Document:

Exhibit 4.08

 

English Summary of

Ethane, Propane and Hydrogen Purchase and Sale
Agreement by and Between

Petróleo Brasileiro S.A. –
Petrobras and Braskem S.A.

The summary below contains an abridged description of the principal
terms of the agreement originally executed in Portuguese language by the parties referred to herein (the “Agreement”).

1. Date of execution: December 22, 2020.

2. Parties: Petróleo Brasileiro S.A. –
Petrobras (“Petrobras”), as seller for ethane and propane and purchaser for hydrogen, and Braskem S.A. (“Braskem”),
as purchaser for ethane and propane and seller for hydrogen.

3. Object: sale by Petrobras and purchase by Braskem
of ethane and propane of up to 580,000 tons per year of ethylene equivalent and sale by Braskem and purchase by Petrobras of up to 5,198
tons per year of hydrogen. The yearly minimum amount may be subject to reduction in case of certain events, including stoppages, and according
to a calculation formula set forth in the agreement. The Agreement also contains provisions for quantities not delivered or not received
and corresponding adjustments.

4. Term: the term of the agreement is five years, from
January 1, 2021 to December 31, 2025.

5. Delivery schedule: the Agreement contains certain
provisions relating to delivery and retrieval schedules that may be adjusted based on forecasts and other variables.

6. Quality and inspection: the ethane, propane and hydrogen
delivered pursuant to the terms and conditions contained in the Agreement must comply with certain technical and quality specifications
set forth in the Agreement.

7. Measurement and delivery: the Agreement contains
certain terms, conditions and requirements for the measurement of amounts delivered and conditions for delivery.

8. Price: the prices will be based on international
references.

9. Credit facility: the Agreement contains a provision
allowing Petrobras and Braskem to grant each other a credit facility for the benefit of the other Party under the Agreement for payment
of invoices on credit, at its sole discretion, which shall be subject to certain guarantees and may be terminated at any time with prior
notice.

10. Liability and indemnification: the Agreement contains
certain provisions relating to the parties’ liabilities and indemnification obligations for damages, loss of profit and other events,
including certain exceptions for acts of God and force majeure under Brazilian law.

    	 

    	 

    

11. Termination: the Agreement may be terminated by
either party upon: (i) being notified at least 30 days in advance of the failure to comply with any terms or conditions of the Agreement;
(ii) transfer or assignment of the Agreement; (iii) certain changes in the capital structure or modification of any party’s corporate
purpose or whenever there is a conflict with the purpose of the Agreement; (iv) failure to comply with certain specific provisions of
the Agreement; and (v) other conditions set forth in the Agreement. In addition, Petrobras may terminate the Agreement in case of bankruptcy,
ratification of extrajudicial reorganization or approval of judicial reorganization proceedings of Braskem if no sufficient security deposit
is posted pursuant to contractual obligations. A non-defaulting party may choose to suspend the Agreement instead of terminating it until
the breach of a contractual provision is cured.

12. Assignment: a party may not assign or transfer the
agreement without the prior written consent of the other party, and shall remain jointly and severally liable with the assignee for any
contractual obligation that is assigned.

13. Confidentiality: for five years after the termination
of the Agreement, the parties agreed to hold all information transmitted under, pursuant or related to the Agreement in confidentiality.

14. Governing law and forum: the Agreement is governed
by Brazilian law, and any dispute under the Agreement shall be resolved by the courts of the city of Rio de Janeiro, in the State of Rio
de Janeiro, Brazil.Exhibit 10.1

      

       

      

      This PERFORMANCE STOCK UNIT AGREEMENT is entered into as of ____________, 20__
        (the “Grant Date”), between BED BATH & BEYOND INC. (the “Company”)
        and ____________________ (“you”).

      

      

      1.           Performance
              Stock Unit Grant.  Subject to the restrictions, terms and conditions of the 2012 Plan and this Agreement, the Company hereby awards you the number of Performance Stock Units (the “Performance Stock Units”) specified in paragraph 7 below.  The Performance Stock Units are subject to certain restrictions as set forth in the 2012 Plan and this Agreement.

      

      

      2.           The
              Plan.  The Performance Stock Units are entirely subject to the terms of the Company’s 2012 Incentive Compensation Plan, as amended from time
          to time (the “2012 Plan”).  A description of key terms of the 2012 Plan is set forth in the Prospectus for the 2012 Plan.  Capitalized terms used but not
          defined in this Agreement have the meanings set forth in the 2012 Plan.

      

      

      3.           Restrictions
              on Transfer.  You will not sell, transfer, pledge, hypothecate, assign or otherwise dispose of (any such action, a “Transfer”) the Performance
          Stock Units, except as set forth in the 2012 Plan or this Agreement.  Any attempted Transfer in violation of the 2012 Plan or this Agreement will be void and of no effect. Notwithstanding anything herein or in the 2012 Plan to the contrary,
          Sections 4.2(d) and 4.3 of the Company’s 2018 Incentive Compensation Plan, as amended from time to time (the “2018 Plan”), shall apply to the Performance
          Stock Units in lieu of Section 4.2(d) of the 2012 Plan.

      

      

      4.           Payment. 
          With respect to each Performance Stock Unit that vests in accordance with the schedule set forth in paragraph 8 below, you will be entitled to receive a number of shares of Common Stock equal to one times the Payment Percentage set forth opposite
          the Achievement Percentile in the exhibit attached hereto.  Subject to paragraph 5 below, and further subject to satisfaction of the Performance Goal (as defined below), you will be paid such share(s) of Common Stock with respect to each vested
          Performance Stock Unit within thirty (30) days following the later of: (i) the vesting date set forth in paragraph 8 below (the “Time-Based Vesting Date”);
          and (ii) the date of certification of the Achievement Percentile attained with respect to the Performance Goal by the Committee (the “Performance-Based Vesting Date”),
          to the extent administratively practicable. The later of the Time-Based Vesting Date and the Performance-Based Vesting Date shall be referred to as the “Vesting
            Date.”

      

      

      5.           Forfeiture;
              Certain Terminations.  Except as provided in this paragraph: (i) upon your Termination, all unvested Performance Stock Units shall immediately be forfeited without compensation; and (ii) upon the failure to attain the Performance
          Goal, any unvested Performance Stock Units subject to any such unachieved Performance Goal shall immediately be forfeited without compensation.   Notwithstanding anything herein to the contrary:

      

      

      (a)          upon a Termination by reason of your Disability (to
          the extent that an agreement between you and the Company in effect as of the Grant Date (an “Existing Agreement”) defines “disability” (or a term of like
          import), as defined in such Existing Agreement, or if there is no Existing Agreement or if such agreement does not define “disability” (or a term of like import), as defined in the 2012 Plan), the Performance Stock Units shall vest in full based
          on actual performance, upon and subject to the certification by the Committee of attainment of the Performance Goal regardless of whether or not you are employed on the date of certification;

      

      

      (b)          upon a Termination by reason of your death, the
          Performance Stock Units shall immediately vest in full, at target, upon such Termination;

      

      

      (c)          in the event of your Termination by the Company
          without Cause or, if provided in an Existing Agreement, by you for Good Reason or due to a Constructive Termination without Cause, as each such term (or concept of like import) is defined in the Existing Agreement, unless the Existing Agreement
          provides for a more favorable vesting treatment (in which case, the terms and conditions of such Existing Agreement shall control), subject to your timely execution, delivery, and non-revocation of a release of claims in the form presented to you
          by the Company, a pro-rated portion of the Performance Stock Units (which pro-rated portion shall be equal to (x) the number of Performance Stock Units that would have vested based on actual performance during the full Performance Period,
          multiplied by (y) a fraction, the numerator of which is the number of months of service that you have completed with the Company or its Affiliates between the Grant Date through the date of your Termination and the denominator of which is 36),
          shall vest upon, and subject to, the certification by the Committee of attainment of the Performance Goal regardless of whether or not you are employed on the date of certification. In addition, a Termination due to Retirement shall be treated as
          a Termination without Cause for purposes of this Agreement; provided that “Retirement” means a termination of employment for which (i) prior to such
          Termination, the sum of your years of age plus years of service to the Company or its Affiliates equals 65 or more years, provided that your years of service to the Company or its Affiliates equals at least 5, (ii) you have provided at least six
          months’ advance written notice of your intent to retire (and during the period from the date of such advance written notice to the date of your Termination, your employment has not been terminated for Cause and you have not breached any
          restrictive covenants under any agreements with the Company) and (iii) the Committee has approved that such Termination will be treated as a Retirement;

      

      

      (d)          in the event of your Termination by the Company
          without Cause or, if provided in an Existing Agreement, by you for Good Reason or due to a Constructive Termination without Cause, as each such term (or concept of like import) is defined in the Existing Agreement, in each case, within ninety
          (90) days prior to, or two (2) years following, a Change in Control (as defined in the 2018 Plan), subject to your timely execution, delivery, and non-revocation of a release of claims in the form presented to you by the Company, the Performance
          Stock Units shall immediately vest in full based on actual performance (if determinable at the time of Termination, in the Committee’s sole discretion) or, if actual performance is not determinable, shall immediately vest, at target, in each case
          prorated for the portion of the Performance Period ending on the date of such Termination, and, to the extent required by Section 409A of the Code, will pay out on the originally applicable Vesting Date.

      

      

      6.           Rights
              with Regard to Performance Stock Units.  On and after the Grant Date, you will have the right to receive dividend equivalents with respect to the shares of Common Stock underlying the Performance Stock Units ultimately achieved
          under the Performance Goal described in paragraph 7, subject to the terms and conditions of this paragraph.  Notwithstanding anything herein to the contrary, in no event shall a dividend equivalent be issued or paid with respect to any
          Performance Stock Unit that has been forfeited pursuant to paragraph 5.  If the Company pays a dividend (whether in cash or stock) on its Common Stock shares, or its Common Stock shares are split, or the Company pays to holders of its Common
          Stock other shares, securities, monies, warrants, rights, options or property representing a dividend or distribution in respect of the Common Stock, then the Company will credit a deemed dividend or distribution to a book entry account on your
          behalf with respect to each share of Common Stock underlying the Performance Stock Units held by you, provided that your right to actually receive such cash or property shall be subject to the same restrictions as the Performance Stock Units to
          which the cash or property relates, and the cash or property shall be paid to you at the same time you receive the payment of the shares of Common Stock underlying the Performance Stock Units.  Unless otherwise determined by the Committee,
          dividend equivalents shall not be deemed to be reinvested in Common Stock and shall be treated as uninvested at all times, without crediting any interest or earnings. Except as provided in this paragraph, you will have no rights as a holder of
          Common Stock with respect to the Performance Stock Units unless and until the Performance Stock Units become vested hereunder and you become the holder of record of the Common Stock underlying the Performance Stock Units.

      

      

      
        
          

      

      7.           Grant
              Size; Performance Goal.  Performance Stock Units covered by this award:  _____________.  The Performance Stock Units will be subject to the performance goals, determined in accordance with the principles and methodology, in each
          case as set forth in the exhibit attached hereto.

      

      

      8.           Vesting
              Schedule. Except as set forth in Section 5 hereof, your vesting in any portion of the Performance Stock Units is contingent on attainment of the Performance Goal and on the subsequent certification of that attainment by the
          Committee. In the event the Performance Goal is not attained during the relevant Performance Period, as applicable, all of the Performance Stock Units subject to such Performance Goal for such Performance Period shall be forfeited without
          compensation.  Subject to the attainment of the Performance Goal and the subsequent certification described above, unless you experience a Termination before the Vesting Date as provided in paragraph 5, the Performance Stock Units will become
          vested in accordance with the following vesting schedules:

       

      	
              Time-Based Vesting Date

            	
              Percent Vested Subject to

              Three-Year Goal

            
	
              3rd anniversary of Grant Date

            	
              100%

            

      

      

      For purposes of the payment of applicable withholding taxes required by applicable law, the number of shares of Common Stock underlying the Performance Stock Units to
        which you become entitled on payment shall be automatically reduced by the Company to cover the applicable minimum statutorily required withholding obligation, except that you may elect to pay some or all of the amount of such obligation in cash in
        a manner acceptable to the Company.  In the event that the number of shares of Common Stock underlying the Performance Stock Units to which you become entitled upon vesting is automatically reduced, it is the intent of this Agreement that any
        deemed “sale” of the shares of Common Stock underlying the Performance Stock Units withheld will be exempt from liability under Section 16(b) of the Securities Exchange Act of 1934, as amended, or any successor thereto (“Exchange Act”) pursuant to Rule 16b-3 under Section 16(b) of the Exchange Act, or any successor provision.  All unscheduled and scheduled blackout periods (each, a “BP”) are determined by the Company.  If any shares of Common Stock underlying vested Performance Stock Units are scheduled to be paid during a BP to which you are
        subject, (i) you will be paid the applicable number of shares of Common Stock on the scheduled payment date (net of any shares withheld by the Company to pay minimum required taxes), but (ii) you will be unable to sell such shares of Common Stock
        until the earliest date on which all BPs to which you are subject have expired.

       

      

      Subject to paragraph 5 above, all vesting will occur only on the Vesting Date, with no proportionate or partial vesting in the period prior to such date.  Except as
        otherwise provided in the preceding paragraph, when any Performance Stock Unit becomes vested, the Company (unless it determines a delay is required under applicable law or rules) will, on the payment date described in paragraph 4 above (or
        promptly thereafter) issue and deliver to you a stock certificate registered in your name or will promptly recognize ownership of your shares through uncertificated book entry or another similar method, subject to applicable federal, state and
        local tax withholding in the manner described herein or otherwise acceptable to the Committee.  Subject to the provisions of this Agreement, you will be permitted to transfer shares of Common Stock following your receipt thereof, but only to the
        extent permitted by applicable law or rule.

      

      

      9.           Code
              Section 409A. Although the Company does not guarantee the particular tax treatment of the Performance Stock Units under this Agreement, the grant of Performance Stock Units under this Agreement are intended to comply with, or be
          exempt from, the applicable requirements of Section 409A of the Code and the 2012 Plan and this Agreement shall be limited, construed and interpreted in accordance with such intent. In no event whatsoever shall the Company or any of its
          Affiliates be liable for any additional tax, interest or penalties that may be imposed on you by Section 409A of the Code or any damages for failing to comply with Section 409A of the Code. To the extent any payment made under this Agreement
          constitutes “non-qualified deferred compensation” pursuant to Section 409A of the Code, the provisions of Section 13.13(b) of the 2012 Plan (including, without limitation, the six-month delay relating to “specified employees”) shall apply.

      

      

      10.          Notice. 
          Any notice or communication to the Company concerning the Performance Stock Units must be in writing and delivered in person, or by U.S. mail, to the following address (or another address specified by the Company): Bed Bath & Beyond Inc., Finance Department – Stock Administration, 650 Liberty Avenue, Union, New Jersey 07083; if to the Participant, at the Participant’s home address on file
          with the Company. Either party hereto may change its or his or her address for the purpose of this paragraph by written notice similarly given. As a condition of receiving this Award, you hereby consent to receive all communications relating to
          this Award, and all future and prior Awards, electronically.

       

      

      BED BATH & BEYOND INC.

      

      

      	
              By:

            	

            	 	

            	 
	 	
              An Authorized Officer

            	 	
              Recipient (You)

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