Footnote 8

1362. The Insiders did not disclose to Enron that the accounting for the Chase X prepaytransaction was inconsistent with GAAP or otherwise misleading at Board meetings in and aroundthe time of the transaction (including meetings on November 18 and December 14, 1999,February 7-8, April 3, and May 2, 2000), at Finance Committee meetings in and around the time ofthe transaction (including meetings on December 13, 1999, February 7 and May 1, 2000), and atExecutive Committee meetings in and around the time of the transaction (including meetings onJanuary 20, March 2, May 17, June 1, and June 22, 2000).1363. Insider Causey did not disclose to Enron that the accounting for the Chase X prepaytransaction was inconsistent with GAAP or otherwise misleading at the Board meetings onDecember 14, 1999 and May 2, 2000, and at the Finance Committee meetings on December 13,1999 and May 1, 2000.1364. Insider Fastow did not disclose to Enron that the accounting for the Chase X prepaytransaction was inconsistent with GAAP or otherwise misleading at the Board meeting on April 3,2000, at the Finance Committee meetings on December 13, 1999, February 7, 2000, and May 1,2000, and the Executive Committee meetings on May 17, June 1, and June 22, 2000.1365. Insider McMahon did not disclose to Enron that the accounting for the Chase Xprepay transaction was inconsistent with GAAP or otherwise misleading at the Finance Committeemeetings on December 13, 1999 and February 7, 2000.1366. Insider Glisan did not disclose to Enron that the accounting for the Chase X prepaytransaction was inconsistent with GAAP or otherwise misleading at the Finance Committee meetingon May 1, 2000 and the Executive Committee meeting on June 22, 2000.604041v1/007457-438-