Company: PBR
Filing Date: 2025-11-07
Form Type: 6-K
Source: 0001292814-25-003845
Chunk: 22

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-11-07
Form: 6-K
Chunk 22
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 2024.

Due to this agreement, the Company carried out
an intermediate remeasurement of the actuarial liabilities of this plan in the second quarter of 2024, which resulted in a R$ 127 increase
in actuarial liabilities, as follows: (i) a R$ 6,955 expense within other income and expenses, due to the change in the benefit costing;
(ii) a R$ 6,828 gain within other comprehensive income due to the revision of actuarial assumptions.

Pension plans

The Company’s post-retirement plans are managed
by Petros Foundation, a nonprofit legal entity governed by private law with administrative and financial autonomy.

Pension plans in Brazil are regulated by the National
Council for Supplementary Pension (Conselho Nacional de Previdência Complementar – CNPC), which establishes all guidelines
and procedures to be adopted by the plans for 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.

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| This interim financial information should be read together with the Company’s audited annual financial statements(Expressed in millions of reais, unless otherwise indicated) |

The net obligation with pension plans recorded
by the Company is measured in accordance with the IFRS Accounting Standards, which has a different measurement methodology to that
applicable to pension funds in Brazil, which are regulated by the CNPC.

The main differences between the accounting practices
of the company (IFRS Accounting Standards) and the pension fund (CNPC), as of December 31, 2024, are demonstrated below:

|                                                                                                                          | PPSP-R (1) | PPSP-NR (1) |
| Accumulated deficit according to CNPC – Petros Foundation                                                                |      1,603 |         576 |
| Ordinary and extraordinary future contributions - sponsor                                                                |     23,181 |       6,793 |
| Contributions related to the TFC - sponsor                                                                               |      4,073 |       2,738 |
| Financial assumptions (interest rate and inflation), changes in fair value of plan assets and actuarial valuation method |    -12,238 |      -2,938 |
| Net act