Of this amount, companies are to pay $17.3 billion, including $14.3 billion in principal and $3 billion in interest.
Banks are to pay $18.5 billion, including $16.5 billion in principal and $2 in interest.
The companies and banks' aggregate debt makes up 93% of Russia's total foreign debt, at 527.1 billion as of July 1.
Prime Minister Vladimir Putin said earlier on Friday that the government would allocate up to $50 billion for companies to refinance their foreign debt.
He said the state-run VEB bank would broker the transactions.
He also said the government was drafting a bill to provide subordinated loans of up to 950 billion rubles ($36 billion) to banks for 10 years.
On October 7, President Dmitry Medvedev said at an economic conference that the government would issue banks a $36 billion subordinated loan for at least five years.
Russia's financial system has been affected by a global credit crunch which started in the U.S. and quickly spread to Asia and Europe leading to record losses on Russia's financial markets, rising interest rates and a liquidity shortage.
