The size of the deal constitutes 13.57 percent of the Samaraneftegaz assets.
Approved by Samaraneftegaz's only shareholder Yukos, the deal allows it to attract 2.9 billion rubles from Yukos Capital S.a.r.l..
The credit is extended for a term until late 2007 at a 9 percent annual interest.
Yukos Capital S.a.r.l., registered in Luxembourg, is one of the largest Yukos creditors.
In the opinion of Alexander Razuvayev, leading analyst at Megatrustoil, "this credit is the pattern to help the major Yukos shareholders to leave Samaraneftegaz for themselves in case of division and sale of the Yukos assets."
On Tuesday the Russian Justice Ministry said that, as a result of actions to collect 99.3 billion rubles as the tax debt for 2000 from Yukos, its shares and documents have been seized. They constitute the register-keeping system of Yuganskneftegaz, Samaraneftegaz, Tomskneft, whose registered securities Yukos owns.
It has been announced with regard for Yuganskneftegaz that, following independent assessment, the company will be passed to a specialized organization for sale.