Company: PBR
Filing Date: 2025-02-27
Form Type: 6-K
Source: 0001292814-25-000664
Chunk: 22

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-02-27
Form: 6-K
Chunk 22
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 production method and depreciated or amortized using the straight-line method.
As of December 31, 2024, the carrying amount of these assets in operation in Brazil is US$ 90,452. Such assets do not have a useful
life ending in or after 2050.

As mentioned in item “Transition risk to
low carbon economy”, the reference scenario of the Strategic Plan indicates that there will be persistent global demand for oil
in the coming decades. Additionally, calculations of expected production and oil and gas reserves in this scenario consider the effects
of the transition to a low-carbon economy.

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| INDEX |

The Company's refining plants consist of 10 refineries
in Brazil. Based on the current depreciation rates of the assets in operation applied to the respective carrying amounts at December 31,
2024, which amounts to US$ 9,220, and assuming no additional investment, these refineries would have no material depreciation amounts
after 2050.

The Company estimates persistent demand for oil
products in the coming decades, although decreasing, which should be progressively supplied by models with lower carbon intensity. Thus,
the depreciation rates used by the Company for the refining plants are in line with the transition to a low-carbon economy.

The Gas and Energy assets in Brazil, including
thermoelectric power plants, are depreciated using the linear method. Based on the current depreciation rates of the assets in operation
applied to their respective carrying amounts as of December 31, 2024, totaling US$ 3,457, and assuming no additional investment, these
assets would have no material depreciation amounts after 2050.

In this context, based on available information,
the Company does not foresee significant changes in the useful life of its refineries, assets directly related to oil and gas production
and those related to the Gas and Energy arising from the transition to a low-carbon economy. Such assets represent 92% of the Company's
total assets in operation.

| b) | Physical Risks |

Physical risks result from climate change that
can be event-driven (acute physical risk) or from long-term shifts in climate patterns (chronic physical risk). In this category, the
Company does not foresee that changes caused by climate change will have a material effect on accounting estimates, considering the risks
currently identified.

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| INDEX |

| 6. | New standards and interpretations |

| 6.1. | New International Financial Reporting 
 Standards not yet adopted