Yukos, once Russia's largest oil company, 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.
Rosneft was Yukos's second largest creditor.
The crude producer also said it had paid around 687.7 billion (about $26.6 billion) at auctions held earlier this year to acquire Yukos's oil producing and refining assets.
Rosneft won all the main Yukos liquidation auctions, and through buying up Yukos's key production and refining assets, has become Russia's largest oil producer.
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.
