Company: PBR
Filing Date: 2025-02-27
Form Type: 6-K
Source: 0001292814-25-000664
Chunk: 58

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-02-27
Form: 6-K
Chunk 58
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Net interest on the net defined benefit liability
is the change during the period in the net defined benefit liability that arises from the passage of time. Such interest is accounted
for in the statement of income.

Remeasurement of the net defined benefit liability
is recognized in shareholders’ equity, in 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