Company: PBR
Filing Date: 2025-02-27
Form Type: 6-K
Source: 0001292814-25-000664
Chunk: 50

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-02-27
Form: 6-K
Chunk 50
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 the Company and the beneficiaries on the expenses are provided for in the
plan rules and in the ACT, being 60% by the Company and 40% by the participants until March 31, 2024.

As provided in clause 37, paragraph 2 of the ACT,
if the resolutions No. 42/2022 and No. 49/2023 of the Commission on Corporate Governance and the Administration of Corporate Holdings
of the Brazilian Federal Government (Comissão de Governança Corporativa e de Administração de Participações Societárias da União – CGPAR) were revoked or amended, allowing adjustments in the cost-sharing of health care
plans, the Company and the labor unions would discuss a new cost-sharing arrangement, in order to minimize the impact on the income of
its beneficiaries.

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On April 26, 2024, the aforementioned resolutions
were revoked and, for this reason, the Company and the unions entered into an agreement, in June 2024, via amendment to the current collective
bargaining agreement, to resume the costing relationship previously practiced, with 70% covered by Petrobras and 30% by the beneficiaries,
effective since April 2024. Due to this change, the Company carried out an intermediate remeasurement of the actuarial liabilities of
this plan.

Intermediate remeasurement on the health care plan

The intermediate remeasurement of this post-employment
plan made in June 2024 resulted in a US$ 23 increase in actuarial liabilities, as follows: (i) a US$ 1,291 expense within other
income and expenses, due to the change in the benefit costing; (ii) a US$ 1,265 gain within other comprehensive income due to the
revision of actuarial assumptions, mainly the increase in the discount rate applied to the actuarial liability, from 5.45% as of December
31, 2023 to 6.48% as of June 30, 2024, and to the reduction in the estimated changes in medical and hospital costs, from 13.11% as of
December 31, 2023 to 12.70% as of June 30, 2024; and (iii) a US$3 gain within translation adjustments.

The other actuarial assumptions used to carry out
the intermediate remeasurement in the second quarter of 2024 had no change in relation to