The completion of Nasdaq-listed Russian tech company Yandex's restructuring is expected to be delayed into next year, two sources familiar with the negotiations told Reuters on Monday. Dutch holding company Yandex NV has been working on a restructuring for months, as it tries to ensure some of its businesses retain access to Western markets despite sanctions against Moscow over the conflict in Ukraine. The deal was initially expected to be reached in December. Any deal ultimately requires approval from shareholders and Russia's government.