Employee benefits (Tables)
|
6 Months Ended |
Jun. 30, 2026 |
|---|
| Notes and other explanatory information [abstract] |
|
| Schedule of employee benefits |
| Schedule of employee benefits |
|
|
| |
06.30.2026 |
12.31.2025 |
| Liabilities |
|
|
| Short-term employee benefits |
2,080 |
2,722 |
| Termination benefits |
91 |
91 |
| Post-employment benefits |
17,860 |
16,359 |
| Total |
20,031 |
19,172 |
| Current |
3,224 |
3,805 |
| Non-current |
16,807 |
15,367 |
|
| Schedule of short term employee benefits |
| Schedule of short term employee benefits |
|
|
| |
06.30.2026 |
12.31.2025 |
| Accrued vacation and 13th salary |
882 |
610 |
| Profit sharing |
383 |
677 |
| Performance award program |
397 |
717 |
| Salaries and related charges and other provisions |
418 |
718 |
| Total |
2,080 |
2,722 |
| Current |
2,061 |
2,706 |
| Non-current (1) |
19 |
16 |
| (1) 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 |
| Schedule of recognized
the statement of income |
|
|
|
|
| Expenses recognized in the statement of income |
Jan-Jun/2026 |
Jan-Jun/2025 |
Apr-Jun/2026 |
Apr-Jun/2025 |
| Salaries, accrued vacations and related charges |
(2,114) |
(1,810) |
(1,112) |
(950) |
| Management fees and charges |
8 |
(7) |
11 |
(4) |
| Variable compensation programs (1) |
(721) |
(595) |
(375) |
(305) |
| Performance award program (2) |
(343) |
(278) |
(182) |
(144) |
| Profit sharing (2) |
(378) |
(317) |
(193) |
(161) |
| Total |
(2,827) |
(2,412) |
(1,476) |
(1,259) |
| (1) Includes adjustments to provisions related to previous years. |
| (2) Amount recognized as other income and expenses - see note 6. |
|
| Schedule of post employment benefits |
| Schedule of post employment
benefits |
|
|
| |
06.30.2026 |
12.31.2025 |
| Liabilities |
|
|
| Health Care Plan - Saúde Petrobras |
12,902 |
11,661 |
| Subtotal - health care plan |
12,902 |
11,661 |
| Petros Pension Plan - Renegotiated (PPSP-R) |
2,850 |
2,734 |
| Petros Pension Plan - Non-renegotiated (PPSP-NR) |
997 |
946 |
| Petros Pension Plan - Renegotiated - Pre-70 (PPSP-R Pre 70) |
559 |
513 |
| Petros Pension Plan - Non-renegotiated - Pre-70 (PPSP-NR Pre 70) |
549 |
501 |
| Petros 2 Pension Plan (PP-2) |
3 |
4 |
| Subtotal - pension plans |
4,958 |
4,698 |
| Total |
17,860 |
16,359 |
| Current |
1,103 |
1,036 |
| Non-current |
16,757 |
15,323 |
|
| Schedule of net actuarial liability |
| Schedule of net actuarial liability |
|
|
| |
PPSP-R (1) |
PPSP-NR (1) |
| Deficit registered by Petros |
236 |
118 |
| Ordinary and extraordinary future contributions - sponsor |
4,273 |
1,259 |
| Financial assumptions (interest rate and inflation), changes in fair value of plan assets and actuarial valuation method |
(2,049) |
(496) |
| Net actuarial liability recorded by the Company |
3,247 |
1,448 |
| (1) Includes the balance of PPSP-R pre-70 and PPSP-NR pre-70. |
|
| Schedule of changes in the actuarial liabilities |
| Schedule of changes in the actuarial liabilities |
|
|
|
|
|
| |
|
|
|
|
2026 |
| |
Pension Plans |
Health Care Plan |
Total |
| |
PPSP-R (1) |
PPSP-NR (1) |
Petros 2 |
Saúde Petrobras-AMS |
|
| Balance at December 31, 2025 |
3,247 |
1,448 |
4 |
11,661 |
16,360 |
| Recognized in the Statement of Income |
189 |
86 |
− |
827 |
1,102 |
| Current service cost |
− |
− |
− |
131 |
131 |
| Net interest |
189 |
86 |
− |
696 |
971 |
| Cash effects |
(234) |
(80) |
(8) |
(317) |
(639) |
| Contributions paid |
(217) |
(69) |
(8) |
(317) |
(611) |
| Payments related to Term of financial commitment (TFC) |
(17) |
(11) |
− |
− |
(28) |
| Other changes |
207 |
92 |
7 |
731 |
1,037 |
| Others |
− |
− |
8 |
− |
8 |
| Translation Adjustment |
207 |
92 |
(1) |
731 |
1,029 |
| Balance at June 30, 2026 |
3,409 |
1,546 |
3 |
12,902 |
17,860 |
| (1) Includes the balance of PPSP-R pre-70 and PPSP-NR pre-70. |
| |
|
|
|
|
|
| |
|
|
|
|
2025 |
| |
Pension Plans |
Health
Care Plan |
Total |
| |
PPSP-R (1) |
PPSP-NR (1) |
Petros 2 |
Saúde
Petrobras-AMS |
|
| 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) Includes the balance of PPSP-R pre-70 and PPSP-NR pre-70. |
|
| Schedule of net expense with pension and health care plans |
| 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) |
(11) |
(2) |
− |
(303) |
(316) |
| Related to retirees (other income and expenses) |
(178) |
(84) |
− |
(524) |
(786) |
| Net costs for Jan-Jun/2026 |
(189) |
(86) |
− |
(827) |
(1,102) |
| 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) |
| (1) Includes the balance of PPSP-R pre-70 and PPSP-NR pre-70. |
| |
| |
|
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) |
(5) |
(1) |
− |
(155) |
(161) |
| Related to retirees (other income and expenses) |
(91) |
(43) |
− |
(267) |
(401) |
| Net costs for Apr-Jun/2026 |
(96) |
(44) |
− |
(422) |
(562) |
| 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) |
| (1) Includes the balance of PPSP-R pre-70 and PPSP-NR pre-70. |
|