Company: PBR
Filing Date: 2025-02-27
Form Type: 6-K
Source: 0001292814-25-000670
Chunk: 26

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-02-27
Form: 6-K
Chunk 26
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 IFRS, as issued by the IASB. Below are the regulations issued by the CPC that have not yet come into force
and did not have their early adoption by the Company until December 31, 2024, as well as the equivalent IFRS:

| 25 |

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

| Pronouncement, review or interpretation of the CPC                                                                                                                        
 Technical Pronouncement CPC 18 (R3) – Investment in Associates and Jointly Controlled Venture – CPC 18 (R3)*                                                              
 Review of Technical Pronouncements nº 27                                                                                                                                  | Equivalent IFRS                                     
 IAS 28 Investments in Associates and Joint Ventures 
 Amendments to IAS 21 (Lack of Exchangeability)      | Effective on    
 January 1, 2025 
 January 1, 2025 |
|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----------------------------------------------------|:----------------|
| Technical Interpretation ICPC 09 (R3) – Individual Financial Statements, Separate Statements, Consolidated Statements and Application of the Equity Method ICPC 09 (R3)** | Without equivalence toIFRS                          | January 1, 2025 |
| Technical Guidance OCPC 10 – Carbon Credits, Emission Permits (allowances) and Decarbonization Credits (CBIO) (OCPC 10)                                                   | Without equivalence to IFRS                         | January 1, 2025 |

*Issued replacing CPC 18 (R2).

**Issued replacing ICPC 09 (R2).

OCPC 10 deals with the accounting criteria for recognizing,
measuring and disclosing economic events related to the participation or performance of entities in compulsory or voluntary markets for
carbon credits (tCO2e, commonly called carbon credit markets), emission permits (allowances) and decarbonization credits (CBIO). The Company
is evaluating the effects of the initial application of OCPC 10 on its individual and consolidated financial statements.

The expected effect of the initial application of Technical
Pronouncements Revision No. 27 is the same as that presented for the respective standard issued by the IASB presented in note item 6.1.

In relation to CPC 18 (R3) and ICPC 09 (R3), in force from
January 1, 2025, according to the assessments carried out, the Company does not estimate impacts upon initial application on Petrobras'
individual