Company: PBR
Filing Date: 2025-02-27
Form Type: 6-K
Source: 0001292814-25-000670
Chunk: 24

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-02-27
Form: 6-K
Chunk 24
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 57,096, and assuming no additional investment, these refineries would have no material depreciation amounts
after 2050.

The Company estimates persistent demand for oil
products in the coming decades, although decreasing, which should be progressively supplied by models with lower carbon intensity. Thus,
the depreciation rates used by the Company for the refining plants are in line with the transition to a low-carbon economy.

The Gas and Energy assets in Brazil, including
thermoelectric power plants, are depreciated using the linear method. Based on the current depreciation rates of the assets in operation
applied to their respective carrying amounts as of December 31, 2024, totaling R$ 21,408, and assuming no additional investment, these
assets would have no material depreciation amounts after 2050.

In this context, based on available information,
the Company does not foresee significant changes in the useful life of its refineries, assets directly related to oil and gas production
and those related to the Gas and Energy arising from the transition to a low-carbon economy. Such assets represent 92% of the Company's
total assets in operation.

| b) | Physical Risks |

Physical risks result from climate change that
can be event-driven (acute physical risk) or from long-term shifts in climate patterns (chronic physical risk). In this category, the
Company does not foresee that changes caused by climate change will have a material effect on accounting estimates, considering the risks
currently identified.

| 6. | New standards and interpretations |

| 6.1. | International Accounting Standards Board (IASB) |

The main standards issued by the IASB that have not yet
come into force and have not been adopted by the Company before December 31, 2024 are set out as follows:

| 24 |

| NOTES TO THE FINANCIAL STATEMENTSPETROBRAS(In millions of reais, unless otherwise indicated) |

| Standard                                                                                                    
 Lack of Exchangeability - Amendments to IAS 21                                                              
 Annual Improvements – Volume 11                                                                             | Description                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
 The amendments establish that when one currency is not                                                                                                                                                                                                                                                                                                                                                                                                                                                                            
 exchangeable for another on the measurement date, the spot exchange rate must be estimated. In addition, they provide guidance on how                                                                                                                                                                                                                                                                                                                                                                                             
 to assess exchangeability between currencies and how to determine the spot exchange rate when exchangeability is absent.                                                                                                                                                                                                                                                                                                                                                                                                          
 When the spot exchange rate is estimated because a currency