The first company, FPH, had a claim on the basis of promissory notes (a sort of debt acknowledgement) from YOC at the moment the oil company was declared bankrupt in 2006. The other company, Yukos Capital, had lent money to YOC. However, the Russian judge did not recognize their claims in the bankruptcy. FPH and Yukos Capital did not accept this judgment and levied attachment on shares YOC had in a subsidiary company: Yukos Finance. The attached shares in Yukos Finance were sold, after the attachment was levied, by the Russian curator to the Russian company Promneftstroy. Promneftstroy does not recognize the claims of FPH and Yukos either: the promissory notes and money loans were, according to Promneftstroy, part of an illegal tax evasion/money laundering scheme set up by YOC.