The French film revolves around a Paris publisher who urges his friends to invite the most pathetic people possible to a weekly dinner party, Variety reported.
The adventures of politically incorrect Kazakh journalist Borat have scored a record-breaking hit at the US box-office, erasing doubts over whether America would "get" the satirical creation.
Borat raked in US$26.4 million in North America at the weekend, far exceeding industry expectations of around US$15 million.
The total is a US record for a film opening at under 1,000 locations, edging out Michael Moore's 2004 documentary Fahrenheit 9/11 which took US$23.9 million in its first three days.
Borat sees its sexist, anti-Semitic, mustachioed hero in a series of real-life situations alongside unwitting victims.
A Russian government agency said it would refuse to grant permission for Cohen's controversial comedy to be shown in the nation's theaters, its distributor said yesterday.
The Federal Agency for Culture and Cinematography said the film could offend some viewers and contained material that "might seem disparaging in relation to certain ethnic groups and religions," according to Vadim Ivanov, theatrical sales director at Twentieth Century Fox CIS.
The agency informed the company in a letter that it would not grant the permission required to show the film in theaters.
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