On January 20, the State Duma adopted in the first reading Draft Law No. 1082205-8 ("the Draft Law"), which exempts a number of legal entities from the obligation to submit mandatory consolidated financial statements ("CFS"). The Government of the Russian Federation acted as the subject of the right of legislative initiative.

The Draft Law amends Federal Law No. 208-FZ dated 27 July 2010 "On Consolidated Financial Statements" and Federal Law No. 39-FZ dated 22 April 1996 "On the Securities Market."

On 26 January 2026, a draft Resolution of the Government of the Russian Federation was published for public discussion. This resolution approves the rules for marketplace operators to verify information posted in product listings, as well as the procedure for admitting a product listing to be placed on a marketplace ("Rules").

A bill No. 902782-8 "On Amendments to Article 104.1 of the Criminal Code of the Russian Federation and the Criminal Procedure Code of the Russian Federation" (hereinafter – the "Bill"), providing for the recognition of digital currency as property and establishing the procedure for its seizure within the framework of criminal proceedings, was submitted to the State Duma of the Russian Federation on April 24, 2025. The Government of the Russian Federation acted as the subject of the legislative initiative right.

On 2 February 2024, the Online Safety Act, No. 9 of 2024 (hereinafter referred to as the “OSA”) was officially published in Sri Lanka. The OSA is a significant and controversial element of information security regulation in Sri Lanka. It establishes provisions prohibiting the communication of prohibited statements online and aims to prevent the use of online accounts and inauthentic online accounts for prohibited purposes.

On January 16, 2026, as part of the Lidings Global – Indian Desk project, the expert webinar "Opportunities for Indian Medical Device Manufacturers in the Russian Market" took place. The event was organized by Lidings in cooperation with the Association of Indian Manufacturers of Medical Devices (AiMeD) and the LexCounsel Law Offices. The webinar was designed exclusively for AiMeD member companies, targeting senior management, specialists from manufacturing firms, and industry experts.

We suggest to review the changes in the legislation on the safety of Critical Information Infrastructure (CII), which entered into force in 2025, as well as new initiatives that are planned to be considered and/or come into force in 2026.

On 28 December 2025, the President of the Russian Federation has signed Federal Law No. 514-FZ "On Amending the Federal Law 'On Limited Liability Companies' and Certain Legislative Acts of the Russian Federation" (hereinafter, the "Law"), which introduces changes to the procedure for paying the actual value of a share in limited liability companies (hereinafter, the "LLC").