Rosneft OJSC, Russia’s largest oil producer, reported a third-quarter profit after break-even results a year earlier because of a foreign currency gain even as oil prices fell. Net income attributable to shareholders reached 112 billion rubles, the Moscow-based company said in a statement on its website. It reported a foreign currency gain of 83 billion rubles as opposed to a loss of 95 billion rubles a year earlier. Revenue fell 8.4 percent to 1.27 trillion rubles. Russian oil and gas producers Novatek OJSC, Gazprom Neft PJSC and Bashneft PJSC have reported losses or a slump in profit this quarter after crude prices fell to about half of the previous year’s level. Sanctions limiting borrowing have also put pressure on Rosneft as it attempts to reduce debt raised for the $55 billion acquisition of TNK-BP in 2013.