The state-owned oil company said in its report, based on Russian Accounting Standards, that its short-term liabilities had declined 21.8% over the reporting period, to 58.39 billion rubles (about $2.16 billion).
Overdue debt accounted for 0.12% of Rosneft's payables at the end of June, the company said.
It said payables had decreased by 20.42 billion rubles (about $756 million) by June 30, 2006 after the company had paid off the repurchased debt of Yukos, once a Russian oil giant recently declared bankrupt, to Societe Generale.
Rosneft said its main creditors were Vnesheconombank (142.41 billion rubles or about $5.3 billion), ABN Amro Bank N.V. (81.80 billion rubles or about $3 billion) and Barclays (54.23 billion rubles or about $2 billion).