Company: PBR
Filing Date: 2025-02-27
Form Type: 6-K
Source: 0001292814-25-000664
Chunk: 72

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-02-27
Form: 6-K
Chunk 72
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, P-84 and P-85 and for the acquisition of underwater oil and gas production and flow equipment.
For each of the agreements related to these advances, the Company has an associated guarantee capable of fully covering the amount advanced
by Petrobras, which includes bank guarantees, letters of credit, guarantee insurance and/or corporate guarantees.

c) Spending on platform charters and equipment
rentals when the start of operations has been postponed due to legal requirements or to the need for technical adjustments.

d) Fair value of open positions and transactions
closed but not yet settled.

e) Cash and amounts receivable from partners in
E&P consortia operated by Petrobras.

f) Provisions for contractual indemnities and financial
reimbursements assumed by Petrobras to be made to the acquirer, referring to abandonment costs of divested assets. The settlement of these
provisions follows decommissioning schedules, with payments beginning between two and three months after the date expected for the execution
of operations, according to the contractual terms for reimbursement of abandonment of the respective oil fields.

g) Retained amounts from obligations with suppliers
to guarantee the execution of the contract, accounted for when the obligations with suppliers are due. Contractual retentions will be
paid to suppliers at the end of the contract, upon issuance of the contract termination term.

h) Amounts related to the advances or cash receipt
from third parties, related to the sale of products or services.

i) Accrued amounts for environmental compensation
assumed by the Company in the course of its operations and research projects.

j) Non-current portion of other taxes (see note
17).

k) Dividends made available to shareholders and
not paid due to the existence of pending registration issues for which the shareholders are responsible with the custodian bank for the
shares and with Petrobras, according to note 32.

l) Obligations arising from the acquisition of
equity interests in Araucária Nitrogenados, which will be settled by the end of 2030.

Accounting policy for other assets and liabilities

The accounting recognition of obligations arising
from divestment is at present value, using a risk-free discount rate, adjusted to reflect the Company's credit risk, being the best estimate
of the disbursement required to settle the present obligation on the statement of financial position date. The obligations are subject
to significant changes as activity execution schedules are updated and detailed by buyers.

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