Footnote 8

1401. Insider Causey did not disclose to Enron that the accounting for the Chewcotransaction was inconsistent with GAAP or otherwise misleading at the October 14, 1997 Boardmeeting and the October 13, 1997 and December 8, 1997 Finance Committee meetings.1402. Insider Fastow did not disclose to Enron that the accounting for the Chewcotransaction was inconsistent with GAAP or otherwise misleading at the October 14, 1997 Boardmeeting, the October 13, 1997 and December 8, 1997 Finance Committee meetings, and theNovember 5, 1997 Executive Committee meeting.1403. Insider Kopper did not disclose to Enron that the accounting for the Chewcotransaction was inconsistent with GAAP or otherwise misleading at the November 5, 1997Executive Committee meeting.Steele1404. The Insiders did not disclose to Enron that the accounting for the Steele transaction,which closed approximately October 31, 1997, was inconsistent with GAAP or otherwisemisleading.1405. The Insiders did not disclose to Enron that the accounting for the Steele transactionwas inconsistent with GAAP or otherwise misleading at Board meetings in and around the time ofthe transaction (including meetings on May 6, May 28, August 11, October 5, and October 14,1997), at Finance Committee meetings in and around the time of the transaction (including meetingson May 5, August 10, and October 13, 1997), or at Executive Committee meetings in and aroundthe time of the transaction (including meetings on May 23, June 5, July 10, August 21, andOctober 21, 1997).1406. Insider Causey did not disclose to Enron that the accounting for the Steele transactionwas inconsistent with GAAP or otherwise misleading at the Board meetings on August 11 andOctober 14, 1997, at the Finance Committee meetings on May 5, August 10, and October 13, 1997,604041v1/007457-445-