Company: PBR
Filing Date: 2025-02-27
Form Type: 6-K
Source: 0001292814-25-000664
Chunk: 85

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-02-27
Form: 6-K
Chunk 85
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) that have indefinite useful lives, such as goodwill, are tested for impairment at least annually,
irrespective of whether there is any indication of impairment.

Considering the existing synergies between the
Company’s assets and businesses, as well as the expectation of the use of its assets for their remaining useful lives, value in
use is generally used by the Company for impairment testing purposes. When specifically indicated, the Company assesses differences between
its assumptions and assumptions that would be used by market participants in the determination of the fair value of an asset or CGU.

Reversal of previously recognized impairment losses
may occur for assets other than goodwill.

| 25.2. | Assets classified as held for 
 sale                          |

| Asset or CGU by nature (1)                                                                                     | Carrying amount before impairment testing | Recoverable amount (2) | Impairment (losses) / reversals (3) | Business segment |
|                                                                                                                |                                           |                        |                                     |             2024 |
| Producing properties relating to oil and gas activities                                                        |                                        44 |                      − |                                 -44 |              E&P |
| Others                                                                                                         |                                           |                        |                                  12 |          Several |
| Total                                                                                                          |                                           |                        |                                 -32 |                  |
|                                                                                                                |                                           |                        |                                     |             2023 |
| Producing properties relating to oil and gas activities                                                        |                                       230 |                    334 |                                 102 |              E&P |
| Others                                                                                                         |                                           |                        |                                   1 |          Several |
| Total                                                                                                          |                                           |                        |                                 103 |                  |
|                                                                                                                |                                           |                        |                                     |             2022 |
| Producing properties relating to oil and gas activities                                                        |                                       376 |                    300 |                                -116 |              E&P |
| Refinery and associated logistics assets                                                                       |                                        77 |                     34 |                                 -44 |             RT&M |
| Others                                                                                                         |                                           |                        |                                   9 |          Several |
| Total                                                                                                          |                                           |                        |                                -151 |                  |
| (1) It only refers to assets or groups of assets which presented impairment losses or reversals in the period. |                                           |                        |                                     |                  |
| (2) The recoverable amounts of assets for impairment computation were their fair value.                        |                                           |                        |                                     |                  |

In 2024, the Company recognized impairment losses
on assets held for