From May 4, 2022, a temporary procedure for fulfilling obligations in the field of corporate relations to foreign participants has been established

In addition to the measures already taken, Decree of the President of the Russian Federation of 04.05.2022 N 254 ​​was signed, which establishes from May 4, 2022 a temporary procedure for fulfilling obligations to pay the profits of LLCs, economic partnerships, production cooperatives that are residents, their participants — foreign persons from unfriendly countries or persons controlled by them, regardless of their place of registration, except in cases where their place of registration is Russia.

Citizens of these states and organizations are considered to be foreign persons from unfriendly countries if the place of their registration, the place of their primary conduct of activities or the place of their primary profit from their activities are these states.

So, if a decision is made on the distribution of residents' profits, its payment to foreign creditors must take place in the manner established by paragraphs 2–9 of Decree of the President of the Russian Federation of March 5, 2022 N 95, that is, with the opening of a ruble account of type «C» in the name of a foreign creditor fulfillment of obligations in the amount exceeding 10 million rubles per calendar month.