Footnote 8

Nixon1502. Not Used.1503. Not Used.1504. Not Used.1505. Not Used.The Alberta Prepay1506. The Insiders did not disclose to Enron that the accounting for the Alberta Prepaytransaction, which closed approximately September 29, 2000, was inconsistent with GAAP orotherwise misleading1507. The Insiders did not disclose to Enron that the accounting for the Alberta Prepaytransaction was inconsistent with GAAP or otherwise misleading at Board meetings in and aroundthe time of the transaction (including meetings on August 1, 7, and 24, 2000), in Finance Committeemeetings in and around the time of the transaction (including a meeting on August 7, 2000), and inExecutive Committee meetings in and around the time of the transaction (including a meeting onJune 22, 2000).1508. The Insiders did not disclose to Enron that the accounting for the Alberta Prepaytransaction was inconsistent with GAAP or otherwise misleading during a Finance Committeemeeting on December 11, 2000, at which the project (referenced as “TD Prepay”) appears to havebeen included on a list of the ten largest transactions for 2000 and apparently discussed.1509. Insider Causey did not disclose to Enron that the accounting for the Alberta Prepaytransaction was inconsistent with GAAP or otherwise misleading at the August 1 and August 24,2000 Board meetings, and at the August 7, 2000 Finance Committee meeting.1510. Insider Fastow did not disclose to Enron that the accounting for the Alberta Prepaytransaction was inconsistent with GAAP or otherwise misleading at the June 22, 2000 Executive604041v1/007457-462-