Company: PBR
Filing Date: 2025-02-27
Form Type: 6-K
Source: 0001292814-25-000670
Chunk: 77

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-02-27
Form: 6-K
Chunk 77
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 |                             Health care plan |
|                           | + 1 p.p. |     - 1 p.p. | + 1 p.p. |         - 1 p.p. | + 1 p.p. |                                     - 1 p.p. |
| Actuarial obligation      |   -6,473 |        7,240 |   -4,471 |            5,378 |    5,641 |                                       -4,716 |
| Service cost and interest |      -74 |           37 |     -317 |              378 |      929 |                                         -391 |

Accounting policy for post-employment defined benefits

The obligations related to post-employment defined
benefit plans and health-care plans are recognized as liabilities in the statement of financial position based on actuarial calculations
which are revised annually by an independent qualified actuary (updating for material changes in actuarial assumptions and estimates of
expected future benefits), using the projected credit unit method, net of the fair value of plan assets, when applicable, from which the
obligations are to be directly settled.

Under the projected credit unit method, each period
of service gives rise to an additional unit of benefit entitlement and each unit is measured separately to determine the final obligation.
Actuarial assumptions include demographic and financial assumptions, medical costs estimate, historical data related to benefits paid
and employee contributions, as set out in note 4.

Service cost are accounted for within the
statement of income and comprises: (i) current service cost, which is the increase in the present value of the defined benefit obligation
resulting from employee service in the current period; (ii) past service cost, which is the change in the present value of the defined
benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction, modification, or withdrawal
of a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan); and
(iii) any gain or loss on settlement.

| 57 |

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

Net interest on the net defined benefit liability
is the change during the period in the net defined benefit liability that arises from the passage of time. Such interest is accounted
for in the statement of income.

Remeasurement of the net defined benefit liability
is recognized in shareholders’ equity, in