Company: PBR
Filing Date: 2025-02-27
Form Type: 6-K
Source: 0001292814-25-000670
Chunk: 52

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-02-27
Form: 6-K
Chunk 52
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-deductible fines related to the enrollment in the tax settlement program (note 17.3).                                                                                                                                                                                                                                                                                                                                  |         |              |         |                |
| (5) It includes uncertain tax treatments, see note 17.1 – Uncertainty of treatment of taxes on income.                                                                                                                                                                                                                                                                                                                         |         |              |         |                |

| 40 |

| NOTES TO THE FINANCIAL STATEMENTSPETROBRAS(In millions of reais, unless otherwise indicated) |

Deferred income taxes - non-current

The changes in the deferred income taxes are presented
as follows:

|                                                    |         | Consolidated |         | Parent Company |
|                                                    |    2024 |         2023 |    2024 |           2023 |
| Opening balance                                    | -48,148 |      -30,878 | -59,000 |        -42,511 |
| Recognized in the statement of income for the year |  23,103 |       -4,542 |  23,456 |         -3,997 |
| Recognized in shareholders’ equity                 |  21,263 |      -12,686 |  21,287 |        -12,525 |
| Cumulative translation adjustment                  |     430 |          -96 |       − |              − |
| Use of tax credits                                 |     -34 |            − |       − |              − |
| Others                                             |      -4 |           54 |       3 |             33 |
| Closing balance                                    |  -3,390 |      -48,148 | -14,254 |        -59,000 |

The balance of deferred tax liabilities, net, shows an decrease
in 2024, mainly due to exchange rate variations on loans, accounts receivable and payable, in financing and leasing contracts and annual
review of the provision of decommissioning costs. These amounts were partially offset by the realization of prospecting costs and by the
incentive of accelerated depreciation by unit produced.

The following table demonstrates the composition and basis
for realizing deferred tax assets and liabilities:

| Nature                                                      | Realization basis                                           | 12.31.2024 | 12.31.2023 |
| PP&E - Exploration and decommissioning costs                | Depreciation, amortization and write-offs of assets         |    -38,926 |    -30,480 |
| PP&E - Impairment                                           | Amortization, impairment reversals