Company: PBR
Filing Date: 2025-02-27
Form Type: 6-K
Source: 0001292814-25-000664
Chunk: 40

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-02-27
Form: 6-K
Chunk 40
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1,148 |

These unrecognized deferred tax assets arise mainly
from subsidiaries operating in the oil and gas exploration and production and refining activities in the United States.

An aging of the unrecognized deferred tax assets
from companies abroad is set out below:

|                                  | 2026-2029 | 2030-2032 | 2033-2035 | 2036-2038 | Undefined expiration | Total |
| Unrecognized deferred tax assets |        14 |       147 |       292 |       130 |                   52 |   635 |

| 38 |

| INDEX |

| 17.1.1. | Uncertain tax treatments on income 
 taxes                              |

As of December 31, 2024, the Company has US$ 767
(US$ 330 as of December 31, 2023) of uncertain tax treatments, provisioned in the statement of financial position, mainly related
to the deduction of amounts paid in the basis of calculation of income taxes in Brazil, as well as to the incidence of Corporate Income
Tax (CIT) on transactions abroad, related to judicial and administrative proceedings. In addition, the Company has US$ 5,395 of uncertain
tax treatments (US$ 6,982 as of December 31, 2023), unprovisioned, in Brazil and abroad, on income taxes related to judicial and
administrative proceedings (see note 19.3).

As of December 31, 2024, the Company has other
positions that can be considered as uncertain tax treatments on income taxes amounting to US$ 4,274 (US$ 4,063 as of December
31, 2023), given the possibility of different interpretation by the tax authority. These uncertain tax treatments are supported by technical
assessments and tax risk assessment methodology. Therefore, Petrobras believes that such positions are likely to be accepted by the tax
authorities (including judicial courts).

Thus, as of December 31, 2024, the total amount
of uncertain tax treatments amounts to US$ 10,436 (US$ 11,375 as of December 31, 2023), for which Petrobras will continue to defend
its position.

Accounting policy for income taxes

The Company calculates income taxes in accordance
with current legislation and applying the rates in effect at the end of reporting period. Income taxes expense for the period are recognized
in the statement of income of the period, except when the