Company: PBR
Filing Date: 2025-11-07
Form Type: 6-K
Source: 0001292814-25-003845
Chunk: 23

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-11-07
Form: 6-K
Chunk 23
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uarial liability according to CVM – Sponsor Company                                                               |     16,619 |       7,169 |
| (1) It includes the balance of PPSP-R pre-70 and PPSP-NR pre-70.                                                         |            |             |

The main difference between these methodologies
is that, in the CNPC criterion, Petros Foundation considers the future cash flows of normal and extraordinary sponsor’s contributions,
discounted to present value, while the Company considers these cash flows as they are realized. In addition, Petros Foundation sets the
real interest rate based on profitability expectations and on parameters set by the Superintendência Nacional de Previdência Complementar - PREVIC (National Supplementary Pension Authority), while the Company uses a rate that combines the maturity profile
of the obligations with the yield curve of government bonds. Regarding the plan assets, Petros Foundation marks government bonds at market
value or on the curve, while the Company marks all of them at market value.

13.2.1 Amounts in the financial
statements related to defined benefit plans

Net actuarial liabilities represent the obligations
of the Company, net of the fair value of plan assets (when applicable), at present value.

Changes in the actuarial liabilities related to
pension and health care plans with defined benefit characteristics are presented as follows:

|                                                                  |            |             |               |                       | Consolidated |
|                                                                  |            |             | Pension plans |      Health Care Plan |              |
|                                                                  | PPSP-R (1) | PPSP-NR (1) |      Petros 2 | Saúde Petrobras - AMS |        Total |
| Balance at December 31, 2024                                     |     16,619 |       7,169 |           356 |                46,433 |       70,577 |
| Recognized in the statement of income – cost and expenses        |      1,533 |         671 |            26 |                 5,079 |        7,309 |
| Current service cost                                             |         12 |           4 |             − |                   689 |          705 |
| Net interest cost                                                |      1,521 |         667 |            26 |                 4,390 |        6,604 |
| Recognized in Equity - other comprehensive income                |          − |           − |            -1 |                    -3 |           -4 |
| (Gains)/losses arising