Company: PBR
Filing Date: 2025-02-27
Form Type: 6-K
Source: 0001292814-25-000670
Chunk: 106

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-02-27
Form: 6-K
Chunk 106
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| Oil and gas production fields in Brazil (9 CGUs)                                                                                                                                                                                                                                                       | E&P      |   41,218 |                 45,339 |           3,992 |
| Itaboraí Utilities                                                                                                                                                                                                                                                                                     | G&LCE    |    5,571 |                  6,127 |             557 |
| Araucária Nitrogenados S.A. - ANSA                                                                                                                                                                                                                                                                     | RT&M     |       73 |                     80 |               7 |
| Total reversal potential                                                                                                                                                                                                                                                                               |          |   46,862 |                 51,546 |           4,556 |
| (1) The recoverable amount was sensitized with -10% and +10% considering the estimated recoverable amounts on 12/31/2024.                                                                                                                                                                              |          |          |                        |                 |
| (2) The sensitivity determined, when there is a positive variation of 10% in the recoverable amounts, considers the impairment amount to be reversed within the limit of the accumulated impairment balance of the impacted CGUs or within the limit of their recoverable amounts, whichever is lower. |          |          |                        |                 |

Accounting policy for impairment of property, plant and equipment and intangible assets

Property, plant and equipment and intangible assets are assessed
for impairment at the smallest identifiable group that generates largely independent cash inflows from other assets or groups of assets
(CGU). Note 4.2.2 presents detailed information about the Company’s CGUs.

Assets related to development and production of oil and gas
assets (fields or clusters) that have indefinite useful lives, such as goodwill, are tested for impairment at least annually, irrespective
of whether there is any indication of impairment.

Considering the existing synergies between the Company’s
assets and businesses, as well as the expectation of the use of its assets for their remaining useful lives, value in use is generally
used by the Company for impairment testing purposes. When specifically indicated, the Company assesses differences between its assumptions
and assumptions that would be used by market participants in the determination of the fair value of an asset or CGU.

Reversal of previously recognized impairment losses may occur
for assets other than goodwill.

| 25.2. | Assets classified as held for sale |

|                                                                                                                                                    |                     |                        |                       |     | Consolidated |
| Assets or group of assets by nature  (1)                                                                                                           | Net carrying amount |