Company: PBR
Filing Date: 2025-02-27
Form Type: 6-K
Source: 0001292814-25-000664
Chunk: 14

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-02-27
Form: 6-K
Chunk 14
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in a group where there is interdependence in relation to the expected result.

The Company estimates the probability of acceptance
of an uncertain tax treatment by the tax authority based on technical assessments by its legal advisors, considering precedent jurisprudence
applicable to current tax legislation, which may be impacted mainly by changes in tax rules or court decisions which may affect the analysis
of the fundamentals of uncertainty. The tax risks identified are evaluated, treated and, when applicable, follows a pre-determined tax
risk management methodology.

If it is probable that the tax authorities will
accept an uncertain tax treatment, the amounts recorded in the financial statements are consistent with the tax records and, therefore,
no uncertainty is reflected in the measurement of current or deferred income taxes. If it is not probable that the tax authorities will
accept an uncertain tax treatment, the uncertainty is reflected in the measurement of current or deferred income taxes in the financial
statements.

The effect of uncertainty for each uncertain tax
treatment is estimated by using the method that provides the best prediction of the resolution of the uncertainty. The most probable amount
method provides as an estimate the single most probable amount in a set of possible outcomes, while the expected amount method represents
the sum of the amounts weighted by the probability in relation to a range of possible outcomes.

Additional information on uncertainty over income
taxes treatments is disclosed in Note 17.1.

| 4.10. | Sources of estimation uncertainty 
 related to expected credit losses |

Credit losses correspond to the difference between
all contractual cash flows owed to the Company and all cash flows that the entity expects to receive, discounted at the original effective
interest rate. The expected credit loss of a financial asset corresponds to the average of expected credit losses weighted by the respective
default risks.

Expected credit losses on financial assets are
based on assumptions relating to risk of default, the determination of whether or not there has been a significant increase in credit
risk, expectation of recovery, among others. The Company uses judgment for such assumptions in addition to information from credit rating
agencies and inputs based on collection delays.

| 14 |

| INDEX |

Notes 14.2 and 14.3 provide details on the expected
credit losses recognized by the Company.

| 4.11. | Sources of estimation uncertainty                                                       
 related to the compensation for the surplus volume for the Transfer of Rights Agreement |

As a result of the Second Bidding Round for the
Surplus Volume of the Transfer of Rights Agreement under the Production Sharing regime, the Company