Company: PBR
Filing Date: 2025-02-27
Form Type: 6-K
Source: 0001292814-25-000670
Chunk: 78

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-02-27
Form: 6-K
Chunk 78
---
 other comprehensive income, and comprises: (i) actuarial gains and losses and; (ii) return
on plan assets, excluding net interest on the net defined liability, net of defined benefit plan assets.

The Company also contributes to defined contribution plans,
on a parity basis in relation to the employee's contribution, that are expensed when incurred.

| 19. | Provisions for legal proceedings,            
 judicial deposits and contingent liabilities |

| 19.1. | Provisions for legal proceedings |

The Company recognizes provisions for legal, administrative
and arbitral proceedings, based on the best estimate of the costs, for which it is probable that an outflow of resources embodying economic
benefits will be required and that can be reliably estimated. These proceedings mainly include:

| · | Labor claims, in particular: (i) several individual and collective labor claims; (ii) opt-out claims related                    
 to a review of the methodology by which the minimum compensation based on an employee's position and work schedule (Remuneração 
 Mínima por Nível e Regime - RMNR) is calculated; and (iii) actions of outsourced employees.                                     |

| · | Tax claims including: (i) tax notices for alleged non-compliance with ancillary obligations; (ii) claims                                     
 relating to benefits previously taken for Brazilian federal tax credits applied that were subsequently alleged to be disallowable, including 
 disallowance of PIS and COFINS tax credits; and (iii) claims for alleged non-payment of social security contributions on allowances and      
 bonuses.                                                                                                                                     |

| · | Civil claims, in particular: (i) lawsuits related to contracts; (ii) lawsuits that discuss matters related                               
 to pension plans managed by Petros; and (iii) legal and administrative proceedings involving fines applied by the ANP - Brazilian Agency 
 of Petroleum, Natural Gas and Biofuels (Agência Nacional de Petróleo, Gás Natural e Biocombustíveis),                                    
 mainly relating to production measurement systems.                                                                                       |

| · | Environmental claims, specially: (i) fines relating to an environmental accident in the State of Paraná                        
 in 2000; (ii) fines relating to the Company’s offshore operation; and (iii) public civil action for oil spill in 2004 in Serra 
 do Mar-São Paulo State Park.                                                                                                   |

Provisions for legal proceedings are set out as
follows:

|                         |            | Consolidated |            | Parent Company |
|