049388

  	
  «Telecombank» JSC

  
	
  Account No. 40702810455020137429

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

  
	
  In JSCB “Severo-Zapadny Bank”, OPERU,

  	
  Acc: No. 407 028 101 000 000 012 17

  
	
  Correspond. Acc. 30101810500000000653,

  	
  BIC: 44 030 791KPP: 783450001

  
	
  BIK 044030653, OKONH 52300,

  	
  OKONH/OKVED 52300,72200

  
	
  OKPO 17514186

  	
  OGRN 102 780 916 984 9

  
	
   

  	
  OKPO 01166228

  
	
   

  	
   

  
	
  General Director

  	
  General Director

  
	
  OAO Rostelecom

  	
  OAO North-Western Telecom

  
	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
  /signed/ V.A. Akulich

  
	
   

  	
   

  
	
  Date January 01, 2006

  	
  Date December 27, 2005

  
	
   

  	
   

  
	
  Seal here

  	
  Seal here

  

 

 10

 

	
  Appendix No. 1

  
	
  to
  Contract No. 03-01-01

  
	
  dt. 01.08.2003

  

 

Tariffs
(rates) for Services Rendered Under Contract No. 03-01-01 dt.
01.08.2003

1.1.Traffic admission services rendered by the  Operator:

	
   

  	
   

  	
   

  	
   

  	
  Billing rate, 

  ruble/min.

  
	
  No.

  	
   

  	
  Description of the service

  	
   

  	
  АВС

  =011

  	
   

  	
  АВС =811

  	
   

  	
  АВС =812

  	
   

  	
  АВС =813

  	
   

  	
  АВС =814

  	
   

  	
  АВС =815

  	
   

  	
  АВС =816

  	
   

  	
  АВС =817

  	
   

  	
  АВС =818

  	
   

  	
  АВС =820

  	
   

  	
  АВС =821

  
	
  1

  	
   

  	
  Long-distance call initiation including codes
  80Х 200(100), 1080X

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.571

  	
   

  	
  0.571

  	
   

  	
  0.917

  	
   

  	
  1.121

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  1.121

  	
   

  	
  0.713

  	
   

  	
  1.121

  
	
  2

  	
   

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

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.571

  	
   

  	
  0.571

  	
   

  	
  0.917

  	
   

  	
  1.121

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  1.121

  	
   

  	
  0.713

  	
   

  	
  1.121

  
	
  3

  	
   

  	
  Call transit service

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.571

  	
   

  	
  0.571

  	
   

  	
  0.917

  	
   

  	
  1.121

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  1.121

  	
   

  	
  0.713

  	
   

  	
  1.121

  
	
  4

  	
   

  	
  Termination of calls to the Operator’s network

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.571

  	
   

  	
  0.571

  	
   

  	
  0.917

  	
   

  	
  1.121

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  1.121

  	
   

  	
  0.713

  	
   

  	
  1.121

  
	
  5

  	
   

  	
  Termination of calls to the Associated Operator’s
  network

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  0.571

  	
   

  	
  0.571

  	
   

  	
  0.917

  	
   

  	
  1.121

  	
   

  	
  0.713

  	
   

  	
  0.713

  	
   

  	
  1.121

  	
   

  	
  0.713

  	
   

  	
  1.121

  

 

1.2.Connection
Services rendered by Rostelecom:

	
  No.

  	
   

  	
  Description of the service

  	
   

  	
  Tariff, ruble/month for 1 TF channel

  
	
  1

  	
   

  	
  Maintenance of telecommunication facilities at the
  interconnection point

  	
   

  	
  206.7

  

 

Comment:

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

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

 11
 

 

 

	
  OAO Rostelecom:

  	
   

  	
  OAO North-Western Telecom:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  
	
  OAO Rostelecom

  	
   

  	
  OAO North-Western Telecom

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
   

  	
  /signed/ V.A. Akulich

  
	
   

  	
   

  	
   

  
	
  Date January 01, 2006

  	
   

  	
  Date December 27, 2005

  
	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  	
  Seal here

  

 

 12

 

 

Appendix
No. 2

to Contract No. 03-01-01

dt. 01.08.2003

Long-Distance
and International Codes

for Traffic
Admission Services from Numbering Area of the Operator

	
  No.

  	
   

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

  	
   

  	
  Code ABC
  / DEF

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ABAKAN

  	
   

  	
  390

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ANADYR

  	
   

  	
  427

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ARKHANGELSK

  	
   

  	
  818

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  ASTRAKHAN

  	
   

  	
  851

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  

 

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

 

	
  OAO Rostelecom:

  	
   

  	
  OAO North-Western Telecom:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  
	
  OAO Rostelecom

  	
   

  	
  OAO North-Western Telecom

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
   

  	
  /signed/ V.A. Akulich

  
	
   

  	
   

  	
   

  
	
  Date January 01, 2006

  	
   

  	
  Date December 27, 2005

  
	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  	
  Seal here

  

 

 13

 

Appendix No. 3

to Contract No. 03-01-01 

dt. 01.08.2003

Connection
Services Report,

Under Contract No. 03-01-01 dt. 01.08.2003

for ______________ month _________

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

Services rendered by Rostelecom

	
  Ref.

  No.

  	
   

  	
  Description

  of the service

  	
   

  	
  Measurement

  unit

  	
   

  	
  Number

  	
   

  	
  Service Tariff, rubles/pcs

  	
   

  	
  Service Cost w/o VAT, rubles

  	
   

  	
  including VAT, rubles

  	
   

  	
  Service Cost inc. VAT, rubles

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  
	
  1

  	
   

  	
  Connection
  Services

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  2

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

The rendered services cost aggregated 
________, including VAT _______.

Comment:

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

	
  OAO Rostelecom:

  General Director

  OAO Rostelecom

  	
   

  	
  OAO North-Western Telecom:

  General Director

  OAO North-Western Telecom

  
	
   

  	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  Date January 01, 2006

  Seal here

  	
   

  	
  /signed/ V.A. Akulich

  Date December 27, 2005

  Seal here

  

 

 14
 

 

Appendix No. 4

to Contract No. 03-01-01 

dt. 01.08.2003

Traffic
Admission Services Report,

Under Contract No._________ dt.

for ______________ month _________

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

Services rendered by the Operator

	
  Ref. No.

  	
   

  	
  Description of the service

  	
   

  	
  Measurement unit

  	
   

  	
  Number

  	
   

  	
  Service Tariff, rubles/

  pcs

  	
   

  	
  Service Cost w/o VAT, rubles

  	
   

  	
  including VAT, rubles

  	
   

  	
  Service Cost inc. VAT, rubles

  
	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  
	
  1

  	
   

  	
  Long-distance
  call initiation including codes 80X 200(100), 10 80(X)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  2

  	
   

  	
  Long-distance
  call initiation on codes 80X X1X2X3 (where X1X2X3 code of the Operator IS
  interconnected to Rostelecom’s ATES in Moscow)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  3

  	
   

  	
  Call transit
  service

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  4

  	
   

  	
  Termination of
  calls to the

  Operator’s network

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  5

  	
   

  	
  Termination of
  calls to the Associated Operator’s network

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  6

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

The rendered services cost aggregated  ________, including VAT _______.

The services were presented properly and according to
Agreement terms.

Comment:

 15
 

 

 

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

	
  OAO Rostelecom:

  	
   

  	
  OAO North-Western Telecom:

  
	
   

  	
   

  	
   

  
	
  General Director

  OAO Rostelecom

  	
   

  	
  General Director

  OAO North-Western Telecom

  
	
   

  	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  Date January 01, 2006

  Seal here

  	
   

  	
  /signed/ V.A. Akulich

  Date December 27, 2005

  Seal here

  

 

 16

 

 

Appendix
No.5

to Contract No. 03-01-01

dt. 01.08.2003

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

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

2.               This Appendix shall state the
following procedures:

2.1                                 format of the
initial information on call initiation and transit services;

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

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

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

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

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

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

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

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

5.               Outgoing data shall
be submitted as follows:

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

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

Form 1.
Name and structure of files.

1.1.
Name of files.

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

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

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

Space T — abbreviation of transit traffic of the
Operator.

1.2.
Structure of files.

The pattern has the following structure:

Beginning

ZSZS (Test transmission)

Mandatory part of the pattern

 17
 

 

 

NNNN (Test transmission)

End

Where:

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

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

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

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

1st line:

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

2d  line and
subsequent lines:

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

last line:

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

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

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

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

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

Samples of outgoing codes

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

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

101201 — one of the codes for USA, 101204 — one t of
the codes for Canada

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

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

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

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

Colons between spaces are mandatory.

	
  OAO Rostelecom:

  	
   

  	
  OAO North-Western Telecom:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  
	
  OAO Rostelecom

  	
   

  	
  OAO North-Western Telecom

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
   

  	
  /signed/ V.A. Akulich

  
	
   

  	
   

  	
   

  
	
  Date January 01, 2006

  	
   

  	
  Date December 27, 2005

  
	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  	
  Seal here

  

 

 18
 

 

 

Appendix No. 6

to Contract No. 03-01-01

dt. 01.08 2003

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

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

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

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

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

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

5.1                                 reconciliation
of billing and invoices,

5.2                                 detailed
reconciliation

5.3                                 comprehensive
technical study;

6.                     Reconciliation of billing and invoices:

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

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

6.2.1.                             minimal  non-tariff limit of the calls,

6.2.2.                             type
of the traffic round-off,

6.2.3.                             tariffs.

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

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

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

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

7.                     Detailed reconciliation

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

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

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

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

7.2.3.                    aspect of the
detailed reconciliation,

7.2.4.                    size of the
detailed reconciliation,

7.2.5.                    data exchange
type.

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

7.3                                 Detailed
reconciliation is conducted under the agreement of the Parties using the
resources of Rostelecom and/or Operator. The results of the reconciliation,
performed by Rostelecom, shall be sent to the address of 

 19
 

 

 

Operator not later
than after seven (7) working days from concordance of the operation
factors, indicated in para. 7.2 of the Appendix.

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

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

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

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

7.5.2.                    comprehensive
technical study should be performed.

8.                     Comprehensive technical study.

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

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

8.2.1.                    verification
of capacity for work of communication channels;

8.2.2.                    verification
of the recording completeness  of the
tariff files;

8.2.3.                    verification
of recording conditions of the tariff files;

8.2.4.                    registration
of the probing calls;

8.2.5.                    verification
of the routing Regulations;

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

8.2.7.                    using indirect
methods of research.

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

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

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

	
  Operator

  
	
   

  
	
  Description of
  communication services with discrepancies detected

  
	
   

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

  
	
   

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

  
	
   

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

  
	
   

  
	
  Discrepancies

  
	
   

  
	
  Period dates

  
	
   

  
	
  Traffic
  direction (incoming/outgoing/transit)

  
	
   

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

  
	
   

  
	
  Charges for
  traffic according to Rostelecom

  
	
   

  
	
  Charges for
  traffic according to the Operator

  
	
   

  
	
  Discrepancies in
  charges

  
	
   

  
	
  Volume of
  traffic according to Rostelecom

  
	
   

  
	
  Volume of
  traffic according to the Operator

  
	
   

  
	
  Discrepancies
  between volumes

  

 

 20
 

 

 

Table 2. Dedicated reconciliation form

	
  Direction

  	
   

  	
  Direction
  code

  	
   

  	
  Rostelecom data

  	
   

  	
  Operator data

  	
   

  	
  Discrepancies

  
	
   

  	
   

  	
   

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  Total

  	
   

  	
  min

  	
   

  	
  tariff

  	
   

  	
  Total

  	
   

  	
  % (min)

  	
   

  	
  % (rubles)

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

Table 3. Format of
call service data

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

	
  Tel_A*

  	
   

  	
  Tel_B*

  	
   

  	
  Mn_I*

  	
   

  	
  Mn_O*

  	
   

  	
  Date*

  	
   

  	
  Time*

  	
   

  	
  D_sec*

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

*       fill-in
spaces are marked

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

2.      Field Te2_B*:
Number of the subscriber B phone

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

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

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

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

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

	
  OAO Rostelecom:

  	
   

  	
  OAO North-Western Telecom:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  
	
  OAO Rostelecom

  	
   

  	
  OAO North-Western Telecom

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  	
   

  	
  /signed/ V.A. Akulich

  
	
   

  	
   

  	
   

  
	
  Date January 01, 2006

  	
   

  	
  Date December 27, 2005

  
	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  	
  Seal here

  

 

 21
 

 

 

Appendix No. 7

to Contract No. 03-01-01

Dated 01.08.2003

SETTLEMENT
PROCEDURE FOR TRAFFIC ADMISSION SERVICES

Whereas the Parties  confirm and accept that amounts payable and
terms of payment for Connection services rendered by  Rostelecom to the Operator and for Traffic
admission services rendered by the Operator to Rostelecom shall be determined
in accordance with fulfillment by the Parties obligations specified in
Agreement No. 743-05-23 dated 01.01.2006 (hereinafter referred
to as “Assistance Agreement”) concluded between them now therefore the Parties
agree to establish the following procedures for payments on this Contract:

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

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

X = Areceived. — Amin — M, where

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

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

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

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

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

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

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

	
  OAO Rostelecom:

  	
   

  	
  OAO North-Western Telecom:

  
	
   

  	
   

  	
   

  
	
  General Director

  	
   

  	
  General Director

  
	
   

  	
   

  	
   

  
	
  OAO Rostelecom

  	
   

  	
  OAO North-Western Telecom

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  /signed/ D.Ye.
  Yerokhin

  	
   

  	
  /signed/ V.A. Akulich

  
	
   

  	
   

  	
   

  
	
  Date
  January 01, 2006

  	
   

  	
  Date December 27, 2005

  
	
   

  	
   

  	
   

  
	
  Seal here

  	
   

  	
  Seal here

  

 

 22

 

Appendix No. 8

to Contract No. 03-01-01

Dated 01.08.2003

 

	
  AGREED

  Operator

  	
   

  	
  APPROVED

  Rostelecom

  

 

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

	
  Title

  	
   

  	
  Contents

  
	
  1. General Requirements

  	
   

  	
   

  
	
  1.1.Number and registration series of Rostelecom’s
  license

  	
   

  	
   

  
	
  1.2. Type of activity of
  Rostelecom

  	
   

  	
   

  
	
  1.3. Licensed territory of Rostelecom

  	
   

  	
   

  
	
  1.4. Duration of license of
  Rostelecom

  	
   

  	
   

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

  	
   

  	
   

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

  	
   

  	
   

  
	
  1.7. Type of activity of the Operator

  	
   

  	
   

  
	
  1.8. Licensed territory of
  the Operator

  	
   

  	
   

  
	
  1.9. Duration of license of the Operator

  	
   

  	
   

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

  	
   

  	
   

  
	
  2.Level on connection

  	
   

  	
  Level of long-distance connection

  
	
  3. Geographical numbering
  area covered by ATE of the Operator

  	
   

  	
  Name of geographical numbering area and code of
  geographical area

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

  	
   

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

  
	
   

  	
   

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

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

  	
   

  	
   

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

  	
   

  	
   

  

 

 

 

	
  Title

  	
   

  	
  Contents

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

  	
   

  	
   

  
	
  8. Limits of responsibility

  	
   

  	
  To the Operator’s ATE

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

  	
   

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

  
	
  10. Accessing structure

  	
   

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

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

  	
   

  	
  Number of channels

  
	
  12. Minimal and maximal load at interconnection
  points

  	
   

  	
  Number of Erl.

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

  	
   

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

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

  
	
  14. Alarm

  	
   

  	
   

  
	
  14.1. Alarm

  	
   

  	
  Associated signaling channel 7.

  
	
  14.2. Network indicator NI of switching node of
  interconnected Operator

  	
   

  	
   

  
	
  14.3. Code of alarm point
  Operator’s ATE

  	
   

  	
   

  
	
  14.4. Code of alarm point of switched unit of
  Rostelecom

  	
   

  	
   

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

  	
   

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

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

  	
   

  	
  - for operation within public communication
  networks: ABC (DEF)-ab — ABC (DEF)-a!b!

  
	
  16. Network clock
  synchronization

  	
   

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

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

  	
   

  	
  On the Operator’s ATE

   

  On switching units of Rostelecom.

  

 

 

 

	
  Title

  	
   

  	
  Contents

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

  	
   

  	
  1 sec

  
	
  19. Free of charge interval

  	
   

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

  
	
  20. Signal traffic
  accounting

  	
   

  	
  If signal traffic admission service is available.

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

  	
   

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

  
	
  22. Stages of
  interconnection

  	
   

  	
  if necessary

  
	
  23. Requirements for equipment of interconnected
  networks

  	
   

  	
   

  
	
  24. Requirements for quality
  of services

  	
   

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

   

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

  
	
  25.Requirements for implementation of
  interconnection

  	
   

  	
  ·  Execution of an agreement on interconnection
  of telecommunication networks;

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

  ·  Development of estimates for
  interconnection;

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

  ·  Measurements of electrical specifications of
  digital channel;

  ·  Testing Associated signaling channel 7;

  ·  Verification of correctness of traffic of
  accounting;

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

  	
   

  	
  ·  agreement on interconnection of
  communication networks;

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

  ·  approved packet of estimates for
  interconnection with expert decision;

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

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

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

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

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

  

 

 

 

	
  Title

  	
   

  	
  Contents

  
	
  27. Supplementary requirements

  	
   

  	
  ·  term of validity of specifications,

  ·  additional information which is not revealed
  above.

  

 

 

Appendix No. 9

to
Contract No. 03-01-01

dt.
01.08.2003

Structure and procedure for
exchange of information on the Subscribers

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

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

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

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

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

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

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

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

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

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

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

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

6.3              execution of
analytical reports and statistics for internal usage,

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

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

Structure of data

Each
data file shall be structured as follows:

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

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

...

</main>

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

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

For
files MS DOS: cp866,

For
files  Linux: koi8-r.

 28
 

 

version
— version of communication protocol (current version 1.0)

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

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

company_id
— value Sending Company Code - Operator.

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

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

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

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

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

<insert oper_date=“oper_date”>

—
frame

</insert>

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

<update oper_date=“oper_date”>

—
frame

</update>

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

<delete oper_date=“oper_date”>

—
frame

</delete>

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

Frame shall be structured as follows:

<object_1 property=“value”>

<simple_attribute>

simple_attribute_value

</simple_attribute>

. . .

<complex_attribute>

<simple_attribute>

simple_attribute_value

</simple_attribute>

. . .

<complex_attribute>

. . .

 29
 

 

 

</complex_attribute>

. . .

</complex_attribute>

. . .

<object_2 property=“value”>

. . .

</object_2>

. . .

</object_1>

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

Property — object
identifier.

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

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

<object property=“value”>

<edited_simple_attribute>

<old>old_attribute_value</old>

<new>new_attribute_value</new>

</edited_simple_attribute>

.
.. .

</object>

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

Sample of editing simple
attribute within a complex attribute:

<object property=“value”>

<edited_complex_attribute>

<simple_attribute_1>

<old>old_attribute_value</old>

<new>new_attribute_value</new>

</simple_attribute_1>

<simple_attribute_2>

<old></old>

<new>new_attribute_value</new>

</simple_attribute_2>

<simple_attribute_3>

<old>old_attribute_value</old>

<new></new>

</simple_attribute_3>

. . .

</edited_complex_attribute>

</object>

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

 30
 

 

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

Structure of data

<subscriber           Unique identifier of the recipient of the bill

<subscriber_name>name
of subscriber</subscriber_name>

<legal_entity>property
of legal entity</legal_entity>

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

<inn>INN</inn>

<kpp>KPP</kpp>

<okpo>ОКPО</okpo>

<okved>ОКVED</okved>

<contract_number>contract
number</contract_number>

<contract_date>contract
date</contract_date>

<bank_account>

<bank_code>BIK</bank_code>

<bank_name>Name of
bank</bank_name>

<branch_bank_name>Branch
bank name</branch_bank_name>

<treasury_name>Treasury
name</treasury_name>

<treasury_account>Treasury
account</treasury_account>

<corr_account>Correspondent
account</corr_account>

<settl_account>Settling
account</settl_account>

</bank_account>

<legal_address>

<post_index>Post
index</post_index>

<region>Region</region>

<district>District</district>

<city>City</city>

<settle_area>Settlement</settle_area>

<street>Street</street>

<house>House</house>

<building>Building</building>

<flat>Flat</flat>

<add_info>Additional
information<add_info>

</legal_address>

<location_address>

<post_index>Post
index</post_index>

<region>Region</region>

<district>District</district>

<city>City</city>

<settle_area>Settlement</settle_area>

<street>Street</street>

<house>House</house>

 31
 

 

<building>Building</building>

<flat>Flat</flat>

<add_info>Additional
information<add_info>

</location_address>

<bill_address>

<post_index>Post
index</post_index>

<region>Region</region>

<district>District</district>

<city>City</city>

<settle_area>Settlement</settle_area>

<street>Street</street>

<house>House</house>

<building>Building</building>

<flat>Flat</flat>

<add_info>Additional
information<add_info>

</bill_address>

<phone phone_number=“Phone
number”>

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

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

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

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

<vat_free>taxable</vat_free>

</phone>

</subscriber>

Details of recipient of the bill (Subscriber)

	
  Attribute name

  	
   

  	
  Obligation degree

  	
   

  	
  Acceptable values

  	
   

  	
  Description

  
	
  subscriber_id

  	
   

  	
  Obligatory given as a parameter

  	
   

  	
  Symbol line of 15 digits

  	
   

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

  
	
  subscriber_name

  	
   

  	
  All subscribers

  	
   

  	
   

  	
   

  	
  Name of subscriber

  
	
  legal_entity

  	
   

  	
  All subscribers

  	
   

  	
  0-Individuals

  1-legal entity

  	
   

  	
  Feature of a legal entity

  
	
  category

  	
   

  	
  All subscribers

  	
   

  	
  0- Budgetary organizations

  1- Self-sustained organizations

  2-population

  3-Non-incorporated individual entrepreneur

  	
   

  	
  Type of subscriber

  
	
  inn

  	
   

  	
  Legal entities

  	
   

  	
   

  	
   

  	
  INN

  
	
  kpp

  	
   

  	
  Legal entities

  	
   

  	
   

  	
   

  	
  KPP

  
	
  okpo

  	
   

  	
  Legal entities

  	
   

  	
   

  	
   

  	
  OKPO

  
	
  okved

  	
   

  	
  Legal entities

  	
   

  	
   

  	
   

  	
  OKVED

  
	
  contract_number

  	
   

  	
  All subscribers

  	
   

  	
   

  	
   

  	
  Number of agreement on long-distance and
  international telecommunications services

  
	
  contract_date

  	
   

  	
  All subscribers

  	
   

  	
  in format

  YYYY-MM-DD

  	
   

  	
  Date of agreement on long-distance and international
  telecommunications services

  
	
  bank_account

  	
   

  	
  Legal entities

  	
   

  	
  Complex attribute

  	
   

  	
  Bank details

  
	
  legal_address

  	
   

  	
  All subscribers

  	
   

  	
  Complex attribute

  	
   

  	
  Legal address/registration

  
	
  location_address

  	
   

  	
  if differs from legal_address

  	
   

  	
  Complex attribute

  	
   

  	
  Residence/Location

  
	
  bill_address

  	
   

  	
  if differs from location_address

  	
   

  	
  Complex attribute

  	
   

  	
  Bill delivery address

  
	
  phone

  	
   

  	
  All subscribers

  	
   

  	
  Object

  	
   

  	
  Information on subscriber’s number

  

 

 32
 

 

 

Bank details (Bank_account)

	
  Attribute
  name

  	
   

  	
  Obligation degree

  	
   

  	
  Acceptable values

  	
   

  	
  Description

  
	
  bank_code

  	
   

  	
  Legal entities

  	
   

  	
   

  	
   

  	
  BIK

  
	
  bank_name

  	
   

  	
  Legal entities

  	
   

  	
   

  	
   

  	
  Bank name

  
	
  branch_bank_name

  	
   

  	
  if available

  	
   

  	
   

  	
   

  	
  Name of bank branch

  
	
  treasury_name

  	
   

  	
  Non-profit entities

  	
   

  	
   

  	
   

  	
  Name of treasury

  
	
  treasury_account

  	
   

  	
  Non-profit entities

  	
   

  	
   

  	
   

  	
  Name of personal account in the treasury

  
	
  corr_account

  	
   

  	
  Legal entities

  	
   

  	
   

  	
   

  	
  Correspondent account

  
	
  settl_account

  	
   

  	
  Legal entities

  	
   

  	
   

  	
   

  	
  Current account

  

 

Addresses (Legal_address, Location_address, Bill_address)

	
  Attribute
  name

  	
   

  	
  Obligation degree

  	
   

  	
  Acceptable values

  	
   

  	
  Description

  
	
  post_index

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Post index

  
	
  region

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Region

  
	
  district

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  District

  
	
  city

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  City

  
	
  settle_area

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Settlement

  
	
  street

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Street

  
	
  house

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  House

  
	
  building

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Building

  
	
  flat

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Flat

  
	
  add_info

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Additional information

  

 

 33
 

 

 

Subscribers’ Numbers (Phone)

	
  Attribute
  name

  	
   

  	
  Obligation degree

  	
   

  	
  Acceptable values

  	
   

  	
  Description

  
	
  phone_number

  	
   

  	
  Obligatory given as a parameter

  	
   

  	
  Line of

  10 characters (figures only)

  	
   

  	
  Full subscriber number

  
	
  device

  	
   

  	
  All subscribers

  	
   

  	
  0-telephone

  1-call office

  	
   

  	
  Type of the subscriber gear

  
	
  price_plan

  	
   

  	
  All subscribers

  	
   

  	
  0-office

  1-population

  2- Self-sustained organizations

  3- Budgetary organizations

  	
   

  	
  Tariff

  
	
  ldservice

  	
   

  	
  All subscribers

  	
   

  	
  0-closed

  1-open

  	
   

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

  
	
  company_code

  	
   

  	
  All subscribers

  	
   

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

  	
   

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

  
	
  vat_free

  	
   

  	
  Diplomatic mission or their employees

  	
   

  	
  0- default VAT rate

  1- 0% VAT rate

  	
   

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

  

 

 

	
  OAO Rostelecom:

  	
   

  	
  OAO North-Western Telecom:

  
	
   

  	
   

  	
   

  
	
  General Director

  OAO Rostelecom

  	
   

  	
  General Director

  OAO North-Western Telecom

  
	
   

  	
   

  	
   

  
	
  /signed/ D.Ye. Yerokhin

  Date January 01, 2006

  Seal here

  	
   

  	
  /signed/ V.A. Akulich

  Date December 27, 2005

  Seal here

  

 

 34

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00106-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00106-of-00352.parquet"}]]