List of FIDE Flag Players published
According to the FIDE Council approval of 5 December 2022, players who played under the flag of Russia/Belarus before, but who temporarily replaced in with the FIDE flag under the simplified procedure, are considered to be a foreign player with a status of the original federation for the purpose of titles calculations and all related matters (1.4.2.a of the FIDE Title Regulations is not applicable for these players).
FIDE is now publishing a list of players under the FIDE flag, who count as foreign players for norms. You can find the list here (second tab: FIDE Flag Players).