What is the relationship between Rosneft and MOSCOW in the context of the input sentence. Choose an answer from: 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