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

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-02-27
Form: 6-K
Chunk 25
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FRS 18 - Presentation and Disclosure in Financial Statements                                               | IFRS 18 establishes new requirements for the presentation                                                                                                                                                                                                                                                                                                                                                                                                                                                                         
 and disclosure of financial statements, replacing IAS 1 - Presentation of Financial Statements. Among others, new requirements were included                                                                                                                                                                                                                                                                                                                                                                                      
 on:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
 a. Presentation of the statement of income, including the                                                                                                                                                                                                                                                                                                                                                                                                                                                                         
 obligation to classify all income and expenses into one of five categories: operating, investing, financing, income taxes and discontinued                                                                                                                                                                                                                                                                                                                                                                                        
 operations;                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
 b. Disclosure of performance measures defined by management;                                                                                                                                                                                                                                                                                                                                                                                                                                                                      
 c. Guidance on aggregation or disaggregation of information;                                                                                                                                                                                                                                                                                                                                                                                                                                                                      
 and                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
 d. New disclosure requirements.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
 In addition, certain changes were made to other standards,                                                                                                                                                                                                                                                                                                                                                                                                                                                                        
 including accounting requirements related to the statement of cash flows, such as the exclusion of the optionality of the classification                                                                                                                                                                                                                                                                                                                                                                                          
 of cash flows from dividends and interest.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | January 1, 2027, retrospective application with specific transition rules. |
| IFRS 19 - Subsidiaries without Public Accountability: Disclosures                                           | IFRS 19 is a voluntary standard that enables eligible entities                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
 to provide reduced disclosures when applying IFRS accounting standards in their financial statements.                                                                                                                                                                                                                                                                                                                                                                                                                             
 To be eligible, at the end of the reporting period, an                                                                                                                                                                                                                                                                                                                                                                                                                                                                            
 entity must be a subsidiary as defined in IFRS 10, must not have a public accountability and must have a parent company (ultimate or intermediate)                                                                                                                                                                                                                                                                                                                                                                                
 that prepares consolidated financial statements, available for public use and complying with IFRS accounting standards.                                                                                                                                                                                                                                                                                                                                                                                                           | January 1, 2027, with specific transition rules.                           |

Regarding the amendment effective as of January
1, 2025, according to the assessment made, the Company estimates that there will be no significant effects arising from the initial application
on its consolidated financial statements.

In relation to the amendments effective as of January
1, 2026, the Company is assessing the effects that they will have on its consolidated and individual financial statements.

| 6.2. | Accounting Pronouncement Committee - Comitê de Pronunciamentos Contábeis (CPC) |

The CPC issues pronouncements, reviews of pronouncements and interpretations
considered to be analogous to