Footnote 8

meetings in and around the time of the transaction (including meetings on December 7 and 12,2000), at Finance Committee meetings in and around the time of the transaction (including ameeting on December 11, 2000), and at Executive Committee meetings in and around the time ofthe transaction (including a meeting on December 7, 2000).1379. Insiders Causey, Fastow, Glisan, and McMahon did not disclose to Enron that theaccounting for the December 2000 Prepaid Oil Swap transaction was inconsistent with GAAP orotherwise misleading at the Finance Committee meeting on December 11, 2000.Nikita1380. The Insiders did not disclose to Enron that the accounting for the Nikita transaction,which closed approximately September 28, 2001, was inconsistent with GAAP or otherwisemisleading.1381. The Insiders did not disclose to Enron that the accounting for the Nikita transactionwas inconsistent with GAAP or otherwise misleading at Board meetings in and around the time ofthe transaction (including meetings on August 13-14 and 27, 2001), at Finance Committee meetingsin and around the time of the transaction (including a meeting on August 13, 2001), and at ExecutiveCommittee meetings in and around the time of the transaction (including a meeting on June 21,2001).1382. Insiders Causey and Fastow did not disclose to Enron that the accounting for theNikita transaction was inconsistent with GAAP or otherwise misleading at the Board meeting onAugust 13-14, 2001, and the Finance Committee meeting on August 13, 2001.1383. Insider Glisan did not disclose to Enron that the accounting for the Nikita transactionwas inconsistent with GAAP or otherwise misleading at the Finance Committee meeting onAugust 13, 2001.604041v1/007457-441-