Footnote 8

1082. Each of the CSFB 548 Transfers was made to or for the benefit of the entities listedin the third column of the foregoing table as initial transferees or beneficiaries.1083. The CSFB 548 Transfers were made on or within one year before the Petition Date.1084. Upon information and belief, when the CSFB 548 Transfers were made, Enron, ENA,and/or Enron Energy Services were insolvent or became insolvent as a result of the transfers; wereengaged in business or a transaction, or were about to engage in business or a transaction for whichtheir remaining property was unreasonably small capital; and/or intended to incur, or believed thatthey would incur, debts that would be beyond their ability to pay as such debts matured.1085. The CSFB 548 Transfers are avoidable as fraudulent transfers under section548(a)(1)(B) of the Bankruptcy Code.COUNT 47(Avoidance of the CSFB 544 Transfers UnderSection 544 of the Bankruptcy Code and ApplicableState Fraudulent Conveyance or Fraudulent Transfer Law)1086. The allegations in paragraphs 1 through 1085 of this Complaint are incorporatedherein by reference.1087. Pursuant to Bankruptcy Code section 544(b), Plaintiff has the rights of an existingunsecured creditor of Plaintiff. Section 544(b) permits Plaintiff to assert claims and causes of actionthat such a creditor could assert under applicable state law.1088. Enron, ENA, and/or Enron Energy Services, directly or through a conduit, made thetransfers identified in the following table, or caused them to be made, to or for the benefit of thetransferees on or about the dates specified below:TransferorObligorInitialTransferee orBeneficiaryTransferDateTransactionEnron or ENA Enron and ENA CSFB 12/19/00 Prepaid Oil Swap(loan fee)TransferAmount$870,000.00Enron or ENA Enron and ENA CSFB Int’l 12/19/00 Prepaid Oil Swap $150,000.00604041v1/007457-379-