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Houston and the Enron relationship manager, and others in the Houston office were involved instructuring and implementing the Citigroup prepays, minority interest transactions, and forestproduct transactions. For example, Reilly reached an oral agreement with the Insiders that Enronwould repay the Roosevelt prepay within months of its closing, although he knew that the“paperwork cannot reflect that agreement . . . as it would unfavorably alter the accounting.” Exam.III, App. D. at 58. It also was Reilly, working with Enron Insider McMahon, who developed theconcept of financially settling the Citigroup prepays. Exam. III, App. D at 59 n.217. With theexception of the Roosevelt transaction, all of the Citigroup prepays were financially settled. AnotherCitigroup executive in Houston, Steve Baillie, worked with the Insiders on the Bacchus forestproducts transaction. Baillie recognized that Enron was using the transaction to create income andexpressed a “concern” over the “appropriateness” of the transaction. Exam. III, App. D. at 120.Reilly, however, pushed for Citigroup to complete the Bacchus transaction, despite knowing thatits purpose was to improperly generate income and operating cash flow for Enron, because “[f]orEnron, this transaction is ‘mission critical’ (their label not mine) for [year end] and a ‘must’ for[Citigroup].” Exam. III, App. D at 122 (emphasis added).(2) The Citigroup prepays.277. During the relevant period, Citigroup caused Citibank to complete eleven prepaytransactions with Enron, each of which employed a structure designed to disguise a loan to look likea commodity transaction (the “Citigroup prepays”). The eleven Citigroup prepays are:NameClosing Date Amount FinancedRoosevelt 12/30/98 $500 millionTruman 6/29/99 $500 millionJethro 9/29/99 $675 millionYosemite I 11/18/99 $800 millionNixon 12/14/99 $324 millionYosemite II 2/23/00 $331.8 millionYosemite III 8/25/00 $475 million604041v1/007457-84-