Company: PBR
Filing Date: 2025-02-27
Form Type: 6-K
Source: 0001292814-25-000664
Chunk: 57

Company: PETROBRAS - PETROLEO BRASILEIRO SA
Filing Date: 2025-02-27
Form: 6-K
Chunk 57
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                                                                         |

The most significant assumptions are described
in Note 4.4.

| 18.3.7. | Sensitivity analysis of the defined 
 benefit plans                       |

The effect of a 100 basis points (bps) change in the discount
rate and in the estimated future medical and hospital costs is set out below:

|                                        |          |                  |          |    Discount Rate |          | Expected changes in medical and hospital costs |
|                                        |          | Pension Benefits |          | Medical Benefits |          |                               Medical Benefits |
|                                        | +100 bps |         -100 bps | +100 bps |         -100 bps | +100 bps |                                       -100 bps |
| Pension Obligation                     |   -1,045 |            1,169 |     -722 |              868 |      911 |                                           -762 |
| Current Service cost and interest cost |      -12 |                6 |      -51 |               61 |      150 |                                            -63 |

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.

| 54 |

| INDEX