MOSCOW, July 23 (Itar-Tass) - Gazprom Neft's net profit by Russian Accounting Standards fell by 27 percent to 35.359 billion roubles in the first half of 2013, the company said in a financial report on Tuesday.

The company's earnings over the designated period made up 473.972 billion roubles, up 9.2 percent from the same period last year.

Pre-tax earnings reached 41.993 billion roubles versus 52.475 billion roubles in January through June 2012 /down 20 percent/.