Premise: The sale was made to pay Yukos' US$ 27.5 billion tax bill, Yuganskneftegaz was originally sold for US$ 9.4 billion to a little known company Baikalfinansgroup which was later bought by the Russian state-owned oil company Rosneft .
Hypothesis: If you subtract 2 million dollars from Yukos's tax bill, the number would equal 26.5 billion dollars.