Yukos Capital SARL is a Luxembourg subsidiary of Yukos, which filed for bankruptcy after the arrest of its president Mikhail Khodorkovsky. The company from Luxembourg was awarded a USD185.9 million judgment by a federal district court in New York. According to the court’s decision, the amount is assessed against Samaraneftegaz. Yukos Capital gave Samaraneftegaz a loan of USD80.5 million (RUR2.4 billion) in 2004. Yukos’ accounts were frozen later in 2004. Starting in 2006, Yukos Capital unsuccessfully attempted to get its money back. Samaraneftegaz is a daughter company of Rosneft. In the wake of the ruling, Rosneft’s headquarters have not issued any public comment.