Company: PBR
Filing Date: 2025-02-27
Form Type: 6-K
Source: 0001292814-25-000670
Chunk: 95

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-02-27
Form: 6-K
Chunk 95
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 the contract, upon issuance of the contract termination term.

h) Amounts related to the advances or cash receipt
from third parties, related to the sale of products or services.

i) Accrued amounts for environmental compensation
assumed by the Company in the course of its operations and research projects.

j) Non-current portion of other taxes (see note
17).

k) Dividends made available to shareholders and
not paid due to the existence of pending registration issues for which the shareholders are responsible with the custodian bank for the
shares and with Petrobras, according to note 32.

l) Obligations arising from the acquisition of
equity interests in Araucária Nitrogenados, which will be settled by the end of 2030.

Accounting policy for other assets and liabilities

The accounting recognition of obligations arising from divestment
is at present value, using a risk-free discount rate, adjusted to reflect the Company's credit risk, being the best estimate of the disbursement
required to settle the present obligation on the statement of financial position date. The obligations are subject to significant changes
as activity execution schedules are updated and detailed by buyers.

| 22. | The “Lava Jato (Car Wash)                 
 Operation” and its effects on the Company |

In the preparation of these consolidated financial
statements for the year ended December 31, 2024, the Company considered all the available information relating to the “Lava Jato”
Operation, and did not identify any of such information that would affect the adopted calculation methodology and would trigger additional
write-offs on the overpayments incorrectly capitalized.

The Company will continue to monitor the investigations
and collaborate with the competent authorities. Given the absence of new relevant facts in relation to this operation in recent years,
the Company does not expect any material changes to the write-off recognized in 2014 or to the methodology adopted, unless the scenario
changes in the future.

During 2024, new leniency and plea agreements entitled
the Company to receive funds with respect to compensation for damages, in the amount of R$ 336 (R$ 562 in 2023), accounted for as other
income and expenses, and must be added to the amount of R$7,281 recognized in previous periods, totaling R$7,617.

| 69 |

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

| 23. | Property, plant and