Company: PBR
Filing Date: 2025-02-27
Form Type: 6-K
Source: 0001292814-25-000670
Chunk: 12

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-02-27
Form: 6-K
Chunk 12
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U Integrated Systems: set of assets formed
by natural gas processing plants in Itaboraí, Cabiúnas and Caraguatatuba, grouped together due to the contractual characteristics
of the Integrated Processing System and the Integrated Transportation System;

ii) CGUs of Natural Gas Processing Plants: each
remaining natural gas processing plant represents a separate CGU;

iii) CGU Set of thermoelectric power generation
plants (UTEs): the operation and trade of energy of this CGU are carried out and coordinated in an integrated manner. The economic results
of each of these plants in the integrated portfolio are highly dependent on each other, due to operational optimization aimed at maximizing
the overall result;

iv) CGU Biodiesel: set of assets comprising the
biodiesel plants, reflecting the production planning and operation process, that takes into consideration domestic market conditions,
the production capacity of each plant, as well as the results of biofuels auctions and raw materials supply;

v) CGU Quixadá: comprises the assets of
biofuel plant located in the city of Quixadá, state of Ceará;

vi) Other G&LCE CGUs: valued at the smallest
identifiable group of assets that generate cash inflows independent of cash inflows from other assets or other groups of assets.

Further information on impairment testing is set
out in note 25.

| 4.3. | Sources of estimation uncertainty                   
 related to depreciation, depletion and amortization |

As presented in note 23, assets directly related
to the oil and gas production are depleted using the units of production method, calculated by monthly production over the respective
developed proved reserves, except for the signature bonuses, which are calculated over total proved reserves.

Proved developed reserves are those for which recovery
can be expected: (i) through existing wells, equipment and operating methods, or in which the cost of the required equipment is relatively
minor compared to the cost of a new well; and (ii) through extraction equipment and operational infrastructure installed at the time of
the reserves estimate, if the extraction is carried out by means that do not involve a well.

Estimates of proved reserves volumes used in the
units of production method are prepared by Company’s technicians according to the SEC definitions (as described in note 4.1). Revisions
to the Company’s proved developed and undeveloped reserves impact prospectively the amounts of depreciation, depletion and amortization
recognized in the statement of income and the carrying