Company: PBR
Filing Date: 2025-08-08
Form Type: 6-K
Source: 0001292814-25-002976
Chunk: 10

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-08-08
Form: 6-K
Chunk 10
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 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:

|                                                                                                                          | 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.                                                         |            |             |

The main difference between these methodologies
is that, in the CNPC criterion, Petros Foundation considers the future cash flows of normal and extraordinary sponsor’s contributions,
discounted to present value, while the Company considers these cash flows as they are realized. In addition, Petros Foundation sets the
real interest rate based on profitability expectations and on parameters set by the Superintendência Nacional de Previdência
Complementar - PREVIC (National Supplementary Pension Authority), while the Company uses a rate that combines the maturity profile of
the obligations with the yield curve of government bonds. Regarding the plan assets, Petros Foundation marks government bonds at market
value or on the curve, while the Company marks all of them at market value.

| 13.2.1. | Actuarial liabilities recognized                                         
 in the statement of financial position