Rosneft, Yukos's second-largest creditor, bought the bankrupt crude producer's receivables at an auction on August 15 for 11.55 billion rubles ($453 million), compared to a starting price of 11.498 billion rubles ($450.9 million).
The larger part of receivables bought at the liquidation auction includes the debts of Yukos former subsidiaries that are currently owned by Rosneft.
Rosneft has won all the main Yukos liquidation auctions. Through buying up Yukos's key production and refining assets, Rosneft has become Russia's largest oil producer.
Yukos was declared bankrupt on August 1, 2006, after three years of litigation with tax authorities over arrears. Its founder, Mikhail Khodorkovsky, is serving an eight-year prison sentence in Siberia for fraud and tax evasion.
The liquidation of Yukos is widely seen as part of the Kremlin's drive to regain control over the country's oil and gas sector.