Company: PBR
Filing Date: 2025-08-26
Form Type: 6-K/A
Source: 0001292814-25-003156
Chunk: 13

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-08-26
Form: 6-K/A
Chunk 13
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$ 23 increase in actuarial liabilities, as follows: (i) a US$ 1,291 expense within other income and expenses, due to the change in the benefit costing; (ii) a US$ 1,265 gain within other comprehensive income due to the revision of actuarial assumptions, mainly the discount rate applied to actuarial liabilities.

Pension plans

The Company’s post-retirement plans are managed
by Petros Foundation, a nonprofit legal entity governed by private law with administrative and financial autonomy.

Pension plans in Brazil are regulated by the National
Council for Supplementary Pension (Conselho Nacional de Previdência Complementar – CNPC), which establishes all guidelines
and procedures to be adopted by the plans for their management and relationship with stakeholders.

Petros Foundation periodically carries out revisions
of the plans and, when applicable, establishes measures aiming at maintaining the financial sustainability of the plans.

On March 25, 2025, the Deliberative Council of
Petros Foundation approved the financial statements of the pension plans for the year ended December 31, 2024, sponsored by the Company.

The net obligation with pension plans recorded
by the Company is measured in accordance with the IFRS Accounting Standards requirements, which has a different measurement methodology
to that applicable to pension funds in Brazil, which are regulated by the CNPC.

| 24 |

The following table below presents the reconciliation
of the deficit of Petros Plan registered by Petros Foundation as of December 31, 2024 with the net actuarial liability registered by the
Company at the same date:

| Schedule of net actuarial liability                                                                                      |            |             |
|                                                                                                                          | PPSP-R (1) | PPSP-NR (1) |
| Deficit registered by Petros                                                                                             |        259 |          93 |
| Ordinary and extraordinary future contributions - sponsor                                                                |      3,744 |       1,097 |
| Contributions related to the TFC - sponsor                                                                               |        658 |         442 |
| Financial assumptions (interest rate and inflation), changes in fair value of plan assets and actuarial valuation method |     -1,976 |        -474 |
| Net actuarial liability recorded by the Company                                                                          |      2,684 |       1,158 |
| (1) It includes the balance of PPSP-R pre-70 and PPSP-NR pre-70.                                                         |            |             |

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