The Venezuelan partner of Rosneft - PDVSA - can not pay its debts.
Washington is preparing for the possible Rosneft's control over the Venezuelan Citgo, which processes 5% of all US crude oil.
This is the advance payment of Rosneft to the state company PDVSA for oil supplies.
The Russian state-owned company can gain control over Citgo, which owns energy assets in the US.
PDVSA invited Rosneft to get a share in the joint venture with the US Chevron.
Rosneft is ready to accept the responsibility for $11 billion of loans to third parties.
The company estimated the loss from tax maneuver at 165 billion rubles.
For the first time since 1999, supporters of Hugo Chavez lost the majority in the Parliament of Venezuela. That shift can affect the economic relations with Russia: the new authorities can review the existing investment projects.