What do IMO Guidelines advise regarding reporting the action of switching off the AIS?

“Unless it would further comprise the safety or security, if the ship is operating in a mandatory reporting system, the master should report this action and the reason for doing so to the competent authority.” This means, for example, the authority for a mandatory ship reporting system.

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What record should be made if AIS is switched off at when under way or at anchor?

In what circumstances may the AIS be switched off, according to IMO Guidelines?