Footnote 8

Chase IX Prepay1356. The Insiders did not disclose to Enron that the accounting for the Chase IX prepaytransaction, which closed approximately June 28, 1999, and was scheduled to continue until June30, 2004, was inconsistent with GAAP or otherwise misleading.1357. The Insiders did not disclose to Enron that the accounting for the Chase IX prepaytransaction was inconsistent with GAAP or otherwise misleading at Board meetings in and aroundthe time of the transaction (including meetings on May 19 and June 28, 1999, the same day the dealclosed), at Finance Committee meetings in and around the time of the transaction (including ameeting on May 3, 1999), and at Executive Committee meetings in and around the time of thetransaction (including meetings on June 7, June 11, and June 22, 1999).1358. Insider Fastow did not disclose to Enron that the accounting for the Chase IX prepaytransaction was inconsistent with GAAP or otherwise misleading at the Board meeting on June 28,1999, and the Finance Committee meeting on May 3, 1999.1359. Insider McMahon did not disclose to Enron that the accounting for the Chase IXprepay transaction was inconsistent with GAAP or otherwise misleading at the Finance Committeemeeting on May 3, 1999, and the Executive Committee meeting on June 22, 1999.1360. Insider Causey did not disclose to Enron that the accounting for the Chase IX prepaytransaction was inconsistent with GAAP or otherwise misleading at the Finance Committee meetingon May 3, 1999.Chase X Prepay1361. The Insiders did not disclose to Enron that the accounting for the Chase X prepaytransaction, which closed approximately June 28, 2000, and was scheduled to continue until June 30,2005, was inconsistent with GAAP or otherwise misleading.604041v1/007457-437-