OBS_VALUE: As from 2021, the RF Government limited provision of information on certain Russian entities to audit organizations that are under the direct or indirect control of a foreign citizen or foreign legal entity. Data with exemptions will be provided to foreign auditors, in particular, by issuers of securities, credit and insurance organizations, specialized depositories, enterprises of the defense complex, etc. Data that is allowed not to be disclosed by other Government acts will become closed to foreign auditors. For example, companies will not disclose data on major transactions, transactions with an interest in the field of state defense, or with persons who have come under sanctions of certain foreign States. As from 2022, the law restricts dissemination through the media and the Internet of information on transactions of Russian individuals and legal entities, the public disclosure of which may result in the imposition of international sanctions against the Russian parties. It will be possible to do this only with the written consent of the “participant in foreign trade activity who has made or plans to make a transaction.” The law also suspended until 1 January 2025 the duty of the public entities to publicly disclose information on its transactions and personnel. 