Footnote 8

Chase XI Prepay1367. The Insiders did not disclose to Enron that the accounting for the Chase XI prepaytransaction, which closed approximately December 28, 2000, and was scheduled to continue untilNovember, 2005, was inconsistent with GAAP or otherwise misleading.1368. The Insiders did not disclose to Enron that the accounting for the Chase XI prepaytransaction was inconsistent with GAAP or otherwise misleading at Board meetings in and aroundthe time of the transaction (including meetings on December 7 and 12, 2000), at Finance Committeemeetings in and around the time of the transaction (including a meeting on December 11, 2000), andat Executive Committee meetings in and around the time of the transaction (including meetings onDecember 7 and December 21, 2000).1369. Insider Fastow did not disclose to Enron that the accounting for the Chase XI prepaytransaction was inconsistent with GAAP or otherwise misleading at the Finance Committee meetingon December 11, 2000, and the Executive Committee meeting on December 21, 2000.1370. Insiders Glisan and McMahon did not disclose to Enron that the accounting for theChase XI prepay transaction was inconsistent with GAAP or otherwise misleading at the FinanceCommittee meeting on December 11, 2000.Chase XII Prepay1371. The Insiders did not disclose to Enron that the accounting for the Chase XII prepaytransaction, which closed approximately September 28, 2001, and was scheduled to continue untilMarch 25, 2002, was inconsistent with GAAP or otherwise misleading.1372. The Insiders did not disclose to Enron that the accounting for the Chase XII prepaytransaction was inconsistent with GAAP or otherwise misleading at Board meetings in and aroundthe time of the transaction (including meetings on August 13-14 and 27, 2001), at FinanceCommittee meetings in and around the time of the transaction (including a meeting on August 13,604041v1/007457-439-