Company: PBR
Filing Date: 2025-02-27
Form Type: 6-K
Source: 0001292814-25-000664
Chunk: 118

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-02-27
Form: 6-K
Chunk 118
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| 2026                                               |     |         68 |
| 2027                                               |     |         72 |
|                                                    |     |        276 |

Accounting policy on distributions to shareholders

Interest on capital is a deductible expense, since
it is part of the dividend for the year, as provided for in the Company’s bylaws, and accounted for in the statement of income,
as required by tax legislation, resulting in a tax credit for income taxes recognized in the statement of income of the year.

The dividends portion provided for in the bylaws
or that represents the minimum mandatory dividends is recognized as a liability within the statement of financial position. Any excess
must be maintained in shareholders' equity, as additional dividends proposed, until its approval on the Annual General Shareholders Meeting.

Dividends not claimed by Petrobras’ shareholders
are transferred from dividends payable to other current liabilities. After 3 years from the date these dividends are made available to
shareholders, they are reclassified from other current liabilities to equity within retained earnings, in accordance with Petrobras' bylaws.

| 97 |

| INDEX |

| 32.5. | Earnings per share |

|                                                                              |               |               |           2024 |               |               |           2023 |               |               |           2022 |
|                                                                              |        Common |     Preferred |          Total |        Common |     Preferred |          Total |        Common |     Preferred |          Total |
| Net income attributable to shareholders of Petrobras                         |         4,343 |         3,185 |          7,528 |        14,221 |        10,663 |         24,884 |        20,895 |        15,728 |         36,623 |
| Weighted average number of outstanding shares                                | 7,442,231,382 | 5,456,530,746 | 12,898,762,128 | 7,442,231,382 | 5,580,057,862 | 13,022,289,244 | 7,442,231,382 | 5,601,969,879 | 13,044,201,261 |
| Basic and diluted earnings per share - in U.S. dollars                       |          0.58 |          0.58 |           0.58 |          1.91 |          1.91 |           1.91 |          2.81