Company: PBR
Filing Date: 2025-02-27
Form Type: 6-K
Source: 0001292814-25-000670
Chunk: 98

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-02-27
Form: 6-K
Chunk 98
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 underlying assets and the characteristics of the lease contracts
(term, transfer of the asset or exercise of purchase options), are depreciated using the straight-line method based on the contractual
terms.

| 23.4. | Oil and Gas fields operated by Petrobras returned to ANP |

During the 2024 financial year, Petrobras decided
to return the Cachalote field to the ANP, which had a full loss due to impairment. In 2023, losses due to return totaled R$220, referring
to the Atum, Curimã, Espada and Xaréu fields, belonging to the Campos Basin, which had not produced since 2020.

| 23.5. | Capitalization rate used to determine the amount of borrowing costs eligible for capitalization |

The capitalization rate used to determine the amount
of borrowing costs eligible for capitalization was the weighted average of the borrowing costs applicable to the borrowings that were
outstanding during the period, other than borrowings made specifically for the purpose of obtaining a qualifying asset. For the year ended
December 31,2024, the capitalization rate was 7.19% p.a. (7% p.a. for the year ended December 31, 2023).

| 72 |

| NOTES TO THE FINANCIAL STATEMENTSPETROBRAS(In millions of reais, unless otherwise indicated) |

| 24. | Intangible assets |

| 24.1. | Per type of assets |

|                                         |                            |           |            | Consolidated | Parent Company |
|                                         | Rights and Concessions (1) | Softwares |   Goodwill |        Total |          Total |
| Balance at December 31, 2023            |                     11,742 |     2,861 |        123 |       14,726 |         14,563 |
| Accumulated cost                        |                     12,051 |     9,151 |        123 |       21,325 |         20,453 |
| Accumulated amortization and impairment |                       -309 |    -6,290 |          − |       -6,599 |         -5,890 |
| Addition                                |                        131 |     1,080 |          − |        1,211 |          1,169 |
| Capitalized borrowing costs             |                          − |        68 |          − |           68 |             68 |
|