Footnote 8

1299. Insider Fastow did not disclose to Enron that the accounting for the Yosemite Itransaction was inconsistent with GAAP or otherwise misleading at the Board meeting onOctober 11-12, 1999 and at the Finance Committee meetings on May 3 and August 9, 1999.1300. Insider McMahon did not disclose to Enron that the accounting for the Yosemite Itransaction was inconsistent with GAAP or otherwise misleading at the Board meeting onOctober 11-12, 1999.Nixon1301. The Insiders did not disclose to Enron that the accounting for the Nixon transaction,which closed approximately December 14, 1999, was inconsistent with GAAP or otherwisemisleading.1302. The Insiders did not disclose to Enron that the accounting for the Nixon transactionwas inconsistent with GAAP or otherwise misleading at Board meetings in and around the time ofthe transaction (including meetings on November 18 and December 14, 1999), at FinanceCommittee meetings in and around the time of the transaction (including a meeting on December 13,1999, one day prior to closing), and at Executive Committee meetings in and around the time of thetransaction (including a meeting on October 20, 1999).1303. Insider Causey did not disclose to Enron that the accounting for the Nixon transactionwas inconsistent with GAAP or otherwise misleading at the Board meeting on December 14, 1999,and at the Finance Committee meeting on December 13, 1999.1304. Insiders McMahon and Fastow did not disclose to Enron that the accounting for theNixon transaction was inconsistent with GAAP or otherwise misleading at the Finance Committeemeeting on December 13, 1999.604041v1/007457-427-