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Employee benefits (Tables)
 6 Months Ended
Jun. 30, 2025
Employee Benefits  
Schedule of employee benefits
   
  06.30.2025 12.31.2024
Liabilities    
Short-term employee benefits 1,837 1,517
Termination benefits 75 72
Post-employment benefits 13,276 11,398
Total 15,188 12,987
Current 2,739 2,315
Non-current 12,449 10,672
Schedule of short term employee benefits
   
  06.30.2025 12.31.2024
Accrued vacation and 13th salary 778 519
Profit sharing 339 384
Performance award program 315 349
Salaries and related charges and other provisions (1) 405 265
Total 1,837 1,517
Current 1,801 1,486
Non-current (2) 36 31
(1) It includes advance payment related to the Collective Bargaining Agreement for the next 2 years (ACT 25/27), recognized as Other income and expenses, net (see note 6).
(2) Remaining balance relating to the four-year deferral of the variable compensation program of executive officers and the upper management.

 
Schedule of recognized the statement of income
       
Expenses recognized in the statement of income Jan-Jun/2025 Jan-Jun/2024 Apr-Jun/2025 Apr-Jun/2024
Salaries, accrued vacations and related charges (1,810) (1,867) (950) (943)
Management fees and charges (7) (7) (4) (4)
Variable compensation programs (1) (595) (490) (305) (235)
Performance award program (2) (278) (179) (144) (100)
Profit sharing (2) (317) (311) (161) (135)
Total (2,412) (2,364) (1,259) (1,182)
(1) It includes adjustments to provisions related to previous years.
(2) Amount recognized as other income and expenses - see note 6.

 
Schedule of post employment benefits
   
  06.30.2025 12.31.2024
Liabilities    
Health Care Plan - Saúde Petrobras 8,863 7,499
Petros Pension Plan - Renegotiated (PPSP-R) 2,562 2,289
Petros Pension Plan - Non-renegotiated (PPSP-NR) 884 779
Petros Pension Plan - Renegotiated - Pre-70 (PPSP-R Pre 70) 461 395
Petros Pension Plan - Non-renegotiated - Pre-70 (PPSP-NR Pre 70) 445 379
Petros 2 Pension Plan (PP-2) 61 57
Total 13,276 11,398
Current 917 808
Non-current 12,359 10,590
Schedule of net actuarial liability
   
  PPSP-R (1) PPSP-NR (1)
Deficit registered by Petros 259 93
Ordinary and extraordinary future contributions - sponsor 3,744 1,097
Contributions related to the TFC - sponsor 658 442
Financial assumptions (interest rate and inflation), changes in fair value of plan assets and actuarial valuation method (1,976) (474)
Net actuarial liability recorded by the Company 2,684 1,158
(1) It includes the balance of PPSP-R pre-70 and PPSP-NR pre-70.
Schedule of changes in the actuarial liabilities
         
          2025
  Pension Plans Health Care Plan Total
  PPSP-R (1) PPSP-NR (1) Petros 2 Saúde Petrobras-AMS  
Amounts recognized in the Statement of Financial Position          
Balance at December 31, 2024 2,684 1,158 58 7,498 11,398
Recognized in the Statement of Income 179 76 3 589 847
Current service cost 2 − − 81 83
Net interest 177 76 3 508 764
Recognized in Equity - other comprehensive income − − − 1 1
(Gains)/losses arising from the remeasurement − − − 1 1
Cash effects (199) (64) (6) (253) (522)
Contributions paid (185) (56) (6) (253) (500)
Payments related to Term of financial commitment (TFC) (14) (8) − − (22)
Other changes 359 159 6 1,028 1,552
Translation Adjustment 359 159 6 1,028 1,552
Balance at June 30, 2025 3,023 1,329 61 8,863 13,276
(1) It includes the balance of PPSP-R pre-70 and PPSP-NR pre-70.

 

 

           
          2024
  Pension Plans

Health

Care Plan

 Total
  PPSP-R (1) PPSP-NR (1) Petros 2

Saúde

Petrobras-AMS

  
Balance at December 31, 2023 4,740 1,799 181 9,662 16,382
Recognized in the Statement of Income 210 80 7 1,838 2,135
Past service cost − − − 1,291 1,291
Current service cost 4 1 − 115 120
Net interest 206 79 7 432 724
Recognized in Equity - other comprehensive income − − − (1,265) (1,265)
(Gains)/losses arising from the remeasurement (2) − − − (1,265) (1,265)
Cash effects (215) (66) (6) (195) (482)
Contributions paid (201) (59) (6) (195) (461)
Payments related to Term of financial commitment (TFC) (14) (7) − − (21)
Other changes (611) (233) (24) (1,282) (2,150)
Translation Adjustment (611) (233) (24) (1,282) (2,150)
Balance at June 30, 2024 4,124 1,580 158 8,758 14,620
(1) It includes the balance of PPSP-R pre-70 and PPSP-NR pre-70.
(2) Effects of the intermediate remeasurement on the health care plan, which changed the cost-sharing arrangement.
Schedule of net expense with pension and health care plans
         
    Pension Plans Health Care Plan Total
  PPSP-R (1) PPSP-NR (1) Petros 2 Saúde Petrobras
Related to active employees (cost of sales and expenses) (13) (1) − (194) (208)
Related to retirees (other income and expenses) (166) (75) (3) (395) (639)
Net costs for Jan-Jun/2025 (179) (76) (3) (589) (847)
Related to active employees (cost of sales and expenses) (2) (19) (5) (1) (508) (533)
Related to retirees (other income and expenses) (3) (191) (75) (6) (1,330) (1,602)
Net costs for Jan-Jun/2024 (210) (80) (7) (1,838) (2,135)
(1) It includes the balance of PPSP-R pre-70 and PPSP-NR pre-70.
(2) It includes the effects of the intermediate remeasurement on the health care plan, which changed the cost-sharing arrangement, amounting to US$ 291.
(3) It includes the effects of the intermediate remeasurement on the health care plan, which changed the cost-sharing arrangement, amounting to US$ 1,000.
           
    Pension Plans Health Care Plan Total
  PPSP-R (1) PPSP-NR (1) Petros 2 Saúde Petrobras
Related to active employees (cost of sales and expenses) (7) − − (99) (106)
Related to retirees (other income and expenses) (84) (38) (2) (200) (324)
Net costs for Apr-Jun/2025 (91) (38) (2) (299) (430)
Related to active employees (cost of sales and expenses) (2) (11) (3) − (395) (409)
Related to retirees (other income and expenses) (3) (92) (36) (3) (1,162) (1,293)
Net costs for Apr-Jun/2024 (103) (39) (3) (1,557) (1,702)
(1) It includes the balance of PPSP-R pre-70 and PPSP-NR pre-70.
(2) It includes the effects of the intermediate remeasurement on the health care plan, which changed the cost-sharing arrangement, amounting to US$ 291.
(3) It includes the effects of the intermediate remeasurement on the health care plan, which changed the cost-sharing arrangement, amounting to US$ 1,000.