Footnote 8

118. Defendant Enron Sterling Credit Linked Notes Trust (“ESCLN Trust”) is a Delawarebusiness trust. Its address is care of Wilmington Trust Company, Rodney Square North, 1100 NorthMarket Street, Wilmington, Delaware 19890-0001, Attn: Corporate Trust Administration. Citigroupformed or directed the formation of the ESCLN Trust in connection with the Yosemite IVtransaction.119. Defendant Enron Euro Credit Linked Notes Trust (“EECLN Trust”) is a Delawarebusiness trust. Its address is care of Wilmington Trust Company, Rodney Square North, 1100 NorthMarket Street, Wilmington, Delaware 19890-001, Attn: Corporate Trust Administration. Citigroupformed or directed the formation of the EECLN Trust in connection with the Yosemite IVtransaction.120. Defendant The Bank of New York, Indenture Trustee and Collateral Agent(“BoNY”), is a New York corporation. Its principal place of business is 1 Wall Street, New York,New York 10286. Plaintiff is suing BoNY solely in its capacity as Indenture Trustee and CollateralAgent for:(i)(ii)(iii)(iv)Holders of the 8.25% Series 1999-A Linked Enron Obligations Due2004 of Yosemite I Trust;Holders of the 8.75% Series 2000-A Linked Enron Obligations Due2007 of Yosemite Securities;Holders of the 8.00% Enron Credit Linked Notes Due 2005 of ECLNTrust;Holders of the 7.375% Enron Credit Linked Notes Due 2006 ofECLN II Trust;(v) Holders of the 7.25% Enron Sterling Credit Linked Notes Due 2006of ESCLN Trust; and(vi)Holders of the 6.50% Enron Euro Credit Linked Notes Due 2006 ofEECLN Trust.604041v1/007457-27-