1. It shall be prohibited to directly or indirectly engage in any transaction with:
(a) a legal person, entity or body established outside of the Union that is a credit or financial institution or an entity providing crypto assets services involved in transactions that facilitate, directly or indirectly, the export, sale, supply, transfer or transport to Russia of dual-use goods and technology, goods or technology as listed in Annexes VII, XI, XX and XXXV to Regulation (EU) No 833/2014, common high priority items as listed in Annex XL to Regulation (EU) No 833/2014, and firearms and ammunition as listed in Annex I to Regulation (EU) No 258/2012, as listed in Annex XIX to this Decision; or
(b) a legal person, entity or body acting on behalf or at the direction of an entity referred to in point (a) of this paragraph.
2. The prohibition in paragraph 1 shall not apply to transactions that are:
(a) necessary for the export, sale, supply, transfer or transport of pharmaceutical, medical or a
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