Footnote 8

1437. Insider Fastow did not disclose to Enron that the accounting for the Riverside IVtransaction was inconsistent with GAAP or otherwise misleading at meetings of the FinanceCommittee on August 10, 1998, at which the transaction may have referenced, and October 12,1998, at which the project was referenced.1438. Insider McMahon did not disclose to Enron that the accounting for the Riverside IVtransaction was inconsistent with GAAP or otherwise misleading at meetings of the FinanceCommittee on August 10, 1998, at which the transaction may have referenced, and October 12,1998, at which the project was referenced.1439. Insider Causey did not disclose to Enron that the accounting for the Riverside IVtransaction was inconsistent with GAAP or otherwise misleading at meetings of the FinanceCommittee on August 10, 1998, at which the transaction may have referenced, and October 12,1998, at which the project was referenced, or at the Board meeting on October 13, 1998, at whichthe transaction was approved.Pilgrim1440. The Insiders did not disclose to Enron that the accounting for the Pilgrim transaction,which was executed approximately December 23, 1998, was inconsistent with GAAP or otherwisemisleading.1441. The Insiders did not disclose to Enron that the accounting for the Pilgrim transactionwas inconsistent with GAAP or otherwise misleading at Board meetings in and around the time ofthe transaction (including meetings on October 12-13 and December 8, 1998), at Finance Committeemeetings in and around the time of the transaction (including a meeting on December 7, 1998), andat Executive Committee meetings in and around the time of the transaction (including meetings onNovember 17, November 23, and December 18, 1998).604041v1/007457-452-