Utilize the input text as a context reference, choose the right relationship between Rosneft and MOSCOW from the options. Options: product/material produced, manufacturer, distributed by, industry, position held, original broadcaster, owned by, founded by, distribution format, headquarters location, stock exchange, currency, parent organization, chief executive officer, director/manager, owner of, operator, member of, employer, chairperson, platform, subsidiary, legal form, publisher, developer, brand, business division, location of formation, creator.

MOSCOW — Russian oil giant Rosneft says its net profit fell 22 per cent in the second quarter from a year earlier, a stronger result than expected as the weak rouble partly offset falling oil prices.

Answer: location_of_formation