Footnote 8

COUNT 75(Aiding and Abetting Fraud;Enron Against All Bank Defendants)1275. The allegations in paragraphs 1 through 1274 of this Complaint are incorporatedherein by reference.1276. The Insiders, as officers, senior officers, and/or employees with managementresponsibility at Enron and/or its subsidiaries, owed Enron fiduciary duties. Specifically, amongothers, the Insiders owed Enron a fiduciary duty to be honest and candid and to make completedisclosure in their dealings with the company and its Board of Directors.1277. From 1997 through 2001, the Insiders knowingly misrepresented and/or omitted todisclose to the company and its Board of Directors (1) the true nature and/or purpose of thestructured finance transactions listed below, including that they would be reported in Enron’sfinancial statements in a manner that violated GAAP and/or was otherwise misleading; and (2) thewrongful manipulation and misstatement of Enron’s financial statements directly caused by thestructured finance transactions listed below. The structured finance transactions are Roosevelt,Truman, Jethro, Yosemite I, Nixon, Yosemite II, Yosemite III, Yosemite IV, June 2001 prepay,Nighthawk, Nahanni, Bacchus, Sundance Industrial, Chase VI prepay, Chase VII prepay, Chase VIIIprepay, Chase IX prepay, Chase X prepay, Chase XI prepay, Chase XII prepay, Fishtail, December2000 Prepaid Oil Swap, September 2001 Prepaid Oil Swap, Nile, Nikita, JT Holdings Inc., SO 2,Chewco, Steele, Cochise, Teresa, Tomas, Renegade, Valhalla, Riverside III, Riverside IV, Pilgrim,Riverside V, Leftover, Nimitz, Ghost, Alchemy, Discovery, Specter, Hawaii, Nigerian Barge, 1999Electricity Trade, December 1998 Prepay, The Alberta Prepay, The London Prepay, Sutton Bridge,ETOL I, ETOL II, and ETOL III.1278. With respect to these structured finance transactions, the Insiders knowingly causedto be included in Enron’s internal and publicly disseminated financial statements misleading604041v1/007457-422-