In Russia, Foreign Exchange Reserves are the foreign assets held or controlled by the country central bank. The reserves are made of gold or a specific currency. They can also be special drawing rights and marketable securities denominated in foreign currencies like treasury bills, government bonds, corporate bonds and equities and foreign currency loans. After the Russian invasion of Ukraine, the Western countries have frozen about USD 300 billion of Russian reserves. Despite the prohibition of using assets, the central bank includes frozen assets in its data.