In re LTV Steel Company, Inc.

Full title: In re: LTV STEEL COMPANY, INC., et al, Debtors Chapter 11

Court: United States Bankruptcy Court, N.D. Ohio

Date published: Jan 6, 2004

CASE NUMBER 00-43866 (Bankr. N.D. Ohio Jan. 6, 2004)

Opinion

CASE NUMBER 00-43866

January 6, 2004

MEMORANDUM OF DECISION

RUSS KENDIG, Bankruptcy Judge

This matter is before the court upon LTV Steel Company, Inc.'s (hereafter "LTV" or "Debtor") Combined Motion to Dismiss CK Industrial Services, Inc.'s Claim for Delay, Discovery Abuse, and Failure to Comply with Scheduling Orders. Motion in Limine as to CK's Undisclosed Trial Exhibits, and Objection to CK's Motion for Further Extension of Time, (hereafter "Motion to Dismiss"). CK Industrial Services, Inc. (hereafter "CK") responded and LTV replied.¹

1 This column identifies the date an Applicability Order was entered by the Bankruptcy Court for each Debtor, but should not be construed to mean that all Applicability Orders are identical in relief. The specific Applicability Order for a particular Debtor should be reviewed to determine the effect of such Applicability Order on such Debtor. The notation "n/a" indicates that no Applicability Order was entered because the Debtor filed on the Initial Petition Date.

Prior to the filing of its Motion to Dismiss, LTV filed a Motion in Limine regarding Third Party Price Rates and Rule 1006 Summary of Price Rates.

Procedural History

On March 7, 2002, the court established May 20, 2002 as the administrative trade claims bar date. On May 20, 2002, CK filed an Application for Administrative Expenses Trade Claim in the amount of $1,899,064.23, On August 30, 2002, LTV filed its Omnibus Objection to certain trade claims, including an objection to CK's claim. On September 30, 2002. CK filed its response to the Omnibus Objection.

This court entered a Scheduling and Trial Order on April 29, 2003 (hereafter "Trial Order"), setting the date for a hearing on LTV's Omnibus Objection to CK's trade claim for July 21, 2003. This hearing could not go forward due to CK's failure to comply with discovery requests and the court's Trial Order, The court set a new trial date of September 11, 2003. After several motions for extension of time by CK to respond to various evidentiary motions and further discovery disputes, LTV filed its Motion to Dismiss. The court continued the trial pending the resolution of LTV's motion.

Jurisdiction

The court has jurisdiction of this matter pursuant to 28 U.S.C. § 1334(b) and the General Order of Reference entered in this district on July 16, 1984. This is a core proceeding over which the court has jurisdiction pursuant to 28 U.S.C. § 157(b)(2)(A) and (B).

ARGUMENTS

In its Motion to Dismiss, LTV argues that CK's claim should be dismissed for its failure to comply with the court's Trial Order. LTV correctly states that the Trial Order warned that failure to comply could result in summary disposition of the case. LTV further argues that CK's claim should be dismissed because it engaged in discovery abuse in that it has not produced its president, Art Karas, for deposition and has failed to produce the database underlying its third party pricing summaries. Additionally, LTV asserts prejudice because CK's failure to produce its trial exhibits or the daIntercompany Payables Pre Petition

18,833.2 3,962.1 Guarantee Obligations — — Trade A/P Liabilities 5,992.9 1,260.8 Other Liabilities 14,345.7 3,018.0 Subordinated Claims 954.7 200.8 Third Party Unsecured 50,713.7 10,669.1 Chiricahua V LLC 953.8 200.7 Transwestern Pipeline Company 819.4 172.4 Enron Canada Corp. 557.3 117.3 Chiricahua IX LLC 487.5 102.6 Other Non-Debtors 4,580.4 963.6 Total Intercompany Payables 7,398.4 1,556.5 Total 59,821.6 13,935.0 Equity n.a. — Total Allocated — App. C-3 59,821.6 13,935.0 Note: Amounts may not add due to rounding

Appendix D: Filing of Schedules and Statements

Appendix D: Filing of Schedules and Statements Date Schedules and Date Applicability Order Entity Case Number Statement Filed Claims Bar Date Entered ¹

1 The Commodity Futures Trading Commission has filed a motion for leave to file a late Claim against the Debtors. As the hearing to consider the motion has been adjourned, no Claim has been. To the extent that the filed Bankruptcy Court allows the late filed Claim, the Debtors reserve the right to object to and/or seek to subordinate such Claim, in whole or in part.

1. Enron Metals Commodity Corp. 01-16033 June 17, 2002 October 15, 2002 n/a 2. Enron Corp. 01-16034 June 17, 2002 October 15, 2002 n/a 3. Enron North America Corp. 01-16035 June 17, 2002 October 15, 2002 n/a 4. Enron Power Marketing, Inc. 01-16036 June 17, 2002 October 15, 2002 n/a 5. PBOG Corp. 01-16037 June 17, 2002 October 15, 2002 n/a 6. Smith Street Land Company 01-16038 June 17, 2002 October 15, 2002 n/a 7. Enron Broadband Services, Inc. 01-16039 June 17, 2002 October 15, 2002 n/a 8. Enron Energy Services Operations, Inc. 01-16040 June 17, 2002 October 15, 2002 n/a 9. Enron Energy Marketing Corp. 01-16041 June 17, 2002 October 15, 2002 n/a 10. Enron Energy Services, Inc. 01-16042 June 17, 2002 October 15, 2002 n/a 11. Enron Energy Services, LLC 01-16043 June 17, 2002 October 15, 2002 n/a 12. Enron Transportation Services Company 01-16044 June 17, 2002 October 15, 2002 n/a 13. BAM Leasing Company (correct legal entity BAM Lease 01-16045 June 17, 2002 October 15, 2002 n/a Company) 14. ENA Asset Holdings L.P. 01-16046 June 17, 2002 October 15, 2002 n/a 15. Enron Gas Liquids, Inc. 01-16048 June 17, 2002 October 15, 2002 n/a 16. Enron Global Markets LLC 01-16076 June 17, 2002 October 15, 2002 January 15, 2002 17. Enron Net Works LLC 01-16078 June 17, 2002 October 15, 2002 January 15, 2002 18. Enron Industrial Markets LLC 01-16080 June 17, 2002 October 15, 2002 January 15, 2002 19. Operational Energy Corp. 01-16109 June 17, 2002 October 15, 2002 January 25, 2002 20. Enron Engineering Construction Company 01-16110 June 17, 2002 October 15, 2002 January 15, 2002 21. Enron Engineering Operational Services Company 01-16111 June 17, 2002 October 15, 2002 January 15, 2002 22. Garden State Paper Company, LLC 01-16280 June 17, 2002 October 15, 2002 December 21, 2001 23. Palm Beach Development Company, L.L.C. 01-16319 June 17, 2002 October 15, 2002 January 15, 2002 24. Tenant Services, Inc. 01-16428 June 17, 2002 October 15, 2002 January 15, 2002 25. Enron Energy Information Solutions, Inc. 01-16429 June 17, 2002 October 15, 2002 January 15, 2002 26. EESO Merchant Investments, Inc. 01-16430 June 17, 2002 October 15, 2002 January 15, 2002 27. Enron Federal Solutions, Inc. 01-16431 June 17, 2002 October 15, 2002 January 15, 2002 28. Enron Freight Markets Corp. 01-16467 June 17, 2002 October 15, 2002 January 15, 2002 29. Enron Broadband Services, L.P. 01-16483 June 17, 2002 October 15, 2002 January 15, 2002 30. Enron Energy Services North America, Inc. 02-10007 June 17, 2002 October 15, 2002 January 31, 2002 31. Enron LNG Marketing LLC 02-10038 June 17, 2002 October 15, 2002 January 15, 2002 32. Calypso Pipeline, LLC 02-10059 June 17, 2002 October 15, 2002 January 15, 2002 33. Enron Global LNG LLC 02-10060 June 17, 2002 October 15, 2002 January 15, 2002 34. Enron International Fuel Management Company 02-10061 June 17, 2002 October 15, 2002 January 15, 2002 35. Enron Natural Gas Marketing Corp. 02-10132 June 17, 2002 October 15, 2002 July 26, 2002 36. ENA Upstream Company LLC 02-10232 June 17, 2002 October 15, 2002 January 31, 2002 37. Enron Liquid Fuels, Inc. 02-10252 June 17, 2002 October 15, 2002 January 31, 2002 38. Enron LNG Shipping Company 02-10346 June 17, 2002 October 15, 2002 January 31, 2002 39. Enron Property Services Corp. 02-10464 June 17, 2002 October 15, 2002 February 5, 2002 40. Enron Capital Trade Resources International Corp. 02-10613 June 17, 2002 October 15, 2002 Pending 41. Enron Communications Leasing Corp. 02-10632 June 17, 2002 October 15, 2002 February 15, 2002 42. Enron Wind Corp. 02-10743 June 17, 2002 October 15, 2002 February 22, 2002 43. Enron Wind Systems, Inc. 02-10747 June 17, 2002 October 15, 2002 February 22, 2002 44. Enron Wind Energy Systems Corp. 02-10748 June 17, 2002 October 15, 2002 February 22, 2002 45. Enron Wind Maintenance Corp. 02-10751 June 17, 2002 October 15, 2002 February 22, 2002 46. Enron Wind Constructors Corp. 02-10755 June 17, 2002 October 15, 2002 February 22, 2002 47. EREC Subsidiary I, LLC (Enron Wind Systems, LLC as of 02-10757 June 17, 2002 October 15, 2002 February 22, 2002 4/19/02) 48. EREC Subsidiary II, LLC (Enron Wind Constructors LLC as 02-10760 June 17, 2002 October 15, 2002 February 22, 2002 of 4/19/02) 49. EREC Subsidiary III, LLC (Enron Wind Energy Systems LLC 02-10761 June 17, 2002 October 15, 2002 February 22, 2002 as of 4/19/02) 50. EREC Subsidiary IV, LLC (Enron Wind Maintenance LLC as 02-10764 June 17, 2002 October 15, 2002 February 22, 2002 of 4/19/02) 51. EREC Subsidiary V, LLC (Enron Wind LLC as of 4/19/02) 02-10766 June 17, 2002 October 15, 2002 February 22, 2002 52. Intratex Gas Company 02-10939 July 16, 2002 October 15, 2002 March 12, 2002 53. Enron Processing Properties, Inc. 02-11123 July 25, 2002 October 15, 2002 March 19, 2002 54. Enron Methanol Company 02-11239 July 30, 2002 October 15, 2002 March 21, 2002 55. Enron Ventures Corp. 02-11242 July 30, 2002 October 15, 2002 March 21, 2002 56. Enron Mauritius Company 02-11267 July 30, 2002 October 15, 2002 March 29, 2002 57. Enron India Holdings Ltd. 02-11268 July 30, 2002 October 15, 2002 March 29, 2002 58. Offshore Power Production C.V. 02-11272 July 30, 2002 October 15, 2002 March 29, 2002 59. The New Energy Trading Company 02-11824 August 28, 2002 October 31, 2002 April 18, 2002 60. EES Service Holdings, Inc. 02-11884 August 28, 2002 October 31, 2002 Pending 61. Enron Wind Development LLC 02-12104 September 13, 2002 December 2, 2002 May 3, 2002 62. ZWHC LLC 02-12105 September 13, 2002 December 2, 2002 May 3, 2002 63. Zond Pacific, LLC 02-12106 September 13, 2002 December 2, 2002 May 3, 2002 64. Enron Reserve Acquisition Corp. 02-12347 September 30, 2002 December 2, 2002 May 24, 2002 65. National Energy Production Corporation (EPC Estate 02-12398 September 30, 2002 December 2, 2002 May 24, 2002 Services, Inc. as of 9/18/02) 66. Enron Power Industrial Construction Company 02-12400 September 30, 2002 December 2, 2002 May 24, 2002 67. NEPCO Power Procurement Company 02-12402 September 30, 2002 December 2, 2002 May 21, 2002 68. NEPCO Services International, Inc. 02-12403 September 30, 2002 December 2, 2002 May 21, 2002 69. San Juan Gas Company, Inc. 02-12902 September 30, 2002 December 2, 2002 June 16, 2002 70. EBF LLC 02-13702 September 30, 2002 December 2, 2002 August 8, 2002 71. Zond Minnesota Construction Company LLC 02-13723 September 13, 2002 December 2, 2002 August 8, 2002 72. Enron Fuels International, Inc. 02-14046 December 18, 2002 February 28, 2003 September 5, 2002 73. E Power Holdings Corp. 02-14632 December 18, 2002 February 28, 2002 November 7, 2002 74. EFS Construction Management Services, Inc. 02-14885 February 13, 2003 April 30, 2003 October 10, 2002 75. Enron Management, Inc. 02-14977 February 13, 2003 April 30, 2003 October 10, 2002 76. Enron Expat Services, Inc. 02-15716 March 28, 2003 May 30, 2003 November 21, 2002 77. Artemis Associates, LLC 02-16441 March 28, 2003 May 30, 2003 January 3, 2003 78. Clinton Energy Management Services, Inc. 02-16492 March 28, 2003 May 30, 2003 January 3, 2003 79. LINGTEC Constructors L.P. 03-10106 March 28, 2003 May 30, 2003 January 16, 2003 80. EGS New Ventures Corp. 03-10673 April 23, 2003 June 30, 2003 February 13, 2003 81. Louisiana Gas Marketing Company 03-10676 April 23, 2003 June 30, 2003 February 13, 2003 82. Louisiana Resources Company 03-10678 April 23, 2003 June 30, 2003 February 13, 2003 83. LGMI, Inc. 03-10681 April 23, 2003 June 30, 2003 February 13, 2003 84. LRCI, Inc. 03-10682 April 23, 2003 June 30, 2003 February 13, 2003 85. Enron Communications Group, Inc. 03-11364 April 24, 2003 June 30, 2003 March 20, 2003 86. EnRock Management, LLC 03-11369 April 24, 2003 June 30, 2003 March 20, 2003 87. ECI-Texas, L.P. 03-11371 April 24, 2003 June 30, 2003 March 20, 2003 88. EnRock, L.P. 03-11373 April 24, 2003 June 30, 2003 March 20, 2003 89. ECI-Nevada Corp. 03-11374 April 24, 2003 June 30, 2003 March 20, 2003 90. Enron Alligator Alley Pipeline Company 03-12088 June 12, 2003 September 2, 2003 April 10, 2003 91. Enron Wind Storm Lake I LLC 03-13151 June 30, 2003 September 2, 2003 May 23, 2003 92. ECT Merchant Investments Corp. 03-13154 June 6, 2003 September 2, 2003 June 12, 2003 93. EnronOnline, LLC 03-13155 June 27, 2003 September 2, 2003 May 23, 2003 94. St. Charles Development Company, L.L.C. 03-13156 June 13, 2003 September 2, 2003 May 23, 2003 95. Calcasieu Development Company, L.L.C. 03-13157 June 13, 2003 September 2, 2003 May 23, 2003 96. Calvert City Power I, L.L.C. 03-13158 June 13, 2003 September 2, 2003 May 23, 2003 97. Enron ACS, Inc. 03-13159 June 30, 2003 September 2, 2003 May 23, 2003 98. LOA, Inc. 03-13160 June 23, 2003 September 2, 2003 May 23, 2003 99. Enron India LLC 03-13234 June 12, 2003 September 2, 2003 May 22, 2003 100 Enron International Inc. 03-13235 June 12, 2003 September 2, 2003 May 22, 2003 101. Enron International Holdings Corp. 03-13236 June 12, 2003 September 2, 2003 May 22, 2003 102. Enron Middle East LLC 03-13237 June 12, 2003 September 2, 2003 May 22, 2003 103. Enron WarpSpeed Services, Inc. 03-13238 June 12, 2003 September 2, 2003 May 22, 2003 104. Modulus Technologies, Inc. 03-13239 June 12, 2003 September 2, 2003 May 22, 2003 105. Enron Telecommunications, Inc. 03-13240 June 12, 2003 September 2, 2003 May 22, 2003 106. DataSystems Group, Inc. 03-13241 June 12, 2003 September 2, 2003 May 22, 2003 107. Risk Management Trading Corp. 03-13259 June 30, 2003 September 2, 2003 May 22, 2003 108. Omicron Enterprises, Inc. 03-13446 June 23, 2003 September 2, 2003 June 12, 2003 109. EFS I, Inc. 03-13447 June 23, 2003 September 2, 2003 June 12, 2003 110. EFS II, Inc. 03-13451 June 23, 2003 September 2, 2003 June 12, 2003 111. EFS III, Inc. 03-13453 June 23, 2003 September 2, 2003 June 12, 2003 112. EFS V, Inc. 03-13454 June 23, 2003 September 2, 2003 June 12, 2003 113. EFS VI, L.P. 03-13457 June 23, 2003 September 2, 2003 June 12, 2003 114. EFS VII, Inc. 03-13459 June 23, 2003 September 2, 2003 June 12, 2003 115. EFS IX, Inc. 03-13460 June 23, 2003 September 2, 2003 June 12, 2003 116. EFS X, Inc. 03-13461 June 30, 2003 September 2, 2003 June 12, 2003 117. EFS XI, Inc. 03-13462 June 30, 2003 September 2, 2003 June 12, 2003 118. EFS XII, Inc. 03-13463 June 30, 2003 September 2, 2003 June 12, 2003 119. EFS XV, Inc. 03-13465 June 30, 2003 September 2, 2003 June 12, 2003 120. EFS XVII, Inc. 03-13467 June 23, 2003 September 2, 2003 June 12, 2003 121. Jovinole Associates 03-13468 June 23, 2003 September 2, 2003 June 12, 2003 122. EFS Holdings, Inc. 03-13469 June 23, 2003 September 2, 2003 June 12, 2003 123. Enron Operations Services Corp. 03-13489 June 30, 2003 September 2, 2003 June 3, 2003 124. Green Power Partners I LLC 03-13500 June 30, 2003 September 2, 2003 June 12, 2003 125. TLS Investors, L.L.C. 03-13502 June 30, 2003 September 2, 2003 June 12, 2003 126. ECT Securities Limited Partnership 03-13644 June 27, 2003 September 2, 2003 June 12, 2003 127. ECT Securities LP Corp. 03-13647 June 23, 2003 September 2, 2003 June 12, 2003 128. ECT Securities GP Corp. 03-13649 June 23, 2003 September 2, 2003 June 12, 2003 129. KUCC Cleburne, LLC 03-13862 June 27, 2003 September 2, 2003 June 24, 2003 130. Enron International Asset Management Corp. 03-13877 June 26, 2003 September 2, 2003 June 24, 2003 131. Enron Brazil Power Holdings XI Ltd. 03-13878 June 26, 2003 September 2, 2003 June 24, 2003 132. Enron Holding Company L.L.C. 03-13879 June 23, 2003 September 2, 2003 June 24, 2003 133. Enron Development Management Ltd. 03-13880 June 23, 2003 September 2, 2003 June 24, 2003 134. Enron International Korea Holdings Corp. 03-13881 June 23, 2003 September 2, 2003 June 24, 2003 135. Enron Caribe VI Holdings Ltd. 03-13882 June 23, 2003 September 2, 2003 June 24, 2003 136. Enron International Asia Corp. 03-13883 June 23, 2003 September 2, 2003 June 24, 2003 137. Enron Brazil Power Investments XI Ltd. 03-13884 June 23, 2003 September 2, 2003 June 24, 2003 138. Paulista Electrical Distribution, L.L.C. 03-13885 June 26, 2003 September 2, 2003 June 24, 2003 139. Enron Pipeline Construction Services Company 03-13915 June 30, 2003 September 2, 2003 June 24, 2003 140. Enron Pipeline Services Company 03-13918 June 30, 2003 September 2, 2003 June 24, 2003 141. Enron Trailblazer Pipeline Company 03-13919 June 30, 2003 September 2, 2003 June 24, 2003 142. Enron Liquid Services Corp. 03-13920 June 30, 2003 September 2, 2003 June 24, 2003 143. Enron Machine and Mechanical Services, Inc. 03-13926 June 30, 2003 September 2, 2003 June 24, 2003 144. Enron Commercial Finance Ltd. 03-13930 June 30, 2003 September 2, 2003 June 24, 2003 145. Enron Permian Gathering Inc. 03-13949 June 30, 2003 September 2, 2003 June 24, 2003 146. Transwestern Gathering Company 03-13950 June 30, 2003 September 2, 2003 June 24, 2003 147. Enron Gathering Company 03-13952 June 30, 2003 September 2, 2003 June 24, 2003 148. EGP Fuels Company 03-13953 June 30, 2003 September 2, 2003 June 24, 2003 149. Enron Asset Management Resources, Inc. 03-13957 June 30, 2003 September 2, 2003 June 24, 2003 150. Enron Brazil Power Holdings I Ltd. 03-14053 June 30, 2003 September 2, 2003 June 24, 2003 151. Enron do Brazil Holdings Ltd/ 03-14054 June 30, 2003 September 2, 2003 June 24, 2003 152. Enron Wind Storm Lake II LLC 03-14065 June 30, 2003 September 2, 2003 June 26, 2003 153. Enron Renewable Energy Corp. 03-14067 June 30, 2003 September 2, 2003 June 26, 2003 154. Enron Acquisition III Corp. 03-14068 June 30, 2003 September 2, 2003 June 26, 2003 155. Enron Wind Lake Benton LLC 03-14069 June 30, 2003 September 2, 2003 June 26, 2003 156. Superior Construction Company 03-14070 June 30, 2003 September 2, 2003 June 26, 2003 157. EFS IV, Inc. 03-14126 June 30, 2003 September 2, 2003 June 26, 2003 158. EFS VIII, Inc. 03-14130 June 30, 2003 September 2, 2003 June 26, 2003 159. EFS XIII, Inc. 03-14131 June 30, 2003 September 2, 2003 June 26, 2003 160. Enron Credit Inc. 03-14175 June 30, 2003 September 2, 2003 July 3, 2003 161. Enron Power Corp. 03-14176 June 30, 2003 September 2, 2003 July 3, 2003 162. Richmond Power Enterprise, L.P. 03-14177 June 30, 2003 September 2, 2003 July 3, 2003 163. ECT Strategic Value Corp. 03-14178 June 30, 2003 September 2, 2003 July 3, 2003 164. Enron Development Funding Ltd. 03-14185 June 30, 2003 September 2, 2003 July 3, 2003 165. Atlantic Commercial Finance Inc. 03-14223 June 30, 2003 September 2, 2003 July 3, 2003 166. The Protane Corporation 03-14224 June 30, 2003 September 2, 2003 July 3, 2003 167. Enron Asia Pacific / Africa / China LLC 03-14225 June 30, 2003 September 2, 2003 July 3, 2003 168. Enron Development Corp. 03-14226 June 30, 2003 September 2, 2003 July 3, 2003 169. ET Power 3 LLC 03-14227 June 30, 2003 September 2, 2003 July 3, 2003 170. Nowa Sarzyna Holding B.V. 03-14228 June 30, 2003 September 2, 2003 July 3, 2003 171. Enron South America LLC 03-14229 June 30, 2003 September 2, 2003 July 3, 2003 172. Enron Global Power Pipelines LLC 03-14230 June 30, 2003 September 2, 2003 August 11, 2003; August 28, 2003; September 4, 2003 173. Portland General Holdings, Inc. 03-14231 June 30, 2003 September 2, 2003 July 3, 2003 174. Portland Transition Company, Inc. 03-14232 June 30, 2003 September 2, 2003 July 3, 2003 175. Cabazon Power Partners LLC 03-14539 July 31, 2003 September 30, 2003 July 24, 2003 176. Cabazon Holdings LLC 03-14540 July 31, 2003 September 30, 2003 July 24, 2003 177. Enron Caribbean Basin LLC 03-14862 July 31, 2003 September 30, 2003 August 7, 2003 178. Victory Garden Power Partners I LLC 03-14871 July 31, 2003 September 30, 2003 August 7, 2003 179. Oswego Cogen Company, LLC 03-16566 October , 2003 , 2003 October 23, 2003 180. Enron Equipment Procurement Company 03-16882 , 2003 , 2003 November 6, 2003

Appendix E: Cases Consolidated Into Newby Action

Appendix E: Cases Consolidated Into Newby Action Cases consolidated into:

Cause No. H-01-3624; Mark Newby v. Enron Corporation, et al.; In the Southern District of Texas-Houston

Originating Date Style Cause No. Court Consolidated [Newby0017] [Newby0017] [Newby0017] [Newby0017] [Newby0017] [Newby0017] [Newby0017] [Newby0017] [Newby0017] [Newby0017] [Newby0017] [Newby0017] [Newby0017] [Newby0017] [Newby0017] [Newby0017] [Newby0017] [Newby0085] [Newby0017] [Newby0017] [Newby0017] [Newby0827] [Newby0017] [Newby0017] [Newby0017] [Newby0017] [Newby0017] [Newby0017] [Newby0017] [Newby0084] [Newby0827] [Newby0827] [Newby0827] [Newby0827] [Newby0827] [Newby0827] [Newby0827] [Newby0877] [Newby0303] [Newby0475] [Newby0423] [Newby0324] [Newby0948] [Newby0980] [Newby1013] [Newby0456] [Newby0307] [Newby0438] [Newby0102] [Newby0724] [Newby1086] [Newby0087] [Newby0088] [Newby0091] [Newby0086] [Newby0101] [Newby0375] [Newby0827] [Newby0453] [Newby0104] [Newby0121] [Newby0100] [Newby0017] [Newby1025] [Newby0977] [Newby1120] [Newby1153] [Newby1012] [Newby0741] [Newby1287] [Newby0973] [Newby1014] [Newby1121] [Newby1122] [Newby1154] [Newby1155] [Newby1214] [Newby1224] [Newby1244] [Newby1251] [Newby1289] [Newby1382] [Newby1538] [Newby0279] — Severed from Newby Dismissed Without Prejudice on 7/8/03 [Newby1546] [Newby1547] [Newby1579] [Newby1586] [Newby1873] [Newby1873] [Newby1873] [Newby1873] [Newby1874] [Newby 1898]

Seth Abrams and Steven Frank, Individually, et al. v. Enron H-01-3630 SD/TX-Houston 12/12/2001 Corp., et al. Robert J. Casey, II and Ruth I. Horton, Individually, et al. v. H-01-3647 SD/TX-Houston 12/12/2001 Enron Corp., et al. Frank Wilson, on behalf of himself, et al. v. Enron H-01-3652 SD/TX-Houston 12/12/2001 Corporation, et al. J. Michael Gottesman, Individually, et al. v. Enron Corp., et H-01-3660 SD/TX-Houston 12/12/2001 al. Avigayil Greenberg, Individually, et al. v. Enron Corp., et al. H-01-3670 SD/TX-Houston 12/12/2001 Robert Christianson, Individually, et al. v. Enron Corp., et al. H-01-3671 SD/TX-Houston 12/12/2001 Ernest Gottdiener, Individually, et al. v. Enron Corp., et al. H-01-3681 SD/TX-Houston 12/12/2001 John P. McCarthy Money Purchase Plan, Individually, et al. H-01-3686 SD/TX-Houston 12/12/2001 v. Enron Corp., et al. Michael Koroluk, Individually, et al. v. Enron Corp., et al. H-01-3733 SD/TX-Houston 12/12/2001 James Brill On Behalf of Himself, et al. v. Enron Corp., et al. H-01-3734 SD/TX-Houston 12/12/2001 Elmar A. Busch, Individually, et al. v. Enron Corp., et al. H-01-3735 SD/TX-Houston 12/12/2001 Warren Pinchuck, Individually, et al. v. Enron Corp., et al. H-01-3736 SD/TX-Houston 12/12/2001 Mahin S. Mashayekh, Individually, et al. v. Enron Corp., et H-01-3737 SD/TX-Houston 12/12/2001 al. Muriel P. Kaufman IRA, Individually, et al. v. Enron Corp., H-01-3682 SD/TX-Houston 12/12/2001 et al. Cause No. H-01-3624; Mark Newby v. Enron Corporation, et al.; In the Southern District of Texas -Houston Henry H. Steiner, Individually, et al. v. Enron Corp., et al. H-01-3717 SD/TX-Houston 12/12/2001 Barbara D. Lee, Individually, et al. v. Enron Corp., et al. H-01-3789 SD/TX-Houston 12/12/2001 Patricia D. Parsons v. Enron Corporation, et al. H-01-3903 SD/TX-Houston 12/12/2001 Pulsier Associates v. Kenneth L. Lay, et al. H-01-4356 SD/TX-Houston 12/26/2001 Naomi Raphael, Individually, et al. v. Enron Corp., et al. H-01-3839 SD/TX-Houston 12/12/2001 Danielle M. Karcich, UGMA with Andrew J. Karcich Parent H-01-3838 SD/TX-Houston 12/12/2001 and Natural Guardian, on Behalf of Itself, et al. v. Enron Corp., et al. John Peggy Odam, et al. v. Enron Corporation, et al. H-01-3914 SD/TX-Houston 12/12/2001 David R. Wortham, Individually, et al. v. Enron Corp., et al. H-02-1831 SD/TX-Houston 6/7/2002 Frank Anthony Cammarata, III, Individually, et al. v. Enron H-01-3993 SD/TX-Houston 12/12/2001 Corp., et al. George Nicoud, on behalf of himself, et al. v. Enron Corp., et H-01-4009 SD/TX-Houston 12/12/2001 al. Archdiocese of Milwaukee Supporting Fund, Inc., H-01-4071 SD/TX-Houston 12/12/2001 Individually, et al. v. Enron Corp., et al. Victor Ronald Frangione v. Enron Corp., et al. H-01-3889 SD/TX-Houston 12/12/2001 Amalgamated Bank, as Trustee for the Longview Collective H-01-4198 SD/TX-Houston 12/12/2001 Investment Fund, et al. v. Kenneth L. Lay, et al. Kenneth Franklin, et al, v. Enron Corp., et al. H-01-4106 SD/TX-Houston 12/12/2001 James J. Daly, as Trustee of the James J. Daly IRA Rollover, H-01-4189 SD/TX-Houston 12/12/2001 et al. v. Enron Corp., et al. John Morton Elliott IRA v. Kenneth L. Lay, et al. H-01-4370 SD/TX-Houston 12/26/2001 Cause No. H-01-3624; Mark Newby v. Enron Corporation, et al.; In the Southern District of Texas-Houston William E. Davis and Roxann Davis, Individually, et al. v. H-02-1830 SD/TX-Houston 6/7/2002 Enron Corp., et al. John Anson, Individually, et al. v. Kenneth L. Lay, et al. H-02-1827 SD/TX-Houston 6/7/2002 Leslie H. Duncan, Individually, et al. v. Kenneth L. Lay, et H-02-1828 SD/TX-Houston 6/7/2002 al. John Barnett, Individually, et al. v. Kenneth L. Lay, et al. H-02-1826 SD/TX-Houston 6/7/2002 Shelly Douglass, Individually, et al. v. Kenneth L. Lay, et al. H-02-1825 SD/TX-Houston 6/7/2002 Stephen Phillips, Individually, et al. v. Kenneth L. Lay, et al. H-02-1829 SD/TX-Houston 6/7/2002 Phil E. Parham and Peggy A. Parham, Individually, et al. v. H-02-1833 SD/TX-Houston 6/7/2002 Kenneth L. Lay, et al. Stephen A. McIntyre, Individually, et al. v. Kenneth L. Lay, H-02-1923 SD/TX-Houston 6/15/2002 et al. Ralph A. Wilt, Jr. v. Andrew S. Fastow, et al. H-02-0576 SD/TX-Houston 2/18/2002 Jacob Blaz, on Behalf of Himself et al. v. Robert A. Belfer, et H-02-1150 SD/TX-Houston 4/15/2002 al. Henry P. Blaskie, Jr. v. Kenneth L. Lay, et al. H-02-1108 SD/TX-Houston 3/28/2002 Mary Bain Pearson, et al. v. Andrew s. Fastow, et al. H-02-670 SD/TX-Houston 2/26/2002 Barbara G. Smith and George Hasegawa, Individually, et al. H-02-2323 SD/TX-Houston 6/27/2002 v. Kenneth L. Lay, et al. Enron Stockholders United, Inc., a Colorado non-profit H-02-2903 SD/TX-Houston 8/1/2002 corporation, Assignee v. Kenneth L. Lay, et al. Harold and Frances Ahlich, et al. v. Arthur Andersen, LLP, et H-02-0347 SD/TX-Houston 2/1/2002 al. Peter J. Shortridge, on behalf of himself, et al. v. Jeffrey K. H-02-2977 SD/TX-Houston 8/19/2002 Skilling, et al. Investors Partner Life Insurance Co., et al. v. Kenneth L. Lay, H-02-1364 SD/TX-Houston 4/15/2002 et al. William Scoular v. Andrew S. Fastow et al. H-02-0592 SD/TX-Houston 2/19/2002 Peter M. Norris, et al. v. Arthur Andersen Co., et al. H-02-1225 SD/TX-Houston 4/3/2002 Sidney Kessous, on behalf of himself, et al. v. Kenneth L. H-01-4229 SD/TX-Houston 12/18/2001 Lay, et al. Kevin Kueser, general partner for Kevmar Holdings Limited H-01-4488 SD/TX-Houston 1/3/2002 Partnership, et al. v. Kenneth L. Lay, et al. Bobby Lutz, Individually, et al. v. Arthur Andersen, L.L.P., H-02-1597 SD/TX-Houston 5/13/2002 et al. Washington State Investment Board, et al. v. Kenneth L. Lay, H-02-3401 SD/TX-Houston 10/16/2002 et al. Ariel Holdings LLC v. Kenneth L. Lay, et al. H-01-4493 SD/TX-Houston 12/27/2001 Staro Asset Management, LLC v. Arthur Andersen, LLP, et H-01-4480 SD/TX-Houston 12/28/2001 al. Mark T. Spathes, et al. v. Kenneth L. Lay, et al. H-01-4308 SD/TX-Houston 12/18/2001 Beatrice Barkin Martial Trust, Allen J. Barkin Trustee v. H-01-4394 SD/TX-Houston 12/26/2001 Enron Corp., et al. Dr. Robert Pearlstein v. Kenneth L. Lay, et al. H-01-4396 SD/TX-Houston 12/26/2001 Jerome F. Paquin, et al. v. Enron Corporation, et al. H-01-4475 SD/TX-Houston 1/3/2002 Marcus Oates on Behalf of Himself, et al. v. Kenneth L. Lay, H-02-0490 SD/TX-Houston 3/14/2002 et al. Mark E. McKinney, et al, v. Enron Corp., et al. H-02-1869 SD/TX-Houston 6/7/2002 Morgan Krim v. Kenneth L. Lay, et al. H-02-1239 SD/TX-Houston 4/11/2002 Izidor Klein v. Kenneth L. Lay, et al. H-01-4537 SD/TX-Houston 1/5/2002 Howard Bruce Klein v. Andrew S. Fastow, et al. H-02-0117 SD/TX-Houston 1/15/2002 Fathollah Hamedani v. Kenneth L. Lay, et al. H-01-4431 SD/TX-Houston 1/3/2002 Susan Copley, et al, v. Kenneth L. Lay, et al. H-01-4168 SD/TX-Houston 12/12/2001 Silvercreek Management Inc., Silvercreek Limited H-02-3185 SD/TX-Houston 9/6/2002 Partnership, et al. v. Salomon Smith Barney, Inc., et al. Mike Lange Reinhardt Lange v. Arthur Andersen, LLP, et H-02-2856 SD/TX-Houston 8/1/2002 al. Sherrill R. Thomas v. Arthur Andersen, LLP, et al. H-02-4136 SD/TX-Houston 11/5/2002 Harold van der Linde, et al. v. Arthur Andersen, LLP, et al. H-02-4197 SD/TX-Houston 11/20/2002 David A. Huettner, et al. v. EOTT Energy Partners, et al. H-02-2984 SD/TX-Houston 8/19/2002 American National Insurance Company, et al. v. Lehman H-02-463 SD/TX-Galveston 7/8/2002 Brothers Holdings, Inc., et al. American National Insurance Company, et al. v. JP Morgan H-02-299 SD/TX-Galveston 5/14/2002 Chase Co., et al. Silvercreek Management Inc., et al. v. Citigroup Inc. et al. H-03-815 SD/TX-Houston 3/17/2003 Patrick P. Rogers v. David Bruce Duncan, et al. H-02-2702 SD/TX-Houston 7/19/2002 Nathaniel Pulsifer, Trustee of the Shooters Hill Revocable H-02-3010 SD/TX-Houston 8/19/2002 Trust, Individually, et al. v. Kenneth L. Lay, et al. Abbey National Treasury Services, PLC v. Credit Suisse First H-02-3869 SD/TX-Houston 11/5/2002 Boston Corporation Benjamin M. Goode v. Citigroup, Inc., et al. H-02-4149 SD/TX-Houston 11/5/2002 International Kapitalanlagegesellschaft MBH, Indiviudally, H-02-4080 SD/TX-Houston 11/20/2002 et al. v. Credit Suisse First Boston Corporation, et al. Kevin Lamkin, et al. v. UBS Painewebber, Inc., et al. H-02-851 SD/TX-Houston 11/22/2002 Public Employees Retirement System Board, et al. v. Andew H-02-4788 SD/TX-Houston 1/7/2003 S. Fastow, et al. Variable Annuity Life Insurance Company, et al. v. Credit H-02-3680 SD/TX-Houston 1/15/2003 Suisse First Boston, Inc., et al. Headwaters Capital LLC, et al. v. Kenneth L. Lay, et al. H-03-0341 SD/TX-Houston 2/4/2003 Lila Ward, Individually, et al. v. Stanley C. Horton, et al. H-03-0484 SD/TX-Houston 2/13/2003 Hudson Soft Company Limited, on Behalf of Itself, et al. v. H-03-0860 SD/TX-Houston 3/17/2003 Credit Suisse First Boston Corporation Westboro Properties LLC, et al. v. Credit Suisse First Boston H-03-1276 SD/TX-Houston 5/13/2003 Inc., et al. Conseco Annuity Assurance Company, et al. v. Citigroup, H-03-2240 SD/TX-Houston 6/26/2003 Inc., et al. William Coy and Candy Mounter, et al. v. Arthur Andersen H-01-4248 SD/TX-Houston 2/4/2002 LLP, et al. The Retirement Systems of Alabama, et al. v. Merrill Lynch H-03-2308 SD/TX-Houston 7/8/2003 Co., et al. Joe H. Walker, et al. v. Arthur Andersen, LLP, et al. H-03-2345 SD/TX-Houston 7/22/2003 American National Insurance Company, et al. v. Royal Bank H-03-0481 SD/TX-Houston 7/23/2003 of Canada Mary Bain Pearson, et al. v. Andrew s. Fastow, et al. H-03-5332 SD/TX-Houston 12/4/2003 Fred A. Rosen, et al. v. Andrew S. Fastow, et al. H-03-5333 SD/TX-Houston 12/4/2003 Harold Anlich, et al. v. Arthur Anderen, LLP, et al. H-03-5334 SD/TX-Houston 12/4/2003 PGPage E-7 Ruben Delgado, et al. v. Andrew S. Fastow, et al. H-03-5334 SD/TX-Houston 12/4/2003 The Regents of the University of California v. Toronto- Dominion Bank, et al. H-03-5528 SD/TX-Houston 12/5/2003 Sara J. McMurray, et al. v. Robert A. Belfer, et al. H-03-5542 SD/TX-Houston 12/16/2003

Appendix F: Cases Consolidated Into Tittle Action

Appendix F: Cases Consolidated Into Tittle Action Cases consolidated into:

Cause No. H-01-3913; Pamela M. Tittle, et al. v. Enron Corp., et al.; In the Southern District of Texas-Houston

Originating Date Style Cause No. Court Consolidated [Tittle0010] [Tittle0010] [Tittle0010] [Tittle0010] [Tittle0010] [Tittle0010] [Tittle0010] [Tittle0010] [Tittle0471] [Tittle0010] [Tittle0049] [Tittle0126] [Tittle0306] [Tittle0476] [Tittle0038] [Tittle0313] [Tittle0516] [Tittle0602]

Roy E. Rinard Steve Lacey v. Enron Corp. Savings Plan H-01-4060 SD/TX-Houston 12/12/2001 Administrative Committee, et al. Michael P. Harney, on Behalf of Himself, et al. v. Enron H-01-4063 SD/TX-Houston 12/12/2001 Corp., et al. Dorothy Ricketts, et al. v. Enron Corporation, an Oregon H-01-4128 SD/TX-Houston 12/12/2001 Corporation, et al. Gary W. Kemper, on Behalf of Himself, et al. v. Enron H-01-4089 SD/TX-Houston 12/12/2001 Corporation, et al. Betty J. Clark, et al., v. Enron Corp., et al. H-01-4125 SD/TX-Houston 12/12/2001 Richard Pottratz and Bradley Diebner, et al. v. Enron Corp., H-01-4150 SD/TX-Houston 12/12/2001 an Oregon Corporation, et al. Catherine Wayne Stevens, Charles Bradley and Wayne H-01-4208 SD/TX-Houston 12/12/2001 Amondson v. Enron Corp. Savings Plan Administrative Committee, et al. John Walt and Mark Courtney, et al., v. Kenneth L. Lay, et H-01-4299 SD/TX-Houston 12/12/2001 al. Elmer R. Eddy, et al. v. Enron Corp., et al. H-02-3942 SD/TX-Houston 10/21/2002 John L. Moore and Linda Bryant, Individually, et al. v. Enron H-01-4326 SD/TX-Houston 12/12/2001 Corp., et al. Severed Enron Employees Coalition (SEEC), et al. v. The H-02-0267 SD/TX-Houston 1/25/2002 Northern Trust Company, et al. Michael L. McCown Dan Schultz, et al. v. Arthur H-02-1058 SD/TX-Houston 3/28/2002 Andersen, LLP, et al. Diane M. Perez v. Enron Corp. Savings Plan Administrative H-02-2160 SD/TX-Houston 6/10/2002 Committee, et al. Karl Breckon, Inidividually, et al. v. Enron Corporation H-02-3754 ED/TX-Texarkana 10/21/2002 Savings Plan Administrative Committee, et al. Charles Prestwood, et al. v. William D. Gathman, et al. H-01-4209 SD/TX-Houston 1/18/2002 Duane L. McEachern v. Enron Corp., et al. H-02-1834 SD/TX-Houston 6/10/2002 Kevin Lamkin, et al. v. UBS Painewebber, Inc., et al. H-02-851 SD/TX-Houston 11/22/2002 Elaine Chao, Secretary of the US Dept. of Labor v. Enron H-03-2257 SD/TX-Houston 7/2/2003 Corporation, et al.

Appendix G: Reorganized Debtors' Budget

Appendix G: Reorganized Debtors' Budget

A. Introduction

The Budget for the Reorganized Debtors set forth below reflects (a) actual financial information from December 2, 2001 through June 30, 2003 and (b) estimated financial information for July 1, 2003 through December 31, 2003 and for each of calendar years 2004, 2005 and 2006. Listed below are certain significant assumptions utilized in preparing the Budget. The projected receipts and expenses included in the attached Budget, both in terms of amounts and timing, are management's best estimates. Unlike most operating budget projections, the attached budget is associated with a liquidation and cannot be fully based on historical events and assumptions.

B. Variance

Estimating a budget for the Reorganized Debtors is an uncertain process because of the number of unknown variables, such as business and economic contingencies beyond the Reorganized Debtors' control. This uncertainty is further aggravated by the complexities of these Chapter 11 Cases. The projections contained in the Reorganized Debtors' Budget have not been compiled or examined by independent accountants. The Debtors make no representation regarding the accuracy of the projections or the Reorganized Debtors' ability to achieve forecasted results. Many of the assumptions underlying the projections are subject to significant uncertainties. Inevitably, some assumptions will not materialize, and unanticipated events and circumstances may affect the ultimate financial results. Therefore, the actual results achieved will vary from the forecasts, and the variations may be material.

C. Assumptions

1. The projected receipts and expenses included in the attached Budget are for the Reorganized Debtors and their subsidiaries collectively, and are not specific to any particular legal entities.

2. Net Cash Receipts are gross cash receipts from third parties related to contract performance, contract settlements, accounts receivable collections, gross receipts of project operations where a Debtor is the project manager, and asset sales less, as applicable, cost of sales for contract performance, amounts held in escrow pending final resolution of specific transaction items (i.e., purchase price adjustments), auction, and marketing fees and collection agency fees and disbursements related to project operations where a Debtor is the project manager (including, without limitation, operations and maintenance costs, taxes, debt repayments, and investor distributions).

a. Estimated receipts from Trading Contracts Receivables: The settlements of trading contracts are based on the Debtors' review of their positions with each counterparty, the current status of negotiations for settlement with each counterparty and the Debtors' settlement history. Additionally, certain trading contracts are subject to arbitration and litigation that has also been considered in determining the Debtors' estimate of their receipts from trading contracts. The collection of trading accounts receivable is based upon the Debtors' review of their outstanding accounts receivable balances by counterparty and also recent collection history.

b. Estimated Receipts from Asset Sales Other: (i) Asset sales projected receipts are based upon valuation and market analysis for each asset to be sold and current discussions with potential purchasers. These amounts include anticipated settlement and litigation proceeds related to the assets, but only to the extent a projected settlement or recovery amount is reasonably known and the timing of receipt can be reasonably predicted. However, the Reorganized Debtors do believe that certain of the expected settlement and litigation recoveries that are not included in the Budget are material. The amounts included in the Budget are net of expected disbursements related to the assets, such as taxes and dividends; (ii) Asset Sales Other also includes projections of material recoveries from certain financing transactions that have settled or are projected to settle, to the extent known or anticipated. However, no receipts have been projected from financing transactions that are the subjects of current settlement negotiations because of the uncertainty of the ultimate recoveries. Notwithstanding the foregoing, Asset Sales Other for the year 2005 does include the potential release from escrow of proceeds from the anticipated sale of a newsprint and directory paper mill business that is associated with a financing structure, and these proceeds have also been included in the Distribution Model.

3. Both the Net Cash Receipts and Expenses are dependent on headcount necessary to liquidate and/or settle the Remaining Assets in an efficient manner. As of December 31, 2003, the Reorganized Debtors are projected to have a headcount of 1,038 with the numbers declining significantly over the 2004 through 2006 period. The projected headcount numbers for the Reorganized Debtors at each of December 31 of 2004, 2005, and 2006 are 535, 189, and 156, respectively.

4. GA Expenses include, among other items, expenses related to the commercial and support groups involved in liquidating the Remaining Assets and pursuing and resolving claims. They also include functional support areas such as Accounting, Tax, Legal and Human Resources. While the majority of the costs for these expenses will be associated with employees and contract labor employed by the Reorganized Debtors, certain of the costs will be outsourced from Stephen Forbes Cooper LLC, which has been retained by the Reorganized Debtors with Bankruptcy Court approval. The costs associated with this outsourcing are approximately: $14 million for July 1 — December 31, 2003 (out of total expenses of $305 million, net of Cash Balance Plan Funding); $31 million for 2004 (out of total expenses of $474 million); $33 million for 2005 (out of total expenses of $209 million); and $36 million for 2006 (out of total expenses of $168 million).

5. As described in Section VII of the Disclosure Statement, the Reorganized Debtors anticipate providing and receiving transition services to and from CrossCountry and Prisma and providing transition services to PGE (including administrative and other support services) through December 31, 2004. While an extension of these services beyond 2004 could be negotiated in the future, no services or related headcount, reimbursements or expenses are included in the attached Budget for beyond 2004. The expenses listed in the attached Budget are net of reimbursements to the Reorganized Debtors from the Operating Entities with respect to such transition services.

6. Other Expenses includes anticipated expenses related to IT systems and support, accounting systems and support, insurance, employee retention programs and financing costs related primarily to obligations pursuant to the Reorganized Debtors' exit financing facility.

7. Professional Fees do not include any success fee to Stephen Forbes Cooper LLC, which will be negotiated with the Creditors' Committee and submitted to the Bankruptcy Court for approval.

8. The anticipated funding of the amount reflected in the Cash Balance Plan Funding is currently under discussion (both as to exact amount and timing) and will be the subject of a motion and hearing in the Bankruptcy Court.

9. Total Expenses of approximately $1.6 billion for the period December 2, 2001 through June 30, 2003 includes approximately $502 million for professional fees, plus approximately $30 million to Stephen Forbes Cooper LLC for outsourcing costs of the type described in Assumption 4 above.

10. In accordance with the Litigation Trust Agreement and the Special Litigation Trust Agreement and any agreements entered into in connection therewith, on the Effective Date, the Debtors shall transfer such amounts of Cash as jointly determined by the Debtors and the Creditors' Committee as necessary to fund the operations of the Litigation Trust and the Special Litigation Trust. The Debtors and the Reorganized Debtors shall have no further obligation to provide any funding with respect to the Litigation Trust or the Special Litigation Trust. The estimated professional fees include estimated funding of the operations of the Litigation Trust and Special Litigation Trust.

11. Interest Income is projected based on available cash of approximately $5 billion, plus anticipated cash receipts less expenses reflected in the attached Budget. It is assumed that approximately 15% of cash available for distribution at the time of such distribution will be distributed initially in the second quarter of 2004, 25% in the fourth quarter of 2004, 15% in the second quarter of 2005, and the remainder will be distributed in the following quarters: Q4 2005, Q2 2006, Q4 2006, Q2 2007 and Q4 2007. It should be noted that this hypothetical scenario is for assumption purposes only, and the actual timing and amount of the distributions may vary materially from the assumptions used herein.

12. The Reorganized Debtors' Budget contains projections for the three- year period following the anticipated confirmation of the Plan. For purposes of the Budget, it is assumed that the Plan will be confirmed on January 1, 2004. Although the Debtors anticipate completing the wind-down of the Reorganized Debtors' businesses by year-end 2006, conclusion of this process may be delayed by, among other things, completion of the claims process, resolution of pending litigation, and issues associated with obtaining relevant consents and approvals associated with the liquidation of the Remaining Assets and dissolution of the Reorganized Debtors. As it is impossible to predict this timing with any certainty, it is anticipated that the Reorganized Debtors will conduct periodic and, at a minimum, annual reviews of the budgets for the Reorganized Debtors, Litigation Trust, and Special Litigation Trust and review the budgets and seek approval, as appropriate, with the board of directors and/or trustees of the Reorganized Debtors, Litigation Trust, and Special Litigation Trust. In reviewing and analyzing these budgets, the Reorganized Debtors will endeavor to maximize the ultimate recoveries to Creditors.

13. The projected receipts included in the Budget include anticipated asset sales, as well as projected recoveries from litigation, if a settlement or other recovery is reasonably known and the timing of receipt can be reasonably predicted. Nonetheless, the Debtors believe that other settlement and litigation recoveries not included in the Budget are material. Consequently, although the budget estimate for 2006 reflects a substantial loss, the Debtors anticipate that the Reorganized Debtors will have sufficient receipts to satisfy their operating requirements in 2006 and, should there be a delay in the conclusion of the wind down of these estates thereafter.

14. The Reorganized Debtors' Budget reflects the Reorganized Debtors' projections regarding the funds that will be brought in and the funds that will be expended in connection with the winding down of the Reorganized Debtors' businesses. The Reorganized Debtors' Budget does not reflect anticipated distributions or disputed claims reserves to be made pursuant to the Plan. Allowed Administrative Expense Claims will be paid in full, in accordance with the Plan, and a reserve will be established for disputed Administrative Expense Claims.

PRELIMINARY

Reorganized Debtors Budget-Summary December 2, 2001-December 31, 2006 (In thousands) ACTUAL ESTIMATE 12/2/2001- 7/1/2003- 6/30/2003 12/31/2003 2004 2005 2006 Net Cash Receipts: Total-Net Cash Receipts 5,203,678 1,337,660 1,092,409 1,039,815 16,034 Expenses: Total Expenses 1,594,173 505,120 474,101 208,510 168,288 TOTAL

Trading Contracts Receivables $ — $534,775 $360,991 $772,200 — Asset Sales Other — 802,885 731,418 267,615 16,034 GA Expenses — 127,269 162,556 78,247 69,287 Other Expenses — 29,780 102,951 47,645 45,061 Professional Fees — 148,071 208,594 82,618 53,940 Cash Balance Plan Funding — 200,000 — — — Interest Income — 20,982 82,263 119,466 113,109 $3,609,505 $853,522 $700,571 $950,771 ($39,145)

Appendix H: PGE Financial Projections-2003-2006

Appendix H: PGE Financial Projections — 2003-2006

Basis of Presentation

Financial projections for PGE (the "Projections") have been prepared for the four years ending December 31, 2006. The projections for the fiscal year ended December 31, 2003, include actual results through September 30, 2003. The projections are based on a number of assumptions made with respect to the future operations and performance of PGE. The Projections should be reviewed in conjunction with a review of the principal assumptions set forth herein. While the Projections were prepared in good faith and the assumptions, when considered on an overall basis are believed to be reasonable in light of the current circumstances, it is important to note that there can be no assurance that such assumptions will be realized and Creditors must make their own determinations as to the reasonableness of such assumptions and the reliability of the Projections. As outlined in Section XIV of the Disclosure Statement, a variety of risk factors could affect PGE's financial results and must be considered.

Assumptions

Information relating to certain assumptions used in preparing the Projections is set forth below.

A. General

1. Plan Consummation. The expense forecasts assume the Plan will be confirmed and become effective in 2004.

2. Economic and Industry Environment. The Projections assume an economic environment based on prevailing analyst forecasts for the region, including the State of Oregon's September 2003 Economic (and Revenue) Forecast and Global Insight's (WEFA-DRI) U.S. Economic Outlook. In addition, the Projections assume no significant change in the regulatory and competitive conditions under which PGE currently operates.

3. Temporary Tax Regulations. The Projections assume that temporary regulations T.D. 9089 issued by the Treasury Department effective August 29, 2003, will not require any reduction of tax attributes of PGE as the result of any exclusion of discharge of indebtedness income from the gross income of the Debtors.

4. Basis. The financial projections assume a predecessor carryover basis rather than either utilizing fresh-start reporting as described by the American Institute of Certified Public Accountants Statement of Position 90-7 "Financial Reporting by Entities in Reorganization Under the Bankruptcy Code," or assuming any change in bases as a result of transfer of assets (whether between companies, to trusts or to creditors). Accordingly, the projections only reflect adjustments directly related to the Plan. It is uncertain whether a change in basis resulting from the implementation of the Plan will occur and if it does occur, when it may occur. Therefore, although the projections assume a predecessor carryover basis, it may ultimately be determined that PGE either has the option or is required to use a new basis of accounting at some point in the future following implementation of the Plan. B. Other

1. Retail Load Forecast. The 2004 retail load forecasts are consistent with PGE's November 13, 2003 filing with the OPUC in its Resource Valuation Mechanism ("RVM") proceeding (UE-149), consistent with the State of Oregon's September 2003 Economic (and Revenue) Forecast and Global Insight's (WEFA-DRI) February 2003 U.S. Economic Outlook. The retail forecasts for 2005 and 2006 assume economic recovery in PGE's service territory. Retail load forecasts incorporate separate forecasts developed for PGE's largest 21 customers to take into account information that is given to PGE from these customers. The growth rates for commercial and industrial customers in 2005 also reflects recovery of two large customers who reduced operations in 2003 and 2004. Normalizing for this, the total 2005 load growth would be 5.5%. The Projections assume the following annual changes to retail load:

Year Residential Commercial Industrial Total 2004 4.2% 2.7% -7.6% 0.8% 2005 2.8% 7.3% 12.2% 6.6% 2006 2.0% 3.4% 4.6% 3.1%

2. Rate Filings. The Projections assume PGE will obtain annual updates to power costs through the RVM process and an adjustment in rates through a general rate case providing an allowed return on equity of 10.5% effective January 1, 2006. The RVM process adjusts PGE's retail energy rates annually to reflect changes in PGE's cost of power and is designed to hold PGE and its customers neutral if a customer decided to purchase energy from PGE or a new electricity service provider. The Projections also assume PGE will obtain OPUC approval to amortize the following deferrals beginning in 2004:

• Pelton/Round Butte Transition Costs-$2.5 million for two years

• Excess "Category A" Advertising Expenses- $1.4 million for two

• years o SB 1149 Incremental Implementation Costs-$6.4 million for five years.

In 2003 PGE filed (with the OPUC) for deferral of excess 2003 power costs caused by poor hydro conditions. The OPUC has not yet ruled on PGE's request. This forecast assumes PGE is authorized to defer $24.3 million (pre-tax) in 2003 and recover it in 2005 (including interest at 9.08%).

3. Net Variable Power Costs ("NVPC"). The 2004 NVPC are based on PGE's November 13, 2003 filing and settlement with the OPUC in its RVM proceeding (UE-149). Revenues for 2005 and 2006 assume full recovery of the 2005 NVPC and 2006 NVPC at forecasted levels without adjustments. The projected NVPC assume average hydro conditions and scheduled maintenance outages for the various generating plants. Forward market curves for gas and electric power purchases and sales are based on relevant indices of monthly on-peak and off-peak power prices as of October 10, 2003. The forward trading curves for gas prices extend through October 2005. Beyond this point, gas prices are based on the fundamentals of supply and demand, which forecast a decline in 2006 forward trading curve prices.

4. Fixed Operation and Maintenance ("OM") Costs. The 2003 OM costs are based on actuals through September 30, 2003, and projected OM costs for the remainder of the year. The 2004 costs represent PGE's detailed 2004 budget. OM costs for 2005 and 2006 are based on the 2004 budget, escalated at rates of inflation of 2.2% and 2.4%, for 2005 and 2006, respectively, adjusted for known or expected changes (such as pension and health benefit expenses).

5. New Resources. The Projections assume that new resources will be obtained by PGE consistent with PGE's IRP and IRP Supplement and use the Port Westward Project, a combined-cycle gas combustion turbine facility, as the placeholder. It is assumed a nominal 400 MW unit of the Port Westward Project will be brought on- line in July 2006. The estimated capital expenditures are $261 million ($99 million in 2004 and $129 million in 2005 and $33 million in 2006), excluding allowance for funds used during construction (AFUDC).

6. Capital Expenditures. Capital Expenditures are based on normal system improvements increased by the cost of new resources (using the construction costs of the Port Westward Project as the placeholder) and improvements in 2006 for hydro facilities potentially required through the relicensing process. These expenditures are projected as:

2003 $177 million 2004 $279 2005 $294 2006 $215

7. Financings. The Projections assume that PGE will undertake the following financings:

• 2004 — Refinance $45 million First Mortgage Bonds ("FMB") 7.60%-7.61% Series, at 6.0% due 7/14/2019;

• 2005 — Issue $130 million new FMB at 6.5% due 11/1/2020;

• 2005 — Refinance $18 million FMB 9.07% Series, at 6.5% due 8/15/2020;

• 2003-2006-Redeem $3 million (30,000 shares) annually of the 7.75% Preferred stock;

• 2005 — Issue $25 million new FMB at 7.0% due 10/1/2020; and

• 2006 — Issue $65 million new FMB at 7.0% due 3/1/2021.

8. Common Dividends. It is assumed that PGE will declare and pay common dividends in 2005 and 2006 to reach and maintain an equity ratio between 48%-52%.

9. Bankruptcy Claims. The Projections reflect that 100% of the value of PGE's Claim against ENE will accrue in 2003 in the amount of $12.7 million. It is assumed that distributions in the form of cash and stock will be made on this Claim over time based on estimates as to the timing and amount of distributions. These estimates were utilized for purposes of preparing these projections only and the actual timing and amount of the distributions and recognition of income may vary materially from the assumptions used herein.

10. Other Factors

• Income from Trust Owned Life Insurance investments is expected to earn a 7% annual return.

• Interest income and expense on certain regulatory assets and liabilities are calculated based on PGE's weighted cost of capital of 9.08%.

• PGE's federal income tax rate is projected at 35%; its state and local income tax rate is projected at 7.07%, yielding a combined income tax rate at 39.59%.

• The projections assume that no IRC Section 338(h)(10) election (which potentially could generate future income tax benefits) will be made for PGE in respect of the transactions contemplated by the Plan because both the ability to make such election and the value of potential income tax benefits resulting therefrom are uncertain.

11. Reclassification. Certain Balance Sheet line items have not been reclassified to reflect the implementation of SFAS 143, Accounting for Asset Retirement Obligations. These reclassifications have no effect on PGE's income or cash flow projections.

12. Tax. For purposes of federal and state income taxes, PGE is treated as a stand-alone company, not part of a group of corporations filing federal or state consolidated returns. In addition, the tax allocation agreement between PGE and ENE is not taken into account.

13. NOL Carryforwards. The projections do not take into account a net operating loss carryforward approximately equal to $11 million dollars for the period during which PGE was deconsolidated from the ENE Tax Group, ending December 23, 2002.

14. Equity Incentive Plan. The PGE projections do not include any expenses associated with the anticipated equity incentive plan. Refer to Section VIII.E of the Disclosure Statement for more information. Appendix H: PGE Financial Projections — 2003-2006 PORTLAND GENERAL ELECTRIC Income Statement 2003 2004 2005 2006 (US$'s in millions) Operating Revenue Operating Expenses Purchased Power and Fuel Production and Distribution Administrative and Other Depreciation and Amortization Taxes other than Income Taxes Income Taxes NET OPERATING INCOME Other Income and Deductions Miscellaneous Income Taxes Interest Charges Interest on Long-Term Debt and Other Interest on Short-Term Borrowings Net Income Before Cumulative Effect of a Change in Accounting Principle Cumulative Effect (net) NET INCOME 75.5 102.3 104.9 121.1 Preferred Dividend Requirement Income Available for Common Stock 73.5 100.4 103.3 119.7 Assets Electric Utility Plant-Original Cost Accumulated Depreciation Net Plant Other Property and Investment Nuclear Decommissioning trust Non-Qualified Benefit Plan Trust Miscellaneous Current Assets Cash and cash equivalents Accounts and notes receivable (less allowance for uncollectible accounts of $41) Unbilled and accrued revenues Assets from Price Risk Management Inventories, at average cost Prepayments and other Deferred Charges Unamortized Regulatory Assets Miscellaneous Total Assets 3,103.0 3,124.7 3,073.8 3,081.6 Capitalization and Liabilities Capitalization Common Stock Equity Common Stock, $3.75 par value per share, 100,000,000 Shares Authorized, 42,758,877 shares outstanding Other Paid-In Capital Retained Earnings Accumulated other comprehensive income (loss): Minimum pension liability adjustment Cumulative preferred stock subject to mandatory redemption Long Term Debt Obligations Total Capitalization 2,130.7 2,245.1 2,264.5 2,266.5 Current Liabilities Long Term Debt Due Within One Year Preferred Sinking Fund Accounts Payable and Other Accruals Customer Deposits Accrued Interest Dividends Payable Accrued Taxes Total Current Liabilities 334.9 262.2 252.7 288.4 Other Deferred Income Taxes Deferred Investment Tax Credits Trojan asset retirement obligation and transition costs Unamortized regulatory liabilities Non-Qualified benefit plan liabilities Miscellaneous Total Other Liabilities 637.4 617.4 556.6 526.7 Total Capitalization and Liabilities 3,103.0 3,124.7 3,073.8 3,081.6 Cash Flow Statement 2003 2004 2005 2006 (USS's in millions) Cash Flow From Operations Reconciliation of net income to net cash provided by (used in) operating activities Net Income 73.5 100.4 103.3 119.7 Cumulative effect of a change in accounting principle, net of tax (2.1) Depreciation and amortization 212.8 228.5 236.5 221.7 Deferred income taxes 1.5 2.2 (43.1) (17.2) Net assets from price risk management activities (5.4) 3.1 Power cost adjustment 27.2 39.0 44.7 0.0 Other non-cash income and expenditures — net (3.2) (3.2) (3.2) (3.2) Changes in Working Capital (Increase) decrease in receivables 12.1 22.1 (5.4) (1.7) Increase (decrease) in payables (8.1) (46.3) 9.6 (5.2) Other working capital items — net (13.4) (5.8) 3.5 4.2 Other 22.5 0.6 0.7 (11.6) Net Cash From Operations 317.4 340.6 346.6 306.7 Cash Flow From Investing Activities Capital Expenditures (181.7) (291.3) (320.2) (233.7) Other (19.9) (17.1) (12.7) (3.9) Net Cash From Investing Activities (201.6) (308.4) (332.9) (237.6) Cash Flow From Financing Activities Net Decrease in Short-Term Debt Issuance of Long-Term Debt 342.4 45.0 173.0 65.0 Repayment of Long-Term Debt (401.4) (54.5) (28.2) (9.0) Preferred stock retired (3.0) (3.0) (3.0) (3.0) Dividend Payment (245.0) (130.0) Net Cash From Financing Activities (62.0) (12.5) (103.2) (77.0) Net Cash Flow 53.8 19.7 (89.5) (7.9)

1,785.1 1,461.7 1,466.3 1,445.3 1,046.3 657.7 644.6 569.3 115.6 128.1 130.9 139.5 147.8 151.8 162.4 170.7 212.8 228.6 236.5 221.7 71.6 72.7 76.1 79.1 58.0 74.7 75.3 87.2 133.0 148.1 140.5 177.8 17.3 19.2 22.5 16.6 0.6 1.5 0.0 (0.5) 17.9 20.7 22.5 16.1 77.5 66.5 58.1 72.8 — — — — 77.5 66.5 58.1 72.8 73.4 102.3 104.9 121.1 2.1 — — — 2.0 1.9 1.6 1.4 3,887.6 4,178.9 4,499.0 4,732.7 (1,934.4) (2,106.4) (2,280.7) (2,466.4) 1,953.2 2,072.5 2,218.3 2,266.3 25.7 23.5 25.6 36.9 66.5 71.4 76.5 82.0 51.0 47.5 42.9 40.6 143.2 142.4 145.0 159.5 104.2 124.1 34.6 26.8 227.9 203.0 205.6 204.5 84.9 87.6 90.4 93.3 3.1 — — — 49.7 52.2 51.4 53.1 101.6 104.9 102.2 96.3 571.4 571.8 484.2 474.0 404.6 310.4 201.3 159.2 30.6 27.6 25.0 22.6 435.2 338.0 226.3 181.8 160.3 160.3 160.3 160.3 481.0 481.0 481.0 481.0 561.6 662.1 520.4 510.1 (0.3) (0.3) (0.3) (0.3) 23.5 20.5 17.5 14.5 904.6 921.5 1,085.6 1,100.9 54.5 28.2 9.0 50.0 1.5 1.5 1.5 1.5 215.8 205.8 206.1 199.1 5.5 5.5 5.5 5.5 25.7 13.3 18.0 21.2 0.5 0.5 0.4 0.3 31.4 7.4 12.2 10.8 381.5 378.8 330.8 308.7 16.5 13.2 10.0 6.7 108.5 91.4 78.7 74.8 13.8 13.8 13.8 9.6 63.8 66.5 69.1 72.1 53.3 53.7 54.2 54.8 — — — — — — — — — — —

Appendix I: Crosscountry Historical Financials Appendix I: Crosscountry Historical Financials

This Appendix includes a discussion of the Results of Operations and the audited financial statements for the fiscal years ended December 31, 2001 and 2002 for each of Citrus and Transwestern, in which Crosscountry is expected to hold a 50% equity interest and a 100% equity interest, respectively.

The Debtors also refer to the following reports filed with the SEC by Northern Border Partners, a publicly traded limited partnership in which Crosscountry is expected to indirectly hold a 1.65% interest out of an aggregate 2% general partner interest and a 1.06% limited partner interest:

• Northern Border Partners' Annual Report on Form 10-K for the fiscal year ended December 31, 2002;

• Northern Border Partners' Quarterly Reports on Form 10-Q for the quarters ended March 31, 2003, June 30, 2003 and September 30, 2003;

• Northern Border Partners' Current Reports on Form 8-K filed April 17, 2003, April 22, 2003, May 19, 2003, May 23, 2003, July 10, 2003, July 11, 2003, July 15, 2003, July 24, 2003, September 18, 2003, October 1, 2003, October 24, 2003, November 20, 2003, December 19, 2003 and December 31, 2003.

The Debtors did not prepare such reports of Northern Border Partners, but they are publicly available as information that may be relevant to the Creditors' decision in voing on the Plan. These documents may be viewed under "Related Documents" at http://www.enron.com/corp/por/.

For a complete discussion of Crosscountry, see Section IX., "CrossCountry Energy Corp." and the associated risk factors in Section XIV of the Disclosure Statement.

2001 vs. 2000

Citrus Corp. and Subsidiaries — Results of Operations

The following discussion and analysis of the financial condition and results of operations of Citrus are based on the Financial Statements of Citrus, which were prepared in accordance with accounting principles generally accepted in the United States of America, and should be read in conjunction with the Financial Statements included herein. The discussion of the results of operations contained herein was not prepared in connection with the original audit of Citrus, and has not been reviewed by outside auditors.

Year Ended December 31, 2001 Compared to Year Ended December 31, 2000 Income Statement

Net Income decreased by $19.7 million from $100.0 million in 2000 to $80.3 million in 2001.

Revenues decreased by $124.4 million, from $476.0 million in 2000 compared to $351.6 million in 2001. A decrease of $168.1 million reflects reporting changes for Citrus Trading as a result of early adoption of SFAS 133, "Accounting for Derivative Instruments and Hedging Activities." In 2000, Citrus Trading revenues and costs were shown separately on the income statement. In 2001, the Citrus Trading results were netted in other income (expense). Partially offsetting the revenue reduction described above is an increase in gas transportation revenues of $43.7 million resulting primarily from significantly higher transport margins from the in-service of the Florida Gas Phase IV Expansion project (May 2001).

Operating costs and expenses decreased $153.7 million, from $311.5 million in 2000 to $157.8 million in 2001. As mentioned above in the revenues discussion, due to the change in income statement presentation associated with the adoption of SFAS 133 in 2000, Citrus Trading stopped presenting natural gas purchased costs in operating expenses, resulting in a reduction in natural gas purchased costs of $162.3 million between the years. Operations and maintenance expenses were $79.0 million in 2000 compared to $77.4 million in 2001. The reduction is due primarily to lower Gas Research Institute and Annual Charge Adjustment amortization and compressor overhauls expenses, partially offset by a gas gain in 2000 that was transferred to Florida Gas's fuel tracker in 2001. Depreciation and amortization increased due primarily to the in-service of the Florida Gas Phase IV Expansion project in May 2001. Taxes other than income increased due primarily to accrual adjustments in 2000 to reflect estimated assessments associated with pipeline expansions.

Other expense was $58.6 million in 2000 compared to $62.8 million in 2001, resulting in a $4.2 million increase. Other expense includes three components: interest expense, net, allowance for funds used during construction ("AFUDC") and other, net.

Interest expense, net increased due to higher average debt balances throughout 2001 compared to 2000 resulting primarily from a Florida Gas $325 million long-term debt borrowing in December 2000 to fund the Florida Gas expansion projects.

AFUDC decreased primarily due to the in-service of Florida Gas's Phase IV Expansion in May 2001.

Other, net income increased by $5.3 million from $8.3 million in 2000 to $13.6 million in 2001. Florida Gas other, net income improved due to a number of favorable regulatory related entries and an increase in regulatory income related to the in-service of Florida Gas's expansion projects partially offset by lower asset sale gains. Citrus Energy Services other, net improved primarily reflecting nonrecurring income in 2001 associated with arranging a Florida Gas shipper transportation contract and a net expense in 2000 associated with fiber optic expenses. These increases were partially offset by a Citrus Trading other, net income decrease due primarily to the impact of changes in the value of its price risk management portfolio.

The Cumulative Effect of Accounting Changes, Net of Tax recognized a $35.2 million after-tax reduction from 2000 to 2001 resulting from the early adoption of SFAS 133 in 2000 by Citrus Trading and Florida Gas. Citrus Trading determined its gas sales and purchases contracts to be derivatives and recognized their fair value, and Florida Gas recognized interest rate swap gains. There were no comparable transactions in 2001.

Cash Flows

Cash Flow increased by $27.2 million, from $19.8 million of cash expended in 2000 to $7.4 million of cash generated in 2001.

Net cash provided by operating activities increased by $186.3 million, from $37.9 million in 2000 to $224.2 million in 2001, primarily due to a Citrus Trading $80 million gas purchase, sales and exchange arrangement with an ENE affiliate involving three agreements, each dated December 1, 2000. Under the first agreement, Citrus Trading contracted to purchase approximately 12 million MMBTU of gas from the ENE affiliate at $6.65 per MMBTU with payment due by Citrus Trading in December 2000. In the second agreement, Citrus Trading contracted to sell 12 million MMBTU of gas to the same ENE affiliate in December 2000 at $6.67536 per MMBTU, with payment due in January 2001. In the third agreement, Citrus Trading and the same ENE affiliate exchanged the two 12 million MMBTU gas delivery obligations under the prior two agreements; Citrus Trading was paid an exchange fee of $.01051 per MMBTU. This third exchange agreement had the effect of canceling obligations for physical delivery of gas by Citrus Trading and the ENE affiliate to each other under the prior two agreements, with only the financial obligations remaining. As a result of these related transactions, Citrus Trading paid the ENE affiliate $80 million in December 2000 and received $80.4 million in January 2001, resulting in a $160.4 million net cash provided by operations variance between the two years. In addition, in December 2000 Citrus Trading agreed to pay the same ENE affiliate $20 million in December 2000 instead of January 2001 on an existing gas contract and Citrus was paid a fee for this early payment, which fee was included in the total cost of funds to Citrus (both for the $80 million arrangement and the $20 million early payment) that was recovered through the margin the ENE affiliate agreed to pay Citrus under the second agreement and the exchange fee the ENE affiliate agreed to pay Citrus under the third agreement described above. Citrus's favorable cash flow variance in 2001 resulting from these transactions with the ENE affiliate was partially offset by higher interest payments and increased income tax payments in 2001. Refer to Section XIV.H.l.k, "Related Party Transactions" for more information.

Net cash flows used in investing activities decreased by $47.5 million, from $233.2 million used in 2000 to $185.7 million used in 2001. Capital expenditures, net of AFUDC, decreased primarily due to the in-service of the Florida Gas Phase IV expansion project in May 2001 partially offset by the initial expenditures for the Phase V and VI expansion projects. Cash inflow from the disposition of property, plant and equipment, net decreased between the years due to lower net salvage receipts, casualty loss insurance proceeds and lower asset sales proceeds.

Net cash flows used in financing activities increased by $206.6 million, from $175.5 million provided in 2000 to $31.1 million used in 2001. Citrus and Florida Gas's cash flow from borrowing activities was $225.3 million lower in 2001 as compared to 2000. Additional borrowings were incurred in 2000 to finance the Florida Gas expansions and for general corporate needs. In 2001, there were net repayments of debt. Included in the net borrowings difference above was $80 million in borrowings utilized in December 2000 to enable Citrus Trading to pay $80 million to an ENE affiliate pursuant to the gas purchase, sale and exchange arrangement discussed in the preceding paragraphs. Additionally, Florida Gas settled an interest rate lock with a $18.7 million payment in 2000.

Total cash and equivalents balances increased by $7.4 million from $3.7 million at the end of the year 2000 to $11.1 million at the end of the year 2001.

2002 vs. 2001

Citrus Corp. and Subsidiaries — Results of Operations

The following discussion and analysis of the financial condition and results of operations of Citrus are based on the Financial Statements of Citrus, which were prepared in accordance with accounting principles generally accepted in the United States of America, and should be read in conjunction with the Financial Statements included herein. The discussion of the results of operations contained herein was not prepared in connection with the original audit of Citrus, and has not been reviewed by outside auditors.

Year Ended December 31, 2002 Compared to Year Ended December 31, 2001 Income Statement

Net Income increased by $16.3 million from $80.3 million in 2001 compared to $96.6 million in 2002.

Revenues increased $170.2 million, from $351.6 million in 2001 compared to $521.8 million in 2002, due in part to the in-service of the Florida Gas Phase IV Expansion project in May 2001 and the partial in-service of the Phase V Expansion project in April 2002. Approximately $42 million of 2001 revenues are attributable to Phase IV contracts and $54 million in 2002. Phase V revenues were minimal in 2001 but provided approximately $54 million of revenues in 2002. Florida Gas short-term firm revenues were higher in 2002, reflecting stronger demand driven partially by favorable pricing of natural gas to residual fuel oil and additional gas-fired electric generation units being placed into service in Florida. The gas sales revenue increase of $102.2 million is primarily due to a change in presentation of Citrus Trading revenues. Certain trading revenues are separately reflected in 2002 that were netted with gas purchase expense and other related expenses in other income (expense) in 2001. This change in presentation was prompted by the bankruptcy of ENA, a significant Citrus Trading gas swap counter-party. Citrus Trading's loss of performance by ENA of the gas swap agreements required Citrus Trading to actively manage and become the primary obligor beginning in 2002 of these agreements.

Operating costs and expenses increased $104.1 million, from $157.8 million in 2001 compared to $261.9 million in 2002. As explained above in the revenues discussion, Citrus Trading separately reported natural gas purchased costs of $91.9 million in 2002 and they were netted with revenues and transportation expenses in other income (expense) in 2001. Operations and maintenance expenses were $90.0 million for 2002 compared to $77.4 million for 2001. The increase is due primarily to the following items: Citrus Trading's pipeline transportation expenses were included in 2002 but not recognized in this category in 2001 due to the reporting presentation discussed above; operation and maintenance costs were higher primarily resulting from the in-service of the Florida Gas Phase IV Expansion in 2001 and the partial in-service of the Phase V Expansion project in 2002; and compensation costs, ENE, service company and support group allocated expenses were higher in 2002, partially offset by reductions to several regulatory expenses that were lower in 2002. Depreciation and amortization expenses were $51.8 million in 2001 compared to $58.1 million in 2002. The increase was primarily due to the in-service of the Florida Gas Phase IV Expansion in 2001 and the in-service of portions of the Phase V Expansion project in 2002. Taxes other than income taxes were $28.6 million in 2001 compared to $21.9 million in 2002. The decrease reflects an accrual adjustment in 2002 to more closely match the accrual to the final assessed ad valorem taxes.

Other expense was $62.8 million in 2001 compared to $103.6 million in 2002, resulting in a $40.8 million increase. Other expense includes three components: interest expense, net, AFUDC and other, net.

Interest expense, net increased due to an increase in interest expense resulting primarily from Florida Gas debt financing of $250 million in July 2002, partially offset by Florida Gas and Citrus long-term debt payments. The Florida Gas debt was used primarily to fund the Florida Gas Phase V and VI expansion projects. Partially offsetting this increase is Citrus Trading's deferred interest income in 2002 relating to realization of its price risk management net asset valuations in accordance with SFAS 133. As mentioned earlier, due to the change in reporting Citrus Trading results in 2002, this item was recognized in this category in 2002 but included along with revenues and all related costs in other income (expense) for 2001.

AFUDC increased as a result of the substantial capital expenditures on the Florida Gas Phase V and VI Expansion projects, partially offset by lower AFUDC due to the in-service of the Phase IV project in May 2001.

Other, net expense increased $43.3 million from net income of $13.6 million in 2001 to a net expense of $29.7 million in 2002. Citrus Trading other, net expense increased, primarily due to changes in valuation of its net price risk management asset. Florida Gas other net expense increased due primarily to a reduction in regulatory income related to the in-service of Florida Gas's expansion projects and reduced income from minor customer construction projects. These increases were partially offset by Citrus Energy Services' other net income decrease due to the realization in 2001 of nonrecurring income associated with arranging gas transportation services for a shipper on Florida Gas.

Cash Flows

Cash Flow increased by $91.4 million, from $7.4 million of cash generated in 2001 to $98.8 million in 2002.

Net cash provided by operating activities decreased by $38.9 million, from $224.2 million in 2001 to $185.3 million in 2002, primarily due to a non-recurring receipt of cash in 2001 from a Citrus Trading $80 million gas purchase, sales and exchange arrangement with an ENE affiliate involving three agreements, each dated December 1, 2000. Under the first agreement, Citrus Trading contracted to purchase approximately 12 million MMBTU of gas from the ENE affiliate at $6.65 per MMBTU with payment due by Citrus Trading in December 2000. In the second agreement, Citrus Trading contracted to sell 12 million MMBTU of gas to the same ENE affiliate in December 2000 at $6.67536 per MMBTU, with payment due in January 2001. In the third agreement, Citrus Trading and the same ENE affiliate exchanged the two 12 million MMBTU gas delivery obligations under the prior two agreements; Citrus Trading was paid an exchange fee of $.01051 per MMBTU. This third exchange agreement had the effect of canceling obligations for physical delivery of gas by Citrus Trading and the ENE affiliate to each other under the prior two agreements, with only the financial obligations remaining. As a result of these related transactions, Citrus Trading paid the ENE affiliate $80 million in December 2000 and received $80.4 million in January 2001. In addition, in December 2000 Citrus Trading agreed to pay the same ENE affiliate $20 million in December 2000 instead of January 2001 on an existing gas contract and Citrus was paid a fee for this early payment, which fee was included in the total cost of funds to Citrus (both for the $80 million arrangement and the $20 million early payment) that was recovered through the margin the ENE affiliate agreed to pay Citrus under the second agreement and the exchange fee the ENE affiliate agreed to pay Citrus under the third agreement described above. The financial effect of these transactions with the ENE affiliate was to increase net cash provided by operating activities in 2001 by $100.4 million, resulting, thereby, in a negative variance from 2002 to 2001. Citrus Trading's cash flow in 2002 also decreased reflecting lower cash margins and a collateralized letter of credit initiated in 2002. These decreases were partially offset by a Citrus cash flow increase of $9.4 million due to lower interest payments and lower income tax payments and Florida Gas's cash flow increase of $57.8 million due primarily to the in-service of the Phase IV and V expansions. Refer to Section XIV.H.l.k, "Related Party Transactions" for more information.

Net cash flows used in investing activities increased by $37.5 million, from $185.7 million used in 2001 to $223.2 million used in 2002. Capital expenditures, net of AFUDC, increased primarily due to substantial spending for the Florida Gas Phase IV, V and VI Expansion projects in both years. Cash flow from the disposition of property, plant and equipment, net increased in 2002 primarily due to Florida Gas asset sale cash proceeds.

Net cash flows from financing activities increased by $167.8 million, from $31.1 million of cash used in 2001 to $136.7 million of cash provided in 2002. The financed amount of $80 million associated with the referenced gas purchase, sale and exchange arrangement was repaid in January 2001 upon receipt by Citrus Trading of $80.4 million from the mentioned ENE affiliate at the conclusion of the referenced gas purchase, sale and exchange arrangement. Furthermore, Florida Gas borrowed $250 million under a 144A debt financing in July 2002 and paid down $74.7 million of long-term debt in 2002 it had borrowed in 2001. Florida Gas's long-term borrowing was utilized primarily to fund the Phase V and VI Expansion projects and for general corporate purposes. Florida Gas paid $12.3 million in 2002 to settle an interest rate hedge related to its July 2002 debt financing.

Total cash and equivalents balances increased by $98.8 million from $11.1 million at the end of 2001 to $109.9 million at the end of 2002.

PRlCEWATERHOUSECOOPERS Citrus Corp. and Subsidiaries Consolidated Financial Statements And Consolidating Information Years ended December 31, 2002, 2001 and 2000 with Report of Independent Accountants

CITRUS CORP. AND SUBSIDIARIES

PRICEWATERHOUSECOOPERS PricewaterhouseCoopers LLP 1201 Louisiana, Suite 2900 Houston TX 77002-5678 Telephone (713) 356 4000 Facsimile (713) 356 4717

Report of Independent Accountants

To the Board of Directors and Stockholders of Citrus Corp. and Subsidiaries:

In our opinion, the accompanying consolidated balance sheet as of December 31, 2002 and the related consolidated statements of income, stockholders' equity and cash flows present fairly, in all material respects, the financial position of Citrus Corp. and Subsidiaries (the "Company") at December 31, 2002, and the results of their operations and their cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America, These financial statements are the responsibility of the Company's management; our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit of these statements in accordance with auditing standards generally accepted in the United States of America, which require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. The financial statements of the Company as of December 31, 2001, and for the two years in the period then ended were audited by other independent accountants whose report dated March 15, 2002 expressed an unqualified opinion on those statements.

Our audit was conducted for the purpose of forming an opinion on the consolidated financial statements taken as a whole. The consolidating information is presented for purposes of additional analysis of the consolidated financial statements rather than to present the financial position, results of operations and cash flows of the individual companies. Accordingly, we do not express an opinion on the financial position, results of operations and cash flows of the individual companies. However, the consolidating information as of and for the year ended December 31, 2002 has been subjected to the auditing procedures applied in the audit of the consolidated financial statements and, in our opinion, is fairly stated in all material respects in relation to the consolidated financial statements taken as a whole. The consolidating information as of and for the year ended December 31, 2001 has been subjected to auditing procedures applied by other independent accountants, during their audit of the 2001 financial statements, whose report dated March 15, 2002 expressed that such consolidating information is fairly stated in all material respects in relation to the basic consolidated financial statements taken as a whole.

PRICEWATERHOUSECOOPERD LUP

March 27, 2003

CITRUS CORP. AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS

December 31, (In Thousands) 2002 2001 ASSETS Current Assets Cash and cash equivalents $109,916 $11,098 Trade and other receivables Customers, net of allowance for doubtful accounts of $77 36,656 38,002 and $826 Income taxes 3,647 — Price risk management assets 147,052 129,516 Materials and supplies 3,337 3,686 Other 6,796 4,763 Total Current Assets 307,404 187,065 Deferred Charges Unamortized debt expense 10,891 8,592 Price risk management assets 537,689 503,654 Other 54,618 36,810 Total Deferred Charges 603,198 549,056 Property, Plant and Equipment, at cost Completed Plant 3,733,856 3,460,009 Construction work-in-progress 180,432 220,196 Total property, plant and equipment, at cost 3,914,288 3,680,205 Less-accumulated depreciation and amortization 1,004,345 956,305 Net Property, Plant and Equipment 2,909,943 2,723,900 TOTAL ASSETS $3,820,545 $3,460,021

CITRUS CORP. AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS

December 31, (In Thousands, Except Share Data) 2002 2001 LIABILITIES AND STOCKHOLDERS' EQUITY Current Liabilities Long-term debt due within one year $25,409 $25,750 Accounts payable Trade 10,291 22,718 Affiliated companies 18,964 19,464 Accrued liabilities Interest 21,345 13,742 Income taxes — 5,240 Other taxes 9,107 13,531 Price risk management liabilities 138,637 91,867 Other 2,493 158 Total Current Liabilities 226,246 192,470 Long-Term Debt 1,224,580 1,074,207 Deferred Credits Deferred income taxes 652,070 595,917 Price risk management liabilities 488,911 457,762 Other 10,045 5,819 Total Deferred Credits 1,151,026 1,059,498 Stockholders' Equity Common stock, $1 par value; 1,000 shares authorized, issued and outstanding 1 1 Additional paid-in capital 634,271 634,271 Accumulated other comprehensive income (18,453) (6,713) Retained earnings 602,874 506,287 Total Stockholders' Equity 1,218,693 1,133,846 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $3,820,545 $3,460,021

CITRUS CORP. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF INCOME

December 31, (In Thousands) 2002 2001 ASSETS Current Assets Cash and cash equivalents $109,916 $11,098 Trade and other receivables Customers, net of allowance for doubtful accounts of $77 36,656 38,002 and $826 Income taxes 3,647 Price risk management assets 147,052 129,516 Materials and supplies 3,337 3,686 Other 6,796 4,763 Total Current Assets 307,404 187,065 Deferred Charges Unamortized debt expense 10,891 8,592 Price risk management assets 537,689 503,654 Other 54,618 36,810 Total Deferred Charges 603,198 549,056 Property, Plant and Equipment, at cost Completed Plant 3,733,856 3,460,009 Construction work-in-progress 180,432 220,196 Total property, plant and equipment, at cost 3,914,288 3,680,205 Less-accumulated depreciation and amortization 1,004,345 956,305 Net Property, Plant and Equipment 2,909,943 2,723,900 TOTAL ASSETS $3,820,545 $3,460,021

CITRUS CORP. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY

Year Ended December 31, (In Thousands) 2002 2001 2000 Common Stock Balance, beginning and end of year $1 $1 $1 Additional Paid-in Capital Balance, beginning and end of year 634,271 634,271 634,271 Accumulated Other Comprehensive Income (Loss): Balance, beginning of year (6,713) (6,692) — Deferred loss on cash flow hedge (12,280) — — Cumulative effect of accounting changes — — (6,690) Recognition in earnings (losses) of previously deferred losses related to derivative instruments used as cash flow hedges 540 (21) (2) Balance, end of year (18,453) (6,713) (6,692) Retained Earnings Balance, beginning of year 506,287 425,959 325,915 Net income 96,587 80,328 100,044 Balance, end of year 602,874 506,287 425,959 Total Stockholders' Equity $1,218,693 $1,133,846 $1,053,539

CITRUS CORP. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS

Year Ended December 31, (In Thousands) 2002 2001 2000 Cash Flows From Operating Activities Net income $96,587 $80,328 $100,044 Adjustments to reconcile net income to net cash provided by operating activities Depreciation and amortization 58,101 51,832 50,439 Amortization of hedge loss in OCI 540 — — Overhaul charges amortization 1,203 — — Non-cash interest income (2,025) — — Deferred income taxes 56,154 33,536 37,371 Allowance for funds used during (17,141) (13,645) (15,176) construction Gain on sale of assets — — (486) Changes in assets and liabilities Trade and other receivables 1,345 89,637 (80,732) Materials and supplies 350 322 302 Accounts payable 310 (3,414) (12,929) Accrued liabilities (5,711) 37 7,117 Other current assets and liabilities 304 15,361 (7,059) Fair value loss of reverse swap 2,575 — Price risk management assets and 26,349 (613) (7,579) liabilities Other, net (32,930) (42,970) (20,385) Net Cash Provided by Operating Activities 185,317 224,175 37,857 Cash Flows From Investing Activities Additions to property, plant and equipment (198,836) (261,252) (242,804) Allowance for funds used during construction 17,141 13,645 15,176 Disposition of property, plant and 2,444 (526) 12,411 equipment, net Net proceeds from sale of assets — — 486 Net Cash Used in Investing Activities (185,717) (233,179) (223,219) Cash Flows From Financing Activities Short-term bank borrowings, net — (80,000) 15,000 Proceeds from issuance of long-term debt 250,000 74,700 325,000 Repayment of long-term debt — — (74,700) Hedge payments — (18,724) Anticipatory hedge settlement (OCI) — — (12,280) Inerest rate swap settlement (550) — — Principal payments on long-term debt (25,750) (145,750) (25,750) Net Cash Provided by / (Used in) Financing 136,720 (31,050) 175,526 Activities Increase (Decrease) in Cash and Cash 98,818 7,408 (19,796) Equivalents Cash and Cash Equivalents, Beginning of Year 11,098 3,690 23,486 Cash and Cash Equivalents, End of Year $109,916 $11,098 $3,690 Additional cash flow information: The Company made the following interest and income tax payments: Interest paid $90,284 $92,468 $84,975 Income taxes paid 12,462 20,029 16,623

CITRUS CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(1) Reporting Entity

Citrus Corp. (the Company), a holding company formed in 1986, owns 100% of the stock of Florida Gas Transmission Company (Transmission), Citrus Trading Corp. (Trading) and Citrus Energy Services, Inc. (CESI). The stock of the Company is owned 50% by Southern Natural Gas Company (Southern), as contributed by its parent, El Paso Corporation (El Paso) in March 2003 and 50% by Enron Corporation (Enron). Enron filed for Chapter 11 bankruptcy on December 2, 2001. Enron is currently soliciting bids for the sale of its 50% ownership interest in the Company. Southern has a right of first refusal in connection with any bona fide offer received by Enron for the purchase of its ownership interest in Citrus.

In October 2002 Transmission and Trading filed several claims with the United States Bankruptcy Court for the Southern District of New York against Enron and other affiliated bankrupt companies, aggregating $186 million. Of these claims. $150 million pertain to contracts that were rejected by Enron North America (ENA). Transmission is revising its claim filing against ENA downward due to another shipper acquiring ENA's pipeline capacity and transportation service contract obligations.

Transmission, an interstate gas pipeline extending from South Texas to South Florida, is engaged in the interstate transmission of natural gas and is subject to the jurisdiction of the Federal Energy Regulatory Commission (FERC).

Trading ceased all trading activities effective October 1, 1997, but continues to fulfill its obligations under the remaining gas purchase and gas sale contracts. Trading buys natural gas primarily from Duke Energy LNG Sales, Inc. (Duke) and sells to Auburndale Power Partners, LP and Progress Energy Florida, Inc. Trading also buys and sells gas through an affiliate of Southern, El Paso Merchant Energy.

CESI is primarily in the business of providing operations, maintenance and financial services primarily to affiliates and customers of Transmission and Trading. Due to increased insurance costs and pipeline integrity legislation that affects operators, CESI is considering exiting this business if it cannot negotiate substantially revised agreements.

(2) Significant Accounting Policies Regulatory Accounting — Transmission is subject to the jurisdiction of the Federal Energy Regulatory Commission (FERC). Transmission's accounting policies generally conform to Statement of Financial Standards (SFAS) No. 71, Accounting for the Effects of Certain Types of Regulation. Accordingly, certain assets that result from the regulated ratemaking process are recorded that would not be recorded under accounting principles generally accepted in the United States for nonregulated entities.

Principles of Consolidation — The consolidated financial statements include the accounts of the Company and its subsidiaries. All significant intercompany transactions and accounts have been eliminated in consolidation.

Cash and Cash Equivalents — The Company considers as cash equivalents all highly liquid short-term investments with maturities of three months or less at the time of purchase. These investments are accounted for at cost, which approximates estimated fair value.

Materials and Supplies — Materials and supplies are valued at actual cost. Materials transferred out of warehouses are priced out at average cost.

Revenue Recognition — Gas transportation and sales revenue are recognized when the services are provided.

CITRUS CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(2) Significant Accounting Policies (continued)

Accounting for Derivative Instruments — The Company engages in price risk management activities for both trading and non-trading activities. The Company adopted SFAS No. 133, Accounting for Derivative Instruments and Hedging Activities during 2000 (see Note 4). Instruments utilized in connection with trading activities are accounted for using the mark-to-market method and are reflected at fair value as Assets and Liabilities from Price Risk Management Activities in the Consolidated Balance Sheets. Earnings from revaluation of price risk management assets and liabilities are included in Other Income (Expense). Cash flow hedge accounting is utilized for non-trading purposes to hedge the impact of interest rate fluctuations. Unrealized gains and losses from cash flow hedges are recognized according to SFAS No. 133 as other comprehensive income, and subsequently recognized in earnings in the same periods as the hedged forecasted transaction affects earnings. In instances where the hedge no longer qualifies as effective, hedge accounting is terminated prospectively and the accumulated gain or loss is recognized in earnings in the same periods during which the hedged forecasted transaction affects earnings. Where fair value hedge accounting is appropriate, the offset that is attributed to the risk being hedged is recorded as an adjustment to the hedged item.

Property. Plant and Equipment (See Note 10) — Property, Plant and Equipment consists primarily of natural gas pipeline. The Company amortizes that portion of its investment in Transmission and other subsidiaries which is in excess of historical cost (acquisition adjustment) on a straight-line basis at an annual rate of 1.6% based upon the estimated remaining useful life of the pipeline system. Transmission has provided for depreciation of assets net of estimated salvage value on a straight-line basis at an annual composite rate of 1.52%, 1.53%, and 1.49% for 2002, 2001, and 2000, respectively. Depreciation rates are based on the estimated useful lives of the individual assets. The overall remaining useful life for Transmission's assets at December 31, 2002, is 42 years.

Property, Plant and Equipment is recorded at its original cost. Transmission capitalizes direct costs, such as labor and materials, and indirect costs, such as overhead, interest and an equity return component (see following paragraph). Costs of replacements and renewals of units of property are capitalized. The original costs of units of property retired are charged to the depreciation reserves, net of salvage and removal costs. Transmission charges to maintenance the costs of repairs and renewal of items determined to be less than units of property.

The allowance for funds used during construction consists, in general, of the net cost of borrowed funds used for construction purposes and a reasonable rate on other funds when so used (the AFUDC rate). The allowance is determined by applying the AFUDC rate to the amount of construction work-in-progress. Capitalization begins at the time the Company begins the continuous accumulation of costs in a construction work order on a planned progressive basis and ends when the facilities are placed in service.

Income Taxes (See Note 5) — The Company accounts for income taxes under the provisions of SFAS No. 109, Accounting for Income Taxes. SFAS No. 109 provides for an asset and liability approach to accounting for income taxes. Under this approach, deferred tax assets and liabilities are recognized based on anticipated future tax consequences attributable to differences between financial statement carrying amounts of assets and liabilities and their respective tax bases.

Trade Receivables — The Company establishes an allowance for doubtful accounts on trade receivables based on the expected ultimate recovery of these receivables. The Company considers many factors including historical customer collection experience, general and specific economic trends and known specific issues related to individual customers, sectors and transactions that might impact collectibility. Unrecovered trade accounts receivable charged against the allowance for doubtful accounts were $22.2, $0.3, and $0 million in 2002, 2001, and 2000, respectively.

CITRUS CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(2) Significant Accounting Policies (continued)

Use of Estimates — The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.

Reclassifications — Certain amounts in the consolidated financial statements have been reclassified in 2001 and 2000 to conform with the 2002 presentation with no impact on net income or stockholders' equity.

(3) Long-Term Debt and Other Financing Arrangements

Long-term debt outstanding at December 31, 2002, and 2001 was as follows (in thousands):Year Amount

2002 2001 Citrus Corp. 11.100% Notes due 1998-2006 $78,750 $98,000 8.490% Notes due 2007-2009 90,000 90,000 168,750 188,000 Transmission 9.750% Notes due 1999-2008 39,000 45,500 8.630% Notes due 2004 250,000 250,000 10.110% Notes due 2009-2013 70,000 70,000 9.190% Notes due 2005-2024 150,000 150,000 7.625% Notes due 2010 322,585 321,757 7.000% Notes due 2012 250,000 — Unamortized Debt Premium (346) — Revolving Credit Facility due 2004 — 74,700 1,081,239 911,957 Total Outstanding Less Long-Term Debt Due 1,249,989 1,099,957 Within One Year 25,409 25,750 $1,224,580 $1,074,207 Annual maturities and sinking fund requirements on long-term debt outstanding as of December 31, 2002 were as follows (in thousands): 2003 $25,409 2004 275,409 2005 32,909 2006 34,659 2007 43,659 Thereafter 837,944 $1,249,989

CITRUS CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(3) Long-Term Debt and Other Financing Arrangements (continued)

The Company has note agreements that contain certain restrictions which, among other things, limit the incurrence of additional debt, the sale of assets and the payment of dividends. The agreements relating to Transmission's promissory notes include, among other things, restrictions as to the payment of dividends. At this date, the Company is in compliance with both affirmative and restrictive covenants of the note agreements, including tests on limitation of indebtedness, limitation of funded debt, and revenue tests.

The Company had a committed line of credit of $120 million which was terminated in August 2001. The Company also had a line of credit of $30 million, of which none was outstanding at December 31, 2001. The Company terminated this line of credit in 2002, The Company had also entered into a loan sales facility agreement in 2000 with a capacity of $40 million, of which none was outstanding at December 31, 2001. The Company terminated this line of credit in 2002. Transmission had absolutely and unconditionally guaranteed the obligations of the Company under these facilities.

Transmission has a committed revolving credit agreement of $100 million, of which $74.7 million was outstanding with a rate of 3.15% at December 31, 2001. The committed amount under this agreement was increased to $210 million in April 2002, and reduced to $70 million in July 2002, of which none was outstanding at December 31, 2002. The Company absolutely and unconditionally guaranteed the obligations of Transmission under the line of credit agreement.

Transmission sold $250 million of 144A bonds without registration rights in July 2002. These notes pay interest of 7% biannually on August 1 and February 1 of each year. The entire principal amount is due July 17, 2012.

Cash collateral deposits of $2.6 million in October 2002 from Transmission and deposits totaling $13.8 million in October and December 2002 from Trading were required by Credit Lyonnais to support fully collateralized letters of credit. See Note 11.

(4) Derivative Instruments

The Company elected to early adopt SFAS No. 133 during 2000. The Company determined its gas purchase contracts for resale and related gas sales contracts to be derivative instruments and recorded these at fair value as price risk management assets and liabilities. The valuation is calculated using a discount rate adjusted for the Company's borrowing premium of 250 basis points, which creates an implied reserve for credit and other related risks. The income from the adoption of SFAS No. 133, net of the write-offs of the contract-related deferred expenses was $46.0 million, recognized net of $17.1 million in taxes as a cumulative effect change in accounting principle. See Note 5, The fair value at December 31, 2002, for the price risk management assets and liabilities is $684.7 million and $627.5 million, respectively. The Company performs a quarterly revaluation on the carrying balances that is reflected in current earnings. The impact to earnings from revaluation in 2002, mostly due to price fluctuations, was a $22.9 million loss.

ENA ceased performing under the Company's purchase and sales contracts in December 2001. Subsequent to such date, the Company assumed responsibility for the performance under the respective contracts and performed necessary procedures throughout 2002. As a result of the foregoing, the Company has reported revenues and expenses under such contracts on a gross basis for the year ended December 31, 2002, due to the Company becoming the primary obligor under such contracts. Prior to 2002, such revenues and costs were reported net, as a component of Other Income (Expense) on statement of income due to ENA bearing the primary obligations of such contracts.

CITRUS CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(4) Derivative Instruments (continued)

Prior to the Enron bankruptcy, the principal counterparty to these contracts was ENA. ENA has rejected these contracts in bankruptcy. The Company fully reserved and has written off all contract receivables from ENA. Pursuant to an existing operating agreement, an affiliate of El Paso is required to buy gas purchased from third parties under the contracts (primarily based on formula prices) at variable prices. As a result, the cash flow stream is now dependent on variable pricing, whereas before the bankruptcy, the cash flow stream was fixed. The quarterly valuations are based on management's best estimate of future cash flows from the underlying contracts. Changes in the future pricing projections could lead to material differences in the valuation of the derivative instruments.

Transmission entered into a series of interest rate swap transactions in 1999 designed to hedge any interest rate changes between the initiation date of the swaps and the date of a long-term debt financing. The aggregate notional amount of the swaps was $285 million. The swaps were terminated and the deferred gain of $10.2 million was reflected net of $3.9 in taxes as a cumulative effect of change in accounting principle upon adoption of SFAS No. 133 in 2000. See note 5.

During 2000 Transmission initiated a new swap and extended an existing swap to hedge interest rate changes which could occur between the initiation date of the swaps and the date of a completed December 2000 long-term debt financing of $325 million. The aggregate notional amount of these swaps was also $325 million. The $18.6 million fair value loss at the termination of the swap agreements was recognized as other comprehensive income and will be amortized over the life of the debt issued as an adjustment to interest expense.

During 2001, Transmission entered into a swap transaction in order to change a fixed interest rate for a floating interest rate on $135 million of existing long-term debt. A quarterly fair value calculation as required by SFAS No. 133 resulted in $3.2 million recorded to price risk management liabilities with an offset to long-term debt at December 31, 2001. This instrument was terminated in May 2002 with a fair value loss of $2.6 million recorded in long term debt, which will be amortized over the life of the debt issued as an adjustment to interest expense.

During 2002 Transmission initiated a new swap to hedge interest rate changes which could occur between the initiation date of the swap and the date of a completed July 2002 long-term debt financing of $250 million. The aggregate notional amount of this swap was also $250 million. The $12.3 million fair value loss at the termination of the swap agreement was recognized as other comprehensive income and will be amortized over the life of the debt issue as an adjustment to interest expense.

CITRUS CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(5) Income Taxes

The principal components of the Company's net deferred income tax liabilities at December 31, 2002, and 2001 are as follows (in thousands):

2002 2001 Deferred income tax assets Alternative minimum tax credit $16,560 $20,934 Regulatory and other reserves 165 1,252 Other 314 700 17,039 22,886 Deferred income tax liabilities Depreciation and amortization 624,793 577,287 Price hsk management activities 22,739 27,630 Regulatory costs 9,065 8,155 Other 12,512 5,731 669,109 618,803 Net deferred income tax liabilities $652,070 $595,917 Total income tax expense for the years ended December 31, 2002, 2001 and 2000 is summarized as follows (in thousands): 2002 2001 2000 Payable currently Federal $4,996 $14,316 $20,404 State (1,422) 2,883 4,367 3,574 17,199 24,771 Payment deferred Federal 47,101 29,160 33,536 State 9,053 4,376 3,835 56,154 33,536 37,371 Total income tax expense $59,728 $50,735 $62,142 Income tax expense for the year 2000 includes $21.0 million reported as cumulative effect of change in accounting principle, net of tax on the income statement. See Note 4.

CITRUS CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(5) Income Taxes (continued)

The differences between taxes computed at the U.S. federal statutory rate and the Company's effective tax rate for the years ended December 31, 2002, 2001, and 2000 are as follows (in thousands):

2002 2001 2000 Statutory federal income tax provision $54,709 $45,872 $56,765 State income taxes, net of federal benefit 4,960 4,719 5,331 Other 59 144 46 Income tax expense $59,728 $50,735 $62,142 Effective Tax Rate 38.2% 38.7% 38.2% Federal Tax Rate 35.0% 35.0% 35.0% The Company has an alternative minimum tax (AMT) credit which can be used to offset regular income taxes payable in future years. The AMT credit has an indefinite carry-forward period. For financial statement purposes, the Company has recognized the benefit of the AMT credit carry-forward as a reduction of deferred tax liabilities.

The Company files a consolidated federal income tax return separate from Southern and Enron.

(6) Employee Benefit Plans

The employees of the Company and its subsidiaries are covered under Enron's employee benefit plans. Enron maintains the Enron Corp. Cash Balance Plan (Cash Balance Plan), which is a noncontributory defined benefit pension plan to provide retirement income for employees of Enron and its subsidiaries. Through December 31, 1994, participants in the Enron Corp. Retirement Plan with five years or more of service were entitled to retirement benefits in the form of an annuity based on a formula that used a percentage of final average pay and years of service. In 1995 Enron's Board of Directors adopted an amendment to and restatement of the Retirement Plan changing the plan's name from the Enron Corp. Retirement Plan to the Enron Corp. Cash Balance Plan. In connection with a change to the retirement benefit formula, all employees became fully vested in retirement benefits earned through December 31, 1994, The formula in place prior to January 1, 1995 was suspended and replaced with a benefit accrual in the form of a cash balance of 5% of eligible annual base pay beginning in January 1, 1996. Pension expenses charged to the Company by Enron were $1.7, $.7, and $.9 million for 2002, 2001, and 2000, respectively.

Enron has initiated steps to terminate the Cash Balance Plan in 2003. Effective January 1, 2003, Enron suspended future 5% benefit accruals under the Cash Balance Plan. Each employee's accrued benefit will continue to be credited with interest based on ten-year Treasury Bond yields. Because the Company is not part of an Enron "controlled group" as provided by Section 414(b) and (c) of the Internal Revenue Code of 1986, as amended, if the plan were to be terminated or if the Company were to withdraw from participation in the plan, the Company would be liable for only it's proportionate share of any underfunding that may exist in the plan at the time of such termination or withdrawal. This liability would be minimal and not have any adverse impact on operating results, financial position or cash flow.

CITRUS CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(6) Employee Benefit Plans (continued)

The Company's net periodic post-retirement benefit costs charged to the Company by Enron were $1.3, $1.2, and $1.1 million for 2002, 2001, and 2000, respectively, substantially all of which relates to Transmission and are being recovered through rates.

Certain retirees of Transmission were covered under a deferred compensation plan managed and funded by Enron subsidiaries, one previously sold and the other now in bankruptcy. This matter has been included as part of the claim filed by Transmission in bankruptcy against Enron (with an amendment to be filed covering its subsidiary, Enron Management Inc., as well.) At this time, Transmission cannot determine what, if any, legal responsibility it has to these certain retirees. If such obligation were deemed to be a liability to Transmission, the range of exposure is $0 to approximately $6.0 million. Transmission does not believe that the ultimate resolution of this matter will have a material adverse effect on operating results, financial position or cash flow.

(7) Major Customers

Revenues from individual third party and affiliate customers exceeding 10% of total revenues for the years ended December 31, 2002, 2001, and 2000 were approximately as listed below (in millions). Due to the early adoption of SFAS No. 133 in 2000, Trading's gas sales transactions for the period July 2000 through December 2001 were not reported as revenues to the Company. All amounts had been reported net in Other Income (Expense). In 2002 the revenues are reported separately. See note 4.Customers

2002 2001 2000 Florida Power Light Company $171.2 $144.2 $114.5 Enron North America (affiliate) 0.3 346.8 506.3 El Paso Merchant Energy (affiliate) 55.2 14.5 6.8 At December 31, 2002, and 2001, the Company's subsidiaries had receivables of approximately $15.4 and $13.9 million from Florida Power Light Company. At December 31, 2002, and 2001, the Company had receivables of approximately $7.8 and $5.0 million from El Paso Merchant Energy.

(8) Related Party Transactions

In December 2001, Enron and certain of its subsidiaries filed voluntary petitions for Chapter 11 reorganization with the U.S. Bankruptcy court. The Company was not included in the bankruptcy filing and management believes that the Company will continue to be able to meet its operational and administrative service obligations under the existing operating agreements.

The Company incurs certain corporate administrative expenses from Enron and its affiliates pursuant to an informal administrative services agreement. These services include administrative, legal, compliance, and pipeline operations emergency services. The arrangement was originally governed by the provisions of an operating agreement between an Enron affiliate and the Company. The term of the operating agreement expired on June 30, 2001, and has not been extended. However, an Enron entity has continued to provide services under an informal arrangement based on the provisions of the original operating agreement. Under the arrangement, the Company reimburses the Enron entities for costs attributable to the operations of the Company. The Company expensed approximately $14.9, $13.8, and $15.8 million for these charges for the years ended December 31, 2002, 2001, and 2000, respectively.

CITRUS CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(8) Related Party Transactions (continued)

Pursuant to the Enron Bankruptcy, the Company has continued to accrue expenses related to management fees charged by Enron. As of December 31, 2002, the Company had not received 2002 invoices for these services. The Company has estimated the 2002 charges based on the 2001 actual allocations from Enron plus quantifiable adjustments. Enron has neither agreed nor disagreed to the valuation method used by The Company, The Company feels Enron will accept its methodology, but if it is refuted, additional liabilities would be incurred. At this time, management is unable to estimate the potential additional liability, if any.

The Company's subsidiaries provide natural gas sales and transportation services to Enron and El Paso affiliates at rates equal to rates charged to non-affiliated customers in the same class of service. Revenues related to these transportation services amounted to approximately $0.4. $3.4 and $4.4 million to Enron affiliates and $5.7, $3.6 and $4.7 million to El Paso affiliates for the years ended December 31, 2002, 2001, and 2000, respectively. The Company's subsidiaries' gas sales amounted to approximately $0.0 (due to bankruptcy), $343.7 and $363.5 million to Enron affiliates and $55.2, $14.5 and $6.8 million to El Paso affiliates for the years ended December 31, 2002, 2001, and 2000, respectively. The Company's subsidiaries also purchased gas from affiliates of Enron of approximately $0.0 (due to bankruptcy), $216.9 and $208.3 million and from affiliates of El Paso of approximately $19.9, $100.5 and $102.5 million for the years ended December 31, 2002, 2001, and 2000, respectively.

Effective November 1, 1997, the operations of the contracts held by Trading were divided between affiliates of Enron and El Paso. The fee charged, for services such as scheduling, billing, and other back office support, is based on a volumetric payment of $.005/MMBtu, or approximately 50% of the prior arrangement. During 2002 Trading accrued and paid $.014 million to El Paso Merchant Energy and accrued $.149 million for ENA for administrative fees. Under this agreement, Trading was guaranteed an earnings stream based on all firm long-term contracts in place at November 1, 1997. The earnings stream now fluctuates due to the variable pricing currently in effect, the result of Enron rejecting all aspects of certain agreements in bankruptcy court. An Enron affiliate continues to operate Trading's daily business of scheduling of volumes. See Note 4 for additional details.

The Company either jointly owns or licenses with other Enron affiliates certain computer and telecommunications equipment and software that is critical to the conduct of their business. In other cases, such equipment or software is wholly-owned by such affiliates, and the Company has no ownership interest or license in or to such equipment or software. Transmission participated in business applications that are shared among the Enron pipelines. All participating pipelines use the same common base system and then have a custom pipeline-specific component. Each pipeline pays for its custom development component and shares in the common base system development costs. There are specific software licenses that were entered into by an Enron affiliate that entitle Transmission to usage of the software licenses.

Transmission is a party to a Participation Agreement, dated effective as of November 1, 2002, with Enron and Enron Net Works to provide Electronic Data Interchange (EDI) services through an outsourcing arrangement with EC Outlook. Enron renegotiated an existing agreement with EC Outlook that lowered the cost of EDI services and that also provided the means for Transmission to be compliant with the most recent Gas Industry Standards Board (GISB) EDI standards. The contract has a termination date of November 30, 2005.

Transmission has construction reimbursement agreements with ENA under which payments are delinquent. These obligations totaled approximately $7.2 million and are included in Transmission's filed bankruptcy claims. These receivables are fully reserved by Transmission. The Company has filed proofs of claims regarding the amount of damages for breach of contract and other claims in the bankruptcy proceeding. However, the Company cannot predict the amounts, if any, that it will collect of the timing of collection.

CITRUS CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(8) Related Party Transactions (continued)

Transmission entered into a compression service agreement with Enron Compression Services Company (ECS) in April 2002 that continues to perform under the terms of this agreement. This agreement requires Transmission to pay ECS to provide electric horsepower capacity and related horsepower hours to be used to operate Station 13A Electric Compressor Station. Amounts paid to ECS in 2002 totaled $1.5 million. Under related agreements, ECS is required to pay Transmission an annual lease fee and a monthly operating and maintenance fee to operate and maintain the facilities. Amounts received from ECS in 2002 for these services were $0.3 million. A Netting Agreement, dated effective November 1, 2002, was executed with ECS, providing for the netting of payments due under each of the OM, lease, and compression service agreements with ECS.

(9) Regulatory Matters

Transmission's currently effective rates were established pursuant to a Stipulation and Agreement (Rate Case Settlement) which resolved all issues in Transmission's Natural Gas Act (NGA) Section 4 rate filing in FERC Docket No. RP96-366. The Rate Case Settlement, approved by FERC Order issued September 24, 1997, provided that Transmission cannot file a general rate case to increase its base tariff rates prior to October 1, 2000 (except in certain limited circumstances) and must file no later than October 1, 2001, since extended to October 1, 2003 pursuant to the Phase IV settlement discussed below. The Rate Case Settlement also provided that the rate charged pursuant to Transmission's rate schedule FTS-2 would decrease effective March 1, 1999 and March 1, 2000.

On December 1, 1998, Transmission filed an NGA Section 7 certificate application with the FERC in Docket No. CP99-94-000 to construct 205 miles of pipeline in order to extend the pipeline to Ft. Myers, Florida and to expand capacity by 272,000 MMBtu/day (Phase IV Expansion). Expansion costs were estimated at $351 million. Transmission requested that expansion costs be rolled into the rates applicable to FTS-2 (Incremental Expansion) service. On June 2, 1999, Transmission filed a Stipulation and Agreement (Phase IV Settlement) which resolved all non-environmental issues raised in the certificate proceeding and modified the Rate Case Settlement to provide that Transmission cannot file a general rate case to increase its base tariff rates prior to October 1, 2001 (except in certain limited circumstances), and must file no later than October 1, 2003. The Phase IV Settlement was approved by the FERC by order issued July 30, 1999, and became effective thirty days after the date that Transmission accepted an order issued by the FERC approving the Phase IV Expansion project. On August 23, 1999, Transmission amended its application on file with the FERC to eliminate a portion of the proposed facilities (that would be delayed until the Phase V Expansion). The amended application reflected the construction of 139.5 miles of pipeline and an expansion of capacity in order to provide incremental firm service of 196,405 MMBtu on an average annual day, with estimated project costs of $262 million. The Phase IV Expansion was approved by FERC order issued February 28, 2000. and accepted by Transmission on March 29, 2000. The Phase IV Expansion was placed in service on April 30, 2001. Total costs through December 31, 2002, were $244 million.

CITRUS CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(9) Regulatory Matters (continued)

On December 1, 1999, Transmission filed an NGA Section 7 certificate application with the FERC in Docket No. CP00-40-000 to construct 215 miles of pipeline and 90,000 horsepower of compression and to acquire an undivided interest in the existing Mobile Bay Lateral owned by Koch Gateway Pipeline Company (now Gulf South Pipeline Company, LP), in order to expand the system capacity to provide incremental firm service to several new and existing customers of 270,000 MMBtu on an average annual day (Phase V Expansion). Expansion and acquisition costs were estimated at $437 million. Transmission requested that expansion costs be roiled into the rates applicable to FTS-2 (Incremental Expansion) service. On August 1, 2000, and September 29, 2000, Transmission amended its application on file with the FERC to reflect the withdrawal of two customers, the addition of a new customer and to modify the facilities to be constructed. The amended application reflected the construction of 167 miles of pipeline and 133,000 horsepower of compression to create additional capacity to provide 306,000 MMBtu of incremental firm service on an average annual day. The estimated cost of the revised project is $462 million. The Phase V Expansion was approved by FERC Order issued July 27, 2001, and accepted by Transmission on August 7, 2001. Portions of the project were placed in service in December 2001, March 2002, and December 2002, respectively. Total costs through December 31, 2002, were $370 million. The remainder of the Phase V expansion is scheduled to be placed in service on or before May 1, 2003.

On November 15, 2001, Transmission filed an NGA Section 7 certificate application with the FERC in Docket No. CP02-27-000 to construct 33 miles of pipeline and 18,600 horsepower of compression in order to expand the system to provide incremental firm service to several new and existing customers of 85,000 MMBtu on an average day (Phase VI Expansion). Expansion costs were estimated at $105 million. Transmission requested the expansion costs be rolled into rates applicable to FTS-2 (Incremental Expansion) service. The application was approved by FERC Order issued on June 13, 2002, and accepted by Transmission on July 19, 2002. Clarification was granted and a rehearing request of a landowner was denied by FERC Order of September 3, 2002. Construction is underway and the Phase VI expansion is anticipated to be placed in service on schedule by the end of 2003.

In July 2002, the FERC issued a Notice of Inquiry (NOI) that seeks comments regarding its 1996 policy of permitting pipelines to enter into negotiated rate transactions. The FERC is now reviewing whether negotiated rates should be capped, whether or not a pipeline's "recourse rate" (a cost-of-service based rate) continues to safeguard against a pipeline exercising market power, as well as other issues related to negotiated rate programs. Transmission has only two negotiated rate agreements, and both of these are at or below Transmission's currently effective maximum tariff rates. Thus, Transmission does not anticipate its negotiated rate transactions being impacted by this rulemaking. At this time, Transmission cannot predict the outcome of this NOI.

On August 1, 2002, the FERC issued a Notice of Proposed Rulemaking (NOPR) requiring that all cash management or money pool arrangements between a FERC regulated subsidiary and a non-FERC regulated parent must be in writing, and set forth: the duties and responsibilities of cash management participants and administrators; the methods of calculating interest and for allocating interest income and expenses; and the restrictions on deposits or borrowings by money pool members. The NOPR also requires specified documentation for all deposits into, borrowings from, interest income from, and interest expenses related to these arrangements. Finally, the NOPR proposed that as a condition of participating in a cash management or money pool arrangement, the FERC regulated entity maintain a minimum proprietary capital balance of 30 percent, and the FERC regulated entity and its parent maintain investment grade credit ratings. The FERC held a public conference on September 25, 2002, to discuss the issues raised in comments. Representatives of companies from the gas and electric industries participated on a panel and uniformly agreed that the proposed regulations should be revised substantially and that the proposed capital balance and investment grade credit rating requirements would be excessive. At this time, Transmission cannot predict the outcome of this NOPR as no final rule has been issued.

CITRUS CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(9) Regulatory Matters (continued)

Also on August 1, 2002, the FERC's Chief Accountant issued an Accounting Release, to be effective immediately, providing guidance on how companies should account for money pool arrangements and the types of documentation that should be maintained for these arrangements. However, the Accounting Release did not address the proposed requirement that the FERC regulated entity maintain a minimum proprietary capital balance of 30 percent and that the entity and its parent have investment grade credit ratings. Comments were filed on or about August 28, 2002. The FERC has not yet issued a final rule. The Company no longer pools money with Transmission.

Transmission is currently subject to an industry wide nonpublic investigation of the FERC Form 2 (FERC's annual report) focusing on cash management or transfers between Transmission and Enron or affiliated companies. At this time, there are no outstanding data requests and the results of this investigation are unknown.

In Order No. 637, et. seq. ("Order No. 637"), the FERC revised its regulations relating to scheduling procedures, capacity segmentation, and pipeline penalties, with the stated purpose of improving the competitiveness and efficiency of the interstate pipeline grid. Among the provisions of Order No. 637 are requirements that pipelines give nominations at alternate points within a shipper's primary path scheduling priority over nominations at alternate points outside of a shipper's primary path, unless the pipeline could demonstrate such practice was operationally infeasible or would lead to anticompetitive results. Transmission and several of its shippers filed for rehearing of this requirement of Order No. 637, but these requests for rehearing were denied by the FERC, the order stating that such issues could be addressed in Transmission's individual compliance proceedings. In its compliance filing, Transmission, supported by a number of shippers, again argued that this requirement was inappropriate because it would lead to anticompetitive results, was contrary to an existing settlement, and was not consistent with Transmission's rate design. By Order issued February 26, 2003, ("February 26 Order") the FERC determined that Transmission must revise its Tariff to afford within-the-path alternate nominations a higher scheduling priority, but allowed Transmission to delay such filing until its NGA Section 4 Rate Case which must be filed on or before October 1, 2003. The February 26 Order also required Transmission to file tariff revisions within 15 days to permit shippers to release capacity outside of the shippers primary capacity paths. On March 6, 2003, Transmission filed a Motion for Extension of Time ("Motion") requesting that Transmission be allowed to delay the tariff filing until its next NGA Section 4 rate case so that these changes, as well as the within-the-path scheduling priorities, could be considered in the overall context of cost allocation and rate design. The Motion is pending FERC action. Implementation of the FERC's required changes would require changes to several of Transmission's business systems, the cost of which is currently being estimated.

In April 2002, FERC and the Department of Transportation, Office of Pipeline Safety convened a technical conference to discuss how to clarify, expedite, and streamline permitting and approvals for interstate pipeline reconstruction in the event of natural or other disaster. On January 17, 2003, FERC issued a NOFR proposing to (1) expand the scope of construction activities authorized under a pipeline's blanket certificate to allow replacement of mainline facilities; (2) authorize a pipeline to commence reconstruction of the affected system without a waiting period; and (3) authorize automatic approval of construction that would be above the normal cost ceiling. Comments on the NOPR were due on February 27, 2003. At this time we cannot predict the outcome of this rulemaking.

On January 28, 2003, the U.S. Department of Transportation issued a NOPR proposing to establish a rule requiring pipeline operators to develop integrity management programs to comprehensively evaluate their pipelines, and take measures to protect pipeline segments located in what the notice refers to as "high consequence areas." The proposed rule resulted from the enactment of the Pipeline Safety Improvement Act of 2002, a new bill signed into law in December 2002. At this time, we cannot predict the outcome of this rulemaking.

CITRUS CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(10) Property, Plant and Equipment

The principal components of the Company's Property, Plant and Equipment at December 31, 2002, and 2001 are as follows (in thousands):

2002 2001 Transmission Plant $2,423,903 $2,153,323 General Plant 1,289,507 1,288,211 Intangible Plant 20,446 18,475 Construction Work-in-progress 180,432 220,196 3,914,288 3,680,205 Less: Accumulated depreciation (1,004,345) (956,305) and amortization Plant Assets, net $2,909,943 $2,723,900 (11) Other Deferred Charges

The principal components of the Company's other deferred charges at December 31, 2002, and 2001 are as follows (in thousands):

2002 2001 Ramp-up assets, net (1) $12,550 $12,107 Fuel tracker 2,278 5,731 Long-term receivables 5,514 12,103 Overhauls, net of current amortization 5,386 3,606 Cash collateral payments (see Note 3) 16,373 — Receipts for escrow 7,700 — Balancing tools (2) 2,203 — Other miscellaneous 2,614 3,263 Total Other Deferred Charges $54,618 $36,810 (1) "Ramp-up" assets is a regulatory asset Transmission was specifically allowed in the FERC certificates authorizing Phase IV and V expansion projects.

(2) Balancing tools are a regulatory method by which Transmission recovers the costs of operational balancing of the pipelines' system. The balance can be a deferred charge or credit, depending on timing, rate changes, and operational activities.

(12) Deferred Credits

The principal components of the Company's other deferred credits at December 31, 2002, and 2001 are as follows (in thousands):

2002 2001 Balancing tools (see Note 11) $-- $3,557 Customer deposits (see Note 14) 8,205 555 Phase IV retainage Phase V surety bond 1,644 946 Miscellaneous 196 761 Total Other Deferred Credits $10,045 $5,819

CITRUS CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(13) Commitments and Contingencies

From time to time, in the normal course of business, the Company is involved in litigation, claims or assessments that may result in future economic detriment. The Company evaluates each of these matters and determines if loss accruals are necessary as required by SFAS No. 5, Accounting for Contingencies. The Company does not expect to experience losses that would be materially in excess of the amount accrued at December 31, 2002.

In 1999, Transmission entered into an agreement which obligated it to various natural gas and construction projects ineluctable in its rate base. This obligation ends July 1, 2004.

Pursuant to recent pipeline safety legislation passed by the United States Congress, the Department of Transportation, Office of Pipeline Safety is in the process of creating new regulations regarding pipeline integrity. It is unclear what the cost of these regulations will be for Transmission's pipelines.

The Florida Turnpike Authority (FTA) has several turnpike widening projects in the planning state, which may, over the next ten years, impact one or more of Transmission's mainlines co-located in FTA right-of-way. The most immediate projects are five Sunshine State Parkway projects, which are proposed to overlap Transmission's pipelines, for a total of approximately 25 miles. Under certain conditions, the existing agreement between Transmission and the FTA calls for the FTA to pay for any new right-of-way needed for the relocation projects and for Transmission to pay for construction costs. The actual amount of miles of pipe to be impacted ultimately, and the relocation cost and/or right-of-way cost, recoverable through rates, is undefined at this time due to the preliminary stage of FTA's planning process.

(14) Concentrations of Credit Risk and Other Financial Instruments

The Company and its subsidiaries have a concentration of customers in the electric and gas utility industries. These concentrations of customers may impact the Company's overall exposure to credit risk, either positively or negatively, in that the customers may be similarly affected by changes in economic or other conditions. Credit losses incurred on receivables in these industries compare favorably to losses experienced in the Company's receivable portfolio as a whole. The Company and its subsidiaries also have a concentration of customers located in the southeastern United States, primarily within the State of Florida. Receivables are generally not collateralized. From time to time, specifically identified customers having perceived credit risk are required to provide prepayments, deposits, or other forms of security to the Company. In 2002, Transmission sought additional security from customers due to credit concerns, and received customer deposits of $8.2 million and prepayments of $3,9 million. The Company's management believes that the portfolio of receivables, which includes regulated electric utilities, regulated local distribution companies and municipalities, is of minimal credit risk.

The carrying amounts and fair value of the Company's financial instruments at December 31. 2002. and 2001 are as follows (in thousands):

2002 2001 Carrying Estimated Carrying Estimated Amount Fair Value Amount Fair Value Cash and cash equivalents $109,916 $109,916 $11,098 $11,098 Long-term debt 1,249,989 1,398,291 1,099,957 1,224,076 The carrying amount of cash and cash equivalents and long-term debt reasonably approximate their fair value. The fair value of long-term debt is based upon market quotations of similar debt at interest rates currently available.

CITRUS CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(15) Comprehensive Income

Comprehensive income includes the following (in thousands):2002 2001 2000

Net income $96,587 $80,328 $100,044 Other comprehensive income: Derivative instruments: Deferred loss on anticipatory cash flow hedge (see note 4) (12,280) __ __ Recognition in earnings of previously deferred (gains) and losses related to derivative instruments used as cash flow hedges 540 (21) (2) Total comprehensive income $84,847 $80.307 $100.042 (16) Accounting Pronouncements

In August 2001 the Financial Accounting Standards Board (FASB) issued SFAS No. 143, "Accounting for Asset Retirement Obligations." This statement requires companies to record a liability for the estimated removal costs of assets used in their business where there is a legal obligation associated with the removal. The liability is recorded at its fair value, with a corresponding asset which is depreciated over the remaining useful life of the long-lived asset to which the liability relates. An on going expense will also be recognized for changes in the value of the liability as a result of the passage of time. The provisions of SFAS No. 143 are effective for fiscal years beginning after June 15, 2002. The Company will adopt SFAS 143, beginning January 1, 2003, and does not believe that it will have any material impact on its results of operations, financial position or cash flows.

In July 2002 the FASB issued SFAS No. 146, "Accounting for Costs Associated with Exit or Disposal Activities ". This statement will require recognition of costs associated with exit or disposal activities when they are incurred rather than when a commitment is made to an exit or disposal plan. Examples of costs covered by this guidance include lease termination costs, employee severance costs associated with a restructuring, discontinued operations, plant closings or other exit or disposal activities. This statement is effective for fiscal years beginning after December 31, 2002, and will impact any exit or disposal activities initiated after January 1, 2003.

In November 2002, the FASB issued FIN No. 45, Guarantor's Accounting and Disclosure Requirements for Guarantees, including Indirect Guarantees of Indebtedness of Others. This interpretation requires that companies record a liability for all guarantees issued after January 31, 2003, including financial, performance, and fair value guarantees. This liability is recorded at its fair value upon issuance, and does not affect any existing guarantees issued before December 31, 2002. While the Company does not believe there will be any initial impact of adopting this standard, it will impact any guarantees the Company issues in the future.

(17) Subsequent Events

On February 20, 2003, Transmission received a demand from ENA for a refund of $260,000 in reservation charges. Transmission collected such charges from third party shippers to whom ENA released its capacity during the period May 1 through September 30, 2002. It is Transmission's position that it has complied with its tariff and has credited the charges collected to ENA's account, as required, leaving a balance owed by ENA to Transmission. Transmission also believes it is entitled, under bankruptcy recoupment theory, to refuse to pay any sums to ENA while still owed funds under the same contacts under which ENA is claiming refunds. Transmission so advised ENA on March 6, 2003, and will defend this claim, if necessary, in the Bankruptcy Court.

CITRUS CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(17) Subsequent Events (continued)

Duke notified Trading on January 3, 2003, that it had "suffered a loss of LNG supply" within the meaning of the December 22, 1998 agreement between the parties. With a follow-up letter dated January 16, 2003, Duke claimed that it had suffered the loss of LNG supply starting January 15, 2002. Duke's obligations to supply replacement gas would cease after 730 consecutive days or if the "seller's replacement cost limitation" is reached, whichever comes first. The agreement defines the "replacement cost limitation" amount as $60 million escalated by the GNP implicit price deflator. The replacement cost limitation is approximately $79.2 million as of December 31, 2002. Unable to resolve the above contentions with Duke, Trading filed a petition against Duke on March 7, 2003, in the District Court of Harris County, Texas. Trading is asking the court to declare the following: 1) that no loss of LNG supply under the agreement has occurred, 2) that Duke is obligated to supply the "optional volumes" as defined by the agreement, 3) that Duke is in default under the agreement, 4) award Trading its actual damages against Duke and 5) award Trading such other and further relief to which Trading may be justly entitled. The outcome of this petition is not known at this time, however, the impact to Trading's mark-to-market portfolio using December 31, 2002, forward pricing would be a reduction in value of approximately $54.3 million.

On March 26, 2003, the FERC issued an order directing Trading to show cause, in a proceeding initiated by the order, why the FERC should not terminate Citrus' blanket marketing certificates by which Citrus is authorized to make sales for resale, at negotiated rates in interstate commerce of natural gas, subject to the NGA. Trading believes that it has not posted packages of gas on the Enron On Line platform, and that it has never made any gas sales into the California market, which is the subject of the FERC staffs investigation that lead to the issuance of the order. The Company plans to file a "show cause" document in response to the order no later than April 16, 2003. FERC intends to reach a final decision by July 31, 2003. An adverse ruling would terminate the blanket marketing certificates. The Company does not believe this order will have an adverse effect on its operating results, financial position or cash flows.

After reviewing bids received, and thoroughly reviewing the options, the Enron Board of Directors voted on March 19, 2003 to move forward with the creation of a new operating entity rather than selling it's ownership interest in the Company. The formation of the new entity will require various board, bankruptcy court and regulatory approvals and is expected to be well underway by the end 2003. CITRUS CORP. AND SUBSIDIARIES CONSOLIDATING BALANCE SHEET DECEMBER 31, 2002 (In Thousands)

Florida Gas Citrus Citrus Citrus Energy Transmission Trading Eliminations Citrus Corp. Corp. Services, Inc. Company Corp. Other Consolidated ASSETS Current Assets Cash and cash equivalents $7,721 102,195 $-- $-- $-- $109,916 Trade and other receivables Customers, net of allowance for doubtful accounts of $77 — 36,434 — 222 — 36,656 Income taxes 2,850 394 348 — 55 3,647 Price risk management assets — — 147,052 — — 147,052 Materials and supplies — 3,337 — — — 3,337 Other — 6,752 — 44 — 6,796 Total Current Assets 10,571 149,112 147,400 266 55 307,404 Investment in Subsidiary Companies 1,701,275 — — — (1,701,275) — Deferred Charges Unamortized debt expense 774 10,117 — — — 10,891 Affiliated companies — 309,756 1,185 — (310,941) — Price risk management assets — — 537,689 — — 537,689 Other 37 37,276 13,755 3,550 — 54,618 Total Deferred Charges 811 357,149 552,629 3,550 (310,941) 603,198 Property, Plant and Equipment, at cost Completed Plant — 2,481,508 54 — 1,252,294 3,733,856 Construction work-in-progress — 180,432 — — — 180,432 Total property, plant and equipment — 2,661,940 54 — 1,252,294 3,914,288 Less-accumulated depreciation and amortization — 594,459 54 — 409,832 1,004,345 Net Property, Plant and Equipment — 2,067,481 — — 842,462 2,909,943 TOTAL ASSETS $1,712,657 $2,573,472 $700,029 $3,816 $(1,169,699) $3,820,545 CITRUS CORP. AND SUBSIDIARIES CONSOLIDATING BALANCE SHEET DECEMBER 31, 2002 (In Thousands) Florida Gas Citrus Citrus Citrus Energy Transmission Trading Eliminations Citrus Corp. Corp. Services, Inc. Company Corp. Other Consolidated LIABILITIES AND STOCKHOLDERS' EQUITY Current Liabilities Long-term debt due within one year $19,250 $6,159 $-- $-- $-- $25,409 Accounts payable Trade 277 9,944 — 70 — 10,291 Affiliated companies 311,619 17,063 1,330 (107) (310,941) 18,964 Accrued liabilities Interest 2,699 18,646 — — — 21,345 Other taxes 1 8,735 368 3 — 9,107 Price risk management liabilities — — 138,637 — — 138,637 Other (63) 2,556 — — — 2,493 Total Current Liabilities 333,783 63,103 140,335 (34) (310,941) 226,246 Long-Term Debt 149,500 1,075,080 — — — 1,224,580 Deferred Credits Deferred income taxes (15,973) 333,018 24,767 1,102 309,156 652,070 Price risk management liabilities — — 488,911 — — 488,911 Other — 10,005 — 40 — 10,045 Total Deferred Credits (15,973) 343,023 513,678 1,142 309,156 1,151,026 Stockholders' Equity Common stock 1 2,526 3 1 (2,530) 1 Additional paid-in capital 634,271 729,496 5,498 1,287 (736,281) 634,271 Accumulated other comprehensive income 8,089 (26,542) — — — (18,453) Retained earnings 602,986 387,056 40,515 1,420 (429,103) 602,874 Total Stockholders' Equity 1,245,347 1,092,536 46,016 2,708 (1,167,914) 1,218,693 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $1,712,657 $2,573,742 $700,029 $3,816 $(1,169,699) $3,820,545 CITRUS CORP. AND SUBSIDIARIES CONSOLIDATING STATEMENT OF INCOME YEAR ENDED DECEMBER 31, 2002 (In Thousands) Florida Gas Citrus Citrus Citrus Energy Transmission Trading Eliminations Citrus Corp. Corp. Services, Inc. Company Corp. Other Consolidated Revenues Gas sales $-- $-- $102,166 $-- $-- $102,166 Gas transportation, net — — 419,272 364 — 419,636 — 419,272 102,166 364 — 521,802 Costs and Expenses Natural gas purchased — — 91,925 — — 91,925 Operations and maintenance 1,450 84,250 4,147 146 — 89,993 Depreciation — 38,041 — — — 38,041 Amortization 20,064 — — — (4) 20,060 Taxes-other than income taxes 138 21,588 161 (28) — 21,859 21,652 143,879 96,233 118 (4) 261,878 Operating Income (Loss) (21,652) 275,393 5,933 246 4 259,924 Other Income (Expense) Interest expense, net (21,966) (74,646) 5,366 204 — (91,042) Allowance for funds used during construction — 17,141 — — — 17,141 Other, net (167) (956) (28,598) 13 — (29,708) Equity in earnings of subsidiaries 123,752 — — — 123,752 — 101,619 (58,461) (23,232) 217 (123,752) (103,609) Income (Loss) Before Income Taxes 79,967 216,932 (17,299) 463 (123,748) 156,315 Income Tax Expense (Benefit) (16,619) 82,593 (6,454) 207 1 59,728 Net Income (Loss) $96,586 $134,339 $(10,845) $256 $(123,749) $96,587 CITRUS CORP. AND SUBSIDIARIES CONSOLIDATING STATEMENT OF STOCKHOLDERS' EQUITY YEAR ENDED DECEMBER 31, 2002 (In Thousands) Florida Gas Citrus Citrus Citrus Energy Transmission Trading Eliminations Citrus Corp. Corp. Services, Inc. Company Corp. Other Consolidated Common Stock Balance, beginning and end of year $1 $2,526 $3 $1 $(2,530) $1 Additional Paid-in Capital Balance, beginning and end of year 634,271 729,496 5,498 1,287 (736,281) 634,271 Accumulated Other Comprehensive income (Loss): Balance, beginning of year 9,982 (16,695) — — — (6,713) Deferred loss on cash flow hedge — (12,280) — — — (12,280) Recognition in earnings of previously deferred (gains) and losses related to derivative instruments used as cash (1,893) 2,433 — — — 540 flow hedges Balance, end of year 8,089 (26,542) — — — (18,453) Retained Earnings Balance, beginning of year 506,390 311,717 51,360 1,164 (364,344) 506,287 Net income 96,586 134,339 (10,845) 256 (123,749) 96,587 Declared dividend — (59,000) — — 59,000 — Balance, end of year 602,976 387,056 40,515 1.420 (429,093) 602,874 Total Stockholders' Equity $1,245,337 $1,092,536 $46,016 $2,708 $(1,167,904) $1,218,693 CITRUS CORP. AND SUBSIDIARIES CONSOLIDATING STATEMENT OF CASH FLOWS TWELVE MONTHS ENDED DECEMBER 31, 2002 (In Thousands) Florida Gas Citrus Citrus Citrus Energy Transmission Trading Eliminations Citrus Corp. Corp. Services, Inc. Company Corp. Other Consolidated Cash Flows From Operating Activities Net income (loss) $96,586 $134,339 $(10,845) $256 $(123,749) $96,587 Adjustments to reconcile net income(loss) to net cash provided by (used in) operating activities Equity in earnings of subsidiaries (64,752) — — — 64,752 — Depreciation and amortization 20,064 38,041 — — (4) 58,101 Amortization of hedge loss in OCI (1,893) 2,433 — — — 540 Overhaul charges amortization — 1,203 — — — 1,203 Non-cash interest income — (2,025) — — — (2,025) Deferred income taxes (2) 63,122 (6,966) — — 56,154 Allowance for funds used during construction — (17,141) — — — (17,141) Changes in assets and liabilities Trade and other receivables (2) 1,477 — (130) — 1,345 Materials and supplies — 350 — — — 350 Accounts payable 936 (14,176) 34 277 — (12,929) Accrued liabilities (9,746) 4,865 (869) 39 — (5,711) Other current assets and liabilities (102) 406 — — — 304 Fair value toss of reverse swap — 2,575 — — — 2,575 Price risk management assets and liabilities — (3,243) 29,592 — — 26,349 Other, net 152 (6,688) (13,757) (93) 1 (20,385) Net Cash Provided by (Used in) Operating Activities 41,241 205,538 (2,811) 349 (59,000) 185,317 Cash Flows From Investing Activities Additions to property, plant and equipment — (242,804) — — — (242,804) Allowance for funds used during construction — 17,141 — — — 17,141 Disposition of property, plant and equipment, net — 2,444 — — — 2,444 Net Cash Used in Investing Activities — (223,219) — — — (223,219) Cash Flows From Financing Activities Dividends declared — (59,000) — — 59,000 — Intercompany accounts (25,364) 22,902 2,811 (349) — — Proceeds from issuance of long-term debt — 250,000 — — — 250,000 Repayment of long-term debt — (74,700) — — — (74,700) Anticipatory hedge settlement (OCI) — (12,280) — — — (12,280) Inerest rate swap settlement — (550) — — — (550) Principal payments on long-term debt (19,250) (6,500) — — — (25,750) Net Cash Provided by (Used in) Financing Activities (44,614) 119,872 2,811 (349) 59,000 136,720 Increase (Decrease) in Cash and Cash Equivalents (3,373) 102,191 — — — 98,818 Cash and Cash Equivalents, Beginning of Year 11,094 4 — — — 11,098 Cash and Cash Equivalents, End of Year $7,721 $102,195 $-- $-- $-- $109,916 CITRUS CORP. AND SUBSIDIARIES CONSOLIDATING BALANCE SHEET DECEMBER 31, 2001 (In Thousands) Florida Gas Citrus Citrus Citrus Energy Transmission Trading Eliminations Citrus Corp. Corp. Services, Inc. Company Corp. Other Consolidated ASSETS Current Assets Cash and cash equivalents $11,094 $4 $-- $-- $-- $11,098 Trade and other receivables Customers, net of allowance for doubtful accounts of $826 (2) 37,912 — 92 — 38,002 Income taxes — 1,800 — — (1,800) — Price risk management assets — — 129,516 — — 129,516 Materials and supplies — 3,686 — — — 3,686 Other 1 4,717 1 44 — 4,763 Total Current Assets 11,093 48,119 129,517 136 (1,800) 187,065 Investment in subsidiary companies 1,649,215 — — — (1,649,215) — Deferred Charges Unamortized debt expense 940 7,638 13 — 1 8,592 Affiliated companies 3,812 332,658 3,996 — (340,466) — Price risk management assets — — 503,654 — — 503,654 Other 23 33,342 (10) 3,455 — 36,810 Total Deferred Charges 4,775 373,638 507,653 3,455 (340,465) 549,056 Property, Plant and Equipment, at cost Completed Plant — 2,207,661 54 — 1,252,294 3,460,009 Construction work-in-progress — 220,196 — — — 220,196 Total property, plant and equipment — 2,427,857 54 — 1,252,294 3,680,205 Less-accumulated depreciation and amortization — 566,478 54 — 389,773 956,305 Net Property, Plant and Equipment — 1,861,379 — — 862,521 2,723,900 TOTAL ASSETS $1,665,083 $2,283,136 $637,170 $3,591 $(1,128,959) $3,460,021 CITRUS CORP. AND SUBSIDIARIES CONSOLIDATING BALANCE SHEET DECEMBER 31, 2001 (In Thousands) Florida Gas Citrus Citrus Citrus Energy Transmission Trading Eliminations Citrus Corp. Corp. Services, Inc. Company Corp. Other Consolidated LIABILITIES AND STOCKHOLDERS' EQUITY Current Liabilities Long-term debt due within one year $19,250 $6,500 $-- $-- $-- $25,750 Accounts payable Trade 67 22,666 — (14) (1) 22,718 Affiliated companies 340,069 18,515 1,296 50 (340,466) 19,464 Accrued liabilities Interest 3,087 10,655 — — — 13,742 Income taxes 6,510 — 656 (70) (1,856) 5,240 Other taxes — 13,266 233 32 — 13,531 Price risk management liabilities — — 91,867 — — 91,867 Other 38 115 5 — — 158 Total Current Liabilities 369,021 71,717 94,057 (2) (342,323) 192,470 Long-Term Debt 168,750 905,457 — — — 1,074,207 Deferred Credits Deferred income taxes (23,332) 269,896 31,733 1,102 316,518 595,917 Price risk management liabilities — 3,243 454,519 — — 457,762 Other — 5,779 — 40 — 5,819 Total Deferred Credits (23,332) 278,918 486,252 1,142 316,518 1,059,498 Stockholders' Equity Common stock 1 2,526 3 1 (2,530) 1 Additional paid-in capital 634,271 729,496 5,498 1,287 (736,281) 634,271 Accumulated other comprehensive income 9,982 (16,695) — — — (6,713) Retained earnings (deficit) 506,390 311,717 51,360 1,163 (364,343) 506,287 Total Stockholders' Equity 1,150,644 1,027 56,861 2,451 (1,103,154) 1,133,846 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $1,665,083 $2,283,136 $637,170 $3,591 $(1,128,959) $3,460,021 CITRUS CORP. AND SUBSIDIARIES CONSOLIDATING STATEMENT OF INCOME YEAR ENDED DECEMBER 31, 2001 (In Thousands) Florida Gas Citrus Citrus Citrus Transmission Trading Energy Eliminations Citrus Corp. Services, Inc. Corp. Company Corp. Other Consolidated Revenues Gas transportation, net $-- $351,443 $-- $195 $-- $351,638 — 351,443 — 195 — 351,638 Costs and Expenses Operations and maintenance 1,757 75,327 184 100 — 77,368 Depreciation — 31,771 — — — 31,771 Amortization 20,064 — — — (3) 20,061 Taxes-other than 152 28,281 161 — — 28,594 21,973 135,379 345 100 (3) 157,794 Operating Income (Loss) (21,973) 216,064 (345) 95 3 193,844 Other Income (Expense) Interest expense, net (29,389) (60,673) — 45 — (90,017) Allowance for funds used during construction — 13,645 — — — 13,645 Other, net (227) 9,022 1,388 3,408 — 13,591 Equity in earnings of subsidiaries 112,987 — — — (112,987) — 83,371 (38,006) 1,388 3,453 (112,987) (62,781) Income (Loss) Before Income Taxes Income Tax 61,398 178,058 1,043 3,548 (112,984) 131,063 Expense (Benefit) (18,927) 67,897 389 1,376 — 50,735 Net Income (Loss) $80,325 $110,161 $654 $2,172 $(112,984) $80,328 CITRUS CORP. AND SUBSIDIARIES CONSOLIDATING STATEMENT OF STOCKHOLDERS' EQUITY YEAR ENDED DECEMBER 31, 2001 (In Thousands) Florida Citrus Citrus Citrus Gas Trading Energy Eliminations Citrus Corp. Transmission Corp. Services, Inc. Other Consolidated Common Stock Balance, beginning and end of year $1 $2,526 $3 $1 $(2,530) $1 Additional Paid-in Capital Balance, beginning and end of year 634,271 729,496 5.498 1,287 (736,281) 634,271 Accumulated Other Comprehensive Income (Loss): Balance, beginning of year 11,875 (18,567) — — — (6,692) Deferred loss on cash flow hedge — — — — — — Recognition in earnings of previously deferred (gains) and losses related to derivative instruments used as cash flow hedges (1,893) 1,872 — — — (21) Balance, end of year 9,982 (16,695) — — — (6,713) Retained Earnings Balance, beginning of year 426,065 201,556 50,706 (1,008) (251,360) 425,959 Net income 80,325 110,161 654 2,172 (112,984) 80,328 Balance, end of year 506,390 311,717 51,360 1,164 (364,344) 506,287 Total Stockholders' Equity $1,150,644 $1,027,044 $56,861 $2,452 $(1,103,155) $1,133,846 CITRUS CORP. AND SUBSIDIARIES CONSOLIDATING STATEMENT OF CASH FLOWS YEAR ENDED DECEMBER 31, 2001 (In Thousands) Florida Gas Citrus Citrus Citrus Transmission Trading Energy Eliminations Citrus Corp. Corp. Company Corp. Services, Inc. Other Consolidation Cash Flows From Operating Activities Net income (loss) $80,325 $110,161 $654 $2,172 $(112,984) $80,328 Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities Equity in earnings of subsidiaries (112,987) — — — 112,987 — Depreciation and amortization 20,064 31,771 — — (3) 51,832 Deferred income taxes (5,735) 37,841 105 1,325 — 33,536 Allowance for funds used during construction — (13,645) — — — (13,645) Changes in assets and liabilities Trade and other receivables (3,810) (10,391) 103,812 26 — 89,637 Materials and supplies — 322 — — — 322 Accounts payable (742) 1,816 (508) (256) — 310 Accrued liabilities (1,810) 2,276 (357) (72) — 37 Other current assets and liabilities (26) 15,282 — 105 — 15,361 Price risk management assets and liabilities — — (613) — — (613) Other, net (2,426) (27,670) 622 (3,456) — (32,930) Net Cash Provided by (Used in) Operating Activities (27,147) 147,763 103,715 (156) — 224,175 Cash Flows From Investing Activities Additions to property, plant and equipment — (198,836) — — — (198,836) Allowance for funds used during construction — 13,645 — — — 13,645 Disposition of property, plant and equipment, net — (526) — — — (526) Net Cash Used in Investing Activities — (185,717) — — — (185,717) Cash Flows From Financing Activities Short-term bank borrowings, net (30,000) (50,000) — — — (80,000) Proceeds from issuance of long-term debt — 74,700 — — — 74,700 Principal payments on long-term debt (19,250) (6,500) — — — (25,750) Intercompany notes 84,100 19,459 (103,715) 156 — — Net Cash Provided by (Used in) Financing Activities 34,850 37,659 (103,715) 156 — (31,050) Increase (Decrease) in Cash and Cash Equivalents 7,703 (295) — — — 7,408 Cash and Cash Equivalents, Beginning of Year 3,391 299 — — — 3,690 Cash and Cash Equivalents, End of Year $11,094 $4 $-- $-- $-- $11,098 2001 vs. 2000

Transwestern Pipeline Company — Results of Operations

The following discussion and analysis of the financial condition and results of operations of Transwestern are based on the Financial Statements of Transwestern, which were prepared in accordance with accounting principles generally accepted in the United States of America, and should be read in conjunction with the Financial Statements included herein. The discussion of the results of operations contained herein was not prepared in connection with the original audit of Transwestern, and has not been reviewed by outside auditors.

Year Ended December 31, 2001 Compared to Year Ended December 31, 2000 Income Statement

Net income decreased by $496.2 million, from $69.7 million in 2000 to a loss of $426.5 million of net income in 2001. The loss in 2001 primarily reflects establishment of reserves of $820.2 million (for a $500.4 million impact on 2001 net income after tax effect) for receivables due fom ENE and its Affiliates as a result of ENE's and certain of its Affiliates' bankruptcies in December 2001.

Operating revenues increased $26.8 million from $176.8 million in 2000 to $203.6 million in 2001. Transportation revenues accounted for $15.6 million of the increase. The increase in transportation revenues was from new contracts and higher rates attributable to higher demand in the California market and a full year of revenues from the Gallup Expansion. The State of California experienced high natural gas demands in 2001 as a result of low hydroelectric generation and unusually warm temperatures requiring higher electric generation. Interruptible revenues increased also due to higher demand in California. These increases were partially offset by lower rate surcharges due to the termination of the shared cost surcharge provision of Transwestern's Global Tariff Settlement on October 31, 2001. Gas and Liquids Sold revenues increased $11.0 million, from $26.3 million in 2000 to $37.3 million in 2001 due to higher retained fuel available to sell from higher deliveries to California and higher gas prices.

Operating and Maintenance Expenses increased $40.8 million, from $39.6 million in 2000 to $80.4 million in 2001. This increase is primarily due to bad debt expense. During 2001, Transwestern was a party to natural gas commodity price swaps with an ENA Affiliate, RMTC. ENA and certain Affiliates subsequently filed for bankruptcy and informed Transwestern that price swap agreements with Transwestern would not be performed. Transwestern closed out all outstanding financial instruments with ENA and fully reserved for their value as of December 31, 2001. Also, fuel used in operations increased as a result of the higher throughput volumes associated with higher demand in Transwestern's California market area mentioned above.

Other income decreased by $787.5 million from $23.8 million in 2000 to a loss of $763.7 million in 2001. On December 2, 2001, ENE and certain of its Affiliates filed for bankruptcy protection. As a result, a $784.7 million note receivable from ENE was fully reserved due to the uncertainty regarding the ability of ENE to repay the note receivable. Interest income decreased $1.5 million from $21.7 million in 2000 to $20.2 million in 2001. This decrease was due to the loss of intercompany interest income on the note receivable with ENE.

Interest expense increased $10.3 million from $11.1 million in 2000 to $21.4 million in 2001. On November 19, 2001, Transwestern closed on a $550.0 million, 364 days, secured revolving credit facility with two financial institutions. The additional interest expense and debt cost was associated with the secured revolver. The remaining interest expense is primarily associated with a reserve for intercompany interest income for November and December 2001, as a result of ENE's bankruptcy and its ability to pay the interest on notes payable.

Income taxes decreased $226.2 million from an expense of $44.7 million in 2000 to a benefit of $270.9 million in 2001 primarily as a result of a reserve set up due to the uncertainty regarding the ability of ENE and RMTC to repay its notes or pay its payables as discussed above.

Cash Flows

Cash Flow increased by $8.1 million, from $0.0 million in 2000 to $8.1 million in 2001.

Net Cash Provided by Operating Activities decreased by $762.2 million, from a cash inflow of $88.4 million in 2000 to a cash outflow of $673.8 million in 2001. This significant cash decline was significantly affected by transactions in 2001 unrelated to Transwestern's operations. In 2001, Transwestern had a total of $820.2 million in short-term notes and receivables defaulted on and reserved against due to ENE's and its Affiliates' bankruptcies. Excluding the establishment of these reserves, Transwestern's 2001 cash provided from operating activities was approximately $146.4 million. Comparable cash flow from operations in 2000 was $97.0 million. The year to year improvement primarily reflects the impact of improved revenues in 2001.

Net Cash Flow Used in Investing Activities decreased $56.0 million from funds used of $111.6 million in 2000 to funds used of $55.6 million in 2001. Capital expenditures were higher as a result of Transwestern's Red Rock Expansion. This was offset by an increase of $82.0 million in a note receivable from ENE that was classified as an investing activity in 2000.

Net Cash Flow from Financing Activities increased by $714.2 million from a cash inflow of $23.2 million in 2000 to a cash inflow of $737.4 million in 2001. In 2001, Transwestern entered into the $550.0 million revolving credit facility. Of that amount, Transwestern assumed an ENE obligation of $137.5 million and paid fees of $25.1 million, resulting in net proceeds of $387.4 million, which was loaned to ENE. $365.5 million was reclassified in 2001 from intercompany receivables in working capital to note receivable from ENE in financing activities. $15.5 million of existing debt was retired in 2001. Therefore, without considering the ENE loans above, Transwestern used $82.7 million of cash in financing-related activities in 2001. In 2000, Transwestern refinanced long-term debt realizing net proceeds of $23.2 million, essentially used in investing activities.

At the end of 2001, Transwestern had $8.1 million of cash compared to a $4,000 balance at the end of 2000. Prior to ENE's bankruptcy, all of Transwestern's cash was advanced to ENE. Transwestern Pipeline Company Financial Statements Years ended December 31, 2001 and 2000 with Report of Independent Auditors

Report of Independent Auditors

The Board of Directors Transwestern Pipeline Company

We have audited the balance sheet of Transwestern Pipeline Company (Transwestern) as of December 31, 2001, and the related statements of income, stockholder's equity and cash flows for the year then ended. These financial statements are the responsibility of Transwestern's management. Our responsibility is to express an opinion on these financial statements based on our audit. The financial statements of Transwestern for the year ended December 31, 2000 were audited by other auditors whose report dated February 23, 2001, except for Note 10, as to which the date is April 6, 2001, expressed an unqualified opinion on those statements.

We conducted our audit in accordance with auditing standards generally accepted in the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

In our opinion, the 2001 financial statements referred to above present fairly, in all material respects, the financial position of Transwestern at December 31, 2001, and the results of its operations and its cash flows for the year then ended, in conformity with accounting principles generally accepted in the United States.

As more fully described in Note 1, Transwestern is a wholly-owned subsidiary of Enron Corp. Enron Corp., along with certain other subsidiaries and affiliates, filed for protection under Chapter 11 of the U.S. Bankruptcy Code in December 2001. Transwestern was not a part of these bankruptcy proceedings and has continued its operations in the normal course of business since the bankruptcy filing. Management believes that Transwestern will not be placed in bankruptcy; that no actions on the part of its' federal regulators, the bankruptcy court or its creditors will cause Transwestern to significantly alter its operations or prevent it from operating as it does now for the "public convenience and necessity"; or, that will have a significant effect on its financial position, results of operations or cash flows, or that will prevent it from meeting all of its obligations as they become due. In addition, as more fully described in Note 3, in November 2001 Transwestern borrowed $550,000,000 under a note maturing in November 2002. Although Transwestern is not in violation of any debt covenants, has generated sufficient cash flows from operations to service the debt, and management believes Transwestern has sufficient collateral and borrowing capacity to renew or refinance this debt on a timely basis, management has not yet sought, or received, a commitment from any lender. Because of the uncertainties surrounding the Enron Corp. bankruptcy proceedings and what effect, if any, they might ultimately have on Transwestern, and because Transwestern does not yet have a firm commitment from a lender to ensure that it is able to repay the $550,000,000 of debt when it becomes due during 2002, there exists substantial doubt about whether Transwestern can obtain such financing and, thus, whether it will continue as a going concern. The accompanying financial statements have been prepared assuming that Transwestern will continue as a going concern and, therefore, do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets.

As discussed in Note 5 to the financial statements, in 2001 Transwestern changed its method for accounting for derivative instruments.

April 26, 2002, except for Note 3, as to which the date is April 30, 2002 TRANSWESTERN PIPELINE COMPANY BALANCE SHEETS (In Thousands) TRANSWESTERN PIPELINE COMPANY BALANCE SHEETS (In Thousands, Except Share Data)

December 31, December 31, 2001 2000 ASSETS Current Assets Cash $8,061 $4 Accounts receivable — Customers 14,166 7,287 Associated companies, less allowance for doubtful accounts of $819,847 in 2001 — 378,314 Transportation and exchange gas receivable 6,501 11,991 Regulatory assets 6,644 6,553 Other 28,470 4,348 Total Current Assets 63,842 408,497 Property, Plant and Equipment, at Cost 1,042,394 987,107 Less-Accumulated depreciation and amortization 123,386 104,364 Property, Plant and Equipment, net 919,008 882,743 Other Assets Deferred income taxes 81,066 — Regulatory assets 73,782 79,053 Other 5.615 2.106 Total Other Assets 160,463 81,159 Total Assets $1,143,313 $1,372,399 December 31, December 31, 2001 2000 LIABILITIES AND STOCKHOLDERS' EQUITY Current Liabilities Accounts payable — Trade and other $1,932 $2,161 Associated companies 3,756 1,723 Transportation and exchange gas payable 5,579 7,331 Notes payable 550,000 — Deferred income taxes 2,121 2,129 Accrued taxes 6,282 6,129 Accrued interest 2,952 3,012 Current portion of long-term debt — 3,850 Reserve for regulatory and other contingencies 12,483 263 Other 7,410 11 Total Current Liabilities 592,521 26,609 Long-Term Debt, Net of Current Maturities — 161,600 Deferred Credits and Other Liabilities Deferred income taxes — 238,702 Other 2,376 2,661 Total Deferred Credits and Other Liabilities 2,376 241,363 Stockholders' Equity Common stock (1,000 shares authorized and outstanding) 1 1 Additional paid-in capital 409,191 409,191 Accumulated other comprehensive income 32,088 — Retained earnings 107,136 533,635 Total Stockholders' Equity 548,416 942,827 Total Liabilities and Stockholders' Equity $1,143,313 $1,372,399 TRANSWESTERN PIPELINE COMPANY STATEMENTS OF OPERATIONS (In Thousands) Year Ended December 31, 2001 2000 Revenues Transportation $165,878 $1,50,290 Gas and liquids sold 37,334 416 26,333 Other gas revenues 190 Total Revenues 203,628 176,813 Cost and Expenses Operating maintenance expenses 80,389 39,601 Amortization of regulatory assets 4,632 4,749 Depreciation and amortization 19,889 19,658 Taxes, other than income taxes 10,924 11,163 Total Cost and Expenses 115,834 75,171 Operating Income 87,794 101,642 Other Income Interest income 20,175 21,685 Other, net (783,867) 2,168 Income (Loss) Before Interest and Income Taxes (675,898) 125,495 Interest expense and related charges, net 21,479 11,146 income taxes (270,878) 44,683 Net income(Loss) $(426,499) $69,666 TRANSWESTERN PIPEUNE COMPANY STATEMENTS OF STOCKHOLDERS' EQUITY (In Thousands) Year Ended December 31, 2001 2000 Common Stock Balance, beginning and end of year $1 $1 Additional Paid-in Capital Balance, beginning and end of year 409,191 409,131 Accumulated Other Comprehensive Income (Loss): Cumulative effect of accounting change (Note 5) (21,216) — Deferred net gains on derivative instruments associated with hedges of future cash flows 48,633 Recognition in earnings of previously deferred (gains) and losses related to derivative instruments used as cash flow hedges 4,671 Balance, end of year 32,038 Retained Earnings Balance beginning of year 533,635 463,369 Net income (loss) (426,499) 69,666 Balance end of year 107,136 533,635 Total Stockholders' Equity $548,416 $942,827 TRANSWESTERN PIPELINE COMPANY STATEMENTS OF CASH FLOWS (In Thousands) Year Ended December 31, 2001 2000 Cash Flows From Operating Activities Reconciliation of Net income (Loss) to Net Cash Provided (Used) by Operating Activities Net income (loss) $(426.499) $69,666 Depreciation and amortization 19.889 19,658 Amortization of regulatory assets 4.632 4.749 Regulatory, litigation and other non-cash adjustments, net 819,647 — Gain on sale of property (88) — Deferred income taxes (319,776) 4,314 Changes in components of working capital Receivables (820,186) (8,622) Payables 52 (618) Regulatory and other contingency adjustments 19,624 — Other current assets / liabilities 347 (856) Net assets from price risk management activities 32,089 — Other, net (3.745) 136 Net Cash Provided (Used) by Operating Activities (673.8141 88,427 Cash Flows From Investing Activities Note receivable from parent company — (82,028) Proceeds from sale of property 18 117 Additions to property, plant and equipment (55,468) (26,445) Other capital expenditures (117) (3,221) Net Cash Used in Investing Activities (55.567) (111,577) Cash Flows From Financing Activities Note receivable from parent company 365,521 — Issuance of short-term debt, net of issuance costs 524,867 — Repayment of short-term debt assumed (137,500) — Issuance of long-term debt — 150,000 Repayment of long-term debt (15,450) (126,850) Net Cash Provided by Financing Activities 737,438 23,150 Increase in Cash 8,057 — Cash, Beginning of Year 4 4 Cash, End of Year $8.061 $4 Additional Cash Flow Information 2001 2000 Interest and income tax payments were as follows: Interest (net of amounts capitalized) $10,353 $12,194 Income taxes 48,107 40,279

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS

December 31, 2001 and 2000

(1) Nature of Operations and Summary of Significant Accounting Policies

Transwestern Pipeline Company (Transwestern) is a subsidiary of Transwestern Holding Company, Inc. (TW Holdings) a wholly-owned subsidiary of Enron Transportation Services Company (ETS), formerly Enron Pipeline Company, which is a majority-owned subsidiary of Enron Corp. (Enron). ETS and its subsidiaries are members of an operating group which engages in transactions characteristic of group administration and operations with other members of the group. Transwestern owns and operates an interstate natural gas pipeline system stretching from Texas, Oklahoma and the San Juan Basin to the California border. Transwestern is a major natural gas transporter to the California border and Mid-Continent markets and aggressively markets off the east end of its system to Texas intrastate and midwest markets.

On December 2, 2001, Enron filed for bankruptcy protection under Chapter 11 of the U.S. Bankruptcy Code, and since that date has been engaged in restructuring its business and financial operations and in preparing a plan of reorganization. It is not known when, or if, such plan will receive approval of the Bankruptcy Court or what affect such plan might have on Transwestern. As part of Transwestern's November 2001 debt offering (see Note 3), TW Holdings was created as an entity to hold the stock of Transwestern, separate from Enron. Some of the common stock of TW Holdings is held in a voting trust that was created to protect the lenders by preventing Enron from forcing Transwestern to file for bankruptcy protection.

On November 13, 2001 Transwestern closed on a $550 million 364 day, secured, revolving credit facility (the "Revolver") with two financial institutions (the "Banks"), as further described in Note 3. Transwestern's management plans to extend or refinance the Revolver at or before its scheduled maturity in November 2002. This plan is supported by Transwestern's ability to service its debt with cash flows from current operations, and its plans for current and future expansion of capacity to serve growing markets in the Southwestern United States.

If the Revolver is not extended or refinanced, the Banks have the right to assume ownership of Transwestern by foreclosing on the common stock that was pledged to them to secure the repayment of the Revolver. Although substantially all of the pipeline assets are also pledged for the repayment of the Revolver, the Banks would not be able to foreclose on the physical facilities in order to liquidate the assets without first obtaining authority to do so from the Federal Energy Regulatory Commission (FERC). The FERC is highly unlikely to deem a wholesale liquidation of Transwestern's pipeline system to be in the "public convenience and necessity." Transwestern's outside counsel has advised that there is no precedent for the U.S. Bankruptcy Court to circumvent the FERC's authority over disposition of jurisdictional facilities by interstate natural gas pipelines.

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(1) Nature of Operations and Summary of Significant Accounting Policies (continued)

Other potential impacts of the Enron bankruptcy proceedings have also been considered by management. The Banks are also providing Enron's debtor-in-possession financing and had initially determined to use a portion of such financing to repay the Revolver and include Transwestern in the bankruptcy process, thereby improving their secured lender status. That proposal was rejected by the committee of Enron's unsecured creditors because Transwestern had more value to the creditors as a viable, non-bankrupt business. The terms of the Revolver provide that Transwestern's cash accounts and transactions are totally segregated from those of Enron and its debtor subsidiaries. In addition, all dividends, distributions and loans to Enron and its affiliates are strictly prohibited. This provides the Banks and potential lenders with further assurance that Transwestern's cash flows will be available for debt service. During the term of the agreement Transwestern is prohibited from loaning funds or making distributions to Enron, as well as being required to do business separately from Enron in a manner that will not cause confusion as to the separate distinct identity and legal existence of Transwestern. Transwestern, by the terms of the notes, is not allowed to refer to itself as a department or division of Enron as well.

In the unlikely event that Transwestern would be placed in bankruptcy, the FERC's past precedent in dealing with regulated utilities in bankruptcy is to allow them to continue to operate in the public convenience and necessity rather than to force the liquidation of the jurisdictional facilities. Precedents include the Columbia Gas System and United Gas Pipeline.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(1) Nature of Operations and Summary of Significant Accounting Policies (continued)

Property. Plant and Equipment

The provision for depreciation and amortization is computed using the straight-line method based on estimated economic or Federal Energy Regulatory Commission (FERC) mandated lives. Composite depreciation rates ranging from 1.2% to 10.0% are applied to functional groups of property having similar economic characteristics.

Transwestern charges the cost of repairs to operating and maintenance expense. Costs of replacements and renewals of units of property are capitalized. The original cost of property retired is charged to accumulated depreciation and amortization, net of salvage and removal costs. No retirement gain or loss is included in the results of operations except in the case of sales or exceptional retirements of operating units.

The accrual of allowance for funds used during construction (AFUDC) is a utility accounting practice calculated under guidelines prescribed by the FERC and capitalized as part of the cost of utility plant. It represents the cost of servicing the capital invested in construction work-in-progress. Such AFUDC has been segregated into two component parts — borrowed and equity funds. The allowance for borrowed and equity funds used during construction totaled $.6 million and $.1 million for 2001 and 2000, respectively, and is included in "Other Income" and "Interest expense and related charges, net", respectively, in the Statement of Operations.

Included in gross property, plant and equipment is an aggregate plant acquisition adjustment of $438.8 million which represents costs allocated to Transwestern's transmission plant as a result of its acquisition by Enron in 1984. Currently, this adjustment amount is not considered by the FERC in determining the tariff rates Transwestern may charge to its regulated customers. At December 31, 2001 and 2000, $144.6 million and $138.6 million, respectively, was included in accumulated depreciation and amortization related to the plant acquisition adjustment.

System Gas

Transwestern accounts for system balancing gas using the fixed asset accounting model established under FERC Order No. 581. Under this approach, system gas volumes are classified as fixed assets and valued at historical cost. Encroachments upon system gas are valued at current market.

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(1) Nature of Operations and Summary of Significant Accounting Policies (continued)

Income Taxes

Transwestern is included in the consolidated federal and state income tax returns filed by Enron. Pursuant to tax allocation arrangements, Enron will pay to each subsidiary an amount equal to the tax benefits realized in Enron's consolidated federal income tax return resulting from the utilization of the subsidiary's net operating losses and/or tax credits, or each subsidiary will pay to Enron an amount equal to the federal income tax computed on its separate company taxable income less the tax benefits associated with net operating losses and/or tax credits generated by the subsidiary which are utilized in Enron's consolidated federal income tax return. To the extent a state requires or permits a consolidated, combined or unitary tax return to be filed, and such return includes any of Enron's subsidiaries, the principles expressed with respect to the consolidated federal income tax allocation apply for settlement of state taxes.

Transwestern accounts for income taxes under the provisions of Statement of Financial Accounting Standards (SFAS) No. 109, "Accounting for Income Taxes," which provides for an asset and liability approach to accounting for income taxes. Under this approach, deferred tax assets and liabilities are recognized based on anticipated future tax consequences attributable to differences between financial statement carrying amounts of assets and liabilities and their respective tax bases (see Note 2).

Computer Software

Transwestern's accounting policy for the costs of computer software (all of which is for internal use only) is to capitalize direct costs of materials and services consumed in developing or obtaining software, including payroll and payroll-related costs for employees who are directly associated with and who devote time to the software project. Costs may begin to be capitalized once the application development stage has begun. All other costs are expensed as incurred. Transwestern amortizes the costs at a rate of 10% per year. Impairment is evaluated based on changes in the expected usefulness of the software. Transwestern has capitalized software costs, net of amortization, of $5.5 million and $6.4 million at December 31, 2001 and 2000, respectively.

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(1) Nature of Operations and Summary of Significant Accounting Policies (continued)

Environmental Expenditures

Expenditures that relate to an existing condition caused by past operations, and do not contribute to current or future revenue generation, are expensed. Environmental expenditures relating to current or future revenues are expensed or capitalized as appropriate based on the nature of the costs incurred. Liabilities are recorded when environmental assessments and/or clean ups are probable and the costs can be reasonably estimated.

Recently Issued Accounting Pronouncements

In July 2001, the Financial Accounting Standards Board (FASB) issued SFAS No. 142, "Goodwill and Other Intangible Assets." SFAS No. 142, which must be applied to fiscal years beginning after December 15, 2001, modifies the accounting and reporting of goodwill and intangible assets. Management does not expect that Transwestern's adoption of Statement No, 142 will have any material impact on its financial condition or results of operations.

In August 2001, the FASB issued SFAS No. 143, "Accounting for Asset Retirement Obligations." SFAS No. 143, which must be applied to fiscal years beginning after June 15, 2002, addresses financial accounting and reporting for obligations associated with the retirement of tangible long-lived assets and the associated asset retirement costs. Management is in the process of evaluating the impact that adoption of SFAS No. 143 will have on its financial condition or results of operations.

In October 2001, the FASB issued SFAS No. 144, "Accounting for the Impairment or Disposal of Long-Lived Assets." SFAS No. 144 addresses the financial accounting and reporting for the impairment or disposal of long-lived assets. Management does not expect that Transwestern's adoption of Statement No. 144 will have any material impact on its financial condition or results of operations.

Rectifications

Certain reclassifications have been made to the prior year's financial statements to conform with the current year presentation.

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(2) Income Taxes

The principal components of Transwestern's net deferred income tax assets and liabilities at December 31, 2001 and 2000, respectively, are as follows (in thousands):

December 31, 2001 2000 Deferred income tax assets Regulatory and other reserves $8,519 $262 Bad debt reserve 318,575 — 327,094 262 Deferred income tax liabilities Depreciation and amortization 233,043 221,467 Other 15,106 19.626 248,149 241,093 Net deferred income tax assets $78.945 Net deferred income tax liability $240.831 Total income tax expense (benefit) is summarized as follows (in thousands): 2001 2000 Payable currently Federal $41,392 $34,353 State 7.506 6,016 48.898 40,369 Payment deferred Federal (271,011) 3,142 State (48,765) 1,172 (319,776) 4.314 Total income tax expense (benefit) $(270,878) $44.683

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(2) Income Taxes (continued)

The differences between taxes computed at the U.S. federal statutory rate and Transwestern's effective rate are as follows (in thousands):

2001 2000 Statutory federal income tax provision $(244,082) $40,022 Net state income taxes (26,818) 4,672 Other 22 (11) Total income tax expense(benefit) $(270,8781 $44.683 (3) Short-Term Debt

On November 19, 2001, Transwestern entered into a revolving credit facility agreement (Revolver) of $550.0 million. The Revolver is secured by all of the common stock of Transwestern and, subject to certain exceptions, all other assets of Transwestern. $412.5 million of the proceeds of the Revolver were used for loans to Enron. Another $137.5 million of the proceeds were used to pay an Enron obligation to Citibank and was recorded as an additional advance to Enron. The term of the Revolver is 364 days. The interest rate in effect at December 31, 2001 was 4.656%. The estimated fair value of Transwestern's short-term debt at December 31, 2001 was $550.0 million.

At December 31, 2001, Transwestern was in default of certain debt covenants contained in the Revolver, the most significant of which required Transwestern to maintain a tangible net worth of no less than $750.0 million. Subsequent to Enron's bankruptcy filing on December 2, 2001, Transwestern provided reserves on 100% of all intercompany balances due to it from Enron, thus significantly reducing its tangible net worth. Transwestern has obtained a waiver from the lenders for this event of default. The First Amendment and Waiver to the Revolver, dated April 30, 2002, amended the amount of the tangible net worth test to $400 million and waived the event of default which occurred as a result of the bankruptcy of Enron and revised certain other terms of the Revolver.

In connection with the November 19, 2001 financing transaction mentioned above, Enron completed a corporate restructuring of Transwestern designed to further separate a subsidiary from its parent and affiliates, which may allow Transwestern to retain its own credit rating based on its own creditworthiness. This restructuring transaction involved creating a new company (TW Holdings), between Enron and Transwestern, to hold all of the stock of Transwestern. TW Holdings' Articles of Incorporation require the unanimous approval of its Board of Directors and stockholders to a) merge or consolidate

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(3) Short-Term Debt (continued)

with any entity; b) sell, lease or transfer all, or substantially all, of its assets to any entity; c) acquire all, or substantially all, of the assets or capital stock or other ownership interest of any other entity; d) institute, or consent to, bankruptcy, insolvency or similar proceedings or actions; e) make any assignment for the benefit of others; f) issue any additional shares of common stock or any security convertible into share of common stock; or, g) make any change to its Articles of Incorporation. In addition, Transwestern has ended its intercompany borrowing and cash management program, and is restricted from making dividends or advancing any funds to Enron or its affiliates.

Because of the nature of the transaction described above, management of Transwestern believes that the other parties to the Revolver are fully secured, and that Transwestern would not be substantively consolidated with Enron in any insolvency or bankruptcy proceeding.

Management plans to secure a credit rating for Transwestern based upon its own creditworthiness, separate and apart from Enron. Management believes this will allow Transwestern to refinance amounts due under the Revolver when such amounts become due in November 2002, or to obtain new financing that will enable Transwestern to repay the debt on a timely basis. Management believes that Transwestern has sufficient collateral and borrowing capacity to allow it to successfully complete such a transaction, to remain current on its debt obligation and to continue as a going concern.

(4) Long-Term Debt

Long-term debt is summarized as follows (in thousands):

December 31, 2001 2000 Notes payable 9.10% Notes due 2000 $- $- 7.55% Notes due 2000 — — 9.20% Notes due 2001 to 2004 — 15,450 7.40% Note due 2004 — 150,000 — 165,450 Current portion of long-term debt — (3,850) Total long-term debt, net of current maturities $- $161.600

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(5) Derivative Instruments

The FASB issued, and subsequently amended, Statement No. 133, "Accounting for Derivative Instruments and Hedging Activities" (Statement No. 133), which was adopted by the Company January 1, 2001. Provisions in Statement No. 133, as amended, affect the accounting and disclosure of certain contractual arrangements and operations of the Company. Under Statement No. 133, as amended, all derivative instruments are recognized in the balance sheet at their fair values and changes in fair value are recognized immediately in earnings, unless the derivatives qualify and are designated as hedges of future cash flows, fair values, net investments or qualify and are designated as normal purchases and sales. For derivatives treated as hedges of future cash flows, the effective portion of changes in fair value is recorded in other comprehensive income until the related hedged items impact earnings. Any ineffective portion of a hedge is reported in earnings immediately. Derivatives treated as normal purchases or sales are recorded and recognized in income using accrual accounting. The market prices used to value these transactions reflected management's best estimate considering various factors including closing exchange and over-the-counter quotations, time value and volatility factors underlying the commitments.

On January 1, 2001, Transwestern recorded the impact of the adoption of Statement No. 133, as amended, as a cumulative effect adjustment of $21.2 million loss in "Accumulated Other Comprehensive Income (Loss)" (OCI), a component of stockholders' equity.

Transwestern enters into derivative instruments, such as forwards, swaps and other contracts, in order to hedge certain non-trading risks, including interest rate risk and commodity price risk. Transwestern primarily uses cash flow hedges, for which the objective is to provide protection against variability in cash flows due to commodity price risk and interest rate risk. Transwestern accounts for such hedging activity by initially deferring the gain or loss related to the fair value changes in derivative instruments in OCI. The deferred change in fair value is then reclassified into income concurrently with the recognition in income of the cash flow item hedged. The balance in other comprehensive income (loss) at December 31, 2001 is expected to be reclassified to future earnings, contemporaneously with the recognition in income of the cash flow item being hedged. The cash flow impact of financial instruments is reflected as cash flows from operating activities in the accompanying Statement of Cash Flows.

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(5) Derivative Instruments (continued)

During the year ended December 31, 2001, there was no material ineffectiveness from changes in fair value of hedge positions, and no amounts were excluded from the assessment of hedge effectiveness related to the hedge of future cash flows. Additionally, no amounts were reclassified to earnings in connection with forecasted transactions that were no longer considered probable of occurring.

During the year ended December 31, 2001, Transwestern was a party to natural gas commodity price swaps that qualified as cash flow hedges. The swaps covered a notional volume of 68 TBtu of natural gas. The maximum amount of time over which cash flow exposure in forecasted transactions is hedged is approximately two years. As a matter of practice, derivative contracts are entered into with counterparties with credit ratings equivalent to investment grade securities. However, no cash flows are expected from these hedges for 2002 and 2003 because Transwestern's counterparty on all of its hedges, also a subsidiary of Enron, filed for bankruptcy protection in December 2001. Accordingly, Transwestern terminated all its hedge instruments and has fully reserved its claim as a result of nonperformance by the related party on derivative instruments. See Note 11 for recent events concerning related party credit rating changes of Enron. The remaining balance in OCI will be reclassed into earnings contemporaneously with the recognition in income of the item being hedged. Of this amount, approximately $17.5 million of income is estimated to be reclassified into earnings during the year ending December 31, 2002.

Notional amounts reflect the volumes of transactions but do not represent the amounts exchanged by the parties to the financial instruments. Accordingly, notional amounts do not accurately measure Transwestern's exposure to market or credit risks. The maximum terms in years are not indicative of likely cash flows as these positions may be offset in the markets at any time in response to Transwestern's price risk management needs to the extent available in the market.

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(6) Comprehensive Income (Loss)

Comprehensive income (loss) includes the following components (in thousands):

December 31, 2001 2000 Net income (loss) $(426,499) $69,666 Other comprehensive income (loss): Derivative instruments: Cumulative effect of accounting change (Note 5) $(21,216) — Deferred net gains on derivative instruments associated with hedges of future cash flows 48,633 — Recognition in earnings of previously deferred (gains) and losses related to derivative instruments used as cash flow hedges 4,671 — Total comprehensive income (loss) $(394,411) 69,666 No deferred income tax provision for the OCI components above was recorded because Transwestern anticipates the related derivative instruments will not be realized (see Note 11).

(7) Accounts Receivable and Related Activity

Transwestern has a concentration of customers in the electric and gas utility industries. These concentrations of customers may impact Transwestern's overall exposure to credit risk, either positively or negatively, in that the customers may be similarly affected by changes in economic or other conditions. However, management believes that the portfolio of receivables, which is primarily local distribution companies (LDC), is well diversified and that such diversification minimizes any potential credit risk.

The following customers accounted for 10% or more of Transwestern's transportation revenues for the year ended December 31, 2001: Southern California Gas Company (SoCalGas), 32%; and Pacific Gas and Electric Company (PGE), 10%. SoCalGas has exercised its contractual right to release a total of 457 million British thermal units per day (MMBtu/d) of firm capacity as of November 1, 1996, while retaining 306 MMBtu/d of firm capacity through October 31, 2005. The agreement regarding cost allocation for this capacity is discussed in Note 10.

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(7) Accounts Receivable and Related Activity (continued)

During 2000 and 2001, the California power market was significantly impacted by the increase in wholesale power prices. On April 6, 2001, PGE filed for bankruptcy protection under Chapter 11 of the U.S. Bankruptcy Code. This event had no material impact on the financial position or results of operations of Transwestern for the year ended December 31, 2001. Transwestern continues to provide transportation services to PGE on a basis that addresses credit risk. Due to the uncertainties surrounding the California power situation, management cannot predict the ultimate outcome, but believes these matters will not have a material adverse impact on Transwestern's financial position or results of operations (see Note 10).

(8) Employee Benefit Plans

The employees of the Company are covered under Enron's employee benefit plans. During the years ended December 31, 2001 and 2000, Transwestern was charged $4.4 million and $4.3 million, respectively, for all such benefits.

Enron maintains a retirement plan which is a noncontributory defined benefit plan covering substantially all employees in the United States and certain employees in foreign countries. The benefit accrual is in the form of a cash balance of 5% of annual base pay. The cost of the plan charged by Enron to Transwestern was not significant for 2001 and 2000.

Transwestern's net periodic post-retirement benefit cost charged by Enron was $.5 million and $.3 million in 2001 and 2000, respectively.

(9) Rate Matters and Regulatory Issues

Rate matters and regulatory issues are regulated by the FERC. As a result, these operations are subject to the provisions of SFAS No. 71, "Accounting for the Effects of Certain Types of Regulation," which recognizes the economic effects of regulation and, accordingly, Transwestern has recorded regulatory assets and liabilities related to such operations. Transwestern evaluates the applicability of regulatory accounting and the recoverability of these assets and liabilities through rates or other contractual mechanisms on an ongoing basis.

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(9) Rate Matters and Regulatory Issues (continued)

The principal components of Transwestern's regulatory assets at December 31, 2001 and 2000 are as follows (in thousands):

2001 2000 Current regulatory assets Deferred contract reformation costs $1,290 $1,668 Deferred loss on receivables 867 889 Annual cost adjustment 981 872 Litigation costs 760 760 Other 2.746 2.364 $6.644 $6.553 Non current regulatory assets Accumulated reserve adjustment $45,602 $46,203 Deferred contract reformation costs 5,244 6,913 Deferred tax associated with AFUDC gross-up 7,325 7,062 Deferred loss on receivables 3,322 4,167 Litigation costs 2,915 3,674 Other 9.374 11.034 $73.782 $79.053 At December 31, 2001, substantially all of Transwestern's regulatory assets and liabilities are recoverable in rates.

The accumulated reserve adjustment included in the table above resulted from the May 2, 1995 settlement agreement (May 2, 1995 Settlement) further described below. The settlement approved Transwestern's proposal to refunctionalize certain facilities from production and gathering to transmission, and from transmission to production and gathering. As directed by the FERC Order issued upon approval of the settlement, Transwestern established a regulatory asset for an accumulated reserve adjustment of $50.1 million which represents the difference between recorded amounts of accumulated depreciation (determined on a vintage basis) and approved amounts of accumulated depreciation based on remaining reserves related to the gathering facilities. The accumulated reserve adjustment is being amortized at a 1.2% annual rate.

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(9) Rate Matters and Regulatory Issues (continued)

Transwestern is involved in several rate matters and regulatory issues, the significant items of which are discussed below.

Since 1988, Transwestern has filed approximately $278.7 million in transition costs (deferred contract reformation costs) with the FERC under FERC Order Nos. 500 and 528 providing for recovery from customers of approximately $215.5 million. Of total transition costs incurred, $6.5 million remains to be collected as of December 31, 2001 over the period ending October 31, 2006.

Anticipating a turnback by SoCalGas of approximately 457 MMBtu/d of firm capacity on November 1, 1996, Transwestern entered into the May 2, 1995 Settlement with its customers whereby the costs associated with the turnback capacity will be shared by Transwestern and its current firm customers. This cost sharing mechanism ended October 31, 2001. Transwestern is at risk for 100% of its unsubscribed capacity. In addition to this cost sharing mechanism, Transwestern and its current firm customers also agreed to contract settlement rates through 2006, and agreed that Transwestern would not be required to file a new rate case to become effective prior to November 1, 2006. The settlement was approved on July 27, 1995.

On May 21, 1996, Transwestern entered into a settlement (May 21, 1996 Settlement) with its customers amending the May 2, 1995 Settlement and resolving numerous regulatory issues on Transwestern's system. The May 21, 1996 Settlement resolved all issues involving recovery of unrecovered purchased gas costs and all costs included in Transwestern's alternate recovery mechanism (PGAR costs) filed in Docket No. RP94-227-000. In that regard, the settlement provided that: (i) Transwestern's collection of PGAR costs through the surcharge mechanism would total $5,368,940, reflecting fifty percent (50%) of the principal and interest as filed in Docket No. RP94-227-000; and (ii) all pending pleadings including all court appeals would be withdrawn. On October 16, 1996 the FERC approved the May 21, 1996 Settlement.

On July 16, 2001, Transwestern was authorized to abandon and replace certain compressor facilities located at four compressor stations in Arizona (Red Rock Expansion), The four new compressor units will create 150,000 Mcf per day of incremental firm capacity on the western portion of Transwestern's system, which terminates at the Arizona/California border. Transwestern estimated the cost to abandon the existing units to be approximately $.4 million, and the cost to install the new units to be approximately $92.9 million. Transwestern expects to utilize funds from operations to finance this expansion. Pursuant to an open season held by Transwestern late in 2000, a total of 106.7 Mcf per day has currently been subscribed under firm contracts. Because the total incremental capacity has not yet been fully subscribed, Transwestern has elected

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(9) Rate Matters and Regulatory Issues (continued) to delay the installation of one of the new units until 2003. Construction activities have commenced at the remaining three stations, which will provide incremental capacity of 120,000 Mcf per day. Project completion is expected in the summer of 2002 for these three units.

Transwestern believes, based on its experience to-date that the ultimate resolution of Transwestern's regulatory matters will not have a material adverse effect on its financial position or results of operations.

(10) Litigation and Other Contingencies

Transwestern is party to various claims, litigation and other contingent issues, the significant items of which are discussed below.

Grynberg v. Enron, et al. (97D-1421 Dist. Colo.). The plaintiff has filed actions against a number of Enron companies, including Transwestern, in the U.S. District Court for the District of Colorado, for damages for mis-measurement of gas volumes and Btu content, resulting in lower royalties to mineral interest owners. Transwestern believes that its measurement practices conformed to the terms of its FERC Gas Tariff, which is filed with and approved by FERC. As a result, Transwestern believes that it has meritorious defenses (including FERC-related affirmative defenses, such as the filed rate/tariff doctrine, the primary/exclusive jurisdiction of FERC, and the defense that Transwestern complied with the terms of its tariff) to the complaint and is defending the suit vigorously.

Quinque Operating Company (Ditto) v. PGE, et al., Cause No. 99CV30; Dist. Ct. Stevens Co., Kansas. The plaintiff has filed actions against a number of parties, including Transwestern, in a Kansas state district court for damages for mis-measurement of gas volumes and Btu content, resulting in lower royalties. Transwestern believes that its measurement practices conformed to the terms of its FERC Gas Tariff, which is filed with and approved by FERC. As a result, Transwestern believes that it has meritorious defenses (including FERC-related affirmative defenses, such as the filed rate/tariff doctrine, the primary/exclusive jurisdiction of FERC, and the defense that Transwestern complied with the terms of its tariff) to the complaint and is defending the suit vigorously.

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(10) Litigation and Other Contingencies (continued)

FERC Docket Nos. RP97-288-009, — 010, — 011, and 012. For the month of February 2001, Transwestern filed negotiated rate transactions in the above-referenced proceedings with Sempra Energy Trading and Richardson Products Company containing index based rates. On March 2, 2001, the Commission issued an order accepting Transwestern's negotiated rates transactions in the above-referenced proceedings, subject to refund and subject to a further Commission order on the merits. On July 26, 2001, the Commission issued an order setting these proceedings for an expedited hearing. The hearing was held on August 29, 2001, and this matter is currently pending before the Commission. Transwestern estimates that its aggregate exposure for rate refunds in these proceedings is approximately $10 million.

Transwestern is subject to extensive federal, state and local environmental laws and regulations. These laws and regulations require expenditures in connection with the construction of new facilities, the operation of existing facilities and for remediation at various operating sites. The implementation of the Clean Air Act Amendments is expected to result in increased operating expenses. These increased operating expenses are not expected to have a material impact on Transwestern's financial position or results of operations.

Transwestern conducts soil and groundwater remediation at a number of its facilities. In 2001 and 2000 these expenses were not material. Transwestern does not expect to incur material expenditures in connection with soil and groundwater remediation.

Transwestern incurred, and continues to incur, certain costs related to polychlorinated biphenyis (PCBs) that migrated into one of its customer's facilities. These PCBs were originally introduced into the Transwestern system through use of a PCB-based lubricant in the late 1960's and 1970's. Because of the continued detection of PCBs in the customer's facilities downstream of Transwestern's Topock station, Transwestern continues to take measures to contain and remove the PCBs. The cost of these remedial activities were not material in 2001 and not estimated to be material in 2002.

As discussed in Note 7, in 2000 and 2001 the California power market was significantly impacted by the increase in wholesale prices. On April 6. 2001, PGE filed for bankruptcy protection under Chapter 11 of the U.S. Bankruptcy Code. (PGE has historically been a significant customer of Transwestern.) This event had no material impact on the financial position or results of operations of Transwestern for the year ended December 31, 2001. Transwestern continues to provide transportation services to PGE on a basis that addresses credit risk. Management cannot predict the final outcome of this situation or the uncertainties surrounding the California power situation.

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(10) Litigation and Other Contingencies (continued)

However, as a result of the basis on which Transwestern is providing transportation services to PGE and the significant demand for capacity on Transwestern's pipeline system to the California border, management continues to believe these matters will not have a material adverse impact on Transwestern's financial position or results of operations.

While it is not possible to predict with certainty the final outcome of the aforementioned litigation and other contingencies, management believes that the ultimate resolution of these matters will not have a material adverse effect on Transwestern's financial position or results of operations.

(11) Related Party Transactions

Transwestern recorded sales, transportation and other revenue from affiliates approximating $7.2 million and $7.8 million in 2001 and 2000, respectively.

During 2001, Transwestern was a party to natural gas commodity price swaps with an affiliate covering a notional volume of 68.0 TBtu with a maximum term of two years. The estimated fair value and carrying value of $32.2 million as of December 14, 2001 was used in computing the liquidated value of the contract. In December 2001, as a result of Enron's bankruptcy (see further discussion below), Transwestern closed out all outstanding financial instruments with its affiliate and issued a demand letter totaling $33.6 million. This amount was fully reserved as of December 31, 2001.

Until December 2, 2001, Transwestern was included in Enron's cash management program. Based on Transwestern's cash availability or requirements, advances were made either to or from Enron. The net result of all of Transwestern's cash flows, including reimbursements to Enron for income tax liabilities, employee benefit plans and various administrative expenses described below, was reflected as "Note receivable from parent company" (Note Receivable) on the accompanying Balance Sheets. Transwestern received (or paid) interest on its note receivable with Enron, which for 2000 was 6% on the note balance at December 31, 1997 and 9.5% on the note balance accumulated after 1997. Beginning January 1, 2001, the interest rate was calculated on a daily basis at a rate per annum equal to the daily corresponding Fed Funds Rate, less .05%, as published in the Federal Reserve Statistical Release H.15, which ranged from 1.14% to 6.62% for the year ended December 31, 2001. These rates were determined solely by Enron management. Interest income of $20.2 and $21.7 was recorded in 2001 and 2000, respectively. No interest expense was recorded in 2001 or 2000.

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(11) Related Party Transactions (continued)

On December 2, 2001, Enron and certain of its subsidiaries filed voluntary petitions under Chapter 11 of the Bankruptcy Code. As a result, the $785 million note receivable was reserved due to the uncertainty regarding Enron's ability to repay.

Transwestern incurred administrative expenses from Enron and affiliated service companies of approximately $10.8 million and $13.0 million in 2001 and 2000, respectively. These costs are based on usage, or where no direct method is reasonable, Transwestern's components of gross property, plant and equipment, gross margin and annualized payroll as a percentage of all Enron companies.

Non-Cash Transaction with Enron

In June 2001, Transwestern exercised its option to prepay its $150 million promissory note to Enron due March 31, 2004. The payment of the note was accomplished by netting the $150 million balance against the note receivable from Enron.

2002 vs. 2001

Transwestern Pipeline Company — Results of Operations

The following discussion and analysis of the financial condition and results of operations of Transwestern are based on the Financial Statements of Transwestern, which were prepared in accordance with accounting principles generally accepted in the United States of America, and should be read in conjunction with the Financial Statements included herein. The discussion of the results of operations contained herein was not prepared in connection with the original audit of Transwestern, and has not been reviewed by outside auditors.

Year Ended December 31, 2002 Compared to Year Ended December 31, 2001 Income Statement

Net income increased by $447.2 million, from a $426.5 million loss in 2001 to $20.7 million of net income in 2002. The loss in 2001 primarily reflects the establishment of reserves of $820.2 million (for a $500.4 million impact on 2001 net income after tax effect) for receivables due from ENE and its Affiliates as a result of ENE's and certain of its Affiliates' bankruptcies in December 2001.

Transwestern's operating revenues increased $14.0 million from $203.6 million in 2001 to $217.6 million in 2002. Transportation revenues increased $21.2 million, from $165.9 million in 2001 to $187.1 million in 2002, due partly to higher revenues from Transwestern's Red Rock Expansion Project partially offset by a decline in interruptible revenues in 2002 due to lower total demand in California and to a shift of throughput to firm transportation agreements. Demand in California was lower in 2002 compared to 2001 due partially to that state's unusually high natural gas demand in 2001 as a result of low hydroelectric generation and unusually warm temperatures requiring higher electric generation. Additionally, surcharges decreased in 2002 primarily due to the termination of the shared cost surcharge provision of Transwestern's Global Tariff Settlement in 2001. Finally, Transwestern made a hedge accounting adjustment in 2002, increasing transportation revenues by $32.1 million (see below). Gas and Liquids Sold revenues declined $7.2 million, from $37.3 million in 2001 to $30.1 million in 2002 due to lower volumes of retained fuel available for sale as a result of lower deliveries to California and lower gas prices.

During 2001, Transwestern entered into financial swaps to hedge the value of certain negotiated transportation agreements that had a transportation rate dependent on the difference between the market price of gas at the delivery and receipt points. On December 2, 2001, ENA, the parent of RMTC, Transwestern's hedge counterparty, filed for bankruptcy. Prior to the ENA bankruptcy, the value of the financial swap contracts was $32.1 million. On December 31, 2001, unrealized gains of $32.1 million on the financial swaps were recorded in Other Comprehensive Income ("OCI"), a balance sheet equity account, and $32.1 million of losses were recorded in Operating Expenses due to the default under the swap contracts. During 2002, the underlying transactions that had been hedged with the financial swaps were terminated. The entire $32.1 million in OCI was reclassified to revenues in 2002.

Operating and Maintenance Expenses decreased $17.2 million, from $80.4 million in 2001 to $63.2 million in 2002. This decrease is primarily due to a bad debt expense recorded in 2001, which included the default under the financial swaps discussed above. This decrease was partially offset by the following items: establishment of reserves in 2002 to cover future costs for soil and groundwater remediation; PCB remediation, pipeline integrity, and insurance cost increases in 2002; and an increase in fuel used in operations primarily as a result of the Red Rock Expansion Project.

Depreciation and Amortization Expenses were $19.9 million in 2001 compared to $15.4 million in 2002. The primary reason for the decrease is that amortization expense was reduced due to Transwestern's adoption of SFAS 142 "Goodwill and Other Intangible Assets," which discontinues the amortization of goodwill and requires periodic valuation tests of recorded goodwill.

Other income increased by $765.6 million from a $763.7 million loss in 2001 to $1.9 million in 2002. On December 2, 2001, ENE filed for bankruptcy protection, defaulting on $784.7 million of accounts receivable and promissory notes. The full amount was reserved by Transwestern due to uncertainty over ENE's ability to repay the receivables and the notes. Interest income decreased primarily due to reduced intercompany interest income as a result of ENE's default.

Interest expense increased $31.6 million from $21.5 million in 2001 to $53.1 million in 2002, due to borrowing costs of the $550.0 million revolving credit facility entered into during November 2001.

Income taxes decreased by $322.3 million, from an expense of $51.4 million in 2001 to a benefit of $270.9 million in 2002, primarily as a result of the establishment of a reserve in 2001 due to the uncertainty regarding the ability of ENE and RMTC to repay its notes and pay its payables as discussed above.

Cash Flows

Cash Flow increased by $23.8 million, from $8.1 million in 2001 to $31.9 million in 2002.

Net Cash Provided by Operating Activities increased by $781.2 million, from a use of cash of $673.8 million in 2001 to cash provided of $107.4 million in 2002. These figures were significantly affected by transactions that were not related to Transwestern's operations in both years. During 2001, Transwestern had a total of $820.2 million in short-term notes and receivables defaulted on and reserved against due to ENE's and its Affiliates' bankruptcies. Excluding the establishment of these reserves, Transwestern's 2001 cash provided from operating activities would have been approximately $146.4 million, for a decrease of $39.0 million in 2002 over 2001, with most of the decrease attributable to lost interest income on the defaulted intercompany note with ENE.

Net Cash Flow Used in Investing Activities increased $3.0 million from $55.6 million in 2001 to $58.6 million in 2002. Capital expenditures to complete the Red Rock Expansion Project were the primary expenditure during these periods.

Cash Flows from Financing Activities decreased $754.4 million from a source of cash of $737.4 million in 2001 to a use of cash of $17.0 million in 2002. In 2001 Transwestern entered into the $550.0 million revolving credit facility. Of that amount, Transwestern assumed an ENE obligation of $137.5 million and paid fees of $25.1 million, resulting in net proceeds of $387.4 million, which was loaned to ENE. Also in 2001, $365.5 million was reclassified from intercompany receivables in working capital to a note receivable from ENE in financing activities. $15.5 million of existing debt was retired in 2001. Therefore, without considering the above loans to ENE, Transwestern used $82.7 million of cash in financing-related activities in 2001.

At the end of 2002, Transwestern had $39.9 million of cash compared to $8.1 million at the end of 2001.

TRANSWESTERN PIPELINE COMPANY Financial Statements Years ended December 31, 2002 and 2001 with Report of independent Auditors

ERNST YOUNG

Report of Independent Auditors

The Board of Directors Transwestern Pipeline Company

We have audited the accompanying balance sheets of Transwestern Pipeline Company (Transwestern) as of December 31, 2002 and 2001, and the related statements of operations, stockholders' equity and cash flows for the years then ended. These financial statements are the responsibility of Transwestern's management. Our responsibility is to express an opinion on these financial statements based on our audits.

We conducted our audits in accordance with auditing standards generally accepted in the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

In our opinion, the financial statements referred to above presents fairly, in all material respects, the financial position of Transwestern Pipeline Company at December 31, 2002 and 2001, and the results of its operations and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States.

As more fully described in Note 1, Transwestern is a wholly-owned subsidiary of Enron Corp. Enron Corp., along with certain other subsidiaries and affiliates, filed for protection under Chapter 11 of the U.S. Bankruptcy Code in December 2001. Transwestern was not a part of these bankruptcy proceedings and has continued its operations in the normal course of business since the bankruptcy filing. Management believes that Transwestern will not be placed in bankruptcy; that no actions on the part of its federal regulators, the bankruptcy court or its creditors will cause Transwestern to significantly after its operations or prevent it from operating as it does now for the "public convenience and necessity;" or, that will have significant effect on its financial position, results of operations or cash flows, or that will prevent it from meeting all of its obligations as they become due. In addition, as more fully described in Note 3, in November 2002, Transwestern amended its $550 million 364-day revolving credit facility to extend the term of this facility to November 2003. Although Transwestern is not in violation of any debt covenants, has generated sufficient cash flows from operations to service the debt, and management believes Transwestern has sufficient collateral and borrowing capacity to renew or refinance this debt on a timely basis, management has not yet sought or received a commitment from any lender. Because of the uncertainties surrounding the Enron Corp. bankruptcy proceedings and what effect, if any, they might ultimately have on Transwestern, and because Transwestern does not yet have a firm commitment from a lender to ensure that it is able to refinance the debt when it becomes due during 2003, there exists substantial doubt about whether Transwestern can obtain such financing and, thus, whether it will continue as a going concern. The accompanying financial statements have been prepared assuming that Transwestern will continue as a going concern and, therefore, do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets.

As discussed in Note 1 to the financial statements, in 2002 Transwestern changed its method for accounting for goodwill; and, as discussed in Note 4 to the financial statements, in 2001 Transwestern changed its method for accounting for derivative instruments.

April 29, 2003 TRANSWESTERN PIPELINE COMPANY BALANCE SHEETS (In Thousands) ASSETS Current Assets Property, Plant and Equipment, at Cost Other Assets Total Assets

December 31, December 31, 2002 2001 Cash $39,926 $8,061 Accounts receivable — Customers 18,298 15,991 Associated companies 34,174 819,847 Allowance for doubtful accounts (34,261) (819,847) Transportation and exchange gas receivable 2,727 6.501 Regulatory assets 6,726 6,644 Other 11,138 28,470 Total Current Assets 78,728 65,667 1,025,271 966,370 Less-Accumulated depreciation and amortization 356,554 341,530 Property, Plant and Equipment, net 668,717 624,840 Goodwill 191,215 191,215 Receivable from parent 71,410 — Deferred income taxes 60,883 184,019 Regulatory assets 67,956 73,782 Other 3,912 5,615 Total Other Assets 395,376 454,631 $1,142,821 $1,145,138 TRANSWESTERN PIPELINE COMPANY BALANCE SHEETS (In Thousands, Except Share Data) LIABILITIES AND STOCKHOLDERS' EQUITY Current Liabilities Deferred Credits and Other Liabilities Stockholders' Equity Total Liabilities and Stockholders' Equity December 31, December 31, 2002 2001 Accounts payable — Trade and other $3,993 $1,932 Associated companies 11,104 11,001 Transportation and exchange gas payable 8,167 5,579 Notes payable 545,000 550,000 Deferred income taxes 2,318 2,121 Accrued taxes 6,120 6,282 Accrued interest 1,313 2,952 Deferred revenue 3,409 1,825 Reserve for regulatory and other contingencies 20,789 12,489 Other 1,441 165 Total Current Liabilities 603,654 594,346 Other 2,093 2,376 Total Deferred Credits and Other Liabilities 2,093 2,376 Common stock (1,000 shares authorized and outstanding) 1 1 Additional paid-in capital 409,191 409,191 Accumulated other comprehensive income — 32,088 Retained earnings 127,882 107,136 Total Stockholders' Equity 537,074 548,416 $1,142,821 $1,145,138 TRANSWESTERN PIPELINE COMPANY STATEMENTS OF OPERATIONS (In Thousands) Year Ended December 31, Revenues Cost and Expenses Operating Income Other Income Income (Loss) Before Interest and Income Taxes Net Income (Loss) 2002 2001 Transportation $187,145 $165,878 Gas and liquids sold 30,123 37,334 Other gas revenues 310 416 Total Revenues 217,578 203,628 Operating maintenance expenses 63,206 80,389 Amortization of regulatory assets 4,633 4,632 Depreciation and amortization 15,417 19,889 Taxes, other than income taxes 10,998 10,924 Total Cost and Expenses 94,254 115,834 123,324 87,794 Interest income 350 20,175 Other, net 1,555 (783,867) 125,229 (675,898) Interest expense and related charges, net 53,130 21,479 Income taxes 51,353 (270,878) 20,746 $(426,4991 TRANSWESTERN PIPELINE COMPANY STATEMENTS OF STOCKHOLDERS' EQUITY (In Thousands) Year Ended December 31, 2002 2001 Common Stock Balance, beginning and end of year $1 $1 Additional Paid-in Capital Balance, beginning and end of year 409,191 409,191 Accumulated Other Comprehensive Income (Loss): Balance, beginning of year 32,088 — Cumulative effect of accounting changes — (21,216) Deferred net gains on derivative instruments associated with hedges of future cash flows — 48,633 Recognition in earnings of previously deferred (gains) and losses related to derivative instruments used as cash flow hedges (32,088) 4,671 Balance, end of year — 32,088 Retained Earnings Balance, beginning of year 107,136 533,635 Net income (loss) 20,746 (426,499) Balance, end of year 127,882 107,136 Total Stockholders' Equity $537,074 $548,416 TRANSWESTERN PIPELINE COMPANY STATEMENTS OF CASH FLOWS (In Thousands) (Draft) Year Ended December 31, Cash Flows From Operating Activities Reconciliation of Net Income (Loss) to Net Cash Provided (Used) by Operating Activities Net Cash Provided (Used) by Operating Activities Cash Flows From Investing Activities Net Cash Used In Investing Activities Cash Flows From Financing Activities Net Cash (Used) Provided by Financing Activities Increase In Cash Cash, Beginning of Year Cash, End of Year Additional Cash Flow Information Interest and Income tax payments were as follows: 2002 2001 Net income (loss) $20,746 $(426,499) Depreciation and amortization 15,417 19,889 Deferred regulatory assets 5,826 5,271 Regulatory, litigation and other non-cash adjustments, net — 819,847 Other current assets / liabilities, non-cash adjustments 27,523 — (Gain) or loss on sale of property — (88) Deferred income taxes 123,333 (319,776) Note receivable from parent company (71,410) — Net assets from price risk management activities (32,088) 32,089 Changes in components of working capital Receivables 1,554 (820,186) Payables 4,752 (1,773) Deferred revenue 1,584 1,825 Regulatory and other contingency adjustments 9,576 19,624 Other current assets / liabilities 8 347 Other, net 571 (4,384) 107,392 (673,814) Proceeds from sale of property — 18 Additions to property, plant and equipment (58,440) (55,468) Other capital expenditures (87) (117) (58,527) (55,567) Note receivable from parent company — 365,521 Issuance of short-term debt — 550,000 Repayment of short-term debt (5,000) — Repayment of short-term debt assumed — (137,500) Debt issuance costs on short term debt (12,000) (25,133) Repayment of long-term debt — (15,450) (17,000) 737,438 31,865 8,057 8,061 4 $39,926 $8,061 2002 2001 Interest (net of amounts capitalized) $27,089 $10,353 Income taxes 67 48,107

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS December 31, 2002 and 2001

1) Nature of Operations and Summary of Significant Accounting Policies

Transwestern Pipeline Company (Transwestern) is a subsidiary of Transwestern Holding Company, Inc. (TW Holdings) a wholly-owned subsidiary of Enron Transportation Services Company (ETS), formerly Enron Pipeline Company, which is a majority-owned subsidiary of Enron Corp. (Enron). Transwestern owns and operates an interstate natural gas pipeline system stretching from Texas, Oklahoma and the San Juan Basin to the California border. Transwestern is a major natural gas transporter to the California border and Mid-Continent markets, and markets off the east end of its system to Texas intrastate and midwest markets.

On December 2, 2001, Enron filed for bankruptcy protection under Chapter 11 of the U.S. Bankruptcy Code, and since that date has been engaged in restructuring its business and financial operations and in preparing a plan of reorganization. It is not known when, or if, such plan will receive approval of the Bankruptcy Court or what effect the plan might have on Transwestern. Enron has also solicited bids for the sale of its 100% interest in Transwestern, although the board of directors of Enron and the committee of unsecured creditors in Enron's Chapter 11 proceeding have determined not to accept any of the bids at this time (see Note 11). As part of Transwestern's November 2001 debt offering (see Note 3), TW Holdings was created as an entity to hold the stock of Transwestern, separate from Enron. Some of the common stock of TW Holdings is held in a voting trust that was created to protect the lenders by preventing Enron from forcing Transwestern to file for bankruptcy protection.

In October 2002, Transwestern filed a Standard Proof of Claim with the United States Bankruptcy Court in the Southern District of New York against Enron and other associated bankrupt companies for $785.5 million.

On November 8, 2002, Transwestern amended its $550 million 364-day, secured, revolving credit facility (the "Credit Agreement") to extend the term of this facility and to convert the revolving credit facility to an amortizing term facility with two financial institutions (the "Banks"), as further described in Note 3. Transwestern's management plans to extend or refinance the Credit Agreement at or before its scheduled maturity in November 2003. This plan is supported by Transwestern's ability to service its debt with cash flows from current operations.

If the Credit Agreement is not extended or refinanced, the Banks have the right to assume ownership of Transwestern by foreclosing on the common stock that was pledged to them to secure the repayment of the Credit Agreement. Although substantially all of the pipeline assets are pledged for the repayment of the Credit Agreement, the Banks would not be able to foreclose on the physical facilities in order to liquidate the assets without first obtaining authority to do so from the Federal Energy Regulatory Commission (FERC). The FERC is highly unlikely to deem a wholesale liquidation of Transwestern's pipeline system to be in the "public convenience and necessity." Transwestern's outside counsel has advised that there is no precedent for the U.S. Bankruptcy Court to circumvent the FERC's authority over disposition of jurisdictional facilities by interstate natural gas pipelines.

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(1) Nature of Operations and Summary of Significant Accounting Policies (continued)

Other potential impacts of the Enron bankruptcy proceedings have also been considered by management. The Banks are also providing Enron's debtor-in-possession financing and had initially determined to use a portion of such financing to repay the Credit Agreement and include Transwestern in the bankruptcy process, thereby improving their secured lender status. That proposal was rejected by the committee of Enron's unsecured creditors because Transwestern had more value to the creditors as a viable, non-bankrupt business. The terms of the Credit Agreement provide that Transwestern's cash accounts and transactions are totally segregated from those of Enron and its debtor subsidiaries. In addition, all dividends, distributions and loans to Enron and its affiliates are strictly prohibited. This provides the Banks and potential lenders with further assurance that Transwestern's cash flows will be available for debt service. During the term of the Credit Agreement Transwestern is prohibited from loaning funds or making distributions to Enron, as well as being required to do business separately from Enron in a manner that will not cause confusion as to the separate and distinct identity and legal existence of Transwestern. Transwestern, under the terms of the Credit Agreement, is not allowed to refer to itself as a department or division of Enron as well.

Regulatory Accounting

Transwestern is subject to the jurisdiction of the FERC. Transwestern's accounting policies generally conform to Statement of Financial Accounting Standards (SFAS) No. 71, "Accounting for the Effects of Certain Types of Regulation." Accordingly, certain assets and liabilities that result from the regulated ratemaking process are recorded that would not be recorded under accounting principles generally accepted in the United States for nonregulated entities.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

Transwestern considers as cash equivalents all highly liquid short-term investments with maturities of three months or less at the time of purchase. These investments are accounted for at cost, which approximates estimated fair value.

Revenue Recognition

Gas transportation and sales revenue are recognized when the services are provided.

Property. Plant and Equipment

The provision for depreciation and amortization is computed using the straight-line method based on estimated economic or FERC mandated lives. Composite depreciation rates, ranging from 1.2% to 10.0%, are applied to functional groups of property having similar economic characteristics.

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(1) Nature of Operations and Summary of Significant Accounting Policies (continued)

Transwestern charges the cost of repairs to operating and maintenance expense. Costs of replacements and renewals of units of property are capitalized. The original cost of property retired is charged to accumulated depreciation and amortization, net of salvage and removal costs. No retirement gain or loss is included in the results of operations except in the case of sales or exceptional retirements of operating units.

The accrual of allowance for funds used during construction (AFUDC) is a utility accounting practice calculated under guidelines prescribed by the FERC and capitalized as part of the cost of utility plant. It represents the cost of servicing the capital invested in construction work-in-progress. Such AFUDC has been segregated into two component parts — borrowed and equity funds. The allowance for borrowed and equity funds used during construction totaled $2.0 million and $.6 million for 2002 and 2001, respectively, and is included in "Other Income" and "Interest expense and related charges, net", respectively, in the Statements of Operations.

Goodwill

Transwestern adopted SFAS No, 142, "Goodwill and Other Intangible Assets," effective January 1, 2002. Transwestern considers the amount categorized by the FERC as an "acquisition adjustment" to be goodwill as defined in SFAS No. 142 and ceased amortization of such amount upon the adoption of SFAS No. 142. As a result of the adoption of SFAS No. 142, Transwestern has reclassified $294.2 million from property, plant and equipment and $103.0 million from deferred income taxes to goodwill. Transwestern performed a transition impairment test upon adoption and recognized no adjustment to the intangible asset. Transwestern has no other intangible assets subject to amortization as provided in SFAS No. 142. !n the prior year, Transwestern recognized $6.0 million in amortization expense related to this asset.

System Gas

Transwestern accounts for system balancing gas using the fixed asset accounting model established under FERC Order No. 581. Under this approach, system gas volumes are classified as fixed assets and valued at historical cost. Encroachments upon system gas are valued at current market.

Income Taxes

Transwestern is included in the consolidated federal and state income tax returns filed by Enron. Pursuant to a tax allocation arrangement, Enron will pay to each subsidiary an amount equal to the tax benefits realized in Enron's consolidated federal income tax return resulting from the utilization of the subsidiary's net operating losses and / or tax credits, or each subsidiary will pay to Enron an amount equal to the federal income tax computed on its separate company taxable income less the tax benefits associated with net operating losses and/or tax credits generated by the subsidiary which are utilized in Enron's consolidated federal income tax return (see Note 2). To the extent a state requires or permits a consolidated, combined or unitary tax return to be filed and such return includes any of Enron's subsidiaries, the principles expressed with respect to the consolidated federal income tax allocation apply for settlement of state taxes.

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(1) Nature of Operations and Summary of Significant Accounting Policies (continued)

Transwestern accounts for income taxes under the provisions of SFAS No. 109, "Accounting for Income Taxes," which provides for an asset and liability approach to accounting for income taxes. Under this approach, deferred tax assets and liabilities are recognized based on anticipated future tax consequences attributable to differences between financial statement carrying amounts of assets and liabilities and their respective tax bases (see Note 2).

Computer Software

Transwestern's accounting policy for the costs of computer software (all of which is for internal use only) is to capitalize direct costs of materials and services consumed in developing or obtaining software, including payroll and payroll-related costs for employees who are directly associated with and who devote time to the software project. Costs may begin to be capitalized once the application development stage has begun. All other costs are expensed as incurred. Transwestern amortizes the costs at a rate of 10% per year. Impairment is evaluated based on changes in the expected usefulness of the software. Transwestern has capitalized software costs, net of amortization, of $4.9 million and $5.5 million at December 31, 2002 and 2001, respectively.

Materials and Supplies

Materials and supplies are valued at actual cost. Materials transferred from the warehouse are priced at average cost. Transwestern took a charge of $2.8 million for obsolete compression inventory at December 31, 2002.

Environmental Expenditures

Expenditures that relate to an existing condition caused by past operations, and do not contribute to current or future revenue generation, are expensed. Environmental expenditures relating to current or future revenues are expensed or capitalized as appropriate based on the nature of the costs incurred. Liabilities are recorded when environmental assessments and/or clean ups are probable and the costs can be reasonably estimated.

Recently Issued Accounting Pronouncements

In August 2001, the FASB issued SFAS No. 143, "Accounting for Asset Retirement Obligations." SFAS No. 143, which must be applied to fiscal years beginning after June 15, 2002, addresses financial accounting and reporting for obligations associated with the retirement of tangible long-lived assets and the associated asset retirement costs. Management does not expect that Transwestern's adoption of SFAS No. 143 will have any material impact on its financial condition or results of operations.

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(1) Nature of Operations and Summary of Significant Accounting Policies (continued)

In July 2002, the FASB issued SFAS No. 146, "Accounting for Costs Associated with Exit or Disposal Activities." This statement will require recognition of costs associated with exit or disposal activities when they are incurred, rather than when a commitment is made to an exit or disposal plan. Examples of costs covered by this guidance include lease termination costs, employee severance costs associated with a restructuring, discontinued operations, plant closings or other exit or disposal activities. This statement is effective for fiscal years beginning after December 31, 2002, and will impact any exit or disposal activities initiated after January 1, 2003.

Reclassifications

Certain reclassifications have been made to the prior year's financial statements to conform to the current year presentation.

(2) Income Taxes

The principal components of Transwestern's net deferred income taxes at December 31, 2002 and 2001, respectively, are as follows (in thousands):

December 31, 2002 2001 Deferred income tax assets Regulatory and other reserves $9,336 $8,519 Bad debt reserve 74,389 318,575 Net operating loss carryforward 169,429 — Valuation allowance — net operating loss (23.296) — 229.858 327.094 Deferred income tax liabilities Depreciation and amortization (146,126) (130,089) Other (25,167) (15.107) (171,293) (145,196) Net deferred income tax assets $58565 $181.898 The net operating loss carryforward will expire December 31, 2022.

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(2) Income Taxes (continued)

Total income tax expense (benefit) is summarized as follows (in thousands):

2002 2001 Payable currently Federal $(53,725) $41,392 State (18.255 7.506 (71,980) 48.898 Payment deferred Federal 92,171 (271,011) State 31,162 (48.765) 123.333 (319.776) Total income tax expense/(benefit) $51.353 $(270.878) The differences between taxes computed at the U.S. Federal statutory rate and Transwestern's effective rate are as follows (in thousands): 2002 2001 Statutory federal income tax $25,235 $(244,082) Net state income tax 2,800 (26,818) Valuation allowance — net operating loss 23,296 — Other 22 22 Total income tax expense/(benefit) $51,353 $(270.878) (3) Short-Term Debt

On November 8, 2002, Transwestern entered into an amendment of its November 19, 2001 $550.0 million revolving credit facility agreement. The Credit Agreement is secured by all of the common stock of Transwestern and, subject to certain exceptions, all other assets of Transwestern. $412.5 million of the proceeds of the Credit Agreement were loaned to Enron. In addition, Transwestern assumed an Enron obligation to Citibank of $137.5 million, which was recorded as an additional advance to Enron. This November 8, 2002 amendment and waiver (the "Second Amendment"), described in more detail below, converted the Credit Agreement from a revolving credit agreement to a term loan, extended the maturity date to November 6, 2003, and reduced aggregate commitments under the facility to $545.0 million. The interest rate in effect under the Credit Agreement at December 31, 2002 was 5.42%. The estimated fair value of Transwestern's short-term debt at December 31, 2002 was $545.0 million.

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(3) Short-Term Debt (continued)

As a condition precedent to the Credit Agreement, Enron completed a corporate restructuring of Transwestern designed to further separate Transwestern from Enron and its other affiliates, which has allowed Transwestern to obtain an Issuer's Credit Rating from Standard Poor's based on its own creditworthiness. This restructuring involved formation of a new stock holding company, TW Holdings, and a voting trust, TPC Voting Trust (the "Trust"), with Wilmington Trust Co. ("Wilmington") as the voting trustee. ETS contributed all of the stock of Transwestern to TW Holdings, in exchange for all of the stock of TW Holdings. TW Holdings then contributed 20% of the stock of Transwestern to the Trust in exchange for all of the beneficial interests of the Trust. Both the shares of Transwestern and the beneficial interests of the Trust were pledged to the lenders. Transwestern's Articles of Incorporation were amended to require the unanimous approval of its Board of Directors and stockholders to: a) merge or consolidate with any entity; b) sell, lease or transfer all, or substantially all, of its assets to any entity; c) acquire all, or substantially all, of the assets or capital stock or other ownership interest of any other entity; d) institute, or consent to, bankruptcy, insolvency or similar proceedings or actions; e) make any assignment for the benefit of others; f) issue any additional shares of common stock or any security convertible into share of common stock; or, g) make any change to its Articles of Incorporation. The Trust's Voting Trust Agreement names Wilmington as the Voting Trustee, and empowers Wilmington to exercise all voting rights and powers granted under the shares of Transwestern contributed to the Trust. Wilmington is directed to disapprove or otherwise reject any of the following actions, each of which require a unanimous vote of approval of stockholders as described above: a) any amendment or modification to Transwestern's articles of incorporation; b) merger or consolidation with any other corporation or entity, or sale, lease or other transfer of substantially all of Transwestern's assets to another corporation or entity; c) any action by Transwestern to dissolve, liquidate, seek a proceeding of bankruptcy or insolvency, or admit in writing its inability to pay debts when due; or d) the authorization of additional common shares, or securities convertible into common shares, or any other action that would result in the Trust holding less than 20% of the voting power of Transwestern. In addition, Transwestern has ended its intercompany borrowing and cash management program, and is restricted from making dividends or advancing any funds to Enron or its affiliates.

Subsequent to Enron's bankruptcy filing on December 2, 2001, Transwestern established reserves on 100% of all intercompany balances due to it from Enron, thus significantly reducing its tangible net worth. At December 31, 2001, Transwestern was in default of certain debt covenants contained in the Credit Agreement as a result of such developments. The most significant of those covenants required Transwestern to maintain a tangible net worth of no less than $750.0 million. Transwestern obtained a waiver from the lenders for this event of default. The First Amendment and Waiver to the Credit Agreement, dated April 30, 2002, amended the amount of the tangible net worth test to $400 million and waived the event of default, which occurred as a result of the bankruptcy of Enron and revised certain other terms of the Credit Agreement.

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(3) Short-Term Debt (continued)

The Second Amendment and Waiver to the Credit Agreement, dated November 8, 2002, converted the Credit Agreement to a term loan, extended the maturity date to November 6, 2003, reduced the maximum aggregate advances under the facility to $545.0 million, increased the margins payable for base rate and LIBOR advances, automatically reduced the aggregate commitments when voluntary early payments are made on the loan facility, and incorporated new provisions for required amortization of the facility. These provisions require a ratable reduction of outstanding commitments based on: i) minimum quarterly commitment reductions of $10.0 million, ii) quarterly commitment reductions of 50% of excess cash flow, as defined in the amendment, and iii) mandatory commitment reductions for any asset sale, equity issuance, extraordinary receipts or capital markets debt refinancing. The Second Amendment also waived various defaults due to delinquencies for providing financial information and officer's certificates under the Credit Agreement. As of December 31, 2002, the credit facility was fully funded.

On December 31, 2002, Transwestern was in default under the Second Amendment for failure to disclose a guaranty provided by Transwestern to one of Enron's affiliates conducting business in Argentina. A waiver of this event of default was obtained on March 3, 2003 (see Note 9 and Note 11).

Standard Poor's issued a BB Issuer's Credit Rating to Transwestern on October 4, 2002, based upon Transwestern's own creditworthiness, and Standard Poor's judgment of the reliability and enforceability of the corporate restructuring described above. Management believes this will allow Transwestern to refinance amounts due under the Credit Agreement when such amounts become due in November 2003, or to obtain new financing that will enable Transwestern to repay the debt on a timely basis. Management believes that Transwestern has sufficient collateral and borrowing capacity to allow it to successfully complete such a transaction, to remain current on its debt obligation and to continue as a going concern.

(4) Derivative Instruments

The FASB issued, and subsequently amended, SFAS No. 133, "Accounting for Derivative Instruments and Hedging Activities", which was adopted by the Company on January 1, 2001. Provisions in SFAS No. 133, as amended, affect the accounting and disclosure of certain contractual arrangements and operations of the Company, Under SFAS No. 133, as amended, all derivative instruments are recognized in the balance sheet at their fair values and changes in fair value are recognized immediately in earnings, unless the derivatives qualify and are designated as hedges of future cash flows, fair values, net investments or qualify and are designated as normal purchases and sales. For derivatives treated as hedges of future cash flows, the effective portion of changes in fair value is recorded in other comprehensive income until the related hedged items impact earnings. Any ineffective portion of a hedge is reported in earnings immediately. Derivatives treated as normal purchases or sales are recorded and recognized in income using accrual accounting. The market prices used to value these transactions reflected management's best estimate considering various factors including closing exchange and over-the-counter quotations, time value and volatility factors underlying the commitments.

On January 1, 2001, Transwestern recorded the impact of the adoption of SFAS No. 133, as amended, as a cumulative effect adjustment of $21.2 million loss in "Accumulated Other Comprehensive Income (Loss)" (OCI), a component of stockholders' equity.

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(4) Derivative Instruments (continued)

Transwestern enters into derivative instruments, such as forwards, swaps and other contracts, in order to hedge certain non-trading risks, including interest rate risk and commodity price risk. Transwestern primarily uses cash flow hedges, for which the objective is to provide protection against variability in cash flows due to commodity price risk and interest rate risk. Transwestern accounts for such hedging activity by initially deferring the gain or loss related to the fair value changes in derivative instruments in OCI. The deferred change in fair value is then reclassified into income concurrently with the recognition in income of the cash flow item hedged.

During 2001, Transwestern entered into financial swap contracts with an Enron affiliate to hedge the value of certain negotiated transportation agreements which had a transportation rate dependent on the difference between the market price of gas at the delivery and receipt points. On December 31, 2001, the value of the financial swap contracts was $32.1 million. The unrealized gains recorded in OCI continued to amortize over the life of the hedged items. During 2002, $32.1 million was reclassified to revenues in connection with forecasted transactions that were no longer considered probable of occurring due to a regulatory proceeding that led to the termination of the negotiated transportation agreements.

(5) Comprehensive Income (Loss)

Comprehensive income (loss) includes the following components (in thousands):

December 31, 2002 2001 Net income $20,746 $(426,499) Other comprehensive income: Derivative instruments: Cumulative effect of accounting change — (21,216) Net effective income on derivative instruments — 48,633 Reclassification in earnings of previously deferred (gains) and losses on derivative instruments $(32,088) $4,671 Total comprehensive (loss) $(11,342) $(394,411) Transwestern did not record a deferred income tax provision for the OCI components above.

(6) Accounts Receivable and Related Activity Transwestern has a concentration of customers in the electric and gas utility industries. This concentration of customers may impact Transwestern's overall exposure to credit risk, either positively or negatively, in that the customers may be similarly affected by changes in economic or other conditions. However, management believes that the portfolio of receivables, which are primarily obligations of local gas distribution companies (LDC's), is a low risk due to regulatory mandates regarding LDC's obligations to deliver gas to their customers, minimizing potential credit risk.

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(6) Accounts Receivable and Related Activity (continued)

The following customers accounted for a significant portion of Transwestern's transportation revenues for the year ended December 31, 2002: Southern California Gas Company, 22%; Pacific Gas and Electric Company, 7%, and BP Energy Co, 7%. SoCalGas exercised its contractual right to release a total of 457 million British thermal units per day (MMBtu/d) of firm capacity on November 1, 1996, while retaining 306 MMBtu/d of firm capacity through October 31, 2005. The agreement regarding cost allocation for this capacity is discussed in Note 8.

During 2001, the California power market was significantly impacted by the increase in wholesale power prices. On April 6, 2001, PGE filed for bankruptcy protection under Chapter 11 of the U.S. Bankruptcy Code. This event had no material impact on the financial position or results of operations of Transwestern for the year ended December 31, 2002. Transwestern continues to provide transportation services to PGE on a basis that addresses credit risk. Due to the uncertainties surrounding the California power situation, management cannot predict the ultimate outcome, but believes these matters will not have a material adverse impact on Transwestern's financial position or results of operations (see Note 9).

(7) Employee Benefit Plans

The employees of the Company participate in large part in the Enron benefit plans. During the years ended December 31, 2002 and 2001, Transwestern was charged $5.8 million and $4.4 million, respectively, for all such benefits.

Enron maintains a pension plan which is a noncontributory defined benefit plan covering certain Enron employees in the United States and certain employees in foreign countries. The basic benefit accrual is in the form of a cash balance of 5% of eligible annual base pay. The cost of the plan charged by Enron to Transwestern was $.4 million in 2002 and not significant in 2001.

Enron has initiated steps to terminate the Enron Corp. Cash Balance Plan. Effective January 1, 2003, Enron suspended future 5% compensation accruals under the Cash Balance Plan. Each employee's accrued benefit will continue to be credited with interest based on ten-year Treasury Bond yields. The Cash Balance Plan is currently underfunded, if such Plan were to terminate while underfunded, claims with respect to the underfunded benefit liability could be asserted, jointly and severally, against each member of the Enron controlled "group of corporations" within the meaning of Section 414 of the Tax Code, and certain other Enron affiliates. Further, Enron management has informed Transwestern management that the Pension Benefit Guaranty Corporation (PBGC) has filed claims in the Enron bankruptcy cases. The claims are duplicative in nature, representing unliquidated claims for PBGC insurance premiums (the "Premium Claims") and unliquidated claims for due but unpaid minimum funding contributions (the "Contribution Claims") under the Internal Revenue Code of 1986, as amended (the "Tax Code"), 29 U.S.C. § 412(a) and 1082 and claims for unfunded benefit liabilities (the "UBL Claims"). Enron and the relevant sponsors of the defined benefit plans are current on their PBGC premiums and their contributions to the pension plans; therefore, Enron has valued the premium claims and the Contribution Claims at $-0. The total amount of the UBL Claims is $305.5 million (including $271.0 million for the Enron Plan). In addition, Enron management has informed Transwestern management that the PBGC has informally alleged in pleadings filed with the bankruptcy court that the UBL Claim related to the Enron Plan could increase by as much as 100%. PBGC has provided no support (statutory or otherwise) for this assertion and Enron management disputes the validity of any such claim.

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(7) Employee Benefit Plans (continued)

Transwestern's net periodic post-employment benefit cost charged by Enron was $.5 million in both 2002 and 2001.

A retiree of Transwestern was covered under a deferred compensation plan managed and funded by an Enron subsidiary, now in bankruptcy. The present value of the total distribution remaining is $.7MM as of December 31, 2002.

(8) Rate Matters and Regulatory Issues

Rate matters and regulatory issues are regulated by the FERC. As a result, these operations are subject to the provisions of SFAS No. 71, "Accounting for the Effects of Certain Types of Regulation," which recognizes the economic effects of regulation and, accordingly, Transwestern has recorded regulatory assets and liabilities related to such operations. Transwestern evaluates the applicability of regulatory accounting and the recoverability of these assets and liabilities through rates or other contractual mechanisms on an ongoing basis.

The principal components of Transwestern's regulatory assets at December 31, 2002 and 2001 are as follows (in thousands):

2002 2001 Current regulatory assets Deferred contract reformation costs $1,290 $1,290 Deferred loss on receivables 867 867 Annual cost adjustment 1,065 981 Litigation costs 760 760 Other 2,744 2,746 $6.726 $6.644 Non current regulatory assets Accumulated reserve adjustment $45,002 $45,602 Deferred contract reformation costs 3,576 5,244 Deferred tax associated with AFUDC gross-up 7,056 7,325 Deferred loss on receivables 2,456 3,322 Litigation costs 2,153 2,915 Other 7,713 9,374 $67,956 $73,782 At December 31, 2002, substantially all of Transwestern's regulatory assets and liabilities are recoverable in rates.

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(8) Rate Matters and Regulatory Issues (continued)

The accumulated reserve adjustment included in the table above resulted from a settlement agreement dated May 2, 1995 (May 2, 1995 Settlement) further described below. The settlement approved Transwestern's proposal to refunctionalize certain facilities from production and gathering to transmission, and from transmission to production and gathering. As directed by the FERC Order (Docket No. RP95-271-000) issued upon approval of the settlement, Transwestern established a regulatory asset for an accumulated reserve adjustment of $50,1 million, which represents the difference between recorded amounts of accumulated depreciation (determined on a vintage basis) and approved amounts of accumulated depreciation based on remaining reserves related to the gathering facilities. The accumulated reserve adjustment is being amortized at a 1.2% annual rate. Concurrent with the amortization, Transwestern records an entry to reduce depreciation expense and reduce accumulated amortization. This is based on management's interpretation of the settlement, which requires the amount to be amortized but does not permit recovery through rates. Management believes that these entries are appropriate based on the intent of the settlement.

Transwestern is involved in several rate matters and regulatory issues, the significant items of which are discussed below.

Since 1988, Transwestern has filed approximately $278.7 million in transition costs (deferred contract reformation costs) with the FERC under FERC Order Nos. 500 and 528, providing for recovery from customers of approximately $215.5 million. Of total transition costs incurred, $4.9 million remains to be collected as of December 31, 2002 over the period ending October 31, 2006.

Anticipating a turnback by SoCalGas of approximately 457 MMBtu/d of firm capacity on November 1, 1996, Transwestern entered into the May 2, 1995 Settlement with its customers whereby the costs associated with the turnback capacity will be shared by Transwestern and its current firm customers. This cost sharing mechanism ended October 31, 2001. On December 31, 2002, unsubscribed capacity relating to the SoCalGas turnback was 88 MMBtu/d. in addition to this cost sharing mechanism, Transwestern and its current firm customers also agreed to contract settlement rates through 2006, and agreed that Transwestern would not be required to file a new rate case to become effective prior to November 1, 2006. The settlement was approved on July 27, 1995,

On May 21, 1996, Transwestern entered into a settlement (May 21, 1996 Settlement) with its customers amending the May 2, 1995 Settlement and resolving numerous regulatory issues on Transwestern's system. The May 21, 1996 Settlement resolved all issues involving recovery of unrecovered purchased gas costs and all costs included in Transwestern's alternate recovery mechanism (PGAR costs) filed in Docket No. RP94-227-000. In that regard, the settlement provided that: (i) Transwestern's collection of PGAR costs through the surcharge mechanism would total $5,368,940, reflecting fifty percent (50%) of the principal and interest as filed in Docket No. RP94-227-000, and (ii) all pending pleadings including all court appeals would be withdrawn. On October 16, 1996 the FERC approved the May 21, 1996 Settlement.

In July 2002, the FERC issued a Notice of Inquiry (NOI) that seeks comments regarding its 1996 policy of permitting pipelines to enter into negotiated rate transactions. The FERC is now reviewing whether negotiated rates should be capped, whether or not a pipeline's "recourse rate" (a cost-of-service based rate) continues to safeguard against a pipeline exercising market power, as well as other issues related to negotiated rate programs. At this time, the Company cannot predict the outcome of this NOI.

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(8) Rate Matters and Regulatory Issues (continued)

On August 1, 2002, the FERC issued a NOPR requiring that all cash management or money pool arrangements between a FERC regulated subsidiary and a non-FERC regulated parent must be in writing, and set forth: the duties and responsibilities of cash management participants and administrators; the methods of calculating interest and for allocating interest income and expenses; and the restrictions on deposits or borrowings by money pool members. The NOPR also requires specified documentation for all deposits into, borrowings from, interest income from, and interest expenses related to, these arrangements. Finally, the NOPR proposed that as a condition of participating in a cash management or money pool arrangement, the FERC regulated entity maintain a minimum proprietary capital balance of 30 percent, and the FERC regulated entity and its parent maintain investment grade credit ratings. The FERC held a public conference on September 25, 2002 to discuss the issues raised in the comments. Representatives of companies from the gas and electric industries participated on a panel and uniformly agreed that the proposed regulations should be revised substantially and that the proposed capital balance and investment grade credit rating requirements would be excessive. At this time, the Company cannot predict the outcome of this NOPR.

Also on August 1, 2002, the FERC's Chief Accountant issued an Accounting Release, to be effective immediately, providing guidance on how companies should account for money pool arrangements and the types of documentation that should be maintained for these arrangements. However, the Accounting Release did not address the proposed requirement that the FERC regulated entity maintain a minimum proprietary capital balance of 30 percent and that the entity and its parent have investment grade credit ratings. Requests for rehearing were filed on August 30, 2002. The FERC has not yet acted on the rehearing requests.

Transwestern believes, based on its experience to-date, that the ultimate resolution of Transwestern's regulatory matters will not have a material adverse effect on its financial position or results of operations.

(9) Litigation and Other Contingencies

Transwestern is party to various claims, litigation and other contingent issues, the significant items of which are discussed below.

Grynberg v. Enron, et al. (97D-1421 Dist. Colo.). The plaintiff has filed actions against a number of Enron companies, including Transwestern, in the U.S. District Court for the District of Colorado, for damages for mis-measurement of gas volumes and Btu content, resulting in lower royalties to mineral interest owners. Transwestern believes that its measurement practices conformed to the terms of its FERC Gas Tariff, which is filed with and approved by FERC. As a result, Transwestern believes that it has meritorious defenses (including FERC-related affirmative defenses, such as the filed rate/tariff doctrine, the primary/exclusive jurisdiction of FERC, and the defense that Transwestern complied with the terms of its tariff) to the complaint and is defending the suit vigorously.

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(9) Litigation and Other Contingencies (continued)

Quinque Operating Company (Ditto) v. PGE, et al., Cause No. 99CV30; Dist. Ct. Stevens Co., Kansas. The plaintiff has filed actions against a number of parties, including Transwesiern, in a Kansas state district court for damages for mis-measurement of gas volumes and Btu content, resulting in lower royalties. Transwestern believes that its measurement practices conformed to the terms of its FERC Gas Tariff, which is filed with and approved by FERC. As a result, Transwestern believes that it has meritorious defenses (including FERC-related affirmative defenses, such as the filed rate/tariff doctrine, the primary/exclusive jurisdiction of FERC, and the defense that Transwestern complied with the terms of its tariff) to the complaint and is defending the suit vigorously.

In February 2001, Transwestern filed negotiated rate transactions in Docket Nos. RPS7-288-009, — 010, — 011, and — 012 with Sempra Energy Trading ("Sempra") and Richardson Products Company ("Richardson") containing index-based rates. On March 2, 2001, the FERC issued an order accepting Transwestern's negotiated rate transactions in the above-referenced proceedings, subject to refund and subject to a further FERC order on the merits. A hearing was subsequently held on August 29, 2001. Based on the testimony and other evidence presented at the hearing, the presiding administrative law judge issued findings of fact and law favorable to Transwestern. Subsequent to the filing of the negotiated rate transactions in Docket Nos. RP97-288-009, — 010, — 011, and — 012, Transwestern filed additional negotiated rate transactions in other dockets. The FERC also accepted those transactions, subject to refund and subject to the outcome of the proceedings in Docket Nos. RP97-288-009, — 010, — 011, and — 012. On July 17, 2002. the FERC issued an order that rejects the findings of the administrative law judge and that requires Transwestern to refund the amounts by which the negotiated rate transactions with Sempra and Richardson exceeded Transwestern's applicable maximum tariff rates. In the order, the FERC states that Transwestern violated their terms of its FERC Gas Tariff and its website. Transwestern subsequently negotiated with its customers a settlement of all pending negotiated rate proceedings with the exception of the rate proceedings in connection with the Red Rock Expansion Project. This settlement has been approved by FERC and Transwestern made the refunds of $9.9 million (including interest of $1.1 million), required by the settlement on March 14, 2003. Transwestern's balance sheets reflect accruals of $10.0 million at December 31, 2002 and 2001, for this issue.

On August 1, 2002, the Federal Energy Regulatory Commission issued an Order to Respond ("August 1 Order") to Transwestern Pipeline Company. The order required Transwestern, within 30 days of the date of the order, to provide written responses stating why the FERC should not find that: (a) Transwestern violated FERC's accounting regulations by failing to maintain written cash management agreements with Enron; and (b) the secured loan transactions entered into by Transwestern in November 2001 were imprudently incurred and why the costs arising from such transactions should be passed on to ratepayers. Transwestern filed a response to the August 1 Order and subsequently entered into a settlement with the FERC staff that resolved, as to Transwestern, the issues raised by the August 1 Order. The FERC has approved this settlement; however, a group of Transwestern's customers have filed a request for clarification and/or rehearing of the FERC order approving the settlement. This customer group claims that there is an inconsistency between the language of the settlement agreement and the language of the FERC order approving the settlement. This alleged inconsistency relates to Transwestern's ability to flow through to its ratepayers the costs of any replacement or refinancing of the secured loan transactions entered into by Transwestern in November 2001. Transwestern has filed a response to the customer group's request for rehearing and/or clarification and this matter is currently awaiting FERC action.

TRANSWESTERN PIPELINE COMPANY NOTES TO FINANCIAL STATEMENTS (CONTINUED)

(9) Litigation and Other Contingencies (continued)

Transwestern is subject to extensive federal, state and local environmental laws and regulations. These laws and regulations require expenditures in connection with the construction of new facilities, the operation of existing facilities and for remediation at various operating sites. The implementation of the Clean Air Act Amendments is expected to result in increased operating expenses. These increased operating expenses are not expected to have a material impact on Transwestern's financial position or results of operations.

Transwestern conducts soil and groundwater remediation at a number of its facilities. In 2002 and 2001 these costs were $2.5 million and $.4 million, respectively. Using a discount rate of 3 percent, the net present value of the costs over the next five years is expected to be: 2003 — $2.3 million, 2004 — $1.7 million, 2005 — $.9 million, 2006 — $.3 million and 2007 — $.2 million. The net present value of expenditures thereafter is estimated to be $1.0 million for soil and groundwater remediation. The net present value accrual is recorded in operating and maintenance expense.

Transwestern incurred, and continues to incur, certain costs related to polychlorinated biphenyls (PCBs) that migrated into customer's facilities. These PCBs were originally introduced into the Transwestern system through use of a PCB-based lubricant in the late 1960's and 1970's. Because of the continued detection of PCBs in the customer's facilities downstream of Transwestern's Topock station, Transwestern continues to take measures to contain and remove the PCBs. Costs of these remedial activities for 2002 and 2001 were $2.8 million and $.5 million, respectively. Costs are estimated to be $1.0 million in 2003. Cost estimates are obtained from Transwestern's customers and are not currently available beyond 2003, however, the costs are not expected to have a material impact on Transwestern's financial position or results of operations.

As discussed in Note 6, in 2001 the California power market was significantly impacted by the increase in wholesale prices. On April 6, 2001, PGE filed for bankruptcy protection under Chapter 11 of the U.S. Bankruptcy Code. (PGE has historically been a significant customer of Transwestern). This event had no material impact on the financial position or results of operations of Transwestern for the year ended December 31, 2002. Transwestern continues to provide transportation services to PGE on a basis that addresses credit risk. Management cannot predict the final outcome of this situation or the uncertainties surrounding the California power situation. However, as a result of the basis on which Transwestern is providing transportation services to PGE and the significant demand for capacity on Transwestern's pipeline system to the California border, management continues to believe these matters will not have a material adverse impact on Transwestern's financial position or results of operations.

The Department of Revenue of the State of Colorado ("DOR") has assessed Transwestern $.6 million in sales and use taxes and $.6 million in penalties and interest relating to the purchase by Transwestern of an undivided interest in certain pipeline facilities located in Colorado from Northwest Pipeline Corporation. !n addition, the DOR has assessed Transwestern additional amounts for taxes relating to the use of compressor fuel at facilities located in the State of Colorado. The amount currently subject to assessment is approximately $.5 million, and it is anticipated that additional amounts will be assessed as fuel is consumed on a prospective basis.

(9) Litigation and Other Contingencies (continued)

One of Transwestern's affiliates participated in the acquisition of a license to operate a natural gas pipeline in Argentina in 1992. Transwestern has guaranteed the performance obligations of that affiliate to certain joint venture partners of that affiliate and has agreed to provide technical support to that affiliate in connection with the operation of the pipeline, in addition, at the time of the acquisition, Transwestern's net worth was used to satisfy certain net worth requirements established by the Argentine government relating to the acquisition of the license to operate such pipeline.

While it is not possible to predict with certainty the final outcome of the aforementioned litigation and other contingencies, except for the accruals discussed above, management believes that the ultimate resolution of these matters will not have a material adverse effect on Transwestern's financial position or results of operations.

(10) Related Party Transactions

Transwestern recorded sales, transportation and other revenue from affiliates approximating $-0-and $6,5 million in 2002 and 2001, respectively.

On December 2, 2001, Enron and certain of its subsidiaries filed voluntary petitions under Chapter 11 of the Bankruptcy Code. As a result, a $784.7 million note receivable from Enron was reserved due to the uncertainty regarding Enron's ability to repay. In 2002, the value of the receivable was determined by Transwestern management to be substantially impaired. As a result, the receivable was completely written off against the reserve for book purposes and 80%, ($628.5 million) was written off for tax purposes creating a $149.5 million net operating loss carry forward (see Note 2). Enron is utilizing a portion of the net operating loss which is reflected as a receivable from parent.

During 2001, Transwestern was a party to natural gas commodity price swaps with an Enron affiliate. In December 2001, as a result of the failure by such affiliate to perform its obligations under the price swaps, Transwestern terminated such price swaps with its affiliate and established receivables of $34.1 million. These receivables are fully reserved by Transwestern.

During 2002, Transwestern received payments from transportation customers utilizing capacity released by Enron North America Corp. (ENA). These payments totaled $.6 million, which reduced the reserve established in December 2001 due to ENA's bankruptcy.

Transwestern has entered into compression services agreements with Enron Compression Services Company (ECS), an Enron affiliate that is not in bankruptcy and continues to perform under the terms of such agreements. The agreements require Transwestern to pay ECS a compression service charge in cash and in MMBtus of natural gas to provide electric horsepower capacity and related horsepower hours to be used to operate the Bisti, Bloomfield, and Gallup electric compressor stations located in New Mexico. ECS is required to pay Transwestern a monthly operating and maintenance fee to operate and maintain the facilities. On March 25, 2003, FERC issued a show cause order to ECS that requires ECS to demonstrate why it did not violate the terms of its blanket natural gas marketing authorization from FERC when it allegedly engaged in certain transactions on the "Enron Online" electronic trading platform. If ECS fails to demonstrate that it did not violate the terms of such authorization, this could have a material impact on ECS' ability to perform under its compression services agreements with Transwestern, since a significant portion of the consideration that Transwestern pays to ECS under such agreements is in the form of natural gas that is delivered to ECS and that ECS resells to third parties under such FERC authorization.

(10) Related Party Transactions (continued)

Transwestern accrued administrative expenses from Enron and affiliated service companies of approximately $13.8 million and $10.8 million in 2002 and 2001, respectively. These costs are based on usage, or where no direct method is reasonable, Transwestern's components of gross property, plant and equipment, gross margin and annualized payroll as a percentage of all Enron companies.

Related to Enron's bankruptcy, the bankruptcy judge authorized an overhead expense allocation methodology on November 25, 2002. The Company's final allocation for 2002 has not been determined at this time. In compliance with the authorization, recipient companies subject to regulation and rate base constraints may limit amounts remitted to Enron to an amount equivalent to 2001, plus quantifiable adjustments. The Company has invoked this limitation in the calculation of expenses accrued for 2002.

(11) Subsequent Events

On March 5, 2003, Transwestern and the Banks reached agreement on the Third Amendment and Waiver to the Credit Agreement (the "Third Amendment"), which waived the default under the Second Amendment due to Transwestern's failure to disclose the existence of the guaranty to Enron's Argentinean affiliate (see Note 3 and Note 9). In addition, the Third Amendment added any claim under that guaranty as an Event of Default.

In March 2003, Transwestern has entered into discussions with ECS to negotiate a settlement of volume undertake, which is a condition of the compression services agreement (see Note 10). Transwestern believes the settlement will result in a payment of approximately $.7 million to ECS and has recorded an accrual in operating and maintenance expense in 2002.

After reviewing bids for the sale of Enron's 100% interest in Transwestern, and thoroughly reviewing the options, the Enron Board of Directors voted on March 19, 2003 to move forward with the creation of a new operating entity which would purchase Enron's interest in Transwestern and other domestic pipeline assets and related service companies. The formation of the new entity will require various board, bankruptcy court and regulatory approvals in connection with Enron's plan of reorganization.

Appendix J: Crosscountry Financial Projections — 2003-2006

Basis of Presentation

This Appendix includes a financial forecast for the years 2003 through 2006 and the associated assumptions behind the forecast (the "Crosscountry Projections"). The Crosscountry Projections for the fiscal year ended December 31, 2003 include actual results through September 30, 2003. The Crosscountry Projections should not be used without the associated assumptions, which are based upon the anticipated future performance of Transwestern, Citrus and Northern Plains, industry performance, general business and economic conditions and other matters, most of which are beyond the control of the Debtors. While the CrossCountry Projections were prepared in good faith and the assumptions, when considered on an overall basis, are believed to be reasonable in light of the current circumstances, it is important to note that there can be no assurance that such assumptions will be realized, and Creditors must make their own determinations as to the reasonableness of such assumptions and the reliability of the CrossCountry Projections. Therefore, although the CrossCountry Projections are presented with numerical specificity, the actual results achieved during the period projected will vary from the projected results and some of the variations could be material. Accordingly, no representation can be, or is being, made with respect to the accuracy of the CrossCountry Projections or the ability of CrossCountry to achieve the projected results of operations. In deciding whether to vote to accept or reject the Plan, holders of Claims entitled to vote on the Plan must make their own determinations as to the reasonableness of such assumptions and the reliability of the CrossCountry Projections. See Section XIV "Risk Factors and Other Factors to be Considered."

The financial information for CrossCountry is presented on a pro forma basis, after giving effect to the transactions contemplated by the CrossCountry Contribution and Separation Agreement regarding the contribution of the Pipeline Businesses.

Assumptions

Information relating to certain assumptions used in preparing the CrossCountry Projections is set forth below.

A. General.

1. Methodology. The Income Statement, Balance Sheet and Cash Flow Statement for the 2003 fiscal year are shown on an aggregated basis as if CrossCountry had owned the interests that are expected to comprise CrossCountry for the full year of 2003 and are based upon the actual results for the first nine months and a forecast for the last three months of the year ending on December 31, 2003.

2. Basis. The financial projections assume a predecessor carryover basis, rather than either utilizing fresh-start reporting as described by the American Institute of Certified Public Accountants Statement of Position 90-7 "Financial Reporting by Entities in Reorganization Under the Bankruptcy Code" or assuming any change in bases as a result of transfer of assets (whether between companies, to trusts or to creditors). Accordingly, the projections only reflect adjustments directly related to the Plan. It is uncertain whether a change in basis resulting from the implementation of the Plan will occur and if it does occur, when it may occur. Therefore, although the projections assume a predecessor carryover basis, it may ultimately be determined that Crosscountry either has the option or is required to use a new basis of accounting at some point in the future following implementation of the Plan.

3. Plan Terms and Consummation. The operating assumptions underlying the revenue and expense forecasts assume the Plan will be confirmed and become effective in 2004, with allowed Claims treated in accordance with the treatment provided in the Plan.

4. Bankruptcy Claims by Transwestern and Citrus. The Crosscountry Projections reflect that 100% of the value of Crosscountry and its subsidiaries' claims against ENE, RMTC, EES and ENA will accrue in 2003 in the amount of $153.4 million The increase in Other Income in 2003 is attributable to Transwestern's income recognition of its Claims. Further, it is assumed that distributions in the form of cash and stock will be made on these Claims over time. Over time, distributions in Claims are reflected in CrossCountry's Projections as decreases in Other Assets and increases in Other Cash Investments. These adjustments are based on estimates as to the timing and amount of distributions. These estimates were utilized for purposes of preparing these projections only and the actual timing and amount of the distributions and recognition of income may vary materially from the assumptions used herein. 5. Economic and Industry Environment. The Crosscountry Projections assume a stable economic environment based on prevailing analyst forecasts. In addition, the CrossCountry Projections assume no significant change in the regulatory and competitive conditions under which CrossCountry currently operates.

6. Equity Incentive Compensation Plan. The CrossCountry Projections do not include any expenses associated with the long-term equity incentive compensation plan anticipated to be adopted by CrossCountry. Refer to Section IX.H., "Equity Compensation Plan."

7. ENE Cash Balance Plan. The CrossCountry Projections do not include any costs associated with the voluntary termination of the ENE Cash Balance Plan.

B. Other

1. Revenues

The CrossCountry Projections assume successful recontracting of available Transwestern and Florida Gas capacity at current rates and, as a result, transportation revenues are expected to be generally stable for 2003-2006, except for increases due to completed expansions by Transwestern and Florida Gas. Increased revenues are expected in the second half of 2005 upon the completion of an expansion by Transwestern. The projected increase in revenues in 2006 reflects a full year of additional capacity provided by the expansion In addition, the CrossCountry Projections reflect the current level of contracts, throughput and rates on Northern Border Partners' existing pipeline systems, with no major expansions planned.

The CrossCountry Projections assume that Crosscountry will continue the Citrus operatorship based on the same terms contained in the operating agreement originally entered into between Citrus and an ENE affiliate. Refer to Section IX.A.l.(b)., "Employees and Pipeline Services" for further information.

2. Rate Case Filings

Pursuant to a previous rate case settlement, Transwestern is expected to file a new rate case in November 2006. It is assumed that there will be no changes from the existing rate case settlement for the remainder of 2006.

Florida Gas filed a rate case on October 1, 2003. New rates for transportation services will become effective April 1, 2004 (FTS-1) and April 1, 2005 (FTS-2), subject to refund based on the outcome of the rate case proceeding. The CrossCountry Projections assume that new rates for both the incremental and non-incremental systems will be designed to recover a pre-tax return on rate base that approximates existing rate levels.

3. Dividends

The CrossCountry Projections assume that CrossCountry will not pay dividends to holders of equity interests in CrossCountry from 2003-2006. In addition, the CrossCountry Projections assume that (i) Citrus will pay cash dividends to its shareholders (including CrossCountry) equal to 100% of all cash over normal liquidity requirements and payment of existing debt as it matures, and (ii) Northern Plains will dividend to CrossCountry 100% of cash distributions received from Northern Border Partners in excess of equity investments and taxes. Historically, Citrus has not paid dividends to its shareholders, and there can be no assurance that it will pay dividends going forward. Refer to Section XIV.H.2.b., "Control over Pipeline Businesses." The CrossCountry Projections assume that the cash distributions Northern Plains will receive from Northern Border Partners will increase 15% per year starting in 2005. It is expected that CrossCountry will contribute the dividends or distributions received from Citrus or Northern Plains from 2004-2006 to Transwestern, and that Transwestern will use the contribution by CrossCountry and any excess cash to pay down its debt (see No. 4, below for a description of such debt).

4. Debt

CrossCountry, as a holding company of the Pipeline Businesses, is not expected to issue any debt during 2003-2006.

Transwestern is expected to refinance its existing revolving credit facility on or before April 30, 2004. Transwestern is expected to enter into new financing arrangements for a $150 million revolver and a $350 million term loan. The term loan is expected to carry an interest rate of LIBOR +3%, and the revolver an interest rate of LIBOR +3.25%. The revolver is expected to have a capacity fee on the withdrawn portion of 0.5%.

5. Capital Expenditures

The CrossCountry Projections reflect one expansion by Transwestern The San Juan expansion will increase the San Juan lateral capacity by 375 BBtu/d, at a cost of approximately $150 million. The estimated in-service date for the expansion is July 2005. Rates collected assume a regulated rate of return.

The Florida Gas Phase VI expansion was completed and placed in-service November 1, 2003. An additional Florida Gas expansion is planned for in-service July 2007, at a cost of $52 million which will be spent in 2006. Incremental volumes are 200 BBtu/d, transported at FTS-2 rates.

6. Acquisitions

CrossCountry is not expected to make any acquisitions or divest any material assets during 2003 — 2006.

A significant portion of Northern Border Partners' future growth is expected to come as a result of making accretive acquisitions of any material assets. The CrossCountry Projections assume $200 million of total annual growth capital in Northern Border Partners. Such acquisitions are assumed to be financed one-half by debt and the other half in the form of equity contributions.

7. Tax Considerations

The CrossCountry Projections assume that all of CrossCountry Common Equity will be distributed at once, in 2005, with a portion of the CrossCountry Common Equity being held in a disputed claims reserve. This will result in tax deconsolidation from the ENE Tax Group of the CrossCountry subsidiaries currently included in the ENE Tax Group. The CrossCountry Projections assume that ENE will pay cash for the full amount of the net receivable balance owing to Transwestern under the applicable tax sharing agreement; however, because this net receivable balance may be subject to adjustments (as a result of audits by taxing authorities) and future negotiations between ENE and Transwestern, and because any payment (if any) with respect to such balance is subject to prior consent of the Creditors' Committee, the actual amount that ultimately is paid may vary materially from the amount projected. Refer to Section IX.F.l.(b).(iii)., "Tax Sharing Agreement" for further information. The CrossCountry Projections assume that no IRC Section 338(h)(10) election (which could generate future income tax benefit) will be made in respect of the transaction contemplated by the Plan because the ability to make such an election is uncertain. The CrossCountry Projections also assume that the tax benefits of approximately $140 million previously recorded for anticipated utilization of Transwestern's NOLs will not be available to CrossCountry. Refer to Appendix I, "CrossCountry Results of Operations" for further information. Therefore, such NOLs have been impaired in the 2003 CrossCountry Projections.

8. Citrus Trading

The CrossCountry Projections assume that Citrus Trading's current litigation and contract renegotiations will be resolved in a manner and in amounts consistent with that which have been reserved for on Citrus Trading's June 30, 2003 balance sheet. 9. The CrossCountry Projections assume that the consideration other than shares or units of common equity of CrossCountry, if any, that may be paid by CrossCountry Distributing Company in the CrossCountry Transaction or CrossCountry Conversion will not be in the form of cash or indebtedness of CrossCountry Distributing Company or any of its subsidiaries. The nature and amount of such other consideration, if any, has not yet been determined. If it is ultimately determined that such other consideration will consist, in whole or in part, of cash or indebtedness of CrossCountry Distributing Company or any of its subsidiaries, CrossCountry's cash will be reduced, or indebtedness will be increased, respectively, by the amount of such consideration paid. However, it is anticipated that the value of such other consideration paid would enhance the value of the other Plan Currency in the aggregate to be distributed to holders of Allowed Claims pursuant to the Plan, or alternatively, all or a portion of such value would be contributed to CrossCountry Distributing Company (ultimately enhancing the value of the CrossCountry Common Equity distributed to holders of allowed claims).

CROSSCOUNTRY CONSOLIDATED

INCOME STATEMENT (US$ in millions) 2003 2004 2005 2006 Operating Revenues Total $199.0 $208.4 $234.0 $252.9 Operating Expenses $95.3 $91.5 $98.1 $104.5 Operating Income $103.7 $116.9 $135.9 $148.4 Other Income $193.0 $73.7 $79.8 $77.9 Income (Loss) Before Interest and Taxes $296.7 $190.6 $215.7 $226.3 Interest and Other Total $39.8 $25.8 $24.9 $15.0 Income Before Income Taxes $256.9 $164.8 $190.8 $211.3 Total Income Taxes $229.1 $46.1 $55.2 $63.2 Net Income $27.8 $118.7 $135.6 $148.1

Transportation $178.3 $181.2 $209.6 $229.4 Natural Gas 21.0 26.6 24.1 23.2 Other (0.3) 0.6 0.3 0.3 Operations and Maintenance $60.7 $55.4 $57.8 $60.2 Amortization of Regulatory Assets 5.2 5.7 5.7 5.7 Depreciation 17.9 19.0 21.6 24.1 Taxes Other Than Income (includes expansions) 11.5 11.4 13.0 14.5 Total Partnership Income 42.1 67.9 73.0 75.4 Interest Income 0.3 0.2 0.6 1.3 Other, net 150.6 5.6 6.2 1.2 Total Interest Expense and Related Charges, net 39.8 25.8 24.9 15.0 CROSSCOUNTRY CONSOLIDATED BALANCE SHEET (USS in millions) 2003 2004 2005 2006 Current Assets Total $204.3 $164.4 $112.1 $88.9 Investments and Other Assets Total $698.3 $756.8 $813.9 $871.4 PPE Net PPE $648.1 $725.3 $797.8 $793.7 Deferred Charges Total $440.6 $400.3 $347.8 $338.9 TOTAL ASSETS $1,991.3 $2,046.8 $2,071.6 $2,092.9 Current Liabilities Total $39.3 $40.3 $42.3 $43.9 Deferred Credits and Other Liabilities Total $220.6 $233.3 $250.4 $256.9 Debt Total $461.0 $384.0 $190.0 Equity Total $1,270.4 $1,389.2 $1,588.9 $1,792.1 TOTAL LIABILITIES EQUITY $1,991.3 $2,046.8 $2,071.6 $2,092.9 Cash Temporary Cash Investments $17.8 $18.3 $19.5 $21.7 Customer 16.9 17.3 19.5 21.1 Associated Companies 5.5 5.5 5.5 5.5 Exchange Gas Receivable 2.0 2.0 2.0 2.0 Regulatory Assets 6.7 5.5 6.7 6.7 Other 155.4 115.8 58.9 31.9 Partnerships $698.3 $756.8 $813.9 $871.4 Gross Plant $1,022.5 $1,115.5 $1,206.3 $1,223.1 Accumulated Depreciation (374.4) (390.2) (408.5) (429.4) Goodwill $191.2 $191.2 $191.2 $191.2 Receivable from Parent $75.0 $43.5 — — Other Regulatory Assets $62.7 $57.1 $51.4 $45.7 Other $111.7 $108.5 $105.2 $102.0 Accounts Payable-Assoc. Companies / Trade $5.3 $4.7 $4.8 $4.2 Accounts Payable-Other 3.8 3.8 3.8 3.8 Exchange Gas Payable 7.2 7.2 7.2 7.2 Accrued Taxes 6.7 4.4 5.8 7.7 Accrued Interest 0.6 1.8 2.3 2.6 Other 15.7 18.4 18.4 18.4 Deferred Income Taxes $210.9 $223.9 $241.3 $248.1 Other 9.7 9.4 9.1 8.8 Payable / (Receivable) from Parent — — — — Notes Payable 461.0 384.0 190.0 — — Common Stock $420.6 $420.6 $420.6 $420.6 Paid-in Capital 409.2 416.4 487.9 552.2 Accumulated Other Comprehensive Income (9.7) (9.7) (9.7) (9.7) Retained Earnings 450.3 561.9 690.1 829.0 CROSSCOUNTRY CONSOLIDATED CASH FLOW STATEMENT (US$ in millions) 2003 2004 2005 2006 CASH FLOW FROM OPERATING ACTIVITIES Net Income $27.8 $118.7 $135.6 $148.1 $207.2 $176.3 $218.8 $150.9 CASH FLOW FROM INVESTING ACTIVITIES Cash Provided by (Used in) Investing Activities $1.1 ($101.6) ($164.1) ($82.0) Net Cash Flow Before Financing $208.3 $74.7 $54.7 $68.9 CASH FLOW FROM FINANCING ACTIVITIES Cash Provided by (Used in) Financing Activities $ (289.2) $ (74.2) $ (53.5) $ (66.7) INCREASE / (DECREASE) IN CASH ($80.9) $0.5 $1.2 $2.2 Reconciliation of Net Income (Loss) to Net Cash Provided (Used) by Operating Activities Items not affecting Working Capital: Non-cash Revenue (Expense) ($0.3) ($0.3) ($0.3) ($0.3) less: Earnings from Equity Affiliates (42.1) (67.9) (73.0) (75.4) plus: Distributions from Equity Affiliates 10.5 11.0 12.9 15.0 Depreciation and Amortization 17.9 15.8 18.4 20.9 Deferred Income Taxes-Both Current and Noncurrent 370.1 13.0 17.5 6.8 Regulatory Asset Amortization 1.8 5.7 5.7 5.7 Receivable 18.8 31.1 41.3 (1.6) Payable (10.9) (0.6) 0.1 (0.5) Exchange Gas Imbalances (0.2) — — — Other Current Assets or Liabilities (186.2) 49.8 60.6 32.2 Total Cashflow from Operating Activities Proceeds from Sale (Various) — — — — Additions to Property 2.9 (92.8) (90.4) (16.2) Other Investments (McDay Energy / Misc.) (1.8) (8.8) (73.7) (65.8) Issuance of Long-term Debt _ _ _ _ Drawdown (Repayment) of debt (84.0) (77.0) (194.0) (190.0) Financing Fees (2.0) (4.4) — — Net Enron Receivable/Payable (191.4) — — — Net Dividend to Parent (11.8) — 63.8 54.6 Net Dividend Received by Parent — 7.2 76.7 68.7 Net Dividend to Common — — — — Appendix K: Prisma Financial Projections — 2004-2006

Basis of Presentation

The financial projections are based on, and assume, the successful implementation of the Plan. Both the business plan and the financial projections reflect numerous assumptions, including various assumptions regarding the anticipated future performance of Prisma's operating subsidiaries, industry performance, general business and economic conditions and other matters, most of which are beyond the control of Prisma and its operating subsidiaries. While the projections were prepared in good faith and the assumptions, when considered on an overall basis, are believed to be reasonable in light of the current circumstances, it is important to note that there can be no assurance that such assumptions will be realized, and Creditors must make their own determinations as to the reasonableness of such assumptions and the reliability of the projections. Therefore, although the financial projections are presented with numerical specificity, the actual results achieved during the financial projection period will vary and some of the variations could be material. Accordingly, no representation can be or is being made with respect to the accuracy of the financial projections or the ability of Prisma and its subsidiaries to achieve the projected results of operations. Refer to Section XIV., "Risk Factors and Other Factors to be Considered" for further information related to the risks applicable to Prisma.

Prisma Energy International Inc. is an exempted Cayman Islands company that currently does not own any businesses or assets. The Debtors, in connection with the Plan, intend to transfer most of ENE's remaining international energy infrastructure businesses to Prisma; subject to obtaining requisite consents. Historically ENE's investments in international energy infrastructure businesses were subject to review as part of the consolidated financial statements of Enron Corp., however they have not been audited on a combined basis as a stand alone business. Therefore historical audited combined financial statements for the international energy infrastructure businesses (as listed below) are not available. Based on the above and since Prisma has not currently commenced commercial operations, consolidated financial projections were prepared for the calendar years 2004-2006 as if certain of the international energy infrastructure businesses (as listed below) are transferred into Prisma effective January 1, 2004. The projections assume the Plan will be implemented in accordance with its stated terms. The Debtors and their affiliates' ownership in the following assets are included in Prisma financial projections:

Accroven BLM Centragas EEC ENS GMSA BBPL-GTB Elektro BBPL-TBG PQP SECLP Vengas Trakya Transredes MEC SK-Enron SPC Cuiaba-EPE, TBS, Gasmat, Gasbol Assumptions

Additional information relating to certain assumptions used in preparing the financial projections is set forth below:

A. Basis

1. The financial projections assume a predecessor carryover basis, rather than either utilizing fresh-start reporting as described by the American Institute of Certified Public Accountants Statement of Position 90-7 "Financial Reporting by Entities in Reorganization Under the Bankruptcy Code" or assuming any change in bases as a result of transfer of assets (whether between companies, to trusts or to creditors). Accordingly, the projections only reflect adjustments directly related to the Plan. It is uncertain whether a change in basis resulting from the implementation of the Plan will occur and if it does occur, when it may occur. Therefore, although the projections assume a predecessor carryover basis, it may ultimately be determined that Prisma either has the option or is required to use a new basis of accounting at some point in the future following implementation of the Plan.

2. Certain of the assets included in the projected financial statements for Prisma are wholly or partially held through existing financing structures. The projected pro forma financial estimates assume that these assets are not encumbered in financing structures. The unwind and resolution of these structures may affect the financial results presented. The following lists the assets wholly or partially held through financing structures that are assumed to be included in Prisma's financial results:

— Elektro

— Centragas

— Trakya

— ENS

3. Fifty percent of net cash flow of Prisma is assumed to be distributed to its shareholders and the remaining fifty percent is assumed to accumulate during the projection period. The Cash and Cash Equivalents balance on Prisma's Pro Forma Balance Sheet includes Prisma's Cash and Cash Equivalents balance along with the Cash and Cash Equivalents balances of Prisma's consolidated subsidiaries.

2004 2005 2006 (US$Millions) Prisma Cash Balance $ 137.7 $ 239.9 $ 320.0 Consolidated Subs Cash Balances 40.6 126.2 249.3 Prisma and Subs consolidated cash $ 278.3 $ 366.1 $ 569.3 Balance

4. Refer to the Consolidation assumption below for further information on Prisma's consolidated subsidiaries.

B. General

1. The projections assume a generally stable economic environment and no significant change in the regulatory and competitive conditions under which the businesses currently operate. The nature of Prisma's natural gas services and power distribution businesses is such that all assets are generally subject to firm contracts for their capacity or are regulated and are dependent on tariffs or other regulatory structures that allow regulatory authorities to review periodically the prices such businesses charge customers and other terms and conditions under which services and products are offered. Regulatory intervention and political pressures could lead to tariffs that are not compensatory or otherwise undermine the value of the long-term contracts entered into by the transferred businesses, which could have a negative impact on the financial projections. The nature of most of Prisma's power generation business is such that each facility generally relies on one power sales contract with a single governmental or quasi-governmental customer for the majority, if not all, of its revenues over the life of the power sales contract. The prolonged failure of any significant customer to fulfill its contractual obligations would have a negative impact on the financial projections. Included in each year of the 2004-2006 Prisma consolidated financial projections is a $20 million reserve for risk factors mentioned above. Although the Debtors believe that the assumptions underlying the financial projections, when considered on an overall basis, are reasonable in light of the current circumstances, no assurances can be or are given that the financial projections will be realized.

2. The projections do not assume acquisitions or divestitures of any material assets during the projection period or new indebtedness at the Prisma level.

C. Devaluation of Foreign Currencies

1. Prisma may suffer losses as a result of devaluations in the currencies of the countries in which it is expected to operate. The revenues of some of the key businesses expected to be a part of Prisma, including Elektro, SK-Enron and Vengas, are collected substantially or exclusively in the relevant local currency and a strengthening of the U.S. dollar relative to such local currency will reduce the amount of cash flow and net income of such businesses as reported in U.S. dollars. Prisma has used market forward rates, where available, as foreign exchange rates for the corresponding future periods in its financial projections. Often, market data points are available for the short term but not the long term. In such cases, the long term rates for foreign exchange are derived from a combination of expected inflation and expected long term growth rates.

2. Currency devaluation impacts the repayment of the U.S. dollar denominated debt at Elektro and devaluation of the Brazilian real above the foreign exchange rates assumed in the projections could have a material impact on Prisma's net income and cash flow projections. Any Brazilian real movements significantly different than those assumed in the table below would have a material impact on Prisma's financial projections:

2004 2005 2006

Average FX rate 3.50 3.78 4.01 End of Year FX rate 3.65 3.91 4.12 Devaluation End of Year 9.0% 7.0% 5.5% D. Consolidation

1. Prisma consolidates investments in investees in which Prisma maintains more than 50% of the voting control of the investee and reflects minority ownership interests accordingly. The following assets are consolidated in Prisma's projected financial results:

— BLM — Elektro — ENS — GMSA — Vengas

2. Prisma uses the equity method (APB 18) to account for investments in investees in which Prisma maintains between 20% and 50% of the voting control (directly or indirectly) of the investee. Under the equity method of accounting, the underlying assets and liabilities of investees do not appear on the face of the financial statements for Prisma. The company is currently in the process of adopting FASB Interpretation No. 46 (FIN 46), Consolidation of Variable Interest Entities, an Interpretation of ARB 51, and the current consolidation assumptions presently incorporated into the financial projections could change.

E. Intercompany Balances

1. In some instances, entities contemplated to be transferred into Prisma have intercompany obligations owing to certain of the Debtors and other Enron Companies. For purposes of these projections, the intercompany account balances have been netted to a net payable owed by Prisma to the Debtors or other Enron Companies. The financial projections assume that Prisma acquires certain of these obligations (as applicable, including principal and interest) in exchange for common shares of Prisma. At this time, the intercompany account balances have not been finally resolved.

2. The methodology ultimately used in the formation of Prisma may result in a different treatment of intercompany account balances, requiring adjustments to the presentation assumed in the pro forma financial statements.

3. Intercompany activities among companies within Prisma have been eliminated in the projected pro forma financial statements.

F. Overhead

1. Overhead includes the following cost components:

— Business unit executive compensation — Legal — Accounting Tax — Other miscellaneous costs

2. The projections do not include any expenses associated with the anticipated equity incentive plan. Refer to Section X.F of the Disclosure Statement for further information.

3. The projections do not include any costs associated with the voluntary termination of the ENE Cash Balance Plan.

G. General Tax Assumptions

1. U.S. Tax

a. During the time that Prisma is part of the ENE Tax Group, it is assumed that certain types of income earned from Prisma's businesses may be subject to reporting and to the possible imposition of U.S. tax at the U.S. shareholder level for certain U.S. companies within the ENE Tax Group.

b. The projections assume that after Prisma ceases to be a member of the Enron Tax Group, and subject to any U.S. tax that might be imposed on Prisma's management activities in the United States and certain other U.S. companies that comprise its assets, no U.S. taxes will be imposed on Prisma's income and cash flows.

c. Similarly, it is assumed that after Prisma has left the ENE Tax Group, Prisma's equity will not be concentrated in a certain number of U.S. shareholders so as to subject such shareholders to the Subpart F income regime applicable to U.S. shareholders of controlled foreign corporations or owners of passive foreign investment companies (See Section XIV.IAb. of the Disclosure Statement).

d. It is assumed that no material U.S. consolidated tax liabilities from the ENE estate will carryover to Prisma.

2. Foreign Withholding Taxes

Provision has been made where appropriate to charge undistributed consolidated and equity earnings from the various projects with any deferred foreign withholding taxes that may be imposed on such earnings when distributed. Also, adjustments to any deferred foreign withholding taxes have been made to the extent that profit distributions during the projection period exceed earnings attributable to the projection period.

3. Foreign Taxes

The projections assume that certain businesses that Prisma will consolidate have incurred foreign tax losses that are being carried forward to succeeding tax years, subject to tax law restrictions applicable to such businesses. A valuation reserve has been placed on the utilization of such losses where appropriate.

Appendix K: Prisma Financials-2004-2006 Prisma Energy International Inc. Income Statement (US$'s in millions) 2004 2005 2006 Operating Revenues Cost of Sales 492.8 537.5 563.5 GROSS MARGIN 360.9 392.3 427.2 Operating Expenses 13.5 13.7 13.9 OPERATING INCOME 126.3 154.4 190.6 (5.6) (5.1) (11.4) INCOME BEFORE INTEREST, MINORITY INTEREST TAXES 170.5 227.8 295.1 (1.3) 0.3 0.6 INCOME BEFORE INCOME TAXES 129.5 190.0 258.0 1.3 1.4 1.6 NET INCOME $112.8 $176.7 $233.2 2004 2005 2006 ASSETS Current Assets 78.7 89.9 45.0 Total Current Assets Investments and Other Assets 60.2 31.2 29.9 Total Investments and Other Assets Total Property, Plant and Equipment 208.3 238.9 269.7 Net Property Plant and Equipment Total Assets $1,713.8 $1,726.9 $1,880.4 LIABILITIES AND SHAREHOLDERS' EQUITY Current Liabilities 96.7 90.2 94.7 Total Current Liabilities Long -Term Debt Deferred Credits and Other Liabilities 70.5 61.8 69.4 Total Deferred Credits and Other Liabilities Minority Interests Shareholders' Equity Total Liabilities and Shareholders' Equity $1.713.8 $1,726.9 $1.880.4

$853.7 $929.8 $990.7 Operating expenses 154.2 157.5 155.0 Corporate general and administrative expenses 26.0 27.3 28.7 Depreciation and amortization 40.9 39.4 39.0 Taxes other than income Total 234.6 237.9 236.6 Other Income (Expense) Equity earnings in unconsolidated subsidiaries 64.7 78.6 93.1 Interest income 50.2 45.7 56.3 Foreign exchange losses (65.1) (45.8) (33.5) Other expenses, net Total 44.2 73.4 104.5 Interest expense 42.3 37.5 36.5 Minority interest Income Taxes Current 15.4 11.9 23.2 Deferred Total 16.7 13.3 24.8 Cash and cash equivalents $278.3 $366.1 $569.3 Trade receivables (net of allowance for doubtful accounts) 167.3 152.4 154.7 Receivables from unconsolidated subsidiaries 20.9 19.3 15.6 Inventories 11.0 11.0 11.0 Other current assets 556.2 638.7 795.6 Investments in unconsolidated subsidiaries 308.6 320.7 349.8 Notes receivable from unconsolidated subsidiaries 85.9 74.2 70.6 Other 454.7 426.1 450.3 911.2 901.0 904.2 Less accumulated depreciation and amortization 702.9 662.1 634.5 Accounts payable $88.6 $84.0 $83.8 Short-term debt 63.7 24.3 36.2 Other current liabilities 249.0 198.5 214.7 433.6 428.1 403.4 Deferred income taxes 45.5 45.4 45.8 Other 116.0 107.2 115.2 57.0 56.6 56.6 858.2 936.5 1,090.5 Prisma Energy International Inc. Cash Flow Statement (US$'s in millions) 2004 2005 2006 CASH FLOW FROM OPERATING ACTIVITIES 96.0 59.2 30.7NET CASH PROVIDED BY OPERATING ACTIVITIES 264.8 261.6 328.9 CASH FLOWS FROM INVESTING ACTIVITIES NET CASH USED IN INVESTING ACTIVITIES (30.2) (20.6) (33.5) CASH FLOWS FROM FINANCING ACTIVITIES (6.1) (1.8) (1.1) NET CASH USED IN FINANCING ACTIVITIES (133.4) (153.2) (92.2) NET INCREASE IN CASH AND CASH EQUIVALENTS 101.2 87.8 203.2 Cash and Cash Equivalents, Beginning of Year 177.1 278.3 366.1 Cash and Cash Equivalents, End of Year S278.3 S366.1 S569.3 Net income $112.8 $176.7 $233.2 Depreciation and amortization 40.9 39.4 39.0 Deferred income taxes 1.3 1.4 1.6 Changes in components of working capital (44.5) (8.3) 40.3 Equity earnings in unconsolidated subsidiaries (64.7) (78.6) (93.1) Distributions from unconsolidated subsidiaries 123.0 71.8 77.2 Other operating activities Capital expenditures (51.8) (46.6) (42.8) Decrease in notes receivable from unconsolidated subsidiaries 21.6 16.9 9.3 Proceeds from sale of land (9.1) Issuance of long-term debt 34.3 39.8 36.2 Repayment of long-term debt (76.1) (49.8) (59.0) Net increase (decrease) in short-term borrowings 2.1 (39.2) 11.8 Dividends paid (87.6) (102.2) (80.1) Other financing activity Appendix L: Liquidation Analysis

A. Introduction

If no chapter 11 plan can be confirmed, then the Debtors' cases may be converted to cases under chapter 7 of the Bankruptcy Code, whereby a trustee would be elected or appointed to liquidate the assets of the Debtors for distribution to the holders of Claims in accordance with the strict priority scheme established by the Bankruptcy Code.

Under chapter 7, the cash amount available for distribution to Creditors would consist of the proceeds resulting from the disposition of the unencumbered assets of the Debtors, augmented by the unencumbered cash held by the Debtors at the time of the commencement of the liquidation cases. This cash amount would be reduced by the costs and expenses of the liquidation and by such additional administrative and priority claims that may result from the termination of the Debtors' businesses and the use of chapter 7 for the purposes of liquidation.

The Debtors have analyzed liquidation in the context of chapter 7 and the Liquidation Analysis below reflects the Debtors' estimates regarding recoveries in a chapter 7 liquidation. The Liquidation Analysis is based upon the hypothetical disposition of assets and distribution on Claims under a chapter 7 liquidation in contrast to the distribution of Creditor Cash, Plan Securities and, to the extent such trusts are created, interests in the Litigation Trust and the Special Litigation Trust under the Plan. The Liquidation Analysis assumes that, in the chapter 7 cases, the Bankruptcy Court will approve the settlements and compromises embodied in the Plan and described in the Disclosure Statement (including, without limitation, the 30/70 compromise predicated upon a negotiated formula as a proxy for resolving numerous inter-Debtor disputed issues) as fair and reasonable and will determine that the compromise represents the best estimate, short of a final determination on the merits, of how these issues would be resolved. The Liquidation Analysis further takes into consideration the increased costs of a chapter 7 liquidation, the impact on the value of the three Operating Entities and the expected delay in distributions to Creditors.

The Debtors submit that the Liquidation Analysis evidences that the Plan satisfies the best interest of creditors test and that, under the Plan, each holder of an Allowed General Unsecured Claim will receive value that is not less than the amount such holder would receive in a chapter 7 liquidation. Further, the Debtors believe that pursuant to chapter 7 of the Bankruptcy Code, holders of Enron Subordinated Debenture Claims, Enron Preferred Equity Interests, Statutorily Subordinated Claims, Enron Common Equity Interests and Other Equity Interests would receive no distributions.

B. Variance

Estimating recoveries in any chapter 7 case is an uncertain process due to the number of unknown variables such as business, economic and competitive contingencies beyond the chapter 7 trustee's control and this uncertainty is further aggravated by the complexities of these Chapter 11 Cases. The underlying projections contained in the Liquidation Analysis have not been compiled or examined by independent accountants. The Debtors make no representations regarding the accuracy of the projections or a chapter 7 trustee's ability to achieve forecasted results. Many of the assumptions underlying the projections are subject to significant uncertainties. Inevitably, some assumptions will not materialize and unanticipated events and circumstances may affect the ultimate financial results. In the event these Chapter 11 Cases are converted to chapter7, actual results may vary materially from the estimates and projections set forth in the Liquidation Analysis. As such, the Liquidation Analysis is speculative in nature.

C. Assumptions

For purposes of the Liquidation Analysis, the Debtors considered many factors and made certain assumptions. Those assumptions that the Debtors consider significant are described below.

1. General

a. Conversion: Each of the Chapter 11 Cases are converted to chapter 7 on January 1, 2004.

b. Appointment of Chapter 7 Trustee: One chapter 7 trustee is appointed to liquidate and wind down these estates. It should be noted that the selection of a separate chapter 7 trustee for one or more of the Debtors could result in substantially higher administrative expenses associated with the chapter 7 cases.

c. Chapter 7 Trustee: The chapter 7 trustee would retain professionals (investment bankers, law firms, accounting firms, consultants, forensic experts, etc.) to assist in the liquidation and wind down of the Debtors' estates. While the chapter 7 trustee may retain certain of the Debtors' Chapter 11 Professionals for discrete projects, given that most (if not all) of these professionals will hold claims in the chapter 7 cases, it is assumed that the chapter 7 trustee's primary investment banking, legal, accounting, consulting and forensic support would be provided by new professionals.

d. Start-Up Time: Given the complexity of these Chapter 11 Cases and the underlying assets and claims, it is anticipated that the chapter 7 trustee and any newly retained professionals will require three to six months to familiarize themselves with the estates, the assets, the claims and related matters. It is further anticipated that it will take an additional three to six months before they begin marketing assets or litigating claims.

e. Global Compromise: To conserve resources and reduce the delay on making distributions, the Bankruptcy Court approves the settlements and compromises embodied in the Plan and described in the Disclosure Statement (including, without limitation, (i) the 30/70 compromise, predicated upon a negotiated formula as a proxy for resolving numerous inter-Debtor disputed issues and (ii) the exclusion of the Portland Debtors from that compromise) as fair and reasonable and determines that the compromise represents the best estimate, short of a final determination on the merits, of how these issues would be resolved. It should be noted that failure to adopt the global compromise would result in extensive litigation and a substantial increase in administrative expenses, as well as delaying distributions for several years.

f. Chapter 7 Committee(s): No committees are formed under section 705 of the Bankruptcy Code or, to the extent that one or more committees are formed, the Debtors' estates are not obligated to pay fees or expenses associated with any such committees.

g. Consolidation for Administrative Purposes. This analysis assumes that the Debtors are consolidated for administrative purposes during the chapter 7 process. Should one or more Debtors be handled through a separate chapter 7 process, the administrative costs related to that Debtor or those Debtors could be substantially higher than the costs assumed in this analysis.

2. Assets

a. Cash: Beginning cash balances are based on projected cash balances and were not subjected to a discount factor.

b. Operating Entities: The Bankruptcy Court would require that the Operating Entities be liquidated and cash proceeds distributed to Creditors, rather than distributing the stock of such entities to the Creditors as proposed in the Plan. The estimated proceeds for the sale or other disposition of the Operating Entities take into consideration (i) the valuations set forth in the Disclosure Statement for each of the Operating Entities; (ii) offers received to date for the Operating Entities and/or their underlying assets; (iii) discounts to the extent determined applicable to reflect pressure created by time limitations, potential deterioration of the underlying businesses due to failure to confirm a plan and conversion of these Chapter 11 Cases; and (iv) the fact that the chapter 7 trustee and, to the extent applicable, the trustee's professionals would lack historical knowledge as to the assets being sold. Rather than sell the Operating Entities as a going concern, the chapter 7 trustee might elect, instead, to sell discrete businesses within each of the Operating Entities and shut down or otherwise liquidate the remaining businesses. It is assumed that the Bankruptcy Court would allow the chapter 7 trustee sufficient time to market the Operating Entities, as well as some discretion as to timing depending upon fluctuations in the market, changes in the applicable industries and other commercial concerns. Accordingly, it is assumed that the Operating Entities are each sold as going concerns on or before December 31, 2006. However, there can be no assurances that the Operating Entities could be sold as going concerns or otherwise on or before December 31, 2006.

c. Remaining Assets: The Remaining Assets are each sold, shut down or otherwise liquidated on or before December 31, 2006. The estimated proceeds for the sale or other disposition of the Remaining Assets do not receive any discount. While actual proceeds could be discounted due to time limitations, potential deterioration of underlying assets due to failure to confirm a plan and conversion of these Chapter 11 Cases, and the fact that the chapter 7 trustee and, to the extent applicable, the trustee's professionals would lack historical knowledge as to the assets being sold, any such discount is considered to be immaterial.

d. Avoidance Actions: Consistent with the calculation of the estimated recoveries under the Plan, no values are included for recoveries from avoidance actions.

e. Financial Institution Actions: Consistent with the calculation of the estimated recoveries under the Plan, no values are included for recoveries from actions against financial institutions.

f. Other Litigation: Consistent with the calculation of the estimated recoveries under the Plan, no values are included for recoveries from other litigation.

3. Costs a. Employees: The chapter 7 trustee will require approximately 1,038 employees as of January 1, 2004 with the number of employees required diminishing gradually over the first three years following appointment and continuing more rapidly thereafter. The Liquidation Budget set forth below covers the period including January 1, 2004 through December 31, 2006, but it is assumed that the liquidation process would continue for several more years beyond 2006.

b. Trustee Fees: The chapter 7 trustee would be compensated in accordance with the guidelines of section 326 of the Bankruptcy Code.

c. Professional Fees — General: Given that the chapter 7 trustee and, to the extent applicable, the trustee's professionals must familiarize themselves with the Debtors, their estates, their assets and the claims asserted against them, it is anticipated that the chapter 7 trustee's professionals' fees would be higher than the estimated professionals' fees to be incurred by the Reorganized Debtors following confirmation and consummation of the Plan. These increased expenses are further exacerbated by the contemplated post-conversion efforts to market and sell the Operating Entities in whole or in part in a chapter 7 liquidation.

d. Professional Fees — Investment Bankers: It is assumed that the chapter 7 trustee would have to retain investment bankers, who would be compensated at current market rate, including a percentage of any sale proceeds.

e. Professional Fees — Law Firms: It is assumed that the chapter 7 trustee would retain at least two primary law firms compensated at current market rate consistent with rates charged by the Debtors and Creditors' Committee's professionals in the Chapter 11 Cases. In addition, law firms currently engaged by the Debtors to prosecute or defend pending litigation are anticipated to be retained to continue such work following conversion to chapter 7.

f. Professional Fees — Other: The chapter 7 trustee also presumably would have to retain accountants and forensic experts, compensated at current market rates, to assist in prosecuting and diligencing causes of action, claims resolution, and litigation of issues otherwise resolved in the compromises set forth in the Plan

g. Stamp and Transfer Taxes: The exemption provided for in Section 1146(c) of the Bankruptcy Code for stamp and other similar taxes ( e.g., transfer taxes) is inapplicable in a chapter 7. Accordingly, the chapter 7 estates will bear any such costs incurred. It is not feasible to estimate these potential taxes at this time. Accordingly, no estimates are included in the Liquidation Analysis Budget or the estimated Creditor recoveries in a chapter 7 liquidation, both set forth below, but the Debtors believe that chapter 11 provides a benefit in this regard that is unavailable in chapter 7.

4. Estimated Recoveries

a. Determination of Claims: All Claims are either allowed or estimated for purposes of establishing a reserve on or before June 30, 2005, such that first distributions would be made in mid-2005. Final determination of all disputed Claims completed on or before December 31, 2009.

b. Classes of Claims: The estimated recoveries use the Classes of General Unsecured Claims established by the Plan are used to facilitate Creditors' ability to compare the recoveries under the Plan versus recoveries in a chapter 7 liquidation. A chapter 7 liquidation does not allow for special treatment for these Claims included in the Convenience Claim Classes under the Plan. Accordingly, Convenience Claim treatment under the Plan is inapplicable in a chapter 7, and the estimated Creditor recoveries in a chapter 7 liquidation set forth below do not include separate treatment for the classes of Convenience Claims under the Plan.

c. Global Compromise. As noted above, it is assumed that the global compromise embodied in the Plan is approved in the chapter 7 cases. In circumstances in which a Debtor's administrative claims may exceed the value of its assets, the chapter 7 recovery estimates may be reduced in order to pay in full Allowed Administrative Claims Expense against such Debtor.

d. Timing of Distributions: While it is currently contemplated that the first distributions under the Plan would commence in 2004, the Debtors anticipate that the first distribution to Creditors in a chapter 7 would not be made until December 2005. This assumption is based, in part, upon the belief that the chapter 7 trustee would be reluctant to make interim distributions prior to the determination of at least 50% of the disputed Claims. Further, it is assumed that subsequent distributions by the chapter 7 trustee would be delayed by approximately one year from the anticipated timing of distributions under the Plan.

e. Present Value Discount: The estimated recoveries under the hypothetical chapter 7 have been discounted by 10% to reflect the one year delay between potential distributions by the chapter 7 trustee and the anticipated timing of distributions under the Plan. f. Guaranty Claims: The estimated recoveries use the formula, as incorporated in the Plan and described in the Disclosure Statement, whereby holders of Allowed Guaranty Claims are entitled to distributions equal to 100% of the amount of such Creditor's allocated distribution in the hypothetical non-consolidation case (i.e., the 70% scenario) and 50% of such Creditor's allocated distribution in the hypothetical consolidation scenario (i.e., the 30% scenario).

g. Additional Claims: The liquidation of the Debtors will result in additional Claims being satisfied under chapter 7, including, but not limited to, Claims arising from the rejection of remaining executory contracts and unexpired leases. However, due to the uncertainty as to which contracts or leases would ultimately be rejected and the determination of the amount of any rejection damages, no such Claims are included in the estimated recoveries. Accordingly, these Claims would further dilute any recoveries in a chapter 7 liquidation.

h. Amount of Allowed Claims: The determination of the Allowed Claims is an uncertain process given the number of disputed, contingent and/or unliquidated claims in these Chapter 11 Cases. No order or findings have been entered by the Bankruptcy Court estimating or otherwise fixing the amount of Allowed Claims used in the Liquidation Analysis. The actual amount of Allowed Claims could vary materially. i. Intercompany Claims. Claim amounts relating to claims of one Debtor against another Debtor and claims of non-Debtor, majority-owned affiliates against a Debtor are based on the Debtors' books and records as of the date hereof and Schedules, as the same may be updated or amended from time to time.

D. Liquidation Analysis

1. Chapter? Liquidation Projections

The table below presents an estimated Liquidation Budget for the period including January 1, 2004 through December 31, 2006 in the event these Chapter 11 Cases are converted to chapter 7. For comparison purposes, these aggregate projections are for the same time period as included in the Reorganized Debtors' Budget found at Appendix G. Refer to the description above regarding the potential for variances.

It should be noted that the Liquidation Budget does not reflect the present value discount discussed above and applied to the estimates set forth below.

Liquidation Analysis Budget — Summary January 1, 2004 — December 31, 2006 (In thousands)

Estimates Net Cash Receipts: Total-Net Cash Receipts 5,616,346 Expenses : Total Expenses 950,900 Trading Contracts Receivables $ 1,133,191 Asset Sales Other 4,483,155 GA Expenses 334,093 Other Expenses 195,657 Professional Fees 421,150 2. Estimated Creditor Recoveries in a Chapter 7 Liquidation

Relying on the assumptions and the estimated Liquidation Budget set forth above, the table below summarizes the estimated recoveries on Allowed General Unsecured Claims and Allowed Guaranty Claims for holders of general unsecured claims in a chapter 7 liquidation. For comparison purposes, the estimated recoveries under the Plan are reflected as well. Plan Class Debtor Chapter 7 Liquidation Recovery % Reflecting 30/70 Plan Compromise Plan Recovery % 26.9% 30.9% 14.6% 17.4% 12.6% 14.5% 17.4% 20.1% 14.6% 17.3% 20.1% 22.9% 68.4% 75.6% 11.7% 13.3% 10.5% 12.3% 14.2% 16.1% 21.4% 24.1% 17.4% 19.7% 19.5% 22.7% 68.5% 75.7% 4.9% 5.7% 4.9% 5.7% 9.8% 11.2% 4.9% 5.7% 12.9% 14.9% 4.9% 5.7% 11.7% 14.3% 14.5% 17.2% 4.9% 5.7% 4.9% 5.7% 4.9% 5.7% 13.9% 15.9% 15.1% 17.8% 39.5% 44.6% 10.3% 11.8% 16.7% 21.4% 7.7% 9.0% 10.9% 12.6% 68.5% 75.7% 68.5% 75.7% 68.5% 75.7% 4.9% 5.7% 20.9% 23.9% 4.9% 5.9% 8.8% 10.1% 68.5% 75.7% 7.5% 9.2% 22.8% 25.6% 17.1% 19.3% 27.9% 31.5% 21.9% 28.6% 44.8% 50.0% 41.9% 46.7% 4.9% 5.7% 39.8% 44.5% 44.8% 50.0% 39.8% 44.5% 41.9% 46.7% 4.9% 5.7% 27.9% 31.5% 4.9% 5.7% 4.9% 5.7% 4.9% 5.7% 12.4% 14.6% 4.9% 5.7% 4.9% 5.7% 68.5% 75.7% 68.5% 75.7% 32.8% 42.1% 66.1% 73.5% 68.5% 75.7% 4.9% 5.7% 20.1% 22.9% 4.9% 5.7% 4.9% 5.7% 4.9% 5.7% 4.9% 5.7% 4.9% 5.7% 68.5% 75.7% 34.2% 38.3% 4.9% 20.5% 39.5% 46.8% 4.9% 5.7% 10.0% 11.8% 18.9% 24.0% 15.1% 17.8% 17.9% 20.8% 9.2% 11.0% 5.9% 7.0% 7.5% 8.8% 13.5% 16.1% 11.6% 13.5% 13.3% 15.3% 4.9% 5.7% 4.9% 5.7% 68.5% 75.7% 68.5% 75.7% 18.0% 25.1% 4.9% 5.7% 4.9% 5.7% 64.4% 75.4% 14.5% 16.6% 4.9% 5.7% 4.9% 5.7% 4.9% 5.7% 4.9% 5.7% 33.6% 40.3% 5.8% 7.0% 4.9% 5.7% 8.2% 11.8% 6.4% 7.6% 4.9% 5.7% 68.5% 75.7% 4.9% 5.7% 4.9% 5.7% 68.5% 75.7% 4.9% 5.7% 39.6% 56.4% 4.9% 5.7% 68.5% 75.7% 68.5% 75.7% 4.9% 5.7% 4.9% 5.7% 68.5% 75.7% 4.9% 5.7% 4.9% 5.9% 7.9% 9.5% 4.9% 5.7% 68.5% 75.7% 4.9% 5.7% 15.7% 18.6% 18.3% 21.9% 68.5% 75.7% 21.4% 24.7% 8.3% 9.6% 4.9% 5.7% 4.9% 5.7% 4.9% 5.7% 68.5% 75.7% 4.9% 5.7% 68.5% 75.7% 4.9% 75.7% 68.5% 75.7% 4.9% 5.7% 11.3% 75.7% 4.9% 5.7% 4.9% 5.7% 68.5% 75.7% 4.9% 5.7% 68.5% 75.7% 68.5% 75.7% 4.9% 8.2% 68.5% 75.7% 68.5% 75.7% 68.5% 75.7% 4.9% 5.7% 4.9% 5.8% 4.9% 5.7% 16.5% 22.0% 10.6% 12.6% 4.9% 5.7% 8.2% 9.5% 17.6% 21.1% 11.8% 13.7% 16.5% 19.8% 24.6% 27.6% 37.9% 42.9% 68.5% 75.7% 8.3% 9.6% 26.5% 31.5% 21.0% 28.6% 4.9% 5.7% 11.0% 13.1% 15.2% 20.1% 10.9% 13.7% 10.1% 10.9% 60.4% 75.7% 27.4% 33.0% 14.4% 17.7% 68.5% 75.7% 68.5% 75.7% 16.1% 26.2% 45.2% 56.5% 68.5% 75.7% 68.5% 75.7% 10.0% 16.5% 68.5% 75.7% 7.2% 8.3% 16.2% 19.1% 49.8% 54.8% 0.0% 0.0%

3 EMCC 4 ENE 185 ENE 5 ENA 187 ENA 6 EPMI 7 PBOG 8 SSLC 9 EBS 10 EESO 11 EEMC 12 EESI 13 EES 14 ETS 15 BAM 16 ENA Asset Holdings 17 EGLI 18 EGM 19 ENW 20 EIM 21 OEC 22 EECC 23 EEOSC 24 Garden State 25 Palm Beach 26 TSI 27 EEIS 28 EESOMI 29 EFSI 30 EFM 31 EBS LP 32 EESNA 33 LNG Marketing 34 Calypso 35 Global LNG 36 EIFM 37 ENGMC 38 ENA Upstream 39 ELFI 40 LNG Shipping 41 EPSC 42 ECTRIC 43 Communications Leasing 44 Wind 186 Wind 45 Wind Systems 46 EWESC 47 Wind Maintenance 48 Wind Constructors 49 EREC I 50 EREC II 51 EREC III 52 EREC IV 53 EREC V 54 Intratex 55 EPP I 56 Methanol 57 Ventures 58 Enron Mauritius 59 India Holdings 60 OPP 61 NETCO 62 EESSH 63 Wind Development 64 ZWHC 65 Zond Pacific 66 ERAC 67 NEPCO 68 EPICC 69 NEPCO Power Procurement 70 NEPCO Services International 71 San Juan Gas 72 EBF LLC 73 Zond Minnesota 74 EFII 75 E Power Holdings 76 EFS-CMS 77 EMI 78 Expat Services 79 Artemis 80 CEMS 81 LINGTEC 82 EGSNVC 83 LGMC 84 LRC 85 LGMI 86 LRCI 87 ECG 88 EnRock Management 89 ECI Texas 90 EnRock 91 ECI Nevada 92 Alligator Alley 93 Enron Wind Storm Lake I 94 ECTMI 95 EnronOnline, LLC 96 St. Charles Development 97 Calcasieu 98 Calvert City Power 99 Enron ACS 100 LOA 101 ENIL 102 EI 103 EINT 104 EMDE 105 WarpSpeed 106 Modulus 107 ETI 108 DSG 109 RMTC 110 Omicron 111 EFS I 112 EFS II 113 EFS III 114 EFSV 115 EFS VI 116 EFS VII 117 EFS IX 118 EFS X 119 EFS XI 120 EFS XII 121 EFS XV 122 EFS XVII 123 Jovinole 124 EFS Holdings 125 EOS 126 Green Power 127 TLS 128 ECT Securities Limited Partnership 129 ECT Securities LP 130 ECT Securities GP 131 KUCC Cleburne 132 EIAM 133 EBPHXI 134 EHC 135 EDM 136 EIKH 137 ECHVI 138 EIAC 139 EBPIXI 140 Paulista 141 EPCSC 142 Pipeline Services 143 ETPC 144 ELSC 145 EMMS 146 ECFL 147 EPGI 148 Transwestern Gathering 149 Enron Gathering 150 EGP 151 EAMR 152 EBPHI 153 EBHL 154 Enron Wind Storm Lake II 155 EREC 156 EA III 157 EWLB 158 SCC 159 EFS IV 160 EFS VIII 161 EFS XIII 162 ECI 163 EPC 189 EPC 164 Richmond Power 165 ECTSVC 166 EDF 167 ACFI 188 ACFI 168 TPC 169 APACHI 170 EDC 171 ETP 172 NSH 173 Enron South America 174 EGPP 175 Cabazon Power 176 Cabazon Holdings 177 Enron Caribbean 178 Victory Garden 179 Oswego Cogen 180 EEPC 181 PGH 182 PTC

Appendix M: Substantive Consolidation Analysis

A. Equitable Remedy of Substantive Consolidation

Substantive consolidation is a judicially created equitable remedy whereby the assets and liabilities of two or more entities are pooled, and the pooled assets are aggregated and used to satisfy the claims of creditors of all the consolidated entities. Typically, substantive consolidation eliminates intercompany claims and any issues concerning ownership of assets among the consolidated entities, as well as guaranty claims against any consolidated entity that guaranteed the obligations of another consolidated entity. As explained in Union Savings Bank v. Augie/Restivo Baking Co. (In re Augie/Restivo Baking Co.), 860 F.2d 515, 518 (2d Cir. 1988), the "sole purpose of substantive consolidation is to ensure the equitable treatment of all creditors." The federal court of appeals with jurisdiction over these Chapter 11 Cases has articulated a two-fold, disjunctive test for substantive consolidation: (i) whether creditors dealt with the entities as a single economic unit and did not rely on their separate identity in extending credit such that consolidation is fair from the vantage point of creditor expectations, taking into account any prejudice to particular creditors resulting from the consolidation, or (ii) whether the assets and liabilities of the entities in question are sufficiently entangled such that the process of untangling them would be so time-consuming and costly that it is not in the interest of the creditors to complete that process. Whether substantive consolidation is appropriate in a given case requires an intensive analysis of the facts pertaining to each entity proposed to be consolidated, including, but not limited to, the relationships and transactions among the entities in question and each entity's disclosures to and transactions with creditors.

B. Diligence Process

Following the Initial Petition Date, pursuant to a confidentiality and non-waiver of privilege agreement between the Debtors and the Creditors' Committee, the Debtors and the Creditors' Committee undertook a joint diligence process to ascertain whether substantive consolidation would be an appropriate remedy for some or all of the Debtors in these Chapter 11 Cases. As part of this process, the Debtors and the Creditors' Committee each reviewed and considered the Debtors' books and records, public filings, key contracts, and other documents, as well as the facts and legal theories underlying various related inter-estate issues. In addition, they conducted numerous joint interviews of current and former employees, analyzed the relevant legal standards, and evaluated the relationships between certain of the Debtors and their largest Creditors. In response to Creditors' requests, and as ordered by the Bankruptcy Court, in September 2002, the Creditors' Committee established an Internet database to provide Creditors who are not members of the Creditors' Committee with restricted access to copies of many of the documents reviewed as part of the Creditors' Committee's substantive consolidation investigation.

Through this process, the Debtors and the Creditors' Committee concluded that, for each of the Debtors, there are relevant facts weighing both for and against substantive consolidation. Among the many facts considered relevant to the substantive consolidation analysis, there are certain universal or nearly universal facts regarding the Debtors, including, but not limited to, the following:

(i) each of the Debtors was able to prepare and file separate Schedules listing their prepetition assets and liabilities;

(ii) separate books and records were maintained for each of the Debtors prepetition;

(iii) prepetition, a consolidated federal tax return was filed including most of the Debtors, but, to the extent applicable, individual state tax returns were prepared and filed for each of the Debtors;

(iv) prepetition, each of the Debtors observed corporate formalities including conducting periodic board meetings and annual shareholder meetings; however, other than the meetings held for ENE, the vast majority of these meetings were by written consent, rather than through in-person meetings involving debate and discussion;

(v) for substantially all of the Debtors, overlap existed as to the officers and directors of each Debtor and the officers and directors of other Debtors;

(vi) substantially all of the Debtors directly or indirectly participated in the centralized cash management system maintained by ENE prepetition;

(vii) substantially all of the Debtors received direct or indirect prepetition credit support from ENE through intercompany loans (whether directly to the Debtor or indirectly to the Debtor through the Debtor's parent(s)), guaranties, indemnities, total return swaps or other means of support;

(viii) with very few exceptions, prior to the Initial Petition Date, none of the Debtors disseminated financial information to creditors or potential creditors or otherwise made such information available other than the consolidated financial statements for ENE and its subsidiaries;

(ix) of the Debtors, ENE was the only entity with a credit rating by the major domestic rating agencies and ENA became unable to continue its business operations upon the downgrade of ENE's credit rating;

(x) although some costs were allocated to subsidiaries, prepetition, ENE absorbed substantial overhead costs for most (if not all) of the Debtors;

(xi) substantially all of the Debtors utilized ENE's centralized services for risk management, insurance procurement, legal, benefits and similar services;

(xii) although the internal transaction approval process for all of the Debtors did not expressly require approval of the board of the entity engaged in the transaction, it did require, depending on the dollar amount and type of transaction, approval by the head of the applicable business unit (who might not be an officer or director of that entity), the head of the applicable business segment (who might not be an officer or director of that entity), the Office of the Chair of ENE, and/or the Board of Directors of ENE; and

(xiii) Enron accounting policies permitted non-cash settlements of intercompany obligations by allowing subsidiaries to either (1) transfer their intercompany receivables owed by other subsidiaries to ENE, in exchange for a receivable from ENE or (2) transfer their intercompany payables owed to other subsidiaries to ENE with ENE assuming the obligation, in exchange for a payable owed by the subsidiary to ENE. After the completion of a non-cash settlement, the entity with the original payable would have a payable to ENE and ENE would have a payable to the other subsidiary. The entity with the original receivable from a subsidiary of ENE would have a receivable from ENE. For example, if EGM had a $1 million receivable from ENA, EGM would exchange its receivable from ENA for a $1 million receivable from ENE and ENA would exchange its payable to EGM for a $1 million payable to ENE. This would leave ENA with no liability to EGM (and EGM no receivable from ENA); ENA would have a $1 million payable to ENE and ENE would have a $1 million payable to EGM.

In addition, while there do not appear to be facts to support a finding of pervasive hopeless entanglement, the Debtors and the Creditors' Committee each concluded that there was extensive entanglement between some or all of the Debtors arising principally from Intercompany Claims. Refer to Appendix N "Intercompany Value Flow Analysis" for information regarding significant value flows between the various Debtors in satisfaction of Intercompany Claims. Of the most significant Intercompany Claims depicted in Appendix N "Intercompany Value Flow Analysis", approximately $19.5 billion of Intercompany Claims are owed to ENE by various Debtors (for a total of $3.9 billion estimated to be received or allocated in distributions under the Plan) and approximately $13.5 billion of Intercompany Claims are owed to ENA by various Debtors (for a total of $2.3 billion estimated to be received or allocated in distributions under the Plan). This intercompany entanglement among Debtors can be illustrated, for example, by the fact that ENA is ENE's single largest Creditor and ENA's Claim against ENE is ENA's single largest asset. Similar intercompany entanglement exists among Debtors within particular business units, such as Retail Services and the Wind Businesses, which entanglement often extends to include ENE as such business units often operated on a negative cash flow basis and relied heavily on significant cash infusions from ENE (recorded by both Debtors as intercompany loans) to maintain their business operations. In each of the examples described above and generally under the Plan, distributions to the Creditors of a given Debtor necessarily depend in large part on what that Debtor recovers on its Intercompany Claims. Refer to Appendix N "Intercompany Value Flow Analysis" for additional information.

The foregoing provides a brief summary of the facts weighing both for and against substantive consolidation. In addition, this Appendix sets forth below a more detailed listing of common facts relevant to this analysis. While there are additional relevant facts applicable to most of the Debtors, there are also extensive entity-specific facts. Because of the complexity of these Chapter 11 Cases and the fact-intensive nature of the inquiry, it is impossible to include an exhaustive analysis of these issues for each and every Debtor. The overwhelming incidence of common facts relevant to this analysis provides the basis for inclusion of all of the Debtors (other than the Portland Debtors) in the Plan compromise.

In fact, given the extent and difficulty of the relevant factual and legal issues, in an effort to resolve the numerous inter-estate issues without protracted and expensive litigation, the Debtors and the Creditors' Committee forged a global compromise and settlement predicated upon a negotiated formula, as a proxy for resolving all such issues, distributing value to Creditors based on hypothetical cases of substantive consolidation and no substantive consolidation. Specifically, under the global compromise of numerous inter-estate issues embodied in the Plan, except with respect to the Portland Debtors, distributions of Plan Currency will be made on account of Allowed General Unsecured Claims, Allowed Guaranty Claims, and Allowed Intercompany Claims based on agreed percentages being applied to two scenarios for making distributions: (i) substantive consolidation of all of the Debtors or (ii) substantive consolidation of none of the Debtors. Accordingly, for example, subject to certain adjustments, a holder of an Allowed General Unsecured Claim (except a holder of an Allowed General Unsecured Claim against the Portland Debtors) will receive the sum of (a) 30% of the distribution such Creditor would receive if the Debtors' estates, other than the estates of the Portland Debtors, were substantively consolidated, but notwithstanding such substantive consolidation, one-half of Allowed Guaranty Claims were included in such calculation and (b) 70% of the distribution such Creditor would receive if the Debtors were not substantively consolidated. As noted, the 30/70 weighted average is not a precise mathematical quantification of the likelihood of substantive consolidation of each Debtor into each of the other Debtors, but, instead, a negotiated approximation of the likely recoveries if numerous inter-estate issues, including substantive consolidation, were litigated to judgment as to all Debtors.

C. Variance

Because substantive consolidation is an equitable doctrine that is not easily quantifiable, and because no single factor is dispositive as to whether substantive consolidation is appropriate in a given circumstance, the matrices below do not correlate to ascribing specific probabilities. Such an assessment is inherently subjective and the relevance of the underlying data may be subject to differing interpretations. Although advisors to the Debtors have reviewed the accuracy of the data compiled by the Debtors, no representations can be made that the information is correct or complete. In addition, these matrices merely summarize the factual findings reached by the Debtors after performing diligence so as to provide a basis for Creditors and the Bankruptcy Court to find that the Plan's global compromise is within the range of reasonableness for each of the Debtors (other than the Portland Debtors). These summary findings are not comprehensive as to each factor or all factual data relevant to substantive consolidation. Moreover, as summaries, the matrices may not reflect certain nuances in the factual data relevant to substantive consolidation that do not lend themselves to easy categorization as to whether they support or refute substantive consolidation. The number of questions on the matrices answered "S/C," for arguably supportive of substantive consolidation, or "No S/C," for arguably supportive of no substantive consolidation is not indicative of the likelihood of substantive consolidation because not all factors are equally probative of substantive consolidation. Rather, the presence of "S/C" and "No S/C" factors demonstrates the reason why the Debtor is included in the 30/70 compromise as falling within the range of reasonableness.

D. Assumptions

The following are significant assumptions and limitations underlying the information contained in the matrices:

1. The Portland Debtors were excluded from the global compromise embedded in the Plan for various reasons including the fact that, in contrast to the other Debtors, the Portland Debtors were not integrated into the Enron Companies' centralized processes. Specifically, the Portland Debtors did not: (i) participate in the centralized cash management process at any time, (ii) regularly obtain credit support in the form of guaranties, indemnities, or related support, or (iii) typically utilize the centralized accounting, information services, legal, risk assessment, insurance, and/or tax services provided by ENE to most other Enron Companies. On a day to day basis, the Portland Debtors were operated separate and apart from the other Enron Companies without the involvement of senior management at ENE. It should be noted that inclusion of the Portland Debtors in the global compromise would have an immaterial impact on the Creditor recoveries of Creditors holding Claims against the other Debtors and, thus, the exclusion of the Portland Debtors does not prejudice any such Creditors.

2. The 5 EREC Debtors were not included in the substantive consolidation analysis set forth below because they were not in existence as of the period of review (prior to December 2, 2001). The EREC Debtors were created immediately prior to the bankruptcy filing of the Wind Entities on February 20, 2002, as LLC entities to succeed the Wind corporate entities in conjunction with the asset sale to GE Power Systems. Appendix M primarily reflects activities prior to the Initial Petition Date. Consequently, an analysis for each of the 5 predecessor Wind corporate entities is included, rather than an analysis of the 5 successor EREC entities created after the relevant period of review. In contrast, Appendices C and P primarily reflect estimated creditor recoveries under the Plan and, thus, the relevant recovery information is reflected for the 5 successor EREC entities.

3. In responding to question 1, regarding whether, as of the Initial Petition Date, the Debtor was directly or indirectly wholly owned by ENE, the chart for some Debtors may reflect that the answer to this question is undetermined at this time due to a variety of factors, including potential litigation. The Debtors reserve their right to assert that these entities are wholly owned by ENE. As of the Initial Petition Date, three debtors were not wholly owned by ENE: EnRock Management, LLC, EnRock, LP, and E Power Holdings Corp.

4. In preparing the responses to Question 4, regarding whether a Debtor was charged for the use of ENE's legal address, office space, or other facilities, the Debtors reviewed intercompany accounts for each Debtor to determine if any charge was incurred.

5. In answer to Questions 11 and 12 regarding any overlap between directors or executives of a Debtor and those of ENE or other Debtors, there were 21 directors or executives of ENE who collectively served as directors or executives of 118 other Debtors. For purposes of this analysis, "executives" were considered to be anyone holding the title of vice president or above. Please refer to the individual schedules below for additional detail.

6. Regarding Question 22, on whether h the 18 months preceding the Initial Petition Date Debtor received funding for its business activities from ENE, the responses are limited to the time period 18 months prior to the Initial Petition Date because data before this date was not readily available given that the Debtors converted to a new computerized accounting system at that time. The difficulty in reconstructing financial information prior to this 18-month period has been cited by proponents of substantive consolidation as a basis for such remedy.

7. Regarding Question 22, on whether h the 18 months preceding the Initial Petition Date Debtor received funding for its business activities from ENE, the responses were calculated by looking at intercompany balance detail for intercompany accounts recorded as well as any formal intercompany loans. The responses to this question do not reflect any funding from intercompany cash "circles." Refer to Appendix N.D.2., "Cash Circles," for additional information.

8. Interested parties should refer to Exhibit F of the Plan and Appendix C hereto for information regarding whether Debtors have any outstanding prepetition payables to other Debtors or prepetition receivables from other Debtors.

E. Substantive Consolidation Matrix

Summary of Substantive Consolidation Factors Factor Yes Yes% No No% N/A N/A% Summary of Conclusions S/C S/C% NoS/C No S/C% N/A N/A % Artemis Associates LLC Omicron Enterprises, Inc Retail Formed 1998

# 1 As of the initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? 170 97% 3 2% 2 1% 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? 114 65% 61 35% — 0% 3 Did Debtor share office space or other facilities with ENE? 27 15% 147 84% 1 1% 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 24 14% 90 51% 61 35% 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? 173 99% 2 1% 0% 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? 175 100% 0% 0% 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? 175 100% 0% 0% 8 Was Debtor identified as legal employer of any employees? 48 27% 127 73% 0% 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 14 8% 160 91% 1 1% 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? 56 32% 119 68% 0% 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 120 69% 54 31% 1 1% 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 156 89% 19 11% 0% 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? 83 47% 92 53% 0% 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? 131 75% 44 25% 0% 15 If required, did Debtor file separate state and local tax returns? 125 71% 0% 50 29% 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? 175 100% 0% 0% 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 2 1% 173 99% 0% 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? 0% 174 99% 1 1% 19 Did Debtor receive ENE credit support in the form of guaranties? 46 26% 128 73% 1 1% 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 2 1% 172 98% 1 1% 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? 26 15% 148 85% 1 1% 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? 78 45% 96 55% 1 1% 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? 103 59% 72 41% 0% 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 175 100% 0% 0% 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? 54 31% 120 69% 1 1% 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/ partnership meetings (for limited liability companies and partnerships)? 175 100% 0% 0% 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? 170 97% 4 2% 1 1% 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? 130 74% 0% 45 26% 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 102 58% 72 41% 1 1% 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? 52 30% 123 70% 0% 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? 35 20% 140 80% 0% 170 97% 3 2% 2 1% 114 65% 61 35% — 0% 27 15% 147 84% 1 1% 90 51% 24 14% 61 35% 2 1% 173 99% — 0% 0% 175 100% — 0% 0% 175 100% — 0% 127 73% 48 27% — 0% 160 91% 14 8% 1 1% 119 68% 56 32% — 0% 120 69% 54 31% 1 1% 156 89% 19 11% — 0% 83 47% 92 53% — 0% 131 75% 44 25% — 0% 0% 125 71% 50 29% 175 100% — 0% — 0% 173 99% 2 1% — 0% 174 99% — 0% 1 1% 46 26% 128 73% 1 1% 2 1% 172 98% 1 1% 26 15% 148 85% 1 1% 78 45% 96 55% 1 1% 103 59% 72 41% — 0% 175 100% — 0% — 0% 120 69% 54 31% 1 1% — 0% 175 100% — 0% 170 97% 4 2% 1 1% — 0% 130 74% 45 26% 102 58% 72 41% 1 1% 52 30% 123 70% — 0% 35 20% 140 80% — 0% Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 77 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? Yes No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? Yes No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? No No S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? N/A N/A 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? Yes S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? Yes S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? Yes S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? Yes S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.Atlantic Commercial Finance, Inc. Enron Corp Wholesale Formed 1995 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 165 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? Yes, 4 of 6 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 6 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? Yes S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? Yes S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? Yes S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? Yes No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? Yes S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? Yes S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.BAM Lease Company Enron Corp. wholesale Formed 2000 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 13 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 2 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? Yes S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? Yes S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? Yes S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? Yes No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.Cabazon Holdings LLC Enron Wind Cabazon Funding LLC — 99% Enron Wind Cabazon LLC -1% Corp Other Formed 1999 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 176 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 2 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? No No S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.Cabazon Power Partners LLC Cabazon Holdings LLC Corp Other Formed 1998 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 175 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? Yes No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 2 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? No No S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? Yes No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany No No S/C receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.Calcasieu Development Company, L.L.C. Delta Land Development Company, LLC Wholesale Formed 2000 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 95 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? Yes, 2 of 8 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 8 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? N/A N/A 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend:!"N/A"!means not applicable,!"S/C"!means arguably supportive of substantive consolidation with other Debtors,!and!"No S/C"!means arguably supportive of no substantive consolidation.Calvert City Power I, L.L.C. Enron North America Wholesale Formed 1998 SIC Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 96 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? Yes, 2 of 7 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 7 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? Yes S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? N/A N/A 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.Calypso Pipeline LLC Enron Global LNG LLC Wholesale Formed 2001 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 32 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 3 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? Yes S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? Yes S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? Yes No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? Yes S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.Clinton Energy Management Services, Inc. Enron Corp. Retail Acquired 1996 SIC Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 78 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? Yes No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? Yes No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? Yes, 2 of 16 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 16 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? Yes S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No 19 Did Debtor receive ENE credit support in the form of guaranties? Yes S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? Yes S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? N/A N/A 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? Yes S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.DataSvstems Group, Inc. Enron Broadband Services, Inc Broadband Acquired 1999 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 106 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? Yes, 3 of 8 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 8 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? Yes S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No SIC 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? Yes S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? N/A N/A 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.E Power Holdings Corp. Enron NipponHoldings LLC 76% remaing 24% held by non-Enron entities. Wholesale Acquired 1999 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 73 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? No No S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? Yes S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? Yes No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? Yes No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? Yes, 2 of 12 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 6 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? Yes S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? Yes No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? N/A N/A 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.EBF LLC Enron North America Wholesale Formed 2001 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 70 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? No No S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.ECl-Nevada Corp. Enron Broadband Services, Inc Broadband Formed 1999 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 89 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? Yes, 3 of 6 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 6 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? Yes S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? N/A N/A 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No SIC 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? Yes S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.ECl-Texas L.P. General Partner-Enron Communications, Inc. -1% Limited Partner-ECl-Nevada Corp. — 99% Broadband Formed 1999 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 87 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? No No S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? Yes S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? No No S/C 15 If required, did Debtor file separate state and local tax returns? N/A N/A 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No SIC 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.ECT Merchant Investments Corp. Enron North America Wholesale Formed 1998 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 92 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? Yes No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? Yes, 5 of 10 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 10 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? Yes S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No SIC 19 Did Debtor receive ENE credit support in the form of guaranties? Yes S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? Yes S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? Yes No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.EOT Securities GP Corp. Enron North America Wholesale Formed 1998 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 128 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? Yes, 4 of 5 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 5 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? Yes No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.ECT Securities Limited Partnership GP-ECT Securities GP Corp. (.01%) LP-ECT Securities LP Corp. (99.9%) Wholesale Formed 1998 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 126 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? Yes No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? No No S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? No No S/C 15 If required, did Debtor file separate state and local tax returns? N/A N/A 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? Yes S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.ECT Securities LP Corp. Enron North America Wholesale Formed 1998 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 127 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 1 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? N/A N/A 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? Yes No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.EOT Strategic Value Corp. Enron North America Corp Other Formed 1985 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 163 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? Yes S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? Yes No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? Yes No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? Yes, 6 of 11 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 11 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? Yes S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No SIC 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? Yes S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? Yes S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.EES Service Holdings, Inc. EFS Holdings Inc. 54%, Enron Energy Services Operations, Inc. 46% Retail Formed 2001 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 60 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? Yes, 2 of 7 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 7 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? Yes S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? N/A N/A 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.EESO Merchant Investments, Inc. Enron Energy Services Operations, Inc Retail Formed 2001 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 26 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? Yes, 2 of 10 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 9 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? Yes S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? Yes S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.EFS Construction Management Services, Inc. EFS Holdings Inc Retail Retail Formed 2001 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 74 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? Yes S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? Yes No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? Yes No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 2 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? Yes S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No SIC 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? Yes S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? Yes S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.EFS Holdings, Inc. Enron Facility Services Retail Acquired 1998 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 122 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? Yes No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? Yes, 1 of 5 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 5 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? N/A N/A 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? N/A N/A 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? Yes S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.EFS I, Inc. EFS Holdings Inc Retail Acquired 1998 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 109 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? Yes, 1 of 13 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 8 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? N/A N/A 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.EFS II, Inc. Enron Facility Services Retail Acquired 1998 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 110 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? Yes, 1 of 6 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 5 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? Yes S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? N/A N/A 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.EFS III, Inc. EFS I, Inc. Retail Acquired 1998 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 111 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? Yes, 1 of 8 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 8 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? N/A N/A 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? N/A N/A 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.EFS IV, Inc. EFS III, Inc Retail Acquired 1998 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 157 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? Yes No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? Yes, 1 of 6 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 5 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? N/A N/A 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.EFS IX, Inc. EFS VIII, Inc Retail Acquired 1998 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 115 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 3 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? N/A N/A 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? N/A N/A 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.EFS V, Inc. EFS IV, Inc Retail Acquired 1998 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 112 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? Yes, 1 of 4 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 3 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? N/A N/A 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No SIC 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? N/A N/A 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.EFS VI, L.P. EFS IV, Inc Retail Acquired 1998 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 113 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? Yes No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? No No S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? No No S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? N/A N/A 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.EFS VII, Inc. EFS I, Inc. Retail Acquired 1998 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 114 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 5 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? N/A N/A 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? N/A N/A 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.EFS VIII, Inc. EFS VII, Inc Retail Acquired 1998 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 158 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? Yes No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 3 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? N/A N/A 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.EFS X, Inc. EFS VIII, Inc Retail Acquired 1998 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 116 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 3 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? N/A N/A 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.EFS XI, Inc. EFS VIII, Inc Retail Acquired 1998 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 117 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? Yes No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 4 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? N/A N/A 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.EFS XII, Inc. EFS VIII, Inc Retail Acquired 1998 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 118 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 4 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? Yes No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? N/A N/A 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.EFS XIII, Inc. EFS I, Inc. Retail Acquired 1998 SIC Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 159 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? Yes No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? No No S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? N/A N/A 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.EFS XV, Inc. EFS I, Inc. Retail Acquired 1998 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 119 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? Yes No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? Yes, 1 of 9 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 7 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? N/A N/A 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.EFS XVII, Inc. EFS XIII, Inc Retail Acquired 1998 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 120 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 3 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? N/A N/A 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No SIC 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? N/A N/A 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.EGP Fuels Company Enron Corp Transportation Formed 1992 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 148 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? Yes No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 5 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? Yes S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? Yes S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? Yes No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? Yes S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.EGS New Ventures Corp. Enron North America Wholesale Formed 1993 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 80 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? Yes, 4 of 8 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 8 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.ENA Asset Holdings L.P. Peregrine I LLC — .10% LP Whitewing Associates L.P. — 99.89% LP Blue Heron I LLC -.01% — GP Wholesale Formed 1999 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 14 1 As of the Initial Petition Date, was Debtor directly or indirectly Undeter wholly owned by ENE? mined N/A 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? No No S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? No No S/C 15 If required, did Debtor file separate state and local tax returns? N/A N/A 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? Yes S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.ENA Upstream Company, LLC Enron North America Wholesale Formed 2000 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 36 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? Yes, 2 of 6 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 6 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? Yes S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? Yes S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.EnRock LP General Partner: Enrock Management, LLC -1% Limited Partners: CapRock Fiber Network, Ltd. 49.5%, ECl-Texas, L.P. 49.5% Broadband Formed 1999 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 88 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? No No S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? No No S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? No No S/C 15 If required, did Debtor file separate state and local tax returns? N/A N/A 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.EnRock Management, LLC Enron Broadband Services, Inc. — 50% — Managing Member* CapRock Fiber Network, Ltd. — 50% Broadband Formed 1999 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 86 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? No No S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? No No S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? No No S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.Enron Acquisition III Corp. Enron Energy Services Operations, Inc Retail Acquired 1998 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 154 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? Yes, 3 of 20 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 20 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? Yes S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? Yes S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? N/A N/A 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.Enron ACS, Inc. LOA. Inc Wholesale Formed 1985 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 97 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? Yes, 3 of 6 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 6 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? N/A N/A 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? Yes S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.Enron Alligator Alley Pipeline Company Enron Transportation Services, LLC Transportation Formed 2000 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 90 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 4 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.Enron Asia Pacific/Africa/China LLC Atlantic Commercial Finance Inc Wholesale Formed 1999 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 167 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? Yes No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? Yes No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? Yes No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? Yes, 3 of 8 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 8 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? Yes S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No SIC 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? Yes S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? Yes No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? Yes S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? Yes S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.Enron Asset Management Resources, Inc. Enron Transportation Services Company Transportation Formed 2000 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 149 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? Yes S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? Yes No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? Yes No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? Yes No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 5 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? Yes S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No SIC 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? Yes S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? Yes S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? Yes S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.Enron Brazil Power Holdings I Ltd. Enron South America LLC Wholesale Formed 1997 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 150 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? Yes, 1 of 7 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 7 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? No No S/C 15 If required, did Debtor file separate state and local tax returns? N/A N/A 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? Yes S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? Yes No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.Enron Brazil Power Holdings XI Ltd Atlantic Commercial Finance Inc Wholesale Formed 1997 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 131 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? Yes, 2 of 6 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 6 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? No No S/C 15 If required, did Debtor file separate state and local tax returns? N/A N/A 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.Enron Brazil Power Investments XI Ltd Enron Brazil Power Holdings XI Ltd Wholesale Formed 1997 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 137 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? Yes, 2 of 6 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 6 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? No No S/C 15 If required, did Debtor file separate state and local tax returns? N/A N/A 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.Enron Broadband Services, Inc. Enron Communications Group Broadband Aquired 1997 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 7 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? Yes S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? Yes No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? Yes No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? Yes No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? Yes No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? Yes, 5 of 15 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 13 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? Yes S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No SIC 19 Did Debtor receive ENE credit support in the form of guaranties? Yes S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? Yes S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? Yes S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? Yes No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? Yes S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? Yes S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.Enron Broadband Services, L.P. Enron Bandwidth, Inc Broadband Formed 2000 Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor # 29 1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? No No S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? Yes S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? No No S/C 15 If required, did Debtor file separate state and local tax returns? N/A N/A 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No SIC 19 Did Debtor receive ENE credit support in the form of guaranties? Yes S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? Yes S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? Yes No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Capital Trade Resources International Corp Enron North America Wholesale Formed 1995 40

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 4 S/C Date, was there an overlap between of 11 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 9 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of Yes S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Caribbean Basin LLC Atlantic Commercial Finance Inc. Wholesale Formed 1999 177

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with Yes S/C ENE? 4 If either of the two preceding questions were Yes No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any Yes No S/C employees? 9 If Debtor utilized support services (including, but Yes No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 4 S/C Date, was there an overlap between of 11 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 11 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No s/c from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor Yes S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Caribe VI Holdings Ltd. Enron Caribbean Basin LLC Wholesale Formed 1998 135

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, No No S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were N/A N/A answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 2 S/C Date, was there an overlap between of 8 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 8 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated No No S/C federal income tax returns? 15 If required, did Debtor file separate state and local N/A N/A tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Commercial Finance Ltd. 52% owned by Tombstone Assets. LLCEand 48% owned by nron Global Equity Ltd Wholesale Formed 1995 144

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, No No S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were N/A N/A answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 2 S/C Date, was there an overlap between of directors/executives of Debtor and 7 directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 7 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated No No S/C federal income tax returns? 15 If required, did Debtor file separate state and local N/A N/A tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No s/c from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor Yes S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Communications Group. Inc. Enron Corp. Boradband Acquired 1997 85

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, No No S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were N/A N/A answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 3 S/C Date, was there an overlap between of 8 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 8 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local N/A N/A tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all N/A N/A corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Communications Leasing Corp. Enron Broadband Services. Inc Broadband Formed 1999 41

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, No No S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were N/A N/A answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any Yes No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 3 S/C Date, was there an overlap between of 9 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 9 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Corp N/A Corp. Other Formed 1996 2

1 As of the Initial Petition Date, was Debtor N/A N/A directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with N/A N/A ENE? 4 If either of the two preceding questions were Yes No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any Yes No S/C employees? 9 If Debtor utilized support services (including, but N/A N/A not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition N/A N/A Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 14 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart N/A N/A from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of N/A N/A guaranties? 20 Did Debtor receive ENE credit support in the form N/A N/A of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of N/A N/A letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial N/A N/A Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE N/A N/A level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered No No S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, N/A N/A did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor Yes S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Credit Inc. Enron Credit Holdings Inc. Wholesale Formed 2000 160

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 2 S/C Date, was there an overlap between of 5 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 4 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Development Corp. Enron Power Corp Wholesale Formed 1993 168

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 4 S/C Date, was there an overlap between of 8 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 7 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of Yes S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Development Funding Ltd. Enron Asia Pacific/Africa/China LLC Wholesale Formed 1995 164

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, No No S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were N/A N/A answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 2 S/C Date, was there an overlap between of 2 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 2 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated No No S/C federal income tax returns? 15 If required, did Debtor file separate state and local N/A N/A tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No s/c from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered No No S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor Yes S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Development Management Ltd. Enron Asia Pacific/Africa/China LLC Wholesale Formed 1996 133

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, No No S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were N/A N/A answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 1 S/C Date, was there an overlap between of 6 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 6 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated No No S/C federal income tax returns? 15 If required, did Debtor file separate state and local N/A N/A tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron do Brazil Holdings Ltd. Enron South America LLC Wholesale Formed 1996 151

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, No No S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were N/A N/A answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 1 S/C Date, was there an overlap between of directors/executives of Debtor and 7 directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 7 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated No No S/C federal income tax returns? 15 If required, did Debtor file separate state and local N/A N/A tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Energy Information Solutions. Inc. Enron Energy Services Operations. Inc Retail Acquired 1996 25

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with Yes S/C ENE? 4 If either of the two preceding questions were Yes No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any Yes No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 3 S/C Date, was there an overlap between of 17 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 17 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all N/A N/A corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Energy Marketing Corp. Enron Energy Services Operations. Inc Retail Acquired 1997 9

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 3 S/C Date, was there an overlap between of 16 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 16 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of Yes S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Energy Services North America. Inc. Enron Energy Services Operations. Inc Retail Acquired 1997 30

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, No No S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were N/A N/A answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any Yes No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 2 S/C Date, was there an overlap between of 18 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 18 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No s/c from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all N/A N/A corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor Yes S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Energy Services Operations. Inc. Enron Energy Services LLC Retail Acquired 1997 8

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with Yes S/C ENE? 4 If either of the two preceding questions were Yes No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any Yes No S/C employees? 9 If Debtor utilized support services (including, but Yes No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 2 S/C Date, was there an overlap between of 19 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 19 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No s/c from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of Yes S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor Yes S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Energy Services. Inc. Enron Energy Services Operations. Inc Retail Formed 1997 10

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 2 S/C Date, was there an overlap between of 18 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 18 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No s/c from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of Yes S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor Yes S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Energy Services. LLC Enron Corp. 97.8%. Enron Capital Management II LP 1.8% and Enron Capital Management III LP 0.4% Retail Acquired 1997 11

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 5 S/C Date, was there an overlap between of 14 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 14 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial Yes NoS/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No SIC guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor Yes S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Engineering Construction Company Enron Corp Wholesale Formed 1985 Name Changed 1994 20

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with Yes S/C ENE? 4 If either of the two preceding questions were Yes No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any Yes No S/C employees? 9 If Debtor utilized support services (including, but Yes No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 3 S/C Date, was there an overlap between of 9 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 9 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No s/c from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of Yes S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor Yes S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Engineering Operational Services Company Enron North America Wholesale Formed 2001 21

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with Yes S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any Yes No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 3 S/C Date, was there an overlap between of 5 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 5 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Equipment Procurement Company Enron Power Corp. U.S. Corp. Other Formed 1994 180

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were Yes No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 3 S/C Date, was there an overlap between of 9 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 9 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of Yes S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Expat Services Inc. Enron Corp. Corp. Other Formed 1990 76

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with Yes S/C ENE? 4 If either of the two preceding questions were Yes No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any Yes No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 4 S/C Date, was there an overlap between of 5 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 4 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No s/c from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor Yes S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Federal Solutions. Inc. Enron Energy Services Operations. Inc Retail Formed 1998 27

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 3 S/C Date, was there an overlap between of 12 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 10 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Freight Markets Corp. Enron Global Markets LLC Wholesale Acquired 2001 28

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with Yes S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any Yes No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 2 S/C Date, was there an overlap between of directors/executives of Debtor and 7 directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 7 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all N/A N/A corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Fuels International. Inc. Enron Power Corp. U.S. Wholesale Formed 1993 72

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 5 S/C Date, was there an overlap between of directors/executives of Debtor and 7 directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 7 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Gas Liquids. Inc. Enron North America Wholesale Formed 1993 15

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 5 S/C Date, was there an overlap between of 10 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 10 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of Yes S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Gathering Company Enron Operations. L.P Transportation Formed 1994 147

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition No No S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 2 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local N/A N/A tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Global LNG LLC Atlantic Commercial Finance Inc Wholesale Formed 1999 33

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with Yes S/C ENE? 4 If either of the two preceding questions were Yes No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any Yes No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 4 S/C Date, was there an overlap between of 9 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 9 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Global Markets LLC Enron Corp. Wholesale Formed 2000 16

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were Yes No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but Yes No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 5 S/C Date, was there an overlap between of 12 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 12 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No s/c from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor Yes S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Global Power Pipelines L.L.C. Enron Corp. 62.18%. Enron Holding LLC 35.63%. Enron Equity Corp. 2.19% Wholesale Formed 1994 172

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 4 S/C Date, was there an overlap between of 5 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 5 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated No No S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Holding Company L.L.C. Enron Equity Corp. 70%. Enron International Holdings Corp. 29% Enron Global Inc 1% Wholesale Formed 1994 132

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition No No S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition No No S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated No No S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron India Holdings Ltd. Offshore Power Production C.V. Wholesale Formed 1994 57

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, No No S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were N/A N/A answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 2 S/C Date, was there an overlap between of 4 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 3 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated No No S/C federal income tax returns? 15 If required, did Debtor file separate state and local N/A N/A tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron India LLC Atlantic Commercial Finance Inc Wholesale Formed 1999 99

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were Yes No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but Yes No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 4 S/C Date, was there an overlap between of 10 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 10 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No s/c from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor Yes S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Industrial Markets LLC Enron Corp. Wholesale Formed 2000 18

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with Yes S/C ENE? 4 If either of the two preceding questions were Yes No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any Yes No S/C employees? 9 If Debtor utilized support services (including, but Yes No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 5 S/C Date, was there an overlap between of directors/executives of Debtor and 7 directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 7 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No s/c from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor Yes S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron International Asia Corp. Enron International Asset Management Corp Wholesale Formed 1996 136

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 4 S/C Date, was there an overlap between of 9 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 7 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron International Asset Management Corp. Enron Corp. Wholesale Formed 1996 130

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 4 S/C Date, was there an overlap between of 9 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 9 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron International Fuel Management Company Enron Global LNG LLC Wholesale Formed 1999 34

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes s/c Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 3 S/C Date, was there an overlap between of 8 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 8 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of Yes S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron International Holdings Corp. Enron Corp. 32.59. Enron Development Corp. 10.86%. Atlantic Commercial Finance, inc. 26.83%. Enron Power Corp. 29.7% Wholesale Formed 1993 101

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes s/c Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 8 S/C Date, was there an overlap between of 33 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 22 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron International Inc. Enron Corp Wholesale Formed 1997 100

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 3 S/C Date, was there an overlap between of 9 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 8 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron International Korea Holdings Corp. Enron Asia Pacific/Africa/China LLC Wholesale Formed 1998 134

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 5 S/C Date, was there an overlap between of 9 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 9 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of Yes S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Liquid Fuels. Inc. Enron Corp. Wholesale Formed 1992 37

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with Yes S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any Yes No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition No No S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 4 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Liquid Services Corp. Enron Operations. L.P Transportation Formed 1995 142

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 2 S/C Date, was there an overlap between of 6 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 6 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated No No S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of Yes S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron LNG Shipping Company Enron Global LNG LLC Wholesale Formed 2000 38

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, No No S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were N/A N/A answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 2 S/C Date, was there an overlap between of directors/executives of Debtor and 7 directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 7 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated No No S/C federal income tax returns? 15 If required, did Debtor file separate state and local N/A N/A tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Machine and Mechanical Services. Inc. Enron Transportation Services. LLC Transportation Formed 1998 143

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition No No S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 5 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Management. Inc. Enron Corp Corp. Other Formed 1992 75

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with Yes S/C ENE? 4 If either of the two preceding questions were Yes No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any Yes No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 6 S/C Date, was there an overlap between of directors/executives of Debtor and 7 directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 5 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No s/c from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor Yes S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Mauritius Company Offshore Power Production C.V. 98.88%. Enron India Holdings Ltd. 1.12% Wholesale Formed 1993 56

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, No No S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were N/A N/A answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 2 S/C Date, was there an overlap between of 8 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 5 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated No No S/C federal income tax returns? 15 If required, did Debtor file separate state and local N/A N/A tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of Yes S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered No No S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Metals Commodity Corp. Enron Trade Holdings Inc Wholesale Acquired 2000 1

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, No No S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were N/A N/A answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any Yes No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 5 S/C Date, was there an overlap between of 13 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 5 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of Yes S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all N/A N/A corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Methanol Company Enron Ventures Corp. Transportation Acquired 1991 54

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 3 S/C Date, was there an overlap between of 5 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 5 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all N/A N/A corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Middle East LLC Atlantic Commercial Finance Inc Wholesale Formed 1999 102

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were Yes No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 3 S/C Date, was there an overlap between of 5 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 5 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No s/c from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor Yes S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Natural Gas Marketing Corp. Enron North America Commercial Finance, inc. 26.83%. Enron Power Corp. 29.7% Wholesale Formed 1995 35

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with Yes S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any Yes No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 5 S/C Date, was there an overlap between of 10 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 10 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of Yes S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Net Works LLC Enron Corp Wholesale Formed 2000 17

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with Yes S/C ENE? 4 If either of the two preceding questions were Yes No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any Yes No S/C employees? 9 If Debtor utilized support services (including, but Yes No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 4 S/C Date, was there an overlap between of 14 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 10 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No s/c from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor Yes S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron North America Corp. Enron Corp Wholesale Formed 1990, Name Changed 1999 3

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with Yes S/C ENE? 4 If either of the two preceding questions were Yes No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any Yes No S/C employees? 9 If Debtor utilized support services (including, but Yes No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 7 S/C Date, was there an overlap between of 32 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 28 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No s/c from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of Yes S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor Yes S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Operations Services Corp. (ETS) Enron Transportation Services Company Transportation Formed 1993 123

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with Yes S/C ENE? 4 If either of the two preceding questions were Yes No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any Yes No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition No S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 6 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No s/c from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor Yes S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Permian Gathering Inc. Enron Operations. L.P Transportation Formed 1994 145

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition No No S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 3 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local N/A N/A tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Pipeline Construction Services Company Enron Corp Transportation Formed 1980 139

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition No S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 4 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local N/A N/A tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Pipeline Services Company Enron Transportation Services Company Transportation Formed 2000 140

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with Yes S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any Yes No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition No S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 5 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Power Industrial Construction Company Enron Engineering Construction Co Wholesale Formed 2000 66

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with Yes S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any Yes No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 3 S/C Date, was there an overlap between of 9 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 8 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Power Corp. Enron Corp Wholesale Formed 1989 161

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with Yes S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any Yes No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 3 S/C Date, was there an overlap between of 9 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 9 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of Yes S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Power Marketing. Inc. Enron North America Wholesale Formed 1993 4

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 4 S/C Date, was there an overlap between of 9 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 9 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of Yes S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Processing Properties, Inc. Enron Liquid Services Corp. Wholesale Formed 1997 53

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition No No S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 4 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Property Services Corp Enron Corp. 98.03% JILP-L.P., Inc 1.97% Corp. Other Formed 1995 39

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with Yes S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any Yes No S/C employees? 9 If Debtor utilized support services (including, but Yes No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 3 S/C Date, was there an overlap between of 5 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 5 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No s/c from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor Yes S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Renewable Energy Corp. Smith Street Land Company Corp. Other Formed 1996 153

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with Yes S/C ENE? 4 If either of the two preceding questions were Yes No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any Yes No S/C employees? 9 If Debtor utilized support services (including, but Yes No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 4 S/C Date, was there an overlap between of directors/executives of Debtor and 7 directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 6 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated No No S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of Yes S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Reserve Acquisition Corp. Enron Finance Corp. Wholesale Formed 1990 64

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 4 S/C Date, was there an overlap between of 9 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 9 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron South America LLC Atlantic Commercial Finance Inc Wholesale Formed 1999 171

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were Yes No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but Yes No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 3 S/C Date, was there an overlap between of 9 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 8 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No s/c from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor Yes S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron International Holdings Corp. Enron Corp. 32.59. Enron Development Corp. 10.86%. Atlantic Commercial Finance, inc. 26.83%. Enron Power Corp. 29.7% Wholesale Formed 2000 105

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 3 S/C Date, was there an overlap between of 12 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 11 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Trailblazer Pipeline Company Enron Corp. Transportation Formed 1980 141

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition No No S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 4 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local N/A N/A tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Transportation Services Company Enron Operations LP Transportation Formed 1990 12

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition No S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 5 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No s/c from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor Yes S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Ventures Corp. Enron Corp Corp. Other Formed 1997 55

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 4 S/C Date, was there an overlap between of 8 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 8 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron WarpSpeed Services. Inc. Enron Corp. Broadband Acquired 1995 103

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 2 S/C Date, was there an overlap between of directors/executives of Debtor and 7 directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 7 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all N/A N/A corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Wind Constructors Corp. Enron Wind Energy Systems Corp Corp. Other Acquired 1997 46

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, No No S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were N/A N/A answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 1 S/C Date, was there an overlap between of 5 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 5 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated No No S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No s/c from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all N/A N/A corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor Yes S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Wind Corp. Enron Renewable Energy Corp Corp. Other Acquired 1992 42

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, No No S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were N/A N/A answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 1 S/C Date, was there an overlap between of 6 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 6 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated No No S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial Yes No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of Yes S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all N/A N/A corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor Yes S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Wind Development Corp. Enron Wind Domestic Holding LLC Corp. Other Formed successor entity 2002. predecessor entity 1994 61

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, No No S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were N/A N/A answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition No No S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition No No S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated No No S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Wind Energy Systems Corp Enron Wind Technology Corp Corp. Other Acquired 1997 44

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, No No S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were N/A N/A answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 1 S/C Date, was there an overlap between of 6 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 4 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated No No S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of Yes S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all N/A N/A corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Wind Lake Benton LLC Enron Wind Development LLC Corp. Other Formed 1997 155

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, No No S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were N/A N/A answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition No No S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 2 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated No No S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Wind Maintenance Corp. Enron Wind Energy Systems Corp Corp. Other Acquired 1997 45

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, No No S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were N/A N/A answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 1 S/C Date, was there an overlap between of 5 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 5 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated No No S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form Yes S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all N/A N/A corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Wind Storm Lake I LLC Midwest Power Funding LLC Corp. Other Formed 1998 91

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, No No S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were N/A N/A answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition No No S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 2 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated No No S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Wind Storm Lake II LLC Midwest Power Funding LLC Corp. Other Formed 1998 152

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, No No S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were N/A N/A answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition No No S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 2 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated No No S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Enron Wind Systems. Inc. Enron Wind Domestic Holding Corp. Corp. Other Acquired 1997 43

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, No No S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were N/A N/A answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any Yes No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 1 S/C Date, was there an overlap between of 5 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 5 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated No No S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No s/c from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all N/A N/A corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor Yes S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

EnronOnline, LLC Enron Net Works LLC Wholesale Formed 2000 93

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with Yes S/C ENE? 4 If either of the two preceding questions were Yes No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any Yes No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 4 S/C Date, was there an overlap between of 10 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 9 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No s/c from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor Yes S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

ET Power 3 LLC LFT Power III, LLC (55.66%) Managing Member, ET Power I LLC (44.34%) Wholesale Formed 1998 169

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition No No S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition No No S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Garden State Paper Company, LLC Sundance Industrial Partners. L.P. Wholesale Acquired 2000 22

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, No No S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were N/A N/A answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any Yes No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 5 S/C Date, was there an overlap between of 8 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 7 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local N/A N/A tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all N/A N/A corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Green Power Partners I LLC Enron Wind Development LLC Corp. Other Formed 1998 124

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, No No S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were N/A N/A answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition No No S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 2 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated No No S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Intratex Gas Company LOA. Inc Wholesale Formed 1989 52

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 1 S/C Date, was there an overlap between of 4 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 4 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Jovinole Associates Class I General Partner (Managing Partner) EPS I, Inc. (fka Limbach Facility Services, Inc.) Class II General Partner Line Home Service Retail Acquired 1998 121

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, No No S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were N/A N/A answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition No No S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition No No S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated No No S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all N/A N/A corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

KUCC Cleburne, LLC ECT Merchant Investments Corp. Wholesale Acquired 2000 129

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 4 S/C Date, was there an overlap between of directors/executives of Debtor and 7 directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 7 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local N/A N/A tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all N/A N/A corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

LGMI, Inc. EGS New Ventures Corp Wholesale Acquired 1993 83

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 3 S/C Date, was there an overlap between of 8 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 8 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all N/A N/A corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

LINGTEC Constructors L.P. Enron Power Corp. 99% Enron Power Constr 1% Wholesale Formed 1998 79

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition No S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition No No S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated No No S/C federal income tax returns? 15 If required, did Debtor file separate state and local N/A N/A tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of Yes S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

LOA. Inc. Enron Corp Commercial Finance, inc. 26.83%. Enron Power Corp. 29.7% Wholesale Formed 1984 98

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 1 S/C Date, was there an overlap between of 5 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 5 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Louisiana Gas Marketing Company EGS New Ventures Corp Wholesale Acquired 1993 81

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 2 S/C Date, was there an overlap between of 8 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 7 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all N/A N/A corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Louisiana Resources Company EGS New Ventures Corp Wholesale Acquired 1993 82

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 2 S/C Date, was there an overlap between of directors/executives of Debtor and 7 directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 7 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all N/A N/A corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

LRCI. Inc. EGS New Ventures Corp Wholesale Acquired 1993 84

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 3 S/C Date, was there an overlap between of 8 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 8 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No s/c from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE Yes No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all N/A N/A corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor Yes S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Modulus Technologies. Inc. Enron Broadband Services. Inc. Broadband Acquired 1998 104

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, No No S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were N/A N/A answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 3 S/C Date, was there an overlap between of 9 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 9 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all N/A N/A corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

National Energy Production Corporation Enron Engineering Construction Co. Wholesale Formed 1997 65

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, No No S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were N/A N/A answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any Yes No S/C employees? 9 If Debtor utilized support services (including, but Yes No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 3 S/C Date, was there an overlap between of 11 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 11 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No s/c from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of Yes S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor Yes S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor Yes S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

NEPCO Power Procurement Company EPC Estate Services. Inc Wholesale Formed 2000 67

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 3 S/C Date, was there an overlap between of 11 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 11 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local Yes No S/C tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

NEPCO Services International. Inc EPC Estate Services. Inc. Wholesale Formed 1998 68

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, No No S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were N/A N/A answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any Yes No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron Yes No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 3 S/C Date, was there an overlap between of 11 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 11 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local N/A N/A tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of Yes S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

New Energy Trading Company Netco Holdings LLC Wholesale Formed 2001 59

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition No No S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 2 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local N/A N/A tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Nowa Sarzvna Holding B.V. Enron Corp Wholesale Acquired 1994 170

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, No No S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were N/A N/A answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition No No S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition No No S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated No No S/C federal income tax returns? 15 If required, did Debtor file separate state and local N/A N/A tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial Yes S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all N/A N/A corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Offshore Power Production C.V. General Partner A — Travamark Two B.V. — 0.1% General Partner B — Travamark Two B.V. — 0.1% Limited Partner A — Atlantic India Holdii Wholesale Formed 1994 58

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, No No S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were N/A N/A answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition No No S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition No No S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor No No S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated No No S/C federal income tax returns? 15 If required, did Debtor file separate state and local N/A N/A tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its No No S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, No No S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: As of 12/2/01, Direct Subsidiary of: Business Segment as of 12/2/01: Formed or Acquired by Enron Companies: Debtor #

Omicron Enterprises. Inc. Enron Energy Services Operations. Inc Retail Acquire 1998 108

1 As of the Initial Petition Date, was Debtor Yes S/C directly or indirectly wholly owned by ENE? 2 Was Debtor's legal address 1400 Smith Street, Houston, Yes S/C Texas? 3 Did Debtor share office space or other facilities with No No S/C ENE? 4 If either of the two preceding questions were No S/C answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? 5 Prior to the Initial Petition Date, were separate Yes No S/C books and records maintained for Debtor? 6 Did Debtor file Schedules of Liabilities reflecting Yes No S/C Debtor's liabilities as of its Petition Date? 7 Did Debtor file Schedules of Assets reflecting Yes No S/C Debtor's assets as of its Petition Date? 8 Was Debtor identified as legal employer of any No S/C employees? 9 If Debtor utilized support services (including, but No S/C not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? 10 If Debtor utilized the services of employees of Enron No S/C Service Companies, excluding ENE, was Debtor charged for the use of such employees? 11 During the two years prior to the Initial Petition Yes, 5 S/C Date, was there an overlap between of 14 directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? 12 During the two years prior to the Initial Petition Yes, 14 S/C Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? 13 As of the Initial Petition Date, did Debtor Yes S/C participate in the ENE centralized cash management system? 14 Was Debtor included in ENE's 2001 consolidated Yes S/C federal income tax returns? 15 If required, did Debtor file separate state and local N/A N/A tax returns? 16 Was Debtor included in ENE's consolidated publicly Yes S/C disseminated financial reports? 17 Did Debtor disseminate Debtor-specific financial No S/C information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? 18 Was Debtor given a credit rating separate and apart No S/C from ENE's credit rating? 19 Did Debtor receive ENE credit support in the form of No No S/C guaranties? 20 Did Debtor receive ENE credit support in the form No No S/C of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? 21 Did Debtor receive credit support in the form of No No S/C letters of credit issued by ENE on its behalf? 22 In the eighteen months preceding the Initial No No S/C Petition Date, did Debtor receive funding for its business activities from ENE? 23 Did Debtor transact substantially all of its Yes S/C business with one or more of the other Enron Companies? 24 Was Debtor required to submit material transactions Yes S/C for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? 25 In addition to any approvals required at the ENE No S/C level, did Debtor submit material transactions to its own board for approval? 26 Did Debtor conduct all statutorily or otherwise Yes No S/C required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? 27 If either of the two preceding questions were answered Yes S/C "yes," were the decisions substantially all made or meetings substantially all held by written consent? 28 If Debtor was formed by the Enron Companies, were all Yes No S/C corporate formalities observed in the formation? 29 Rather than settling intercompany obligations in cash, Yes S/C did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? 30 As of the Initial Petition Date, was the Debtor No No S/C obligated on intercompany payables to five or more of the other Debtors? 31 As of the Initial Petition Date, was the Debtor No No S/C holding intercompany receivables from five or more of the other Debtors? Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: Operational Energy Corp.

As of 12/2/01, Direct Subsidiary of: Enron Engineering Construction Co.

Business Segment as of 12/2/01: Wholesale

Formed or Acquired by Enron Companies: Aquired 1988

Debtor # 19

1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? Yes No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? Yes No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals Yes, 4 of overlapped? 10 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 9 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? Yes S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? Yes S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? Yes S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? Yes S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: Oswego CoGen Company. LLC

As of 12/2/01, Direct Subsidiary of: Enron North America Corp.

Business Segment as of 12/2/01: Wholesale

Formed or Acquired by Enron Companies: Formed 2001

Debtor # 179

1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals Yes, 4 of overlapped? 5 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 5 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? N/A N/A 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? Yes S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: Palm Beach Development Company. L.L.C.

As of 12/2/01, Direct Subsidiary of: Lauderdale Land Development Company LLC

Business Segment as of 12/2/01: Wholesale

Formed or Acquired by Enron Companies: Formed 2000

Debtor # 23

1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals Yes, 2 of overlapped? 8 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 8 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? N/A N/A 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: Paulista Electrical Distribution. L.L.C.

As of 12/2/01, Direct Subsidiary of: Atlantic Commercial Finance Inc.

Business Segment as of 12/2/01: Wholesale

Formed or Acquired by Enron Companies: Formed 1998

Debtor # 138

1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? No No S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? N/A N/A 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? Yes S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: PBOG Corp.

As of 12/2/01, Direct Subsidiary of: Enron Corp.

Business Segment as of 12/2/01: Corp Other

Formed or Acquired by Enron Companies: Formed 2001

Debtor # 5

1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals Yes, 2 of overlapped? 7 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 7 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? Yes S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? N/A N/A 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: Portland General Holdings. Inc.

As of 12/2/01, Direct Subsidiary of: Enron Corp.

Business Segment as of 12/2/01: Transportation

Formed or Acquired by Enron Companies: Acquired 1997

Debtor # 173

1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals Yes, 3 of overlapped? 9 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 6 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? Yes S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? Yes No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? No No S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? N/A N/A 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: Portland Transition Company. Inc.

As of 12/2/01, Direct Subsidiary of: Enron Corp.

Business Segment as of 12/2/01: Transportation

Formed or Acquired by Enron Companies: Formed 1997

Debtor # 174

1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? Yes No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals Yes, 2 of overlapped? 7 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 5 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? N/A N/A 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: Richmond Power Enterprise. L.P.

As of 12/2/01, Direct Subsidiary of: Enron-Richmond Power Corp. 1% Richmond Power Holdings, Inc. 1% Limited Partners: Enron-Richmond Power Corp. 49% Richmoni

Business Segment as of 12/2/01: Wholesale

Formed or Acquired by Enron Companies: Formed 1989

Debtor # 162

1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? No No S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? Yes S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? No No S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? Yes S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? Yes S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: Risk Management Trading Corp.

As of 12/2/01, Direct Subsidiary of: Enron North America

Business Segment as of 12/2/01: Wholesale

Formed or Acquired by Enron Companies: Formed 1997

Debtor # 107

1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? Yes No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals Yes, 4 of overlapped? 8 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 8 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? Yes S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? Yes S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? Yes No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? Yes S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? Yes S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: San Juan Gas Company. Inc.

As of 12/2/01, Direct Subsidiary of: Enron Corp.

Business Segment as of 12/2/01: Wholesale

Formed or Acquired by Enron Companies: Formed 1993

Debtor # 69

1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? Yes No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals Yes, 4 of overlapped? 9 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 8 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? No No S/C 15 If required, did Debtor file separate state and local tax returns? N/A N/A 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? Yes S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? Yes No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? Yes S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: Smith Street Land Company

As of 12/2/01, Direct Subsidiary of: Enron Corp.

Business Segment as of 12/2/01: Corp Other

Formed or Acquired by Enron Companies: Formed 1991

Debtor # 6

1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? Yes No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? Yes No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals Yes, 5 of overlapped? 7 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 7 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? Yes S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? Yes S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? Yes No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? Yes S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: St. Charles Development Company. L.L.C.

As of 12/2/01, Direct Subsidiary of: Delta Land Development Company. LLC

Business Segment as of 12/2/01: Wholesale

Formed or Acquired by Enron Companies: Formed 2000

Debtor # 94

1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals Yes, 2 of overlapped? 8 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 7 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? N/A N/A 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: Superior Construction Company

As of 12/2/01, Direct Subsidiary of: Enron Power Corp — US

Business Segment as of 12/2/01: Retail

Formed or Acquired by Enron Companies: Formed 1997

Debtor # 156

1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? Yes No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals Yes, 3 of overlapped? 9 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 9 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? Yes S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? Yes S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? Yes S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? Yes No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? Yes S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: Tenant Services. Inc.

As of 12/2/01, Direct Subsidiary of: Enron Energy Services Operations. Inc.

Business Segment as of 12/2/01: Retail

Formed or Acquired by Enron Companies: FORMED 1999

Debtor # 24

1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? Yes S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? Yes No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals Yes, 3 of overlapped? 14 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 14 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? Yes S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? Yes S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? Yes No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: The Protane Corporation

As of 12/2/01, Direct Subsidiary of: Enron Americas. Inc.

Business Segment as of 12/2/01: Wholesale

Formed or Acquired by Enron Companies: Acquired 1967

Debtor # 166

1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? Yes No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals Yes, 4 of overlapped? 9 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 9 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? Yes S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? Yes S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? Yes No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? N/A N/A 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? Yes S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: TLS Investors. L.L.C.

As of 12/2/01, Direct Subsidiary of: ECT Merchant Investments Corp.

Business Segment as of 12/2/01: Wholesale

Formed or Acquired by Enron Companies: Formed 1999

Debtor # 125

1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals Yes, 3 of overlapped? 9 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 9 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? Yes S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? N/A N/A 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? Yes S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? Yes S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: Transwestern Gathering Company

As of 12/2/01, Direct Subsidiary of: Enron Transportation Services. LLC

Business Segment as of 12/2/01: Transportation

Formed or Acquired by Enron Companies: Formed 1994

Debtor # 146

1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? Yes S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? No S/C 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 2 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? Yes S/C 15 If required, did Debtor file separate state and local tax returns? N/A N/A 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: Victory Garden Power Partners I L.L.C.

As of 12/2/01, Direct Subsidiary of: Enron Wind Development Corp.

Business Segment as of 12/2/01: Corp Other

Formed or Acquired by Enron Companies: Formed 1998

Debtor # 178

1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? Yes No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 2 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? No No S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: Zond Minnesota Construction Company LLC

As of 12/2/01, Direct Subsidiary of: Enron Wind Constructors LLC

Business Segment as of 12/2/01: Corp Other

Formed or Acquired by Enron Companies: Formed 1997

Debtor # 71

1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 2 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? No No S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? Yes No S/C 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: Zond Pacific. Inc.

As of 12/2/01, Direct Subsidiary of: Enron Wind Systems LLC

Business Segment as of 12/2/01: Corp Other

Formed or Acquired by Enron Companies: Acquired 1997

Debtor # 63

1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals Yes, 1 of overlapped? 6 S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 5 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? No No S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? Yes S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? N/A N/A 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Debtor: ZWHC LLC

As of 12/2/01, Direct Subsidiary of: Enron Wind Systems LLC

Business Segment as of 12/2/01: Corp Other

Formed or Acquired by Enron Companies: Acquired 1997

Debtor # 62

1 As of the Initial Petition Date, was Debtor directly or indirectly wholly owned by ENE? Yes S/C 2 Was Debtor's legal address 1400 Smith Street, Houston, Texas? No No S/C 3 Did Debtor share office space or other facilities with ENE? No No S/C 4 If either of the two preceding questions were answered "yes," was Debtor charged for the use of such legal address, office space or other facilities? N/A N/A 5 Prior to the Initial Petition Date, were separate books and records maintained for Debtor? Yes No S/C 6 Did Debtor file Schedules of Liabilities reflecting Debtor's liabilities as of its Petition Date? Yes No S/C 7 Did Debtor file Schedules of Assets reflecting Debtor's assets as of its Petition Date? Yes No S/C 8 Was Debtor identified as legal employer of any employees? No S/C 9 If Debtor utilized support services (including, but not limited to, accounting, information services, legal, risk assessment, insurance, and/or tax) provided by ENE, was Debtor charged for utilizing such support services? No S/C 10 If Debtor utilized the services of employees of Enron Service Companies, excluding ENE, was Debtor charged for the use of such employees? No S/C 11 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of ENE? If yes, how many individuals overlapped? No No S/C 12 During the two years prior to the Initial Petition Date, was there an overlap between directors/executives of Debtor and directors/executives of Debtors other than ENE? If yes, how many individuals overlapped? Yes, 2 S/C 13 As of the Initial Petition Date, did Debtor participate in the ENE centralized cash management system? No No S/C 14 Was Debtor included in ENE's 2001 consolidated federal income tax returns? No No S/C 15 If required, did Debtor file separate state and local tax returns? Yes No S/C 16 Was Debtor included in ENE's consolidated publicly disseminated financial reports? Yes S/C 17 Did Debtor disseminate Debtor-specific financial information such that a third party could assess Debtor's separate creditworthiness prior to extending credit? No S/C 18 Was Debtor given a credit rating separate and apart from ENE's credit rating? No S/C 19 Did Debtor receive ENE credit support in the form of guaranties? No No S/C 20 Did Debtor receive ENE credit support in the form of an ENE guaranty of an affiliate's guaranty of Debtor's obligations? No No S/C 21 Did Debtor receive credit support in the form of letters of credit issued by ENE on its behalf? No No S/C 22 In the eighteen months preceding the Initial Petition Date, did Debtor receive funding for its business activities from ENE? No No S/C 23 Did Debtor transact substantially all of its business with one or more of the other Enron Companies? No No S/C 24 Was Debtor required to submit material transactions for approval to the ENE board, ENE Office of the Chair and/or ENE Risk Assessment and Control Group? Yes S/C 25 In addition to any approvals required at the ENE level, did Debtor submit material transactions to its own board for approval? No S/C 26 Did Debtor conduct all statutorily or otherwise required board (for corporations) or management/partnership meetings (for limited liability companies and partnerships)? Yes No S/C 27 If either of the two preceding questions were answered "yes," were the decisions substantially all made or meetings substantially all held by written consent? Yes S/C 28 If Debtor was formed by the Enron Companies, were all corporate formalities observed in the formation? N/A N/A 29 Rather than settling intercompany obligations in cash, did the Debtor ever settle intercompany balances with Enron entities other than ENE by transferring intercompany obligations to ENE? No No S/C 30 As of the Initial Petition Date, was the Debtor obligated on intercompany payables to five or more of the other Debtors? No No S/C 31 As of the Initial Petition Date, was the Debtor holding intercompany receivables from five or more of the other Debtors? No No S/C Legend: "N/A" means not applicable, "S/C" means arguably supportive of substantive consolidation with other Debtors, and "No S/C" means arguably supportive of no substantive consolidation.

Appendix N: Intercompany Value Flow Analysis

Appendix N: Intercompany Value Flow Analysis

A. Introduction

The flow chart set forth in Section E below reflects projected recoveries of certain Debtors in respect of certain Intercompany Claims and the flow of value between the Debtors in the stand-alone scenario. No recoveries on Intercompany Claims would take place in a substantive consolidation scenario. Among other things, this information is provided to facilitate parties in interest in their analysis and understanding of the Debtors' estates. The estimated recoveries and the underlying projections and assumptions are highly speculative and based upon information available at the time that this analysis was prepared. Actual results may vary materially from those reflected herein. Further, the summary information reflected herein is qualified in its entirety by reference to the full text of the Plan and Disclosure Statement.

More specifically, the flow chart was derived from the Distribution Model, which is a complex and customized software program utilized to synthesize estimates and projections regarding assets and liabilities, as well as to calculate Creditor recoveries under the Plan depending upon numerous variables and assumptions. The Distribution Model was used to generate the flow chart and to reflect therein the estimated recoveries between Debtors in respect of Intercompany Claims in the stand-alone scenario.

B. Variance

The Debtors have prepared the estimates incorporated into the flow chart based upon certain assumptions that they believe are reasonable under the circumstances. The estimates have not been compiled or examined by independent accountants. The Debtors make no representations regarding the accuracy of the estimates or any ability to achieve forecasted results. Many of the assumptions underlying the estimates are subject to significant uncertainties. Inevitably, some assumptions will not materialize, and unanticipated events and circumstances may affect the ultimate financial results. Therefore, the actual results achieved will vary from the estimates, and the variations may be material. In evaluating the Plan, Creditors are urged to examine carefully all of the assumptions underlying the financial estimates.

1. Remaining Assets. With respect to the Remaining Assets, the estimated recoveries, valuations and projections are based, in part, on estimated proceeds generated by a sale or other disposition of substantially all of these assets. Many of these assets have been on the market or the subject of inquiries since the Initial Petition Date, but have not been sold for a variety of reasons, including, but not limited to, (i) poor market conditions, and (ii) the need to resolve complex ownership issues, pending litigation or government investigations, tax issues, and consent issues. In some cases, the Reorganized Debtors will be attempting to sell non-controlling financial interests for which a limited market exists. Due to the inherent uncertainties associated with selling these assets as a result of the issues identified above, there can be no assurance that these assets will be sold at presently estimated prices or at presently estimated times, if at all. Similarly, the recoveries of the Debtors (or the Reorganized Debtors, as the case may be) against counterparties on trading contracts are dependent on the creditworthiness and ability to pay of the counterparties.

2. Creditor Cash. The inability to sell or otherwise convert the Remaining Assets to cash may materially impact, among other things, the value of the Plan Currency. As a result of the foregoing, the Creditor Cash available for distribution as a result of liquidation of the Remaining Assets may be impacted.

3. Operating Entities Generally. Estimates of value do not purport to be appraisals nor do they necessarily reflect the values that may be realized if assets are sold. The estimates of value represent hypothetical equity values assuming the implementation of each of the Operating Entities' business plan, as well as other significant assumptions. Such estimates were developed solely for purposes of formulating and negotiating the Plan and analyzing the projected recoveries thereunder. Any estimated equity value is highly dependent upon achieving the future financial results set forth in the projections for each of the Operating Entities, as well as the realization of certain other assumptions that are not guaranteed.

The valuations of each of the Operating Entities set forth herein represent estimated values and do not necessarily reflect values that could be attainable in public or private markets for the Operating Entities or their constituent assets. The equity value ascribed in the analysis does not purport to be an estimate of the market value of stock to be distributed pursuant to the Plan. Such trading value, if any, may be materially different from the equity value associated with the valuation analysis.

4. PGE. The valuation of PGE set forth herein assumes that the current regulatory environment remains unchanged. However, PGE operates in a heavily regulated industry. Changes to the current regulatory environment may have a material adverse impact on PGE's actual results. Refer to Section XIV., "Risk Factors and Other Factors to be Considered," as well as Section VIII., "Portland General Electric Company," for further discussion on these and other risks attendant with PGE and the electric utility industry.

5. Crosscountry. The valuation of Crosscountry set forth herein assumes certain levels of rates for the transportation of natural gas as set by FERC. Such rates are highly regulated and subject to periodic changes. There is no guarantee that the current rate levels will not change materially in the future or will provide adequate reimbursement for the services provided by Crosscountry and its subsidiaries. Any such changes are entirely beyond Crosscountry's control and may have a material adverse impact on actual results. Further, Crosscountry operates in a heavily regulated industry. In the ordinary course of its business, Crosscountry is subject regularly to inquires, investigations and audits by federal and state agencies that oversee various natural gas pipeline regulations. Changes to the current regulatory environment may have a material adverse impact on Crosscountry's actual results. Refer to Section XIV., "Risk Factors and Other Factors to be Considered," as well as Section IX., "Crosscountry," for further discussion on these and other risks attendant with Crosscountry and the natural gas pipeline industry. 6. Prisma. The valuation of Prisma set forth herein assumes that all assets contemplated for transfer to Prisma are in fact transferred. The valuation further assumes that, subject to appropriate offsets, the assets to be transferred to Prisma do not include any material prepetition intercompany obligations of the Debtors. If for any reason one or more assets are not transferred to Prisma, or one or more additional assets are transferred to Prisma, then the value could fluctuate materially. In addition, the valuation of Prisma set forth herein assumes certain levels of tariffs or rates of return for the constituent assets. Such rates are highly regulated, subject to periodic changes, and in certain circumstances are the outcome of political processes in the subject jurisdictions. There is no guarantee that the current rate levels will not change materially in the future or will provide adequate reimbursement for the services provided by Prisma and its subsidiaries. Any such changes are entirely beyond Prisma's control and may have a material adverse impact on actual results. Further, as Prisma operates primarily in foreign jurisdictions, such political processes often lead to greater volatility in regulatory outcomes than might occur in the United Stales. Additionally, operations in the emerging markets are generally subject to greater risk of global economic slowdown, political uncertainty, currency devaluation, exchange controls and the ability to enforce and defend legal and contractual rights than are domestic companies. Such risk factors may also have a material adverse impact on Prisma's actual results. For further discussion on these and other risks attendant with Prisma and the industries in which it is involved, refer to sections X and XIV, subsection I, in the Disclosure Statement.

C. Assumptions

The following are the significant assumptions and limiting conditions utilized in preparation of the flow chart:

1. The Plan embodies a compromise establishing a 30/70 weighted average predicated upon a negotiated formula as a proxy for numerous inter-Debtor disputed issues. For illustrative purposes and to facilitate parties in interest in their analysis and understanding of the Debtors' estates and the global compromise, the flow chart reflects distributions to Debtors in respect of Intercompany Claims assuming no substantive consolidation. These distributions are meaningful in that they impact the recovery of General Unsecured Claims under the stand-alone case, which constitutes 70% of the ultimate recovery on such claims.

2. The recoveries in the flow chart reflect the terms of the global compromise, including resolution of certain asset ownership disputes between ENE and ENA. Following extensive discussions and negotiation with the ENA Examiner, rather than litigate these and related issues, the Debtors, the Creditors' Committee and the ENA Examiner agreed to a compromise of these inter-Debtor disputes wherein, for purposes of calculating distributions pursuant to the Plan, the net economic ownership of certain assets would be reallocated. The Debtors and the Creditors' Committee believe that, even if meritorious, such litigation would only produce additional prepetition unsecured Intercompany Claims and not a transfer of ownership of such assets. Nevertheless, the Debtors and the Creditors' Committee agreed to a negotiated transfer of asset ownership as a further proxy for the resolution of all inter-estate issues.

3. An additional feature of the global compromise is the waiver and release of intercompany causes of action (including avoidance actions) between Debtors. Accordingly, the flow chart does not reflect these causes of actions (if any) held by one Debtor against one or more of the other Debtors.

4. The recoveries in the flow chart pertain to prepetition unsecured Intercompany Claims. Consequently, to the extent that a Debtor is entitled to satisfy all or a portion of its Intercompany Claim through setoff, offset or recoupment, the flow chart reflects recoveries on only the residual Claim, if any.

5. Pursuant to the Bankruptcy Court's August 1, 2002 order, no Claims Bar Date was set for any Debtor to file Claims against another Debtor. Additionally, on November 26, 2003 the Bankruptcy Court entered an order generally authorizing each of the Debtors to enter into one or more stipulations tolling the applicable statute of limitations with respect to certain claims. In accordance with the order, as a general rule, each Debtor is deemed to have entered into a stipulation with (a) other Debtors, (b) affiliated non-debtor entities and (c) structures created by the Debtors and which are controlled or managed by the Debtors or their affiliates. Further, the Debtors have entered into tolling agreements with numerous third parties in accordance with the order. In accordance with the court approved procedures, the Debtors have filed or will file a copy or notice of each executed stipulation with the Bankruptcy Court, thereby putting parties in interest on notice of the tolling arrangements, which will be matters of public record and available for viewing at http://www.elaw4enron.com The Debtors are relying upon Exhibit F to the Plan for purposes of allowance and distribution of Claims held by any Debtor against another Debtor. Intercompany Claims reflected therein are based upon the intercompany accounts and notes reflected in the Debtors' books and records as of the date hereof. Intercompany account balances are derived from the Schedules, as the same may be updated or amended from time to time, and the books and records of the Debtors and their affiliates as of the date hereof. Additionally, the results are based on certain assumptions associated with the Tax Sharing Agreements. Should such assumptions change, there may be a material impact to certain Debtors.

6. Amounts realized from intercompany receivables are estimated by the Distribution Model and are based upon the estimated assets, liabilities and claims of the obligated Debtor or non-Debtor affiliate.

7. The value of investments in subsidiaries is estimated by the Distribution Model and is based upon the estimated values of the assets and liabilities of those subsidiaries and the Debtors' corresponding ownership interest.

8. The value of assets excludes any value that may be realized from the Litigation Trust, the Special Litigation Trust or from any avoidance actions commenced by the Debtors. Any value that may be realized from these litigation trusts or avoidance actions may be material, but is highly speculative, and thus predictions regarding these amounts are not included.

9. Claims have been estimated by using a combination of the Enron Companies' books and records, scheduled claims, filed claims, and professional judgment. Such estimates are subject to change and any such changes could have a material effect on Debtor recoveries. For information regarding scheduled claims, refer to the Debtors' Schedules, which are available at http://www.enron.com/corp/chapter 11. Claims filed against the Debtors are available for viewing at http://www.bsillc.com.

10. All trading contracts between or among two or more Debtors or between or among Debtor and non-Debtor Affiliates (non-Debtors that are directly or indirectly 100% owned by one or more Debtors) are assumed to have been rejected and valued at the Initial Petition Date. Intercompany Claims relating to unsettled trading contracts reflect a marked-to-market value as of the Initial Petition Date.

11. The Debtors, as well as their non-Debtor affiliates, had numerous intercompany contracts, including, but not limited to, trading contracts, operations and maintenance agreements, and Tax Sharing Agreements. To the extent any of these contracts are rejected, the rejection or the resulting rejection damages claim could have a material impact on either party to the contract. In conjunction with confirmation, the Debtors intend to file a schedule of stipulated rejection damages arising from the Debtors' rejection of intercompany trading contracts and other intercompany contracts, including contracts between two Debtors or between a Debtor and any wholly owned affiliate.

12. The flow chart does take into account SPE settlements approved by the Bankruptcy Court but does not assume that Debtors will succeed in recovering any assets associated with the SPEs, nor does it assume that any settlements of SPEs may be negotiated and approved by the Bankruptcy Court in the future. The Debtors reserve their rights in both of these regards.

13. At the time this analysis was prepared, the Intercompany Claims aggregated approximately $74 billion. The flow chart reflects the aggregate of Intercompany Claims (a) with a face amount of $300 million or more, or (b) upon which recoveries in the stand-alone case is estimated to equal or exceed $80 million (the "Significant Intercompany Claims"). The aggregate amount of Significant Intercompany Claims is approximately $64 billion, or 87% of the total Intercompany Claims. Refer to Exhibit F to the Plan for a complete listing of Allowed Intercompany Claims pursuant to the Plan.

D. Discussion of Selected Value Flows

1. Largest Distributions

The Significant Intercompany Claims flow between 35 of the 180 Debtors and result in approximately $12.6 billion in distributions.

Approximately $19.5 billion of the Significant Intercompany Claims flow to ENE (for a total of $3.9 billion in distributions) and approximately $13.5 billion of the Significant Intercompany Claims flow to ENA (for a total of $2.3 billion in distributions). Accordingly, almost 49% of the distributions on Significant Intercompany Claims will flow to ENE and ENA.

2. Cash Circles

Under the cash management system in effect prior to the Initial Petition Date, payments to EPMI and ENGMC were collected by ENA and thereafter swept by ENE pursuant to the centralized cash management system. ENE directly paid essentially all of the obligations of EPMI and ENGMC. The payment of EPMI and ENGMC by ENE generated payables from EPMI and ENGMC to ENE.

Based on intercompany obligations incurred prior to the Initial Petition Date, ENE will make approximately $2.1 billion in distributions to ENA on approximately $12.7 billion of intercompany payables; ENA will make approximately $850 million in distributions to ENGMC on approximately $4.13 billion of intercompany payables; and ENGMC will make approximately $933 million in distributions to ENE on approximately $3.58 billion of intercompany payables. This "ENGMC Cash Circle" among ENE, ENA, and ENGMC is set forth in the Cash Circle Chart in Section E below.

Based on intercompany obligations incurred prior to the Initial Petition Date, ENE will make approximately $2.1 billion in distributions to ENA on approximately $12.7 billion of intercompany payables; ENA will make approximately $1.06 billion in distributions to EPMI on approximately $5.14 billion of intercompany payables; and EPMI will make approximately $1.17 billion in distributions to ENE on approximately $4.76 billion of intercompany payables. This "EPMI Cash Circle" among ENE, ENA, and EPMI is set forth in more detail in the Cash Circle Chart in Section E below.

While there was an accounting policy that permitted non-cash settlement of such cash circles, non-cash settlements were not in fact effectuated in the EPMI Cash Circle and the ENGMC Cash Circle as of the Initial Petition Date (collectively, the "Cash Circles"). A discussion of these Cash Circles is also contained in the Twelfth Monthly Report of Harrison J. Goldin, the Court-Appointed Examiner in the Enron North America Corp. Bankruptcy Proceeding, dated April 14, 2003 which is available under "Related Documents" at http://www.enron.com/corp/por.

If the Cash Circles had been settled, it is likely that recoveries to creditors of EPMI would be higher than reflected herein and the recoveries to creditors of ENE lower. The effects upon creditors of ENGMC and ENA are less predictable, although it appears ENGMC and ENA creditors' recoveries would have been higher if non-cash settlements had been effectuated. Refer to Appendix M: "Substantive Consolidation Analysis".

3. Zero Recoveries

ENE will not receive any distributions on (a) the $443 million of claims it has against El or (b) the $312 million of claims it has against EGPFC, because El and EGPFC are each administratively insolvent on a stand-alone basis. Similarly, EEPC will not receive any distributions on the $335 million of claims it has against NEPCO because NEPCO is administratively insolvent on a stand-alone basis and ENA Asset Holdings will not receive any distributions on the $430 million of claims it has against BAM because BAM is administratively insolvent on a stand-alone basis. The administrative claims of El, EGPFC, NEPCO, and BAM will be treated in accordance with section 3.1 of the Plan.

E. Intercompany Value Flow Chart and Cash Circle Chart

"Cash Circles"

(a) ENA collects cash from EPMI customers, which generates a payable from ENA to EPMI.

(b) ENE sweeps collected cash from ENA, which generates a payable from ENE to ENA.

(c) ENE pays EPMI vendors, which generates a payable from EPMI to ENE.

(d) ENA collects cash from ENGMC customers, which generates a payable from ENA to ENGMC.

(e) ENE pays ENGMC vendors, which generates a payable from ENGMC to ENE.

Appendix O: Potential Causes of Action

Appendix O: Potential Causes of Action

A. Introduction

In addition to the pending litigation discussed in Section IV.C.l., "Pending Litigation," Section IV.E., "Avoidance Actions" and Appendix S: "Additional Pending Avoidance Actions," the Debtors believe that they have potential causes of action against a number of parties based on various theories. Refer to Section IV.C.L, "Pending Litigation," Section IV.E., "Avoidance Actions" and Appendix S: "Additional Pending Avoidance Actions" for further information regarding pending litigation involving the Debtors.

The Debtors have worked diligently during the pendency of the Chapter 11 Cases to identify meritorious potential causes of action that, if successfully prosecuted, would result in a benefit to their estates. In addition to the pending litigation described elsewhere, this Appendix contains a listing of many such potential causes of action that the Debtors may elect to pursue, however, this list is not exhaustive and the Debtors reserve the right, to the extent the statute of limitations has not run for such actions, to commence and prosecute additional claims and causes of action. This Appendix does not contain causes of action that are property of the non-Debtor affiliates. Moreover, to the extent that any potential defendant identified herein has a Claim against the Debtors, the Debtors reserve the right to seek to have such Claims disallowed or subordinated. Refer to Appendix Q: "Subordinated Claims" for a list of Claims that the Debtors have preliminarily identified as subordinated or potentially subordinated.

Section 108(a) of the Bankruptcy Code provides that if a statute of limitations under nonbankruptcy law has not expired prior to the filing of a bankruptcy petition, then a debtor may bring a cause of action before the later of (a) the end of such limitations period, including any suspension of such period occurring on or after the commencement of the bankruptcy case and (b) two years after the petition date. As a result, each Debtor has at least two years from its respective Petition Date to commence various causes of action. Refer to Appendix B: "List of Debtors, Tax ID Numbers, Case Numbers, and Petition Dates" for the Petition Date for each respective Debtor. Many of the Debtors' potential causes of action are held by ENE or ENA and, as a result, the statute of limitations on these causes of action may have expired on December 2, 2003. However, except as may be otherwise provided in the Plan or agreed by the Debtors, any and all claims may be subject to avoidance actions that, if not filed by December 2, 2003, may still be asserted as affirmative defenses to the allowability of such claims in accordance with section 502(d) of the Bankruptcy Code. In the event that the Debtors have (i) entered into an agreement tolling the applicable statute of limitations with respect to a Guaranty Claim or (ii) timely filed an action seeking avoidance of a Guaranty Claim, the Debtors may assert section 502(d) of the Bankruptcy Code as an affirmative defense to the allowability of such claim. Refer to Section I.B.l.e., "Challenges to Certain Claims Based on ENE Guaranties and to Certain Large Claims" for information regarding such Guaranty Claims.

The Debtors make no guarantees with respect to the estimated amount of damages identified herein and such disclosure shall not be considered an admission by the Debtors with respect to potential recoveries, which may be less than or greater than listed. Accordingly, the Debtors reserve the right to seek damages greater than or less than the amounts listed herein. Moreover, the Debtors make no representations with respect to whether they will ultimately institute the potential causes of action contained herein. As the Debtors continue their diligence efforts, the Debtors may identify additional potential causes of action not reflected herein. Accordingly, the Debtors reserve the right to identify and institute such additional potential causes of action and do not waive any rights with respect thereto.

Depending upon the applicable statute of limitations, many of these potential causes of actions may be brought after the Confirmation Date. On November 26, 2003, the Bankruptcy Court entered an order generally authorizing each of the Debtors to enter into one or more stipulations tolling the applicable statute of limitations with respect to certain claims. In accordance with the order, as a general rule, each Debtor is deemed to have entered into a stipulation with (a) other Debtors, (b) affiliated non-debtor entities and (c) structures created by the Debtors and which are controlled or managed by the Debtors or their affiliates. Further, the Debtors have entered into tolling agreements with numerous third parties in accordance with the order. In accordance with the court approved procedures, the Debtors have filed or will file a copy or notice of each executed stipulation with the Bankruptcy Court, thereby putting parties in interest on notice of the tolling arrangements, which will be matters of public record and available for viewing at http://www.elaw4enron.com Accordingly, the Debtors have preserved their respective legal rights to bring suit in the future against various parties without allowing the applicable statute of limitations to expire and without acknowledging in any way whether valid claims, causes of action or defenses exist thereto. Further, the Debtors have reserved the right to assert in any claims litigation that section 502(d) of the Bankruptcy Code may be used defensively following the expiration of the two-year statute of limitations set forth in section 546(a)(1) of the Bankruptcy Code. Given the nature and complexity of these Chapter 11 Cases, the existence and/or merit of many of these causes of action could not have been litigated prior to confirmation of the Plan.

B. Potential Causes of Action

1. SPE-Related Litigation

Refer to Section FV.AAb., "ENE Examiner" for further information regarding potential SPE-related litigation. The Debtors reserve the right to pursue any potential claim or cause of action against a potential defendant identified (i) by the ENA Examiner, as conflicts examiner, (ii) in any of the ENE Examiner's reports or (iii) participating in any of the SPE-related transactions identified in any of those Examiner's reports. Refer to Section IV.AAb., "ENE Examiner" for additional information regarding the ENE Examiner's duties and the reports filed in connection with SPE-related transactions. Refer to Section IV.A.4.a.(ii)(E), "Conflicts Examiner" for information regarding the ENA Examiner's role as conflicts examiner.

2. Professionals

The Debtors may pursue any claim or cause of action against a potential defendant identified by the ENA Examiner, as conflicts examiner, or in the ENE Examiner's report. In addition the Debtors have begun an analysis of potential malpractice and course of conduct claims against professionals who provided services to the Debtors prior to the Initial Petition Date, as well as professionals who advised other parties (including, but not limited to, insiders) in connection with prepetition transactions involving the Debtors. The Debtors reserve the right to institute litigation against those parties identified by the ENA Examiner, as conflicts examiner, or in the ENE Examiner's reports. In addition, the Debtors reserve the right to institute litigation against any other potential defendants not otherwise identified therein.

3. Employee/Insider Claims

As described in more detail in Section IV.A.8.f. of the Disclosure Statement, the Severance Settlement Fund Litigation has been commenced by the Employee Committee against certain recipients of the Employee Prepetition Stay Bonus Payments. The Employee Committee is the plaintiff in the foregoing litigation and any recoveries received pursuant to the litigation will be deposited in the Severance Settlement Litigation Trust. The Debtors cannot predict whether the Employee Committee will be successful in its litigation or the amount of the recovery that will ultimately be received by the Severance Settlement Trust.

As described in more detail in Section IV.A.8.f. of the Disclosure Statement, the Employee Committee has been authorized to commence the Deferred Compensation Litigation. The Employee Committee has filed an adversary proceeding against approximately 32 of the recipients of accelerated deferred compensation payment seeking to avoid an aggregate total of approximately $30.4 million in such payments and may file suit against approximately 9 other recipients. ENE is the plaintiff in the foregoing litigation. The amounts at issue are subject to change, and the Debtors cannot predict whether the Employee Committee will be successful in its litigation or the amount of the recovery that will ultimately be received.

The Debtors reserve the right to bring additional causes of action against former officers or insiders, as deemed appropriate.

4. Accounts Receivable Collection and Potential Avoidance Actions

Appendix O-I contains a list of accounts receivable collection actions that the Debtors and certain of their affiliates may pursue. If all of such actions are pursued, it is currently estimated that the amounts sought to be recovered could aggregate in excess of $1 billion, however, the Debtors cannot predict with any degree of accuracy whether or how much they will actually collect as a result of the potential litigation identified below. As with all litigation, there is inherent risk and unpredictability, which makes it impossible to determine the overall impact of the potential litigation on the value of the Debtors' estates. Further, for various reasons, the Debtors may ultimately elect not to pursue certain of the potential collection actions identified herein.

Moreover, some of these causes of action may be brought by a combination of Debtors and certain of their affiliates as indicated in the Plaintiffs column below. The Debtors are continuing to review their books and records for additional potential collection actions and intend to pursue such actions against wholesale and retail customers who have not paid amounts due the wholesale and retail Debtors. Additionally, the Debtors are pursuing or may pursue collection actions against other wholesale and retail customers through independent collection agencies or other outside sources. The Debtors are continuing to review potential avoidance actions and may pursue avoidance claims against those wholesale and retail customers, including those listed in Appendix O-I, who received a transfer within the 90 days prior to the Initial Petition Date or any subsequent Petition Date. For a listing of potential avoidance actions that the Debtors have preliminarily identified, refer to Appendix O-II, "Avoidance Actions." Refer to Section IV.C.l., "Pending Litigation," Section IV.E., "Avoidance Actions" and Appendix S: "Additional Pending Avoidance Actions," for a discussion of pending litigation related thereto. Refer to Section VII.C.l., "Categories of Remaining Assets," for a discussion of the estimated value of the Remaining Assets, which, in some instances, include estimated recoveries on accounts receivables, trading contracts, collection actions and related litigation.

5. Avoidance Actions

Appendix O-II contains a listing of potential avoidance actions for which (i) the Debtors have entered into agreements tolling the statue of limitations, or (ii) it can be argued that, under applicable law, the statute of limitations has not run. Section 108(a) of the Bankruptcy Code provides that if a statute of limitations under nonbankruptcy law has not expired prior to the filing of a bankruptcy petition, then a debtor may bring a cause of action before the later of (a) the end of such limitations period, including any suspension of such period occurring on or after the commencement of the bankruptcy case and (b) two years after the petition date. Many of the Debtors' potential causes of action are held by ENE or ENA and, as a result, the statute of limitations on these causes of action may have expired on December 2, 2003. However, except as may be otherwise provided in the Plan or agreed to by the Debtors, any and all Claims may be subject to avoidance actions that, if not filed by December 2, 2003, may still be asserted as affirmative defenses to the allowability of such Claims in accordance with section 502(d) of the Bankruptcy Code, subject to the rights of Creditors to contest the availability thereof

At the time this Appendix was prepared, the Debtors preliminarily identified amounts that they might potentially seek to avoid, in the approximate aggregate amount of $50 million to $55 million. However, the Debtors cannot predict with any degree of accuracy whether they will actually prevail in avoiding such amounts. As with all litigation, there is inherent risk and unpredictability, which makes it impossible to determine the overall impact of the potential litigation on the value of the Debtors' estates. Further, for various reasons, the Debtors may ultimately elect not to pursue certain of the potential avoidance actions identified herein.

Additionally, the Debtors preliminarily identified certain guaranty claims that they might potentially seek to avoid, resulting in avoidance of the amount a creditor holding a guaranty claim seeks to recover in its proof of claim. As the Debtors would not seek affirmative relief in any potential guaranty avoidance action, the Debtors cannot value such potential actions at this time.

The Debtors are continuing to review potential avoidance actions and, to the extent that the applicable statute of limitations has not run, may pursue avoidance claims against any party who received a transfer within the 90 days or other applicable period prior to the Initial Petition Date or any subsequent Petition Date. Any Person (including, but not limited to those Persons listed in response to Item 3 on the Statement of Financial Affairs for any Debtors) that has received a transfer of property, in which any of the Debtors' estates has an interest, during the appropriate look back period should assume that the transfer is being investigated and that an avoidance action will be commenced if such action is deemed to have merit.

6. Other Actions

The Debtors have determined that they may have certain claims or causes of action outside of bankruptcy against certain counterparties to various contracts, customers, vendors, joint ventures, or other third parties arising from the Debtors' day to day prepetition and postpetition activities.

The Debtors are investigating such claims and causes of action and reserve the right to institute litigation upon a determination that valid claims exist. Appendix O-I: Accounts Receivable Collection Actions PLAINTIFFS DEFENDANTS

EESI 4 THIRD AVE LEASEHOLD LLC EESI 4500 LTD EEMC 7 ELEVEN EESI 7 THIRD AVE LEASEHOLD LLC EESI 767 THIRD AVE LEASEHOLD LLC GARDEN STATE A PLUS OIL NV GARDEN STATE A. P. MOLLER ENA ABARTA OIL GAS, INC. EESI ACAPULCO ACQUISITION CORP EESI ACAPULCO RESTAURANT INC EESI ACCENT ENERGY INC. GARDEN STATE ACCORD ENERGY LTD. GARDEN STATE ACE CAPITAL RE INTERNATIONAL LTD GARDEN STATE ACE CAPITAL RE OVERSEAS LTD — GOOSE3 GARDEN STATE ACE CAPITAL RE OVERSEAS LTD — ISIS4 EBS ADVANCE GLOBAL COMMUNICATIONS, LTD. EESO ADVANCED GLASS FIBER YARNS ENA AEC MARKETING ENA AEC STORAGE AND HUB SERVICES, A BUSINESS UNIT OF A ENA AEP ENERGY SERVICES, INC. ENA AEP/HPL EPMI AES NEWENERGY, INC. GARDEN STATE AFFARSVERKEN ENERGI KARLSKRONA AB ENA AGAVE ENERGY COMPANY EESI AGRIVENTURES LLC GARDEN STATE AIC LIMITED ENA AIG COMMODITY ARBITRAGE FUND LLC ENA AIG COMMODITY ARBITRAGE FUND LP ENA AIG ENERGY TRADING, INC. EPMI AIG ENERGY TRADING, INC. ENA AIG HIGHSTAR CAPITAL, L.P. ENA AIG TRADING CORPORATION ENA ALABAMA GAS CORPORATION ENA ALABAMA GAS CORPORATION EESI ALBERTSONS EESI ALBRECHT FARMS ENA ALCOA INC. EESI ALFIERO PALISTRONI EESI ALL METALS PROCESSING/ENTREV LEASING ENA ALL PRO PAPER OF TEXAS, INC. EPMI ALLEGHENY ENERGY SUPPLY COMPANY ENA ALMA ENERGY CORP. ENA ALPINE ENERGY CO., INC. ENA ALPINE ENERGY CO., INC. ENA ALSTOM POWER, INC. EESI ALTRADE LLC EESI ALUMINUM PRECISION PRODUCTS INC. EEMC AM REALTY MANAGEMENT INC. GARDEN STATE AMEC EESI AMERADA HESS CORPORATION ENA AMERADA HESS COMPANY ELFI AMERADA HESS CORPORATION ENA AMERADA HESS CORPORATION GARDEN STATE AMERADA HESS GAS LIMITED ENA AMERADA HESS TRADING COMPANY, A DIVISION OF AMERAD ENA AMEREN ENERGY FUELS AND SERVICES COMPANY, AS AGENT ENA AMERICA CHUNG NAM, INC. GARDEN STATE AMERICA CHUNG NAM, INC. EESI AMERICAN BRASS IRON EESI AMERICAN GARMENT CARE EESI AMERICAN PREMIER INC. EESI AMERICAN STANDARD INC. EEMC, EESI AMERICAN STORES EIM AMERIMARK DIRECT LLC GARDEN STATE AMOT KOMMUNE ENA AMTEX STEEL, INC. ENA ANADARKO PETROLEUM CORPORATION GARDEN STATE ANDOVER E-PULPPAPER (USA) INC. GARDEN STATE ANDRE CIE SA EESI ANDREWS PETROLEUM ENA ANGUS ENERGY, INC. ENA ANKER ENERGY CORPORATION ENA ANP MARKETING COMPANY EPMI ANP MARKETING COMPANY GARDEN STATE AOT TRADING AG ENA APPLETON PAPERS INC. EESI APPLIED MATERIALS ENA APS ENERGY SERVICES COMPANY, INC. EBS AQUILA BROADBAND SERVICES, INC. ENA AQUILA CANADA CORP. ENA AQUILA DALLAS MARKETING, L.P. ENA AQUILA ENERGY GARDEN STATE AQUILA ENERGY LIMITED EGLI AQUILA ENERGY MARKETING EPMI AQUILA ENERGY MARKETING EESI AQUILA ENERGY MARKETING CORPORATION ENA AQUILA MERCHANT SERVICES — INTERNATIONAL, LIMITED ENA AQUILA RISK MANAGEMENT CORPORATION ENA ARC INTERNATIONAL INDUSTRIAL MATERIALS COMPANY LIMITED EESI ARCADIA ENERGY CORPORATION ENA ARCH COAL SALES COMPANY, INC. ENA ARCH COAL, INC. EFM ARCHER DANIELS MIDLAND COMPANY, INC. ENA ARIES RESOURCES LLC ENA ARIZONA PUBLIC SERVICE CO ENA ARLINGTON STORAGE CORPORATION GARDEN STATE ARMSTRONG WORLD INDUSTRIES, LIMITED GARDEN STATE AS OSLO SPORVEIER EESI ASC PROPERTIES EPMI ASH GROVE CEMENT COMPANY INC ENA ASHLAND CHEMICAL COMPANY ENRON CLEAN FUELS COMPANY ASHLAND CHEMICAL COMPANY ENA ASHLAND SPECIALTY CHEMICALS COMPANY GARDEN STATE ASKER KOMMUNE ENA ASSET MANAGEMENT GROUP, INC. ENA ASSOCIATED NATURAL GAS CORPORATION ENA ASTRA POWER, LLC ENA ASTRA RESOURCES, INC. GARDEN STATE ATLANTIC COAST FIBERS, INC. EESI ATLAS CARPET ENA ATMOS ENERGY CORPORATION GARDEN STATE ATOFINA EESI AURORA NATURAL GAS/WESTERN NATURAL GAS ENA AURORA SERVICES, INC. GARDEN STATE AXIA ENERGY, LP ENA BADAK GAS MARKETING, INC. CEMS BAILEY PVS OXIDES ENA BALTIMORE GAS AND ELECTRIC COMPANY GARDEN STATE BANK OF AMERICA, NATIONAL ASSOCIATION ENA BANKERS TRUST COMPANY GARDEN STATE BAOSTEEL GROUP INTERNATIONAL TRADE CORPORATION GARDEN STATE BAOTRANS ENTERPRISES LIMITED, HONK ENA BARCLAYS BANK PLC GARDEN STATE BARCLAYS BANK PLC ENA BARCLAYS BANK PLC — LONDON ENA BARRETT FUELS CORPORATION GARDEN STATE BARRICK GOLD CORP ENA BARSTEEL CORP. ENA BASE PETROLEUM, INC. ENA BASIN EXPLORATION, INC. ENA BATEMAN PRINTING SERVICES, INC. EESI BAY AREA LAUNDRY EESI BAY CITY FLOWER CO INC. ENA BAY ROCK OPERATING CO. ENA BECK ENERGY CORPORAT ION ERAC BELCO ENERGY CORP. ENA BELCO OIL GAS CORP. ENA BELDEN BLAKE CORPORATION GARDEN STATE BELGA FUEL N.V. GARDEN STATE BELGOMINE A.G. ENA BERENFIELD CONTAINERS, INC. EESI BEST TREND ENA BETHLEHEM STEEL CORP ORATION ENA BETTIS, BOYLE STOVALL, INC. ENA BETTY QUICK, AGENT GARDEN STATE BHP BILLITON LTD. GARDEN STATE BHP BILLITON MARKETING AG GARDEN STATE BHP TRANSPORT LOGISTICS (EUROPE) ENA BILL KENNEDY ENA BLACK MARLIN PIPELINE COMPANY INC. ENA BLACKSBURG, TOWN OF EESI BLUE DIAMOND GROWERS ENA BLUE FLAME PROPANE INC ENA BMO NESBITT BURNS CORP. ENA BNG PRODUCING DRILLING, INC. GARDEN STATE BNP PARIBAS COMMODITY FUTURES INC EESI BOB EVANS FARMS GARDEN STATE BOCIMAR NV ENA BOISE CASCADE CORPORATION ENA BOONVILLE NATURAL GAS CORP., THE EESI BORDEN CHEMICAL AND PLASTICS ECTRIC BOREALIS AB ECTRIC BOREALIS AS (NORWAY) EESI BOSCOM PARTNERS ENA BOSTON GAS COMPANY ERAC BP AMERICA PRODUCTION COMPANY ENA BP CAPITAL ENERGY EQUITY FUND, L.P. ENA BP CAPITAL ENERGY INTERNATIONAL HOLDING ELFI BP OIL INTERNATIONAL LIMITED ECTRIC BP OIL INTERNATIONAL LTD ECTRIC BP SINGAPORE PTE. LTD EEMC BRAD GOLDBLATT-MCDONALDS EPMI BRAZOS ELECTRIC POWER COOPERATIVE, INC. ENA BREWER NATURAL GAS, LLC EESI BRIAD RESTAURANT GROUP EESI BRINKER RESTAURANT CORPORATION GARDEN STATE BRISTOL PAPER RECYCLING, LLC ECTRIC BRITISH ENERGY GENERATION LTD EESI BROOKDALE LIVING COMMUNITY EESI BUCKEYE STEEL CASTINGS EESI BUDDY BAR CASTING CORP ENA BULL MOOSE TUBE COMP ANY ECTRIC BUNGE CORPORATION ENA BURLINGTON RESOURCES INC. ENA CL PETROLEUM SERVICES COMPANY ENA CACTUS HYDROCARBON III LIMITED PARTNERSHIP ENA CAGE GAS SERVICES EEMC CALIFORNIA COMMUNITY COLLEGE ENA CALPINE ENERGY SERVICES, L.P. EPMI CALPX TRADING SERVICES, A DIVISION OF THE CALIFORNIA ECTRIC CALTEX TRADING PTE LTD ECTRIC CALYPSO SHIPPING INVESTMENTS LIMITED ENA CANADIAN HUNTER EXPLORATION LTD. ENA CANADIAN IMPERIAL BANK OF COMMERCE ENA CANADIAN NATURAL RESOURCES LTD. EFM CANADIAN PACIFIC RAILWAY COMPANY ENA CANFIBRE OF RIVERSIDE, INC. ECTRIC CANTABRICO TRADING SA EESI CANTON DROP FORGE ECTRIC CARBOEX SA EFM CARDINAL BRANDS, INC. EFM CARDINAL LOGISTICS MANAGEMENT, INC. ENA CARDINAL NATURAL FUEL, CO., INC. ERAC CARGILL ENERGY, A DIVISION OF CARGILL, INCORPORATE ECTRIC CARGILL INTERNATIONAL S.A. ENA CARGILL, INCORPORATED EPMI CARGILL-ALLIANT, LLC EEMC CARL KARCHER EEMC, EESI CARLYLE CONDOMINIUM EIM CAROLINA HOLDINGS, INC. ENA CARTHAGE ENERGY SERVICES, INC. EIM CASCADES INC. GARDEN STATE CASEY CORPORATION ENA CASTLE GAS COMPANY, INC. ENA CATEQUIL OVERSEAS PARTNERS, LTD. EESI CATHEDRAL HEALTH SERVICES INC. EESI CATHOLIC HEALTHCARE EAST EESI CATHOLIC HEALTHCARE WEST ENA CBE, INC. ENA CELADON GROUP, INC. ENA CELULOSA Y PAPEL SOLAR S.A. DE C.V. ENA CENEX HARVEST STATES COOPERATIVES ENA CENTRAL FLORIDA GAS EPMI CENTRAL ILLINOIS LIGHT COMPANY ENA CENTRAL ILLINOIS PUBLIC SERVICE COMPANY ELFI CENTRAL MAINE POWER COMPANY EESI CHARLES E SMITH RESIDENTIAL REALTY LP EESO CHASE ENA CHASE MANHATTAN BANK (NATIONAL ASSOCIATION), THE EEMC CHB PARTNERSHIP, MARK BROWNSTEIN-MCDONALDS ENRON CLEAN FUELS COMPANY CHEMCENTRAL CORPORATION EESI CHEMICAL LIME COMPANY OF ARIZONA ELFI CHEMOIL CORPORATION EGLI CHEVRON PHILLIPS CHEMICAL COMPANY LP EFM CHEVRON PRODUCTS COMPANY ELFI CHEVRON PRODUCTS COMPANY, A DIVISION OF CHEVRON USA, INC. ENA CHEVRON USA INC. EESI CHINA BASIN BALLPARK CO. LLC ENRON CLEAN FUELS COMPANY CHOU CHEMICAL CO. ENA CIG FIELD SERVICES COMPANY ENA CINERGY CANADA INC. ENA CINERGY CAPITAL TRADING INC. EPMI CINERGY CAPITAL TRADING INC. ENA CINERGY SERVICES, INC. EPMI CINERGY SERVICES, INC. ENA CINNABAR ENERGY SERVICES TRADING, LLC EESI CISCO ELFI CITGO PETROLEUM CORPORATION ENRON CLEAN FUELS COMPANY CITGO PETROLEUM CORPORATION ENA CITRUS — FLORIDA POWER CORPORATION GARDEN STATE CITY MILL SUPPLIES INC. EESI CITY OF ALBUQUERQUE EPMI CITY OF BURBANK EESI CITY OF CHICAGO ENA CITY OF DEFUNIAK SPRINGS ENA CITY OF HUNTSVILLE ENA CITY OF MADISON EPMI CITY OF MCMINNVILLE WATER LIGHT ENA CITY OF PALO ALTO EPMI CITY OF PALO ALTO ENA CITY OF PASADENA EPMI CITY OF SANTA CLARA CA, SILICON VALLEY PWR ENA CITY OF SHELBY EPMI CITY OF TACOMA, DEPARTMENT OF PUBLIC UTILITIES (DB ENA CITY OF TALLAHASSEE EPMI CITY OF TAUNTON ENRON CLEAN FUELS COMPANY CK WITCO CORPORATION EESI CLARK BROTHERS FARMING ENA CLARK OIL TRADING COMPANY EESI CLASSIC RESIDENCE BY HYATT-CR RIVER ENA CLAYTON PETROLEUM CORP. EESI CLEARWATER NURSERY INC. ENA CLECO MARKETING AND TRADING, LLC EPMI CLECO MARKETING AND TRADING, LLC EEMC CLOROX SERVICES COMPANY EPMI CNC CONTAINERS ENA CNG APPALACHIAN EESI CNTRLMAINEPOWER ENA COAST ENERGY CANADA, INC. EGLI COAST ENERGY GROUP, A DIVISION OF CORNERSTONE PROP ENA COAST ENERGY GROUP, A DIVISION OF CORNERSTONE PROP ENA COASTAL GAS MARKETING COMPANY ECTRIC COBAM NV ECTRIC COBELFRET N.V ECTRIC COECLERICI ARMATORI SPA, MILAN ECTRIC COECLERICI SHIPPING N.V. ENA COKINOS ENERGY CORPORATION ENA COLOGNE PRODUCTION COMPANY ELFI COLONIAL OIL INDUSTRIES INC. ENA COLUMBIA ENERGY SERVICES CORPORATION ENA COLUMBIA GAS OF KENTUCKY, INC. EPMI COLUMBIA GULF TRANSMISSION COMPANY ENA COLUMBIA NATURAL RESOURCES, INC. EESI COLUMBUS STEEL DRUM ENA COMMONWEALTH ATLANTIC LIMITED PARTNERSHIP ENA COMMONWEALTH GAS COMPANY ENA COMMONWEALTH OF VIRGINIA EESI COMMUNITY MEMORIAL HOSPITAL ENA COMPANIA MINERA AUTLAN, S.A. DE C.V. EESI COMPAQ EIM CONAGRA TRADE GROUP, INC. ENA CONAGRA TRADE GROUP, INC. EPMI CONAGRA TRADE GROUP, INC. ENRON CLEAN FUELS COMPANY CONE SOLVENTS, INC. ELFI CONECTIV ENERGY SUPPLY, INC. EPMI CONECTIV ENERGY SUPPLY, INC. EESI CONEXANT SYSTEMS INC. EPMI CONEXANT SYSTEMS, INC. EESI CONOPCO EFM CONSOLIDATED FREIGHTWAYS CORPORATION EESI CONSOLIDATED NATURAL RESOURCES ENA CONSTELLATION POWER SOURCE, INC. EPMI CONSTELLATION POWER SOURCE, INC. ENA CONSUMERS ENERGY COMPANY EPMI CONSUMERS ENERGY COMPANY EESI CONTINENTAL AIRLINES EESI CONTINENTAL GYPSUM COMPANY ENA COPAMEX, S.A. DE C.V. ENA CORNERSTONE PROPANE, L.P. ENA CORPUS CHRISTI GAS MARKETING, INC. ECTRIC CORUS TRADING UK LTD ENA CO-STEEL INC. EESI COUNTY OF ALLEGHENY ENA CREDIT LYONNAIS ROUSE DERIVATIVES DIV'N OF CREDIT LYONNAIS SA ENA CREDIT SUISSE FIRST BOSTON CORPORATION ENA CREDIT SUISSE FIRST BOSTON LONDON BRANCH ENA CRESTAR ENERGY INC. ENRON CLEAN FUELS COMPANY CROMPTON CO./CIE ENA CROSS OIL REFINING MARKETING, INC. ENA CROSSTEX CCNG MARKETING LTD. ENA CROSSTEX GULF COAST MARKETING LTD. ECTRIC CROWN EESI CROWN CITY PLATING CO. ENA CURTIS STEEL CORPORATION ENA CYPRESS GAS PIPELINE, LLC EESI CYPRESS SEMICONDUCTOR CORP. CEMS, EESI D L ENERGY ENA COMMONWEALTH GAS COMPANY ENA COMMONWEALTH OF VIRGINIA EESI COMMUNITY MEMORIAL HOSPITAL ENA COMPANIA MINERA AUTLAN, S.A. DE C.V. EESI COMPAQ EIM CONAGRA TRADE GROUP, INC. ENA CONAGRA TRADE GROUP, INC. EPMI CONAGRA TRADE GROUP, INC. ENRON CLEAN FUELS COMPANY CONE SOLVENTS, INC. ELFI CONECTIV ENERGY SUPPLY, INC. EPMI CONECTIV ENERGY SUPPLY, INC. EESI CONEXANT SYSTEMS INC. EPMI CONEXANT SYSTEMS, INC. EESI CONOPCO EFM CONSOLIDATED FREIGHTWAYS CORPORATION EESI CONSOLIDATED NATURAL RESOURCES ENA CONSTELLATION POWER SOURCE, INC. EPMI CONSTELLATION POWER SOURCE, INC. ENA CONSUMERS ENERGY COMPANY EPMI CONSUMERS ENERGY COMPANY EESI CONTINENTAL AIRLINES EESI CONTINENTAL GYPSUM COMPANY ENA COPAMEX, S.A. DE C.V. ENA CORNERSTONE PROPANE, L.P. ENA CORPUS CHRISTI GAS MARKETING, INC. ECTRIC CORUS TRADING UK LTD ENA CO-STEEL INC. EESI COUNTY OF ALLEGHENY ENA CREDIT LYONNAIS ROUSE DERIVATIVES DIV'N OF CREDIT LYONNAIS SA ENA CREDIT SUISSE FIRST BOSTON CORPORATION ENA CREDIT SUISSE FIRST BOSTON LONDON BRANCH ENA CRESTAR ENERGY INC. ENRON CLEAN FUELS COMPANY CROMPTON CO./CIE ENA CROSS OIL REFINING MARKETING, INC. ENA CROSSTEX CCNG MARKETING LTD. ENA CROSSTEX GULF COAST MARKETING LTD. ECTRIC CROWN EESI CROWN CITY PLATING CO. ENA CURTIS STEEL CORPORATION ENA CYPRESS GAS PIPELINE, LLC EESI CYPRESS SEMICONDUCTOR CORP. CEMS, EESI D L ENERGY ENA DUKE ENERGY FIELD SERVICES, INC. ENA DUKE ENERGY FUELS, L.P. EBS DUKE ENERGY MERCHANT S LLC ECTRIC DUKE ENERGY MERCHANT S LLC EGLI DUKE ENERGY MERCHANT S LLC ELFI DUKE ENERGY MERCHANT S LLC ERAC DUKE ENERGY MERCHANT S LLC ENA DUKE ENERGY NGL SERVICES, LP EESI DUKE ENERGY TRADING MARKETING LLC ENA DUKE ENERGY TRADING AND MARKET EFM DURAFLAME INC. EESI DURREL METAL PRODUCTS ENA DUSTY DRILLING PRODUCING CORP. ECTRIC DYNEA ASA ENA DYNEGY CANADA INC. ENA DYNEGY COAL TRADING TRANSPORTATION, L.L.C. ENA DYNEGY ENERGY, INC. ECTRIC DYNEGY GLOBAL LIQUIDS, INC. ECTRIC DYNEGY INC ENA DYNEGY LIQUIDS MARKETING AND TRADE EESI DYNEGY MARKETING AND TRADE EGLI DYNEGY MIDSTREAM SERVICES, LIMITED PARTNERSHIP ENA DYNEGY NGL, INC. EPMI DYNEGY POWER MARKETING, INC. (C) EESI EJ TEXTILE ENA EAGLE NATURAL GAS COMPANY EPMI EAST TEXAS ELECTRIC ECTRIC EASTERN BULKSHIP SA ENA EASTERN COLOR PRINTING CO. INC., THE ENA EASTERN KENTUCKY EXP LORATION CO. ENA EASTERN KENTUCKY OIL GAS, INC. ENA EASTERN NEW MEXICO NATURAL GAS ASSOCIATION INC ELFI EASTERN OIL OF NEW JERSEY, INC. ECTRIC EDF TRADING LTD CEMS, EESI EDGEWATER STEEL EESI EDMUND KIM INTERNATIONAL ENA EEX EP COMPANY, L.P. ENA EGEMINSA EESI EGS ELECTRICAL GROUP ENA EL PASO ELECTRIC COMPANY EPMI EL PASO ELECTRIC COMPANY ENA EL PASO INDUSTRIAL ENERGY, L.P. ENA EL PASO MERCHANT ENERGY — GAS, L.P. ENA EL PASO MERCHANT ENERGY CANADA INC. EPMI EL PASO MERCHANT ENERGY. L.P. EGLI EL PASO MERCHANT ENERGY-PETROLEUM COMPANY ELFI EL PASO MERCHANT ENERGY-PETROLEUM COMPANY ENA EL PASO MERCHANT ENERGY-PETROLEUM COMPANY EGLI EL PASO NGL MARKETING, L.P. ECTRIC ELBOLAGET I NORDEN AB EESI ELCO/DETREX CORP ECTRIC ELECTRABEL AB ECTRIC ELECTRABEL SA EPMI ELECTRIC RELIABILITY COUNCIL OF ECTRIC ELECTRICITY SUPPLY BOARD ECTRIC ELEMENT RE CAPITAL PRODUCTS INC. ECTRIC ELF TRADING AND MARKETING SA ECTRIC ELF TRADING S.A. ENA ELIZABETHTOWN GAS COMPANY ENA ELIZABETHTOWN GAS COMPANY, A DIVISION OF NUI CORPO ENA ELK RIVER PUBLIC UTILITY DISTRICT ECTRIC ELRO HANDEL EEMC EMC CORPORATION EESI EMPIRE HARD CHROME EFII EMPRESA ENERGETICA CORINTO LTD. ECTRIC EMPRESA NAVIERA ELCANO S.A. ENA ENCINA GAS MARKETING COMPANY LLC ECTRIC ENDEAVOUR ENERGY LTD ECTRIC ENDESA TRADING SA SOCIEDAD ECTRIC ENDESA TRADING SA SOCIEDAD UNIPERSONAL ECTRIC ENERGISELSKAPET ASKER OG ENA ENERGY DEVELOPMENT CORPORATION ENA ENERGY DYNAMICS MANAGEMENT, INC. ENA ENERGY MARKETING, A DIVISION OF AMERADA HESS CORPO ENA ENERGY SERVICES OF PENSACOLA ECTRIC ENERGYDESK.COM ENRON CLEAN FUELS COMPANY ENERGYUSA-TPC CORP. ENA ENGAGE ENERGY AMERICA LLC ECT RIC ENGERDAL KOMMUNE ENA ENOGEX INC. ECTRIC ENRON DIRECT LTD ECTRIC ENRON LIQUID FUELS INC ENA ENTERGY LOUISIANA, INC. ENA ENTERGY NEW ORLEANS, INC. ENA ENTEX GAS MARKETING COMPANY ENA ENTEX, A DIVISION OF NORAM ENERGY CORP. ENA ENTRADA ENERGY VENTURES, L.L.C. EEMC, EESI EOP EPMI EQUILON ENTERPRISES LLC ELFI EQUISTAR CHEMICALS, LP ENA EQUITABLE ENERGY L.L.C. ENA EQUITABLE GAS COMPANY ECTRIC EQUIVA TRADING COMPANY ELFI EQUIVA TRADING COMPANY ENRON CLEAN FUELS COMPANY EQUIVA TRADING COMPANY ERAC EQUIVA TRADING COMPANY ENA ESSERMAN STEEL CO INC ECTRIC ESSO SAF EESI EUCLID HEAT TREATING ECTRIC EUROPOINT TERMINALS NETHERLANDS BV EESI EVANS COLUMBUS CORP EBS EXCEL COMMUNICATIONS, INC. EESI EXECUTIVE PROPERTIES ENA EXELON ENERGY COMPANY EPMI EXELON GENERATION COMPANY, LLC EPMI EXPRESS PIPELINE PARTNERSHIP ENA EXXON COMPANY, USA, A DIVISION OF EXXON CORPORATION ELFI EXXON COMPANY, USA, A DIVISION OF EXXON CORPORATION ECTRIC EXXONMOBIL SALES AND SUPPLY ENA FARMLAND INDUSTRIES, INC. EESI FAY DA MANUFACTURING EESI FEDERAL RESERVE BANK — DALLAS ENA FERALLOY CORPORATION ECTRIC FERRELL INTERNATIONAL LIMITED EESI FERRO CORPORATION ENA FIBRES INTERNATIONAL, INC. ECTRIC FINGRID OYJ ENA FIRST PERMIAN, LLC ECTRIC FLEET NATIONAL BANK ENA FLORIDA GAS UTILITY ENA FLOYD OIL COMPANY EPMI FORESIGHT ENERGY COMPANY ECTRIC FORTUM GAS LTD ECTRIC FORTUM OIL AND GAS OY EFM FREIGHTQUOTE.COM EEMC FREUND BAKING COMPANY CEMS FRITO-LAY INC. ECTRIC FRITZ MEYER A.G. EESO FT HAMILTON ENA FULL SHINE ENTERPRISE CO., INC. ECTRIC FUTURA PETROLEUM LTD. EESI GAINEY CERAMICS INC. EESI GALEN/COLUMBIA HCA HEALTHCARE CORP ENA GANNETT CO. INC. ECTRIC GARCIA MUNTE EGLI GAS PRODUCERS LIQUIDS INC. ENA GAS PRODUCERS LIQUIDS INC. ENA GC MARKETING COMPANY ELFI GE PLASTICS ENRON CLEAN FUELS COMPANY GE PLASTICS EESO GENERAL CABLE — US ENA GENERAL ELECTRIC COMPANY EESI GENERAL ENVIRONMENTAL MGMT/PURE TECH EESI GENERAL GROWTH PROPERTIES EESI, EESO GENERAL SERVICES ADMINISTRATION ERAC GENESIS CRUDE OIL, L.P. GARDEN STATE GENESIS RESOURCE ENTERPRISE, INC. ENRON CLEAN FUELS COMPANY GEORGE S. COYNE CHEMICAL CO., INC. ENA GEORGIA PACIFIC CORP ORATION EFM GET UP AND GO FREIGHT ECTRIC GGEW GRUPPEN GAS UND ELEKTRIZITAETSWERK BERGSTRASSE AG ENA GIANT REFINING COMPANY ECTRIC GISLAVED ENERGIRING AB EBS GJESDAL ENERGI AS ECTRIC GLENCORE AG EGLI GLENCORE AG ENA GLENCORE COMMODITIES LIMITED EGLI GLENCORE LTD. ELFI GLENCORE LTD. ENA GLENCORE LTD. ELFI GLOBAL COMPANIES LLC EFM GLOBAL TRANSLOGIX, INC. EESI GMRI ENA GOLDMAN SACHS CO. ENA GOLDMAN SACHS CAPITAL MARKETS, L.P. ENA GORDONSVILLE ENERGY, L.P. EPMI GPU SERVICE INC., AS AGENT FOR JERSEY CENTRAL EPMI GPU SVC, AGENT FOR METR. EDISON CO. EPMI GPU SVC, AGENT FOR PENN. ELECTRIC CO. ENA GRABLE BOSWORTH RONNING ENA GRAND GULF PRODUCTION, LLC ECTRIC GRANINGE TRADING AB ENA GRANT PRINTING EEMC GREAT LAKES CHEMICAL ENA GREAT RIVER ENERGY ENA GREELEY GAS COMPANY AN OPERATING DIVISION OF ATMOS EPMI GREEN MOUNTAIN POWER CORPORATION ENA GREENBRIER ENERGY INC ECTRIC GREENI OY ENA GRUPO PETROTEMEX, S.A. DE C.V. ECTRIC GRUPPO EDITORIALE L'ESPRESSO S ENA GUADALUPE POWER PARTNERS LP ENA GULF COAST RECYCLING LTD. ENA GULF ENERGY MARKETING COMPANY ENA GULF ENERGY MARKETING COMPANY ENA GULF GAS UTILITIES COMPANY ENA GULF SOUTH PIPELINE COMPANY, LP ENA H.E. ACKER ECTRIC HAFSLUND ASA EPMI HAFSLUND ENERGY TRADING, LLC ECTRIC HAFSLUND PRODUKSJON HOLDING AS ECTRIC HAINDL PAPIER GMBH CO. KG EEMC HAKIMIANPOUR RESTAURANT GROUP ENA HALL ENERGY COMPANY EPMI HARBOR COGENERATION COMPANY ENA HARRIS STEEL COMPANY, INC. ENA HEARTLAND STEEL, INC. ECTRIC HELGELANDSKRAFT AS EESI HENRY FORD VILLAGE ENA HEP PURE, LP EESI HERAEUS METAL PROCESSING INC. ENA HESS ENERGY SERVICES COMPANY, LLC ENA HESS ENERGY TRADING COMPANY (UK) LIMITED ELFI HESS ENERGY TRADING COMPANY LLC ENA HESS ENERGY TRADING COMPANY LLC ENRON CLEAN FUELS COMPANY HESS ENERGY TRADING COMPANY LLC ERAC HESS ENERGY TRADING COMPANY LLC ECTRIC HESS ENERGY TRADING COMPANY UK ENA HESS ENERGY TRADING COMPANY UK LIMITED AS AGENTS FOR HESS ENERGY TRADING COMPANY LLC ENA HESS ENERGY, INC. ENA HIGH ISLAND OFFSHORE SYSTEM GARDEN STATE HILLTOP ENTERPRISES EEMC HKM II-PROPERTY DIVISION ENA HOLLINGER INTERNATIONAL INC. ENA HOLNAM INC. EPMI HOLNAM INC. EESI HOME DEPOT EEMC HOMESTAKE MINING COMPANY ENA HOPE GAS INC. ECTRIC HORDALAND FYLKESKOMMUNE ENA HORIZON STEEL CO. ENA HOUSTON ENERGY SERVICES COMPANY, LLC EESI HOUSTON PIPELINE COMPANY ENA HOWARD ENERGY MARKETING, INC. EEMC HOWARD GOLDBLATT-MCDONALDS ENA HPLC, A DIVISION OF 0058 EPMI HQ ENERGY SERVICES (U.S.) INC. ENA HUNTCO STEEL, INC. ECTRIC HUNTSMAN PETROCHEMICALS (UK) EESI HYATT CORP ENA HYDROCARBON LEASE MANAGEMENT, INC. ENA HYDRO-QUEBEC EBS I2 TECHNOLOGIES, INC. ENA ICC ENERGY ENA ICC ENERGY CORPORATION ENA IES UTILITIES INC. EIM IESI CORPORATION EFM IGLOO PRODUCTS ENA ILLINOVA ENERGY PARTNERS, INC. ENA IMD STORAGE, TRANSPORTATION AND ASSET MANAGEMENT C EESI IMPERIAL BEEF LLC/SHAMROCK MEATS INC. ENA INDIANA PRINTING PUBLISHING CO., INC. ENA INDIANA UTILITIES CORPORATION EESO INFOMART ENA INLAND CONTAINER CORPORATION ENA INLAND PAPERBOARD PACKAGING INC. EESI INLAND POWDER COATING ECTRIC INNOGY PLC ENA INNOVATIVE GAS SERVICES, INC. EBS INTEGRATED COMMUNICATIONS CONSULTANTS CORPORATION EEMC INTERNATIONAL PAPER ENA INTERNATIONAL PAPER COMPANY EESI INTERNATIONAL PRECISION COMPONENTS ENA INTERSTATE GAS SUPPLY, INC. ENA INTERSTATE NATURAL GAS COMPANY EIM INTERSTATE RESOURCES, INC. EBS IP COMMUNICATIONS, INC. ECTRIC IRISH NATIONAL PETROLEUM CORPO EEMC IRVINE CO. ELFI IRVING OIL TERMINALS INC. ENA ISPAT INLAND INC. EESI ISW ACQUISITION CO. LTD ECTRIC ITOCHU CORPORATION ECTRIC ITOCHU INTERNATIONAL INC. ELFI ITOCHU INTERNATIONAL INC. ECTRIC ITOCHU PETROLEUM COMPANY (S) PTE LIMITED EESI JP FLOWERS INC (GOLDEN COAST NURSERY) EESI JR ENGINEERING/PARK AVENUE PRODUCTS INC. ENA J. ARON COMPANY ENA J. M. HUBER CORPORATION EESI JACK IN THE BOX INC. ENA JACKS CREEK OIL GAS ENA JAY MANAGEMENT COMPANY, LLC EFM JBFF, INC. ENA JC ENERGY RESOURCES, INC. EESI JEFFERSON CITY EDUCATIONAL SERVICE CENTER EIM JEFFERSON SMURFIT CORPORATION (US) EEMC JERRY MEYERSON-MCDONALDS ENA JIANGSU OVERSEAS GROUP EESI JINDAL STRIPS LTD DBA MASSILLON STAINLESS INC. EEMC JOHN MUIR/MT DIABLO HEALTH SYSTEM EEMC JOHNS MANVILLE INTERNATIONAL INC. ENA JOHNS MANVILLE INTERNATIONAL, INC EESI JOHNSON JOHNSON EESI JOHNSON RUBBER/JOHNSONITE/NORBALT RUBBER ENA JONAN GAS MARKETING LTD. ENA JOSEPH F. BIDDLE PUBLISHING COMPANY, INC. ENA JOURNAL INQUIRER ENA KAISER ALUMINUM CHEMICAL CORPORATION ENA KAISER ALUMINUM CORPORATION EESI KAISER HEALTHCARE ENA KARTON SANAYI VE TIC. A.S. GARDEN STATE K-C INTERNATIONAL, LTD EESI KEARNY BOARD OF EDUCATION ENRON CLEAN FUELS COMPANY KEELING DISTRIBUTING, INC. EESI KELSEY HAYES ENA KENTUCKY EAST OIL GAS ENA KEYSPAN ENERGY CANADA PARTNERSHIP ENA KEYSPAN ENERGY CORPORATION ENA KEYSPAN ENERGY SERVICES, INC. ENA KEYSPAN GAS EAST CORPORATION ENA KEYSPAN GAS EAST CORPORATION, DBA KEYSPAN ENERGY D ECTRIC KG GEKOL MINERALOELHANDEL GMBH ENA KILBARGER CONSTRUCTION, INC. ENA KILLBUCK OIL FIELD SERVICE ENA KINDER MORGAN TEXAS PIPELINE, L.P. ENA KING DRILLING COMPANY EESI KINZIE INDUSTRIAL DEVELOPMENT ENA KLOTZMAN, MS, EXPLORATION CO. ENA KN GAS SERVICES ENA KNAUF FIBER GLASS GMBH EEMC KNICKERBOCKER PROPS INC. ENA KNIGHT RIDDER SHARED SERVICES EIM KNIGHT-RIDDER, INC. ECTRIC KOCH CARBON INC ENA KOCH CARBON INC ECTRIC KOCH HYDROCARBONS EGLI KOCH HYDROCARBONS COMPANY ECTRIC KOCH INDUSTRIES, INC. ENA KOCH INDUSTRIES, INC. ENA KOCH METALS AS AGENT AND ON BEHALF OF KOCH HYDROCARBONS CO. ENA KOCH MIDSTREAM SERVICES COMPANY ECTRIC KOCH PETROLEUM GROUP, L.P. EGLI KOCH PETROLEUM GROUP, L.P. ELFI KOCH PETROLEUM GROUP, L.P. ENRON CLEAN FUELS COMPANY KOCH PETROLEUM GROUP, L.P. ECTRIC KOCH REFINING INTERNATIONAL PTE. LTD EESI KOMAG ECTRIC KONGSVINGER KOMMUNE ECTRIC KOUVOLAN SEUDUN SAHKO EESI KPR HOLDINGS LP ECTRIC KVAENER ECTRIC KVINNHERAD ENERGI AS ENA LL OIL AND GAS SERVICES, L.L.C. EESI LA CORONA USA ENA LAFARGE EESI LAM RESEARCH CORPORATION ENA LAMINADOS DE BARRO, S.A. DE C.V. GARDEN STATE LAMINATED PAPER PRODUCTS EESI LANGER JUICE CO INC. EESI LANSCO DIE CASTING INC. ENA LASALLE PAPERS, INC. ENA LDNGC SERIES 1998 A TRUST ENA LEE AGEE, INC. EESI LEGACY HEALTH SERVICES ENA LEHIGH PORTLAND CEMENT COMPANY LNG SHIPPING LEIF HOEGH CO. ASA ECTRIC LEPTA SHIPPING CO. LTD. ECTRIC LICORNE PETROLEUM NEDERLAND BV EESI LIMITED INC. ENA LINDSEY ENTERPRISES EESI LISTON BRICK COMPANY OF CORONA EEMC LITTON SYSTEMS INC. EEMC, EESI LOCKHEED ENA LOCKPORT ENERGY ASSOCIATES, L.P. ECTRIC LONDON ELECTRICITY PLC EESI LONG ISLAND COLLEGE ENA LONG RIDGE FARM ENERGY EESI LORBER INDUSTRIES OF CA INC. ENA LOS ANGELES DEPT. OF WATER POWER EEMC LOS ANGELES UNIFIED SCHOOL DISTRICT ECTRIC LOUIS DREYFUS CORPORATION ELFI LOUIS DREYFUS CORPORATION ENA LOUIS DREYFUS CORPORATION ECTRIC LOUIS DREYFUS ENERGY LTD. ELFI LOUIS DREYFUS ENERGY LTD. ENA LOUIS DREYFUS ENERGY SERVICES L.P. ECTRIC LOUIS DREYFUS LPG SERVICES LP ENA LOUIS DREYFUS PLASTICS CORP. ECTRIC LOUIS DREYFUS REFINING MARKE ENA LOUISIANA GAS SERVICE CO EPMI LOUISIANA-PACIFIC CORPORATION CEMS, EESI LTV STEEL COMPANY ENRON CLEAN FUELS COMPANY LUBRIZOL CORPORATION, THE CEMS, EESI LUCENT EESI LUZ SOLAR PARTNERS LTD. EPMI LUZENAC ECTRIC LYONDELL CHEMICAL NEDERLAND LTD EESI LYONS MAGNUS EESI M B INDUSTRIAL GAS DEVELOPMENT COMPANY EEMC M N FOODS, LLC.-CARL KARCHER ECTRIC MABANAFT BV ENA MACLAREN ENERGY INC. ENA MADISON GAS ELECTRIC CO. ENA MAINLINE ENERGY, L.L.C. EEMC MALLARD HOLDING COMPANY LLC ECTRIC MALSELV KOMMUNE EGLI MARATHON ASHLAND PETROLEUM, LLC ERAC MARATHON ASHLAND PETROLEUM, LLC ENA MARCAL PAPER MILLS, INC. EESI MARGATE TENANT CORP. ECTRIC MARUBENI INTERNATIONAL PETROLEUM EESI MASCO CORP. ECTRIC MASFJORDEN KOMMUNE ENA MASSEY COAL SALES COMPANY, INC. EESI MATCHMASTER DYEING FINISHING EESI MATICH CORP. ENA MATRIX OIL GAS, INC. ECTRIC MAYR-MELNHOF KARTON AKTIENGELLSCHAFT EEMC MCDONALDS ENA MCKINLEY PAPER COMPANY EESI MCP INDUSTRIES INC/DBA BUILDING PRODUCTS CO. EIM MEDIA GENERAL, INC. EIM MEDIANEWS GROUP, INC. EBS MEDIAONDEMAND.COM, INC. EBS MEGABYTE NETWORK, INC. ECTRIC MELLANSKANES ENA MEMPHIS LIGHT, GAS, AND WATER DIVISION EFM MENASHA MATERIAL HANDLING CORP. EPMI MERCHANT ENERGY GROUP OF THE AMERICAS, INC. EESI MERCY HOSPITAL OF TIFFIN ENA MERIT GAS AND OIL, INC ENA MERIT GAS AND OIL, INC ENA MERRILL LYNCH INTERNATIONAL BANK LTD., NEW YORK AGENT ENA METALS USA CARBON FLAT ROLLED, INC. ENA METALS USA, INC. ENRON CLEAN FUELS COMPANY METHANEX NEW ZEALAND LIMITED EESI METRO WASH LAUNDRY ENA METRON STEEL, A DBA OF PRIMARY STEEL ENA METROPOLITAN ATLANTA RAPID TRANSIT AUTHORITY ENA METROPOLITAN UTILITIES DISTRICT EPMI METROPOLITAN WATER DISTRICT OF SOUTHERN CALIFORNIA ENA MFA OIL CO. ENA MGM TRADING CO. ENA MIDCON TEXAS GAS SERVICES CORP ENA MIDLAND COGENERATION VENTURE LIMITED PARTNER ENA MIDSOUTH PULP PAPER, INC. EPMI MIDWESTERN GAS TRANSMISSION COMPANY ENA MIECO INC. EEMC MILLIPORE ENA MINNESOTA MINING MANUFACTURING COMPANY ENA MIRADA DRILLING, INC. EIM MIRANT AMERICAS ENERGY MARKETING, L.P. EPMI MIRANT AMERICAS ENERGY MARKETING, L.P. EPMI MISSISSIPPI DELTA ENERGY AGENCY ENA MITCHELL ENERGY CORPORATION EFM MK BATTERY EESO MOLDED FIBER GLASS ECTRIC MOLNDAL ENERGI AB ECTRIC MONDADORI INTERNATIONAL SA LUXEMBOURG — ZURICH B.R. ENA MORGAN DRILLING COMPANY, INC ELFI MORGAN STANLEY CAPITAL GROUP INC. ENA MORGAN STANLEY CAPITAL GROUP INC. ECTRIC MORGAN STANLEY DEAN WITTER CAPITAL ELFI MORGAN STANLEY GROUP INC. EEMC MOTEL 6 ENA MOUNTAIN VIEW COAL COMPANY, INC. ENA MOUNTAINEER GAS COMPANY ENA MRT ENERGY MARKETING COMPANY CEMS MSI CORPORATION ENA MUNICIPAL GAS AUTHORITY OF GEORGIA ENA MUNICIPAL GAS AUTHORITY OF MISSISSIPPI, THE ENA MURPHY OIL CO INC ECTRIC NAFTA (B) NV EESI NAPA PIPE CORP. ECTRIC NATIONAL COAL SUPPLY CORP. LTD ENA NATIONAL FUEL GAS DISTRIBUTION CORPORATION ENA NATIONAL GAS OIL COOPERATIVE EESI NATURAL GAS FUEL COMPANY ENA NATURAL GAS SERVICES, INC. EESI NAUMES CONCENTRATES INC. ECTRIC NAVION SHIPPING AS ENA NEPA LIMITED ECTRIC NESA A/S EEMC NESTLE EBS NETVOICE TECHNOLOGIES, INC. ENA NEVADA POWER COMPANY EPMI NEVADA POWER COMPANY EEMC NEW ENGLAND FINANCIAL EESI NEW UNITED MOTOR MANUFACTURING EPMI NEW YORK INDEPENDENT SYSTEM OPERATOR, INC. ENA NEW YORK STATE ELECT RIC GAS CORPORATION EIM NEW YORK TIMES COMPANY, THE GARDEN STATE NEWARK STAR LEDGER ENA NEWCO ENERGY, INC. GARDEN STATE NEWSWORKS EIM NEWTOWN PAPER COMPANY, INC. ENA NEWTOWN PAPER COMPANY, INC. ERAC NEXEN MARKETING U.S.A. INC. EPMI NIAGARA MOHAWK POWER CORPORATION ENA NICHOLS ALUMINUM ENA NICOLE ENERGY SERVICES, INC. ENA NICOLE GAS MARKETING, INC. ENA NINE MILE OIL GAS COMPANY ECTRIC NIPPON STEEL CORPORATION ELFI NOBLE AMERICAS CORP. ECTRIC NOBLE CHARTERING INC ENA NOBLE ENERGY MARKETING, INC. ENA NORAMPAC, INC. ECTRIC NORE OG UVDAL KOMMUNE ECTRIC NORSK HYDRO PRODUKSJON AS ECTRIC NORSKE SKOG EEMC NORTEL ENA NORTH AMERICAN ENERGY CONSERVATION INC. ENA NORTH AMERICAN ENERGY CONSERVATION INC. EESI NORTH AMERICAN WIRE ENA NORTH CAROLINA POWER HOLDINGS, LLC ENA NORTH SHORE GAS COMPANY ELFI NORTHEAST UTILITIES SERVICE COMPANY EPMI NORTHERN CALIFORNIA POWER AGENCY ENA NORTHERN GAS COMPANY ENA NORTHERN NATURAL GAS COMPANY ENA NORTHERN STATES POWER COMPANY EEMC, EESI NORTHROP GRUMMAN CORP ELFI NORTHVILLE INDUSTRIES CORP. ENA NORTHVILLE INDUSTRIES CORP. ENA NORTHWEST NATURAL GAS COMPANY ECTRIC NORWEB PLC EEMC NOVELLUS SYSTEMS INC. ECTRIC NOVO NORDISK ENA NRG ENERGY INC EPMI NRG POWER MARKETING INC. EESI NSA33-C-TOWN/NENE MEAT CORP. EESI NTA GRAPHICS INC. ENA NUI CORPORATION — CITY GAS COMPANY OF FLORIDA ENA NUI UTILITIES, INC. ENA NUMAC ENERGY INC. ECTRIC NUON ENERGY TRADE WHOLESALE NV EESI NURI INC. ECTRIC NV GKE GEMEENSCHAPPELIJK KOLENBUREAU ELECTRICITEITSPRODUKTIEBEDRIJVEN EESI NYU DOWNTOWN HOSPITAL EESI NYU THE HOSPITAL OF JOINT DISEASES EESO OCEAN SPRAY EESI OCM BOCES ENA OFFSHORE GAS MARKETING, INC. EESI OFS REALTY CORP. ENA OGE ENERGY RESOURCES, INC. EPMI OGE ENERGY RESOURCES, INC. ENA OGLETHORPE POWER CORPORATION ENA OHIO EDISON COMPANY EESI OHIO METALLURGICAL SVC INC. ENA OIL AND GAS DISPERSING EESI OLD BRIDGE CHEMICALS INC. ENA OLD WORLD INDUSTRIES, INC. ENRON CLEAN FUELS COMPANY OLD WORLD INDUSTRIES, INC. ENA OLIVER M. ROBERTS ENA OLIVER M. ROBERTS EPMI OMAHA PUBLIC POWER DISTRICT ECTRIC OMLX ENA ONEOK ENERGY MARKETING AND TRADING COMPANY, II ENA ONTARIO HYDRO ENERGY, INC. ENA ONTARIO POWER GENERATION INC. ECTRIC ONYX OIL LTD ENA OPEN FLOW GAS SUPPLY CORPORATION ECTRIC OPPLAND ENERGI ENA ORANGE ROCKLAND UTILITIES INC. ENA ORANGE ROCKLAND UTILITIES INC. ENA ORION PIPELINE, L.L.C. ENA ORION POWER MIDWEST, L.P. ENA ORMET CORPORATION ENA ORMET PRIMARY ALUMINUM CORP. EEMC ORTEK EPMI OTTER TAIL POWER COMPANY ECTRIC OULON ENERGIA EESI, EESO OWENS ILLINOIS EESI OXFORD NATURAL GAS COMPANY ENA PP ENERGY TRADING COMPANY ECTRIC PACIFIC CARRIERS LIMITED ENA PACIFIC FOREST RESOURCES, INC. GARDEN STATE PACIFIC FOREST RESOURCES, INC. EESI, EEMC PACIFIC GAS ELECTRIC CO. EESI PACIFIC TELESIS GROUP ENA PACIFICORP EPMI PACIFICORP POWER MARKETING, INC. EESNA PACTEL EEMC PACTIV GARDEN STATE PALISADES PARK ENA PAN GRANDE PIPELINE L.L.C. ENA PANACO, INC. ENA PAN-ALBERTA GAS (US) INC. ENA PAN-ALBERTA GAS LTD. GARDEN STATE PAPER TUBES CORES BOXES EIM PAPERBOARD INDUSTRIES INTERNATIONAL, INC. EESI PARADISE TEXTILE EESI PARALLEL PRODUCTS EESI PARK RIDGE HOSPITAL ENA PAR-PAK LTD ECTRIC PAUL HARTMANN AG ENA PAUL L. BRYAN MINERAL TRUST ENA PAXTON VIERLING STEEL CO. ENA PCS NITROGEN FERTILIZER, LP EESI PD HOTEL ASSOCIATES ELFI PDVSA PETROLEO Y GAS, S.A. ENA PEABODY COALTRADE, INC. EESI PECHINEY PLASTIC PACKAGING INC. EPMI PECO ENERGY COMPANY ENA PEN COAL CORPORATION ENA PEN HOLDINGS, INC ENA PENN FUEL GAS INC. ENA PENNSYLVANIA GAS WATER COMPANY EPMI PENNSYLVANIA PUBLIC UTILITY COMMISSION ENA PEOPLES ENERGY CORPORATION EESI PEPSI CEMS PEPSICO INC. EIM PERKINS PAPERS LTD. CEMS, EESI PERRY GAS ENA PERRY GAS COMPANIES, INC. ECTRIC PETREDEC LIMITED (FIN PHY) ECTRIC PETROBRAS AMERICA INC. ELFI PETROBRAS AMERICA INC. ENRON FUELS CARIBBEAN, L.P. PETROBRAS AMERICA INC. ENA PETRO-CANADA ENA PETRO-CANADA OIL AND GAS ECTRIC PETRO-DIAMOND INC. ECTRIC PETROFINA, S.A. ENA PETROGULF CORPORATION ECTRIC PETRONED BV ECTRIC PETROPLUS MARKETING AG ECTRIC PETROPLUS REFINING TEESSIDE LTD ENA PGE CORE EEMC, EESI PGE ENERGY TRADING EEMC PGE ENERGY TRADING — POWER, L.P. ENA PGE ENERGY TRADING, CANADA CORPORATION ELFI PHIBRO, INC. ENA PHIBRO, INC. ENA PHIBRO-TECH INC. ENA PHILADELPHIA GAS WORKS ENA PHILLIPS PETROLEUM COMPANY ENA PHOENIX DOMINION ENERGY, LLC EESI PHOENIX DYEWORKS INC. EPMI PILOT POWER GROUP, INC. AS AG GARDEN STATE PISCATTAWAY (NEWARK) ENA PITTSBURGH CORNING CORPORATION EPMI PLAINS ELECTRIC GENERATION TRANSMISSION COOPERAT EGLI PLAINS MARKETING, L.P. ERAC PLAINS MARKETING, L.P. EESI PLATINUM DYEING FINISHING INC. EESI PLYMOUTH INVENTORY INC. ENA PNM GAS SERVICES ENA POGO PRODUCING COMPANY ECTRIC POHJOIS-KARJALAN SAHKO OY EESO POLAROID ECTRIC POLYMER LATEX GMBH CO. KG ENA PONTCHARTRAIN NATURAL GAS SYSTEM EIM PORT TOWNSEND PAPER CORPORATION ECTRIC POSEIDON SCIFFAHRT GMBH ENA POWELL-CLINCH UTILITY DIST. OF ANDERSON AND CAMPBE ENA POWER AUTHORITY OF THE STATE OF NEW YORK ENA POWER GAS MARKETING TRANSMISSION, INC. ECTRIC POWERGEN UK PLC ENA PPL ELECTRIC UTILITIES CORPORATION EESI PRECISION SPECIALTY METALS ECTRIC PREEM PETROLEUM AB EESI PREMIER INDUSTRIES INC. EESI PRIME ALLIANCE EEMC PRINTED CIRCUIT CORPORATION ELFI PROCARIBE INC. EFM PROCUREMENT LOGISTICS SERVICES, INC. ENA PRODUCTORA NACIONAL DE PAPEL DESTINADO, S.A. DE C.V. EPMI PROFESSIONAL RESEARCH AGENCY, INC ENA PROGAS USA, INC. EESI PROMUS ENA PROSPECTIVE INVESTMENT TRADING CO. LTD. ENA PUBLIC SERVICE COMPANY OF COLORADO EPMI PUBLIC SERVICE COMPANY OF COLORADO ELFI PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE ENA PUBLIC SERVICE COMPANY OF OKLAHOMA EPMI PUBLIC UTILITY DIST #1 OF CHELAN COUNTY ENA PUBLIC UTILITY DISTRICT OF JEFFERSON AND COCKE COU EPMI PUD NO. 1 OF SNOHOMISH COUNTY GARDEN STATE PULP PAPER SALES INT'L GARDEN STATE PUTNAM STAINLESS TUBES INC. EESO QUAKER ENA QUALITECH STEEL CORPORATION EESO QUEBECOR ENA QUEBECOR WORLD USA INC. ENA QUESTA PETROLEUM COMPANY ENA QUESTAR CORPORATION ENA QUESTAR GAS COMPANY EESI QUICK QUALITY RESTAURANTS EFM R.E.W. ASSOCIATES, INC. ENA RALACO VENTURES ENA RAMA NEWSPRINT AND PAPERS LTD. EIM RANDOM HOUSE, INC. ENA RANGE ENERGY SERVICES COMPANY EESI RAYCHEM ENA RECYCLE AMERICA, A DIVISION OF WASTE MANAGEMENT HOLDINGS, INC. GARDEN STATE RECYCLED FIBERS ENA RECYCLED FIBERS INTERNATIONAL GARDEN STATE RECYCLED PAPERBOARD OF CLIFTON GARDEN STATE RECYCLERS LIMITED GARDEN STATE RECYCLING VENTURES ENA RED ROCK ENERGY, L.L.C. ECTRIC REDAN FUTURES LIMITED ECTRIC REDE ELECTRICA NACIONAL SA ENA RELIANT ENERGY ENTEX, DIV. RELIANT ENERGY RES. COR ENA RELIANT ENERGY FIELD SERVICES, INC. ENA RELIANT ENERGY SERVICES, INC. ENA REMINGTON, LLC ENA RESERVE OPERATING CORP. ENA RETEX INC. EESO REXAM/ANC EFM REZ 1 ENA RICELAND PETROLEUM COMPANY EESO RICH PRODUCTS EESI RICHLAND MOULDED BRICK CO. ENA RICTER WEB PRINTING LIMITED EESO RIDGE TOOL CO. ECTRIC RINGERIKS KRAFT AS EEMC RITE AID CORPORATION EESI RIVIERA HOTEL CASINO ENA RME ENERGY MARKETING, INC. EEMC ROBERT J. KILDUFF ENA ROCHESTER GAS ELECTRIC CORPORATION EIM ROCK-TENN COMPANY ECTRIC ROYAL BANK OF SCOTLAND PLC ENA ROYSTER-CLARK, INC. ENA RUBIN RESOURCES, INC. ENA RUMPKE CONSOLIDATED COMPANIES INC. ECTRIC RUNICOM LIMITED ENA RUSSELL GAS TRUST ECTRIC RVI GUARANTY CO ECTRIC RWE TRADING GMBH EFM RYDER INTEGRATED LOGISTICS EESI SABA TEXTILES INC ENA SABINE PIPE LINE COMPANY INC. EEMC, EESI SAFEWAY EESI SAINT BARNABAS HEALTH CARE SYSTEMS EESI SAKS ENA SAMPLE MEDIA, INC. ECTRIC SAMSUNG PETROLEUM (SINGAPORE) PTE ENA SAN DIEGO GAS ELECTIC CORP. EEMC SAN FRANCISCO MART EESI SAN JOSE ARENA MANAGEMENT, L.P EESI SAN JOSE UNIFIED SCHOOL DISTRIST EESI SAN MATEO COUNTY GENERAL HOSPITAL EESI SANDALWOOD CO-OP INC. ECTRIC SANGAMON TRANSPORTATION GROUP EESI SAVITAR REALTY ADVISORS ENA SCANA ENERGY TRADING LLC ECTRIC SCANCEM AB EFM SCOTT LOGISTICS CORPORATION EEMC SEAGATE TECHNOLOGY ENA SEAGULL ENERGY EP INC. ECTRIC SEAMAR SHIPPING CORPORATION EESI SEAPORT HOTELS ECTRIC SECTOR MARITIME INVESTMENTS LTD OF THE CAYMAN ISLANDS C/O SECTOR ASSET MANAGEMENT OF OSLO EESI SEES COLOR TEXTILE ECTRIC SEF HANDEL ENA SELECT ENERGY ENA SELECT ENERGY NEW YORK, INC. ECTRIC SEMPRA ENERGY EUROPE LTD ENA SEMPRA ENERGY SALES, LLC ENA SEMPRA ENERGY SOLUTIONS ECTRIC SEMPRA OIL TRADING SARL ENA SEQUENT ENERGY MANAGEMENT, LP ECTRIC SERVICE ALUMINIUM ECTRIC SERVICIOS NAVIERAMAR C.A ENA SEVIER COUNTY UTILITY DISTRICT OF SEVIER COUNTY, T ECTRIC SHAANXI IMPORT EXPORT CORP ENA SHAMROCK ENERGY CORP ORATION ECTRIC SHANGHAI BAOSTEEL INTERNATIONAL EESI SHAW INDUSTRIES ELFI SHELL CHEMICAL COMPANY ECTRIC SHELL EASTERN TRADING PTE LIMITED ECTRIC SHELL GAS DIRECT LIMITED ENA SHELL GAS TRADING COMPANY ECTRIC SHELL INTERNATIONAL EASTERN EGLI SHELL OIL COMPANY ELFI SHELL OIL COMPANY ENRON CLEAN FUELS COMPANY SHELL OIL COMPANY ELFI SHELL TRADING (US) COMPANY ENRON CLEAN FUELS COMPANY SHELL TRADING (US) COMPANY ENRON FUELS CARIBBEAN, L.P. SHELL TRADING (US) COMPANY ELFI SHELL WESTERN SUPPLY AND TRADING LIMITED EFM SHIPPERS INTERSTATE TRANSPORTATION EPMI SIERRA PACIFIC POWER COMPANY ENA SIGCORP ENERGY SERVICES EBS SIGMA NETWORKS, INC. EESI SIMONE FRUIT CO. EEMC SIMPLEX TIME RECORDER COMPANY ENA SINCLAIR OIL CORPORATION ECTRIC SINOM (HONG KONG) LTD ECTRIC SITA NEGOCE ECTRIC SJB PETROLEUM PRODUCTS BV ECTRIC SKANDINAVISK KRAFTMEGLING AS ECTRIC SKATTEMYNGIGHETEN ECTRIC SKELLEFTEA KRAFT AB ECTRIC SKIENSFJORDENS KOMMUNALE KRAFTSELSKAP ENERGI AS ENA SMALL VENTURES USA, L.L.C. ENA SMITH, LE HOLDING CO. EFII SMITH/ENRON COGENERATION LIMITED PARTNERSHIP EIM SMURFIT PACKAGING CORPORATION ENA SMURFIT RECYCLING COMPANY GARDEN STATE SMURFIT RECYCLING COMPANY EPMI SMURFIT -STONE CONTAINER CORPORATION ECTRIC SOCIETE GENERALE ECTRIC SOCIETE GENERALE ENERGIE ELFI SOCIETE GENERALE ENERGIE (USA) CORP. ECTRIC SOCIETE GENERALE S.A. ENA SOLISCO PRINTERS ECTRIC SOLLAC MEDITERRANEE EESI SOLO CUP EESI SOLOMON ORGANIZATION ECTRIC SOLVAY SA ENA SONAT MARKETING COMPANY L.P. ECTRIC SORUM KOMMUNE ENA SOUTH CAROLINA ELECTRIC GAS COMPANY EPMI SOUTH CAROLINA ELECTRIC GAS COMPANY ENA SOUTH CAROLINA PIPELINE CORPORATION ENA SOUTH DAUPHIN PARTNERS LTD. ENA SOUTH FLORIDA NATURAL GAS COMPANY ENA SOUTH GEORGIA NATURAL GAS COMPANY EPMI SOUTHEASTERN POWER ADMINISTRATION EPMI SOUTHERN CALIFORNIA EDISON COMPANY ENA SOUTHERN CALIFORNIA GAS COMPANY EESI SOUTHERN CALIFORNIA PRESBYTERIAN HOMES EESI SOUTHERN MANAGEMENT CORP. ENA SOUTHERN MINERAL CORP ENA SOUTHMARK STEEL, INC ENA SOUTHWEST OFFSET PRINTING COMPANY, INC. EPMI SOUTHWEST POWER POOL ENA SOUTHWESTERN ELECTRIC POWER COMPANY ENA SOUTHWESTERN ENERGY PRODUCTION CO INC EPMI SOUTHWESTERN PUBLIC SERVICE COMPANY ECTRIC SPENDRUPS BRYGGERIAKTEBOLAG ENA SPORT PIPELINE CORP. EESI SPRINGCO METAL COATING EESO SPRINGS EEMC SSB REALTY LLC ENA ST JOE NATURAL GAS CO. INC. EESI ST. MARY HOSPITAL ERAC ST. MARY'S PRODUCTION, LLC ECTRIC STADTWERKE FLENSBURG GMBH EESI STAHLY DEVELOPMENT ECTRIC STANDARD BANK LONDON LTD CEMS, EESI STARGHILL ALTERNATIVE ENERGY CORP. ECTRIC STASCO AS MANAGERS FOR AND ON BEHALF OF SHELL ECTRIC STATE STREET BANK TRUST CO INC ENA STATE STREET BANK TRUST CO OF CT. ECTRIC STATOIL ASA. ENA STEEL WAREHOUSE CO., INC. ENA STEEL WAREHOUSE GROUP EESI STERLING CHINA ENA STINGRAY PIPELINE COMPANY EEMC STONEY STONEWORK-MCDONALDS ECTRIC STOR ELVDAL KOMMUNE ECTRIC STORA ECTRIC STORA ENSO EBS STORAGEPROVIDER, INC. ECTRIC STRANDA ENERGIVERK AS ENA STRATCO OPERATING COMPANY, INC. ECTRIC SUDWESTDEUTSCHE STROMHANDELS GMBH EESO SUIZA ENA SUMMIT NATURAL GAS, LLP ENA SUNCOR ENERGY MARKETING INC. ELFI SUNOCO INC. ECTRIC SUNOCO, INC. (RM) EFM SUNTECK TRANSPORT CO., INC. ECTRIC SUOMEN OSUUSKAUPPOJEN KESKUSKUNTA EESI SUPER DYEING AND FINISHING EESI SUPERIOR INDUSTRIES INC. EESI SUTTER HEALTH ECTRIC SWISS MARINE SERVICES ECTRIC SWISSMARINE CORP. LTD EESI SYCOM ENTERPRISES ECTRIC SYDKRAFT ENERGIE TRADING AB EEMC SYDRAN FOOD SERVICES -BURGER KING GARDEN STATE SYRACUSE NEWSPAPERS INC. ECTRIC SYSTEM PLUS RADZIWILL ZBIGNIEW ENA T F EXPLORATION, LP ENA TABLOID GRAPHIC SERVICES, INC. GARDEN STATE TABLOID GRAPHIC SERVICES, INC. ECTRIC TACKE SVERIGE AB ENA TANOMA ENERGY INC. EESI TARTAN TEXTILE SERVICES INC. EGLI TAUBER OIL COMPANY EESI TAYLOR BROS FARMS INC. ENA TDC ENERGY CORPORATION ENA TEJAS GAS PIPELINE, L.P. CEMS TELEDYNE INDUSTRIES INC. EESI TELFER SHELDON OIL CO. EESI TEMPERFORM USA ENA TENASKA IV TEXAS PARTNERS, LTD. ENA TENNECO ENA TENNESSEE ENERGY ACQUISITION CORPORATION ECTRIC TEO NL DER MICHEL MINERALOLHAN EEMC TERADYNE INC. ENA TERRA NITROGEN, LIMITED PARTNERSHIP ENA TEXACO ENERGY MARKET ING L.P. EESI TEXACO GAS MARKETING INC. ECTRIC TEXACO LIMITED ENA TEXACO NATURAL GAS ENA TEXACO NATURAL GAS INC. ENA TEXACO, INC. ENA TEXAS EASTMAN COMPANY ENA TEXAS GAS TRANSMISSION CORPORATION ERAC TEXAS GENERAL LAND OFFICE ENA TEXAS-OHIO GAS, INC. ENA TEXEX ENERGY PARTNERS LTD ENA TEXICAN NATURAL GAS COMPANY ENA TEXLA ENERGY MANAGEMENT INC. EESI TEXOLLINI INC. EESI TEXTILEATHER ENA THE AMERICAN COAL COMPANY EIM THE BAKERSFIELD CALIFORNIAN ENA THE BROOKLYN UNION GAS COMPANY EPMI THE CALIFORNIA INDEPENDENT SYSTEM ECTRIC THE CHASE MANHATTAN BANK ENA THE CHASE MANHATTAN BANK, LONDON BRANCH EPMI THE ENERGY AUTHORITY, INC. EESI THE GREEK AMERICAN RESTAURANT EESI THE HALL CHEMICAL COMPANY ECTRIC THE LONDON SECURITIES DERIVATIVES EXCHANGE EEMC THE LURIE COMPANY EESI THE NEW FRONTIER HOTEL CASINO CEMS, EESI THE OHIO STATE UNIVERSITY ENA THE ROYAL BANK OF SCOTLAND PLC EESI THE SCOTTS COMPANY GARDEN STATE THE SUTTA COMPANY ENA THE TORONTO-DOMINION BANK ENA THE WINDSOR PRESS, INC. EESI THOROCK METALS CORPORATION GARDEN STATE THOROLD-ABITIBI ECTRIC THYSSEN-ELF OIL GMBH EESI TI GROUP AUTOMOTIVE SYSTEMS CORPORATION ENA TIGER NATURAL GAS INC. GARDEN STATE TIMES, THE EESI TISSURAMA INDUSTRIES EFM TLC POLYFORM, INC. ENA TOLAR CORPORATION ENA TOM BROWN, INC. ECTRIC TORVALD KLAVENESS COMMODITIES ECTRIC TOTAL COAL S.A. ECTRIC TOTAL FINA ELF S.A. ELFI TOTAL INTERNATIONAL LIMITED ENA TOTAL INTERNATIONAL LIMITED ECTRIC TOTALFINAELF GAS AND POWER LTD EEIS, EESI TOYS R US INC. ENA TRACTEBEL ENERGY MARKETING, INC. ELFI TRAFIGURA AG ECTRIC TRAFIGURA DERIVATIVES LTD ENA TRAILBLAZER PIPELINE COMPANY ENA TRAMMO GAS, A DIVISION OF TRANSAMMONIA, INC. ECTRIC TRAMMOCHEM AG ELFI TRAMMOCHEM, A DIVISION OF TRANSAMMONIA INC ENA TRAMMOCHEM, A DIVISION OF TRANSAMMONIA INC ENRON CLEAN FUELS COMPANY TRAMMOCHEM, A DIVISION OF TRANSAMMONIA INC ENA TRANSALTA ENERGY MARKETING EPMI TRANSALTA ENERGY MARKETING ENA TRANSALTA ENERGY MARKETING CORP. EPMI TRANSALTA ENERGY MARKETING CORP. ENA TRANSCANADA ENERGY LTD. ENA TRANSCANADA ENERGY MARKETING USA, INC. ENA TRANSCANADA PIPELINES CO. ENA TRANSCONTINENTAL GAS PIPELINE ECTRIC TRANSFIELD SHIPPING INC., PANAMA ENA TRANSOK GAS, LLC ENA TRANSPORT GAS CORPORATION ENA TRANSTEXAS GAS CORPORATION ENA TRANSWORLD EXPLORATION PRODUCTION, INC. EIM TRANZONIC COMPANIES, THE EBS TRAVELERS EEMC TRI VALLEY GROWERS EIM TRIBUNE COMPANY ENA TRIBUNE REVIEW PUBLISHING COMPANY EESI TRICON ENA TRIDENT STEEL CORPORATION ENA TRIGEN-NASSAU ENERGY CORPORATION ENA TRISTAR GAS COMPANY, L.P. ECTRIC TROMS KRAFT MARKED AS ENA TRUNKLINE GAS COMPANY EESI TRW ECTRIC TRYSIL KOMMUNE ECTRIC TTMI LTD EPMI TURLOCK IRRIGATION CEMS, EESI TUSCARORA INC. ENA TWISTER GAS SERVICES, LLC ECTRIC TXU EUROPE ECTRIC TXU NORDIC ENERGY EESO TYCO INTERNATIONAL GARDEN STATE U.S. FOOD SERVICES EESI UC/CSU ENA UGI UTILITIES INC. ENRON CLEAN FUELS COMPANY ULTRAMAR INC. ECTRIC UNICHEMA CHEMIE BV ECTRIC UNICOR TRADING LTD ENRON CLEAN FUELS COMPANY UNION CARBIDE CORPORATION ECTRIC UNION OIL COMPANY OF CALIFORNIA EFM UNION PACIFIC RAILROAD COMPANY ENA UNION, CITY OF EESI UNITED FOUNDRIES INC. ENA UNITED ILLUMINATING COMPANY EPMI UNITED ILLUMINATING COMPANY EEMC UNITED PARCEL SERVICE ENA UNITED PROPANE GAS COMPANIES, INC. ENA UNITED STATES GYPSUM ENA UNITED TECHNOLOGIES CORPORATION EESI UNIVERSAL DYEING AND PRINTING EESI UNIVERSAL HILTON EESI UNIVERSITY OF CHICAGO EEMC UNIVERSITY OF PITTSBURGH ECTRIC UPM-KYMMENE EEMC US COLD STORAGE EESI US DYEING AND FINISHING INC. ECTRIC USINOR CIE SNC ENA U-T OFFSHORE SYSTEM EPMI UTAH ASSOCIATED MUNICIPAL PWR SYS ENA UTILICORP UNITED INC. ENA UTILITIES BOARD OF THE CITY OF TRUSSVILLE ENA UTILITIES BOARD OF THE CITY OF TRUSSVILLE ECTRIC UTILITY LINK LTD ECTRIC VALDRES ENERGIVERK AS ECTRIC VALER KOMMUNE ENA VALERO MARKETING AND SUPPLY COMPANY EPMI VALLEY ELECTRIC ASSOCIATION, INC. EESI VALLEY FLOWERS INC. EESI VALLEY PLATING WORKS INC. ECTRIC VANA-VIRU KAUBAVEDUDE KK LTD EGLI VANGUARD PETROLEUM CORP. ECTRIC VARBERG ENRON CLEAN FUELS COMPANY VECKRIDGE CHEMICAL COMPANY ENA VENICE GATHERING SYSTEM LLC EESI VERIZON EPMI VERNON, CITY OF EESI VIASAT INC. EESI VICTORIA NURSERY INC. EEMC, EESI VINCENT EUPIERRE FRANCHISES ENA VINTAGE PETROLEUM, INC. ENA VIRCO CORPORATION ELFI VIRGINIA ELECTRIC AND POWER COMPANY ENA VIRGINIA ELECTRIC AND POWER COMPANY ENA VIRGINIA NATURAL GAS INC. ENA VIRGINIA POWER ENERGY MARKETING, INC. ENA VIRGINIA POWER SERVICES ENERGY CORP., INC. ENA VIRTEX PETROLEUM CO., INC. ECTRIC VITOL ENERGY S.A. ECTRIC VOPAK AGENCIES ROTTERDAM B.V. ENRON CLEAN FUELS COMPANY VOPAK USA INC. EESI VSS ENTERPRISES, LLC DBA/CASTAWAYS HOTEL CASINO ENA W P BROWN ENTERPRISES, INC. EPMI WABASH VALLEY POWER ASSOCIATION INC. ENA WALLICK PETROLEUM CO EEMC WANG GLOBAL ENA WARRIOR GAS COMPANY ENA WASATCH ENERGY CORPORATION ENA WASHINGTON GAS LIGHT COMPANY ENA WASTE MANAGEMENT HOLDINGS, INC. ENA WEBCO GRAPHICS ENA WEIRTON STEEL CORPORATION ENA WELCH FOODS INC, A COOPERATIVE ENA WELCH PUBLISHING CO. EESI WELDED RING PROPERTIES EPMI WELDED TUBE CO. OF AMERICA, INC. ECTRIC WERRA PAPIER WERNSHAUSEN GMBH ENA WEST FLORIDA NATURAL GAS COMPANY ENA WEST TEXAS UTILITIES COMPANY ENA WESTAR ENERGY, INC. EPMI WESTAR ENERGY, INC. ENA WESTCHESTER GAS COMPANY ENA WESTDEUTSCHE LANDESBANK GIROZENTRALE EPMI WESTERN AREA POWER ADMINISTRATION — ROCKY MOUNTAIN ENA WESTERN GAS MARKETING INC. EEMC WESTERNTEX INDUSTRIES INC. EGLI WESTLAKE PETROCHEMICAL CORPORATION ELFI WESTPORT PETROLEUM, INC. EIM WESTWARD COMMUNICATIONS LLC GARDEN STATE WEYERHAEUSER COMPANY ENA WHEELING-PITTSBURGH STEEL CORPORATION ENA WILLIAM S. BURKLAND EGLI WILLIAMS ENERGY MARKETING TRADING COMPANY ELFI WILLIAMS ENERGY MARKETING TRADING COMPANY ENRON CLEAN FUELS COMPANY WILLIAMS ENERGY MARKETING TRADING COMPANY ENA WILLIAMS FIELD SERVICES ROCKY MOUNTAIN REGION CO. ENA WILLIAMS PRODUCTION RMT COMPANY ENA WINCO PRESS INC. ENA WINCUP HOLDINGS, INC. ENA WISCONSIN FUEL LIGHT COMPANY ENA WISCONSIN PUBLIC SERVICE CORPORATION EESI WISCONSIN-CALIFORNIA FOREST PRODUCTS INC. ENA WOODWARD MARKETING, L.L.C. ENA WOODWARD MARKETING, L.L.C. ENA WORLD METALS CORPORATION CEMS, EESI WORTHINGTON INDUSTRIES ENRON CLEAN FUELS COMPANY WRIGHT CHEMICAL CORPORATION ENA WTG GAS MARKETING, INC. ENA WYMAN-GORDON COMPANY ENA WYNN-CROSBY 1994, LTD. ENA WYNN-CROSBY 1997, LTD. EPMI XCEL ENERGY, A DBA OF XERS INC. ENA XERIC OIL GAS CORP. EGLI XERON, INC. EIM XEROX CORPORATION EBS XO COMMUNICATIONS, INC. ENA YATES ENERGY CORPORATION ENA YORK PAPER COMPANY, INC. GARDEN STATE YORK PAPER COMPANY, INC. ECTRIC YORKSHIRE ELECTRICITY GROUP PLC ECTRIC ZEN-NOH GRAIN COMPANY ENA ZURICH OIL CO.

Appendix O-II: Potential Avoidance Actions RECOVERY PLAINTIFF DEFENDANT SOUGHT

CREDITORS' COMMITTEE ON MARK FREVERT $2,000,000.00 BEHALF OF THE DEBTORS CREDITORS' COMMITTEE ON VINSON ELKINS LLP $11,242,873.00 BEHALF OF THE DEBTORS ENE AEC MARKETING (USA) INC. (N/K/A ENCANA AVOIDANCE OF MARKETING (USA) INC.) GUARANTY ENE, CERTAIN DEBTOR AIG ENERGY, INC. (F/K/A AIG ENERGY TRADING AVOIDANCE OF AND/OR NON-DEBTOR AFFILIATES INC.) GUARANTY ENE, CERTAIN DEBTOR AVOIDANCE OF AND/OR NON-DEBTOR AFFILIATES AIG HIGHSTAR CAPITAL, L.P. GUARANTY ENE ALBERTA NEWSPRINT COMPANY AVOIDANCE OF GUARANTY ENE ALGONQUIN GAS TRANSMISSION CO. AVOIDANCE OF GUARANTY ENE, CERTAIN DEBTOR AVOIDANCE OF AND/OR NON-DEBTOR AFFILIATES AMERICAN HOME ASSURANCE COMPANY GUARANTY ENE, CERTAIN DEBTOR AVOIDANCE OF AND/OR NON-DEBTOR AFFILIATES AMERICAN INTERNATIONAL GROUP, INC. GUARANTY ENE ANR PIPELINE COMPANY AVOIDANCE OF GUARANTY ENE AQUILA BROADBAND SERVICES, INC. AVOIDANCE OF GUARANTY ENE AQUILA CANADA CORP. AVOIDANCE OF GUARANTY ENE AQUILA DALLAS MARKETING, L.P. AVOIDANCE OF GUARANTY ENE AQUILA MERCHANT SERVICES, INC. AVOIDANCE OF GUARANTY ENE, CERTAIN DEBTOR AVOIDANCE OF AND/OR NON-DEBTOR AFFILIATES BAUPOST LIMITED PARTNERSHIP 1983 A-1 GUARANTY ENE, CERTAIN DEBTOR AVOIDANCE OF AND/OR NON-DEBTOR AFFILIATES BAUPOST LIMITED PARTNERSHIP 1983 B-1 GUARANTY ENE, CERTAIN DEBTOR AVOIDANCE OF AND/OR NON-DEBTOR AFFILIATES BAUPOST LIMITED PARTNERSHIP 1983 C-1 GUARANTY ENE, CERTAIN DEBTOR BAUPOST VALUE PARTNERS, L.P.-I (DELAWARE AVOIDANCE OF AND/OR NON-DEBTOR AFFILIATES LP) GUARANTY ENE, CERTAIN DEBTOR BAUPOST VALUE PARTNERS, L.P .-II (DELAWARE AVOIDANCE OF AND/OR NON-DEBTOR AFFILIATES LP) GUARANTY ENE, CERTAIN DEBTOR BAUPOST VALUE PARTNERS, L.P.-III (DELAWARE AVOIDANCE OF AND/OR NON-DEBTOR AFFILIATES LP) GUARANTY ENE BEAR, STEARNS CO. INC. (EL PASO) AVOIDANCE OF GUARANTY ENE BEAR, STEARNS CO. INC. (WILLIAMS) AVOIDANCE OF GUARANTY EESI, EEMC, EESO, ENE CALIFORNIA STATE UNIVERSITY (UC/CSU) UNDETERMINED ENE, EESI CATHOLIC HEALTH EAST UNDETERMINED ENE, EESI COMPAQ COMPUTER COMPANY UNDETERMINED ENE CONSTELLATION POWER SOURCE, INC. AND ITS AVOIDANCE OF AFFILIATES GUARANTY ENE DOW PIPELINE COMPANY UNDETERMINED ENE DUKE ENERGY FIELD SERVICES MARKETING, LP AVOIDANCE OF GUARANTY ENE DUKE ENERGY INTERNATIONAL TRADING AND AVOIDANCE OF MARKETING (UK) LIMITED GUARANTY ENE DUKE ENERGY MERCHANTS LLC AVOIDANCE OF GUARANTY ENE DUKE ENERGY NGL SERVICES LP AVOIDANCE OF GUARANTY ENE DUKE ENERGY TRADING MARKETING LLC AVOIDANCE OF GUARANTY ENE, ENA EEX CORPORATION AVOIDANCE OF GUARANTY ENE EL PASO NATURAL GAS COMPANY AVOIDANCE OF GUARANTY ENE EL PASO OFFSHORE GATHERING AVOIDANCE OF TRANSMISSION GUARANTY ENE, EESI ELI LILLY UNDETERMINED ENE ENGAGE ENERGY AMERICA LLC AVOIDANCE OF GUARANTY ENE ENGAGE ENERGY CANADA L.P. AVOIDANCE OF GUARANTY ENE EXELON CORPORATION AVOIDANCE OF GUARANTY ENE, CERTAIN DEBTOR HB INSTITUTIONAL LIMITED PARTNERSHIP AVOIDANCE OF AND/OR NON-DEBTORAFFILIATES (MASS. LP) GUARANTY ENE, CERTAIN DEBTOR INFOMART UNDETERMINED AND/OR NON-DEBTOR AFFILIATES ENE, CERTAIN DEBTOR AVOIDANCE OF AND/OR NON-DEBTOR AFFILIATES IRIS ENERGY LLC GUARANTY ENE, EEMC JOHNS MANVILLE UNDETERMINED ENE, EESI JP MORGAN CHASE BANK (F/K/A THE CHASE UNDETERMINED MANHATTAN BANK) EESO L E HESTON ENERGY LLC UNDETERMINED ENE, EESO LOCKHEED MARTIN CORPORATION UNDETERMINED ENE MERRILL, LYNCH, PEARCE, FENNER SMITH AVOIDANCE OF INCORPORATED/ NORSKE SKOG CANADA GUARANTY LIMITED ENE MORGAN STANLEY CAPITAL GROUP INC. AVOIDANCE OF GUARANTY ENE, EEMC PACTIV CORPORATION UNDETERMINED ENE, CERTAIN DEBTOR PB INSTITUTIONAL LIMITED PARTNERSHIP AVOIDANCE OF AND/OR NON-DEBTOR AFFILIATES (MASS. LP) GUARANTY EPMI PGE ENERGY TRADING POWER L.P. UNDETERMINED ENE, ENA, CERTAIN DEBTOR PHIBRO INC. AVOIDANCE OF AND/OR NON-DEBTOR AFFILIATES GUARANTY ENE PUD NO. 1 OF SNOHOMISH COUNTY AVOIDANCE OF GUARANTY ENE, EESO, ENA QUEBECOR UNDETERMINED ENE RELIANCE TRUST COMPANY UNDETERMINED ENE, EESI RICH PRODUCTS UNDETERMINED ENE, EESI SOLO CUP COMPANY UNDETERMINED ENE, EESO SUIZA UNDETERMINED ENE TENASKA MARKETING VENTURES AVOIDANCE OF GUARANTY ENE, EESO THE QUAKER OATS COMPANY UNDETERMINED ENE THE WORTHINGTON STEEL COMPANY AVOIDANCE OF GUARANTY ENE TORCH ENERGY MARKETING INC. UNDETERMINED ENE, EESI TRW, INC. UNDETERMINED EESI, EEMC, EESO, ENE UNIVERSITY OF CHICAGO/WEISS MEMORIAL UNDETERMINED HOSPITAL ENE VIRGINIA POWER ENERGY MARKETING, INC. AVOIDANCE OF GUARANTY ENE, CERTAIN DEBTOR WORTHINGTON INDUSTRIES AVOIDANCE OF AND/OR NON-DEBTOR AFFILIATES GUARANTY ENE, CERTAIN DEBTOR YB INSTITUTIONAL LIMITED PARTNERSHIP AVOIDANCE OF AND/OR NON-DEBTOR AFFILIATES (MASS. LP) GUARANTY Appendix P: Calculation of Distributions Under the Plan

A. Introduction

The Plan provides for distribution of Plan Currency, Litigation Trust Interests, and Special Litigation Trust Interests to holders of Allowed Unsecured Claims (excluding the Portland Debtors). Plan Currency consists of a mixture of Creditor Cash, PGE Common Stock, CrossCountry Common Equity, and Prisma Common Stock, which will be distributed in accordance with the Plan. Based on the Debtors' current estimates of asset values and Allowed Claims, Plan Currency is expected to be approximately two-thirds in the form of Creditor Cash and approximately one-third in the form of Plan Securities.

Holders of Allowed Convenience Claims are entitled to receive Cash distributions in an amount equal to such Creditor's pro rata share of the Convenience Claim Distribution Percentage for the Debtor against which the Allowed Convenience Claim is held.

Appendix P should be read in conjunction with Appendix C, "Estimated Assets, Claims and Distributions." Appendix C provides creditors with an understanding of the different components of the 30/70 global compromise on substantive consolidation and sets forth the estimated assets and Claims of each of the Debtors, as well as the estimated Creditor recoveries under the Plan. Building on this base of information in Appendix C, Appendix P is intended to enable Creditors to better understand the recoveries they are entitled to receive under the Plan by setting forth the estimated calculation of Plan distributions to (i) a hypothetical creditor holding various types of Unsecured Claims in the amount of $1,000,000, and (ii) a hypothetical creditor holding various types of Convenience Claims in the amount of $50,000. The assumptions stated in Appendix C also apply to Appendix P, and are incorporated by reference. Refer to Appendix C, "Estimated Assets, Claims and Distributions," for additional information regarding the methodology used to calculate these estimates.

In addition, the tables below reflect the estimated number of Claims in each Class. It should be noted that these estimates include Claims filed by agents or fiduciaries on behalf of syndicates, bondholders, and other similarly situated Creditors; therefore, these estimates may under-represent the number of Creditors ultimately entitled to receive distributions under the Plan, to the extent applicable.

B. Variance

The Debtors have prepared the estimated calculation of Plan distributions based on certain assumptions that they believe are reasonable under the circumstances. These assumptions are described below. The calculations have not been compiled or examined by independent accountants. The Debtors make no representations regarding the accuracy of the calculations or any ability to achieve forecasted results. Many of the assumptions underlying the calculations are subject to significant uncertainties. Inevitably, some assumptions will not materialize, and unanticipated events and circumstances may affect the ultimate financial results. Therefore, the actual results achieved may vary from these estimated calculations, and the variations may be material. In evaluating the Plan, Creditors are urged to examine carefully all of the assumptions underlying the estimated distributions.

The values set forth in this table are estimates. As such the Debtors make no guarantees regarding actual distributions. However, the values set forth for Allowed Convenience Claims accurately reflect distributions that will be made. The number of Claims shown are estimates only and may differ from the number of Claims entitled to vote in each Class. Actual values, Claims, and recoveries may differ materially from these estimates.

If the estimated value of assets (including, but not limited to, estimates of available Creditor Cash, recoveries on the Remaining Assets, and the valuation of the equity in PGE, CrossCountry and Prisma to be distributed to Creditors) ultimately varies significantly from actual results, then actual Creditor recoveries will vary significantly as well. Similarly, as the estimated value of assets are forward-looking statements based upon information available to the Debtors, the actual results may vary significantly. Refer to Section XIV.C., "Variance from Valuations, Estimates and Projections," and Appendix C, "Estimated Assets, Claims and Distributions," for additional information.

C. Assumptions

The following are the significant assumptions and limiting conditions utilized in preparation of the estimates:

1. As discussed in Section VIII.A.12., "Potential Sale of PGE" of the Disclosure Statement, ENE has entered into a stock purchase agreement to sell PGE to TPG. There can be no assurances that this sale will be approved by the Bankruptcy Court or that it will close. If the sale does in fact close or the common stock of PGE is sold pursuant to another purchase agreement, then the net proceeds will be distributed to Creditors in the form of Creditor Cash. If the sale does not close and PGE is not sold to another purchaser, then PGE Common Stock will be distributed to Creditors pursuant to the Plan. The Schedules of Estimated Recoveries below reflect distributions of PGE Common Stock as if a sale of PGE common stock does not close.

2. To determine the number and amount of Claims, the Debtors relied upon internal Claims data, estimated by using a combination of the Enron Companies' books and records, scheduled Claims, filed Claims, and professional judgment. Such estimates are subject to change and any such changes could have a material effect on Creditor recoveries. The estimates assume that no holders of unliquidated Claims elect into the Convenience Class. The estimates assume that no Allowed Convenience Claims elect out of the Class. Similarly, it is assumed that no other Claims elect into the Convenience Class.

3. Estimated stock share counts and values are based on the assumptions included in the Disclosure Statement regarding the valuation of PGE, CrossCountry, and Prisma. Refer to Section XIV., "Risk Factors and Other Factors to be Considered," as well as Section VIII., "Portland General Electric Company," Section IX, "Cross Country Energy Corp.," and Section X, "Prisma Energy International Inc.," for additional information regarding the risks a ttendant with these entities and the industries in which they are involved.

4. Except for the equity to be distributed from PGE, CrossCountry, and Prisma, it is assumed that all other assets will be converted to Cash. However, the Debtors reserve the right to utilize the Operating Trusts and the Remaining Asset Trusts.

5. The estimated total Cash available for distribution was reduced as necessary to satisfy Administrative, Secured, Priority, and Convenience Class Claims.

6. In accordance with the Plan, any holder of an Allowed General Unsecured Claim against ENA, EPMI, EGLI, EGM, EIM, ENGMC, ENA Upstream, ECTRIC, and ERAC may elect to receive such holder's Pro Rata Share of One Hundred Twenty-Five Million Dollars ($125,000,000.00) in lieu of all or a portion of the Plan Securities which such holder is otherwise entitled to receive pursuant to the Plan. For purposes of Appendix P, it is assumed that all Creditors eligible for this option will elect to take it. Refer to Section VI.F.3., "Election to Receive Additional Cash Distributions, in Lieu of Partial Plan Securities," for additional information regarding this option.

7. In accordance with the Plan, pursuant to the compromise and settlement set forth in the Disclosure Statement and in the TOPRS Stipulation, each holder of TOPRS may elect to receive additional distributions of Cash in lieu of distributions of CrossCountry Common Equity, PGE Common Stock, and Prisma Common Stock to which such holder is entitled to receive derivatively on account of the Allowed ETS Debenture Claims held by EPF I and EPF II. For purposes of Appendix P, it is assumed that all holders of TOPRS will fully exercise this option. Refer to Section VI.F.8., "Election of TOPRS Holders to Receive Additional Cash Distributions in Lieu of Partial Plan Securities," for additional information regarding this option.

8. In accordance with the Plan, each holder of an Allowed General Unsecured Claim against a Wind Debtor or an Allowed Wind Guaranty Claim may elect to receive additional distributions of cash in lieu of distributions of CrossCountry Common Equity, PGE Common Stock and Prisma Common Stock to which such holder is entitled to receive.

9. The estimated number of Claims in each Class include Claims filed by agents or fiduciaries on behalf of syndicates, bondholders, and other similarly situated Creditors; therefore, these estimates may under-represent the number of Creditors ultimately entitled to receive distributions under the Plan, to the extent applicable.

10. At the suggestion of the ENA Examiner, Litigation Trust Claims will be deemed to be assets of ENE and will be defined as all claims and causes of action asserted by or on behalf of the Debtors or the Debtors' estates (i) in the MegaClaim Litigation, (ii) in the Montgomery County Litigation (other than claims and causes of action against insiders or former insiders of the Debtors), and (iii) of the same nature against financial institutions, law firms, accountants and accounting firms, certain of the Debtors' other professionals and such other Entities as may be described in the Plan Supplement. The definition of "Litigation Trust Claims" is not intended to include or constitute a release of — and in fact does not include or constitute a release of — any claims or causes of action that Entities who are not Affiliates of the Debtors may have against other Entities that are not Affiliates of the Debtors.

As a result of the Litigation Trust Claims being deemed to be assets of ENE, holders of Allowed Intercompany Claim and Allowed Guaranty Claims against ENE will share in any recoveries on Litigation Trust Claims as Creditors of ENE. Creditors of ENE's subsidiaries without Enron Guaranty Claims will nevertheless share in potential recoveries on Litigation Trust Claims (i) to the extent the value of ENE's assets are conveyed to such Creditor indirectly by virtue of distributions made on account of Allowed Intercompany Claims and (ii) by virtue of ENE's contribution to the modified substantive consolidation scenario that forms the basis of the 30/70 formula for distributions.

In addition, the Plan will reallocate a portion of the distributions to be made on account of Allowed Enron Guaranty Claims resulting from recoveries on Litigation Trust Claims in accordance with the following formula: (a) 80% of such distributions will be retained by holders of such Allowed Enron Guaranty Claims and (b) 20% of such distributions will be deemed redistributed to holders of General Unsecured Claims against the subsidiary Debtor that is the primary obligor corresponding to such Allowed Enron Guaranty Claims; provided, however, that, to the extent a holder of an Allowed Enron Guaranty Claim also holds a General Unsecured Claim for the primary obligation against the subsidiary Debtor, such General Unsecured Claim will be excluded from the redistribution under part (b) above.

At this time, the Debtors are unable to prepare a valuation of the causes of action to be transferred to and prosecuted by the Litigation Trust. Any such valuation would be highly speculative and unreliable, however, such a valuation is required in order to determine the distributions of any recoveries on the Litigation Trust Claims to the Debtors and their respective Creditors. Accordingly, the Debtors are unable to estimate these distributions at this time.

To the extent the Litigation Trust is formed, then (a) on or after the Effective Date, if the board of directors of Reorganized ENE and, unless previously dissolved, the Creditors' Committee determine that the aggregate distributions of Plan Currency, Litigation Trust Interests and Special Litigation Trust Interests (to the extent either or both trusts are formed) equal one hundred percent (100%) of the Allowed Claims of more senior classes and would thus permit distributions to be made to holders of Allowed Subordinated Claims, Enron Preferred Equity Interests and/or Enron Common Equity Interests, then the Debtors or Reorganized Debtors, as the case may be, shall modify the Plan to provide for such distributions to be made, and (b) within thirty days following the creation of the Litigation Trust, the Litigation Trust Board shall inform the Litigation Trustee of the value of the assets transferred to the Litigation Trust. Refer to Section XI.A, "Litigation Trust" for additional information regarding this trust, valuation and reporting for federal income tax purposes. The Plan contemplates that income or gain, if any, generated from the prosecution or settlement of causes of action by the Litigation Trust will not be taxable at the trust level, but will flow through to the holders of Litigation Trust Interests.

11. Special Litigation Trust Claims (consisting of all claims and causes of action, including avoidance actions, commenced by or on behalf of the Debtors or the Debtors' estates against those current or former insiders of the Debtors named as defendants in Montgomery County Litigation and claims of a similar nature against insiders and former insiders) will be deemed to be assets of ENE and treated in the same manner as Litigation Trust Claims.

At this time, the Debtors are unable to prepare a valuation of the causes of action to be transferred to and prosecuted by the Special Litigation Trust. Any such valuation would be highly speculative and unreliable, however, such a valuation is required in order to determine the distributions of any recoveries on the Special Litigation Trust Claims to the Debtors and their respective Creditors. Accordingly, the Debtors are unable to estimate these distributions at this time.

To the extent the Special Litigation Trust is formed, then (a) on or after the Effective Date, if the board of directors of Reorganized ENE and, unless previously dissolved, the Creditors' Committee determine that the aggregate distributions of Plan Currency, Litigation Trust Interests and Special Litigation Trust Interests (to the extent either or both trusts are formed) equal one hundred percent (100%) of the Allowed Claims of more senior classes and would thus permit distributions to be made to holders of Allowed Subordinated Claims, Enron Preferred Equity Interests and/or Enron Common Equity Interests, then the Debtors or Reorganized Debtors, as the case may be, shall modify the Plan to provide for such distributions to be made, and (b) within thirty days following the creation of the Special Litigation Trust, the Special Litigation Trust Board shall inform the Special Litigation Trustee of the value of the assets transferred to the Special Litigation Trust. Refer to Section XI.B, "Special Litigation Trust" for additional information regarding this trust, valuation and reporting for federal income tax purposes. The Plan contemplates that income or gain, if any, generated from the prosecution or settlement of causes of action by the Special Litigation Trust will not be taxable at the trust level, but will flow through to the holders of Special Litigation Trust Interests.

D. Schedules of Estimated Recoveries

APPENDIX P: TABLE OF GENERAL UNSECURED CLAIM RECOVERIES Estimated Components of Distribution on Hypothetical $1,000,000 Claim Estimated Components of Distribution on Hypothetical $1,000,000 Claim

Cross Cross PGE PGE Prisma Prisma Country Country Total Estimated ClaimEstimated Shares Shares Shares Shares Shares Shares EstimateClaim Debtor Name ClassRecovery % Cash # $ # $ # $ $Value Counts Enron Metals Commodity Corp. 3 30.9% $ 204,581,818 $ 37,172 1,163 $ 23,705 2,181 $ 43,339 $308,803 50-100 Enron Corp. 4 17.4% $ 109,831,111 $ 22,718 711 $ 14,487 1,333 $ 26,486 $173,530 2000-2200 Enron North America Corp. 5 20.1% $ 140,361,063 $ 21,732 680 $ 13,859 1,275 $ 25,337 $201,289 1000-1200 Enron Power Marketing, Inc. 6 22.9% $ 159,331,206 $ 24,670 772 $ 15,733 1,448 $ 28,763 $228,505 150-200 PBOG Corp. 7 75.6% $ 500,924,451 $ 91,016 2,847 $ 58,042 5,340 $ 106,114$756,102 5 — 15 Smith Street Land Company 8 13.3% $ 88,434786 $ 16,068 503 $ 10,247 943 $ 18,734 $133,483 10 — 20 Enron Broadband Services, Inc. 9 12.3% $ 81,213722 $ 14,756 462 $ 9,410 866 $ 17,204 $122,582 150-200 Enron Energy Services Operations, 10 16.1% $ 106,90950 $ 19,424 607 $ 12,387 1,140 $ 22,646 $161,360 200-250 Inc. Enron Energy Marketing Corp. 11 24.1% $ 159,431,417 $ 28,968 906 $ 18,473 1,700 $ 33,773 $240,648 50-100 Enron Energy Services, Inc. 12 19.7% $ 130,801,162 $ 23,766 743 $ 15,156 1,394 $ 27,708 $197,432 250-300 Enron Energy Services, LLC 13 22.7% $ 150,641,338 $ 27,372 856 $ 17,456 1,606 $ 31,913 $227,390 15-25 Enron Transportation Services 14 75.7% $ 757,20NA NA NA NA NA NA $757,208 15-25 Company BAM Lease Company 15 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 10 — 20 Enron Asset Holdings, L.P. 16 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 5-- 15 Enron Gas Liquids, Inc. 17 11.2% $ 78,297593 $ 12,123 379 $ 7,731 711 $ 14,134 $112,284 50-100 Enron Global Markets LLC 18 5.7% $ 39,892302 $ 6,176 193 $ 3,939 362 $ 7,201 $57,208 35-45 Enron Net Works LLC 19 14.9% $ 99,031880 $ 17,994 563 $ 11,475 1,056 $ 20,978 $149,478 100-150 Enron Industrial Markets LLC 20 5.7% $ 39,892302 $ 6,176 193 $ 3,939 362 $ 7,201 $57,208 20-30 Operational Energy Corp. 21 14.3% $ 94,955844 $ 17,253 540 $ 11,002 1,012 $ 20,115 $143,325 15-25 Enron Engineering Construction 22 17.2% $ 113,921,012 $ 20,700 647 $ 13,200 1,215 $ 24,133 $171,958 30-40 Company Enron Engineering Operational 23 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 5 — 15 Services Company Garden State Paper Company, LLC 24 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 100-150 Palm Beach Development Company, 25 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 5 — 15 L.L.C. Tenant Services, Inc. 26 15.9% $ 105,12934 $ 19,101 597 $ 12,181 1,121 $ 22,270 $158,682 5 — 15 Enron Energy Information 27 17.8% $ 118,001,048 $ 21,440 671 $ 13,673 1,258 $ 24,997 $178,109 5 — 15 Solutions, Inc. EESO Merchant Investments, Inc. 28 44.6% $ 295,332,624 $ 53,661 1,678 $ 34,220 3,149 $ 62,562 $445,779 5 — 15 Enron Federal Solutions, Inc. 29 11.8% $ 78,333696 $ 14,233 445 $ 9,076 835 $ 16,594 $118,235 5 — 15 Enron Freight Markets Corp. 30 21.4% $ 142,001,262 $ 25,802 807 $ 16,455 1,514 $ 30,083 $214,349 10 — 20 Enron Broadband Services, L.P. 31 9.0% $ 59,400528 $ 10,793 338 $ 6,883 633 $ 12,583 $89,659 15-25 Enron Energy Services North 32 12.6% $ 83,146739 $ 15,107 472 $ 9,634 886 $ 17,613 $125,501 50-100 America, Inc. Enron LNG Marketing LLC 33 75.7% $ 501,664,457 $ 91,149 2,851 $ 58,127 5,348 $ 106,270$757,208 5 — 15 Calypso Pipeline LLC 34 75.7% $ 501,664,457 $ 91,149 2,851 $ 58,127 5,348 $ 106,270$757,208 10 — 20 Enron Global LNG LLC 35 75.7% $ 501,664,457 $ 91,149 2,851 $ 58,127 5,348 $ 106,270$757,208 5 — 15 Enron International Fuel 36 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 5 — 15 Management Company Enron Natural Gas Marketing Corp. 37 23.9% $ 166,911,264 $ 25,843 808 $ 16,480 1,516 $ 30,129 $239,362 15-25 ENA Upstream Company, LLC 38 5.9% $ 41,137311 $ 6,369 199 $ 4,062 374 $ 7,426 $58,994 50-100 Enron Liquid Fuels, Inc. 39 10.1% $ 67,117596 $ 12,195 381 $ 7,777 716 $ 14,218 $101,307 30-40 Enron LNG Shipping Company 40 75.7% $ 501,664,457 $ 91,149 2,851 $ 58,127 5,348 $ 106,270$757,208 5 — 15 ENA Property Services Corp. 41 9.2% $ 60,887541 $ 11,063 346 $ 7,055 649 $ 12,898 $91,903 45-55 Enron Capital Trade Resources 42 25.6% $ 178,851,354 $ 27,692 866 $ 17,660 1,625 $ 32,286 $256,493 150-200 International Corp Enron Communications Leasing Corp. 43 19.3% $ 127,711,135 $ 23,205 726 $ 14,798 1,362 $ 27,054 $192,772 10 — 20 Enron Wind Corp. 44 See Recovery Under EREC V Enron Wind Systems, Inc. 45 See Recovery Under EREC I Enron Wind Energy Systems Corp. 46 See Recovery Under EREC III Enron Wind Maintenance Corp. 47 See Recovery Under EREC IV Enron Wind Constructors Corp. 48 See Recovery Under EREC II EREC Subsidiary I, LLC 49 50.0% $ 500,40NA NA NA NA NA NA $500,408 5 — 15 EREC Subsidiary II, LLC 50 44.5% $ 445,03NA NA NA NA NA NA $445,031 5 — 15 EREC Subsidiary III, LLC 51 46.7% $ 466,53NA NA NA NA NA NA $466,532 5 — 15 EREC Subsidiary IV, LLC 52 5.7% $ 57,208NA NA NA NA NA NA $57,208 5 — 15 EREC Subsidiary V, LLC 53 31.5% $ 315,06NA NA NA NA NA NA $315,064 40 — 60 Intratex Gas Company 54 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 10 — 20 Enron Processing Properties, Inc. 55 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 5 — 15 Enron Methanol Company 56 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 15-25 Enron Ventures Corp. 57 14.6% $ 96,861861 $ 17,599 550 $ 11,223 1,033 $ 20,519 $146,202 5 — 15 Enron Mauritius Company 58 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 15-25 Enron India Holdings Ltd. 59 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 10 — 20 Offshore Power Production C.V. 60 75.7% $ 501,664,457 $ 91,149 2,851 $ 58,127 5,348 $ 106,270$757,208 10 — 20 The New Energy Trading Company 61 75.7% $ 501,664,457 $ 91,149 2,851 $ 58,127 5,348 $ 106,270$757,208 0-10 EES Service Holdings, Inc. 62 42.1% $ 278,882,478 $ 50,672 1,585 $ 32,314 2,973 $ 59,077 $420,947 5 — 15 Enron Wind Development Corp. 63 73.5% $ 734,50NA NA NA NA NA NA $734,508 10 — 20 ZWHC LLC 64 75.7% $ 757,20NA NA NA NA NA NA $757,208 0-10 Zond Pacific, Inc. 65 5.7% $ 57,208NA NA NA NA NA NA $57,208 0-10 Enron Reserve Acquisition Corp. 66 22.9% $ 159,801,210 $ 24,743 774 $ 15,779 1,452 $ 28,847 $229,175 15-25 National Energy Production 67 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 100-150 Corporation Enron Power Industrial 68 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 20-30 Construction Company NEPCO Power Procurement Company 69 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 20-30 NEPCO Services International, Inc. 70 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 0-10 San Juan Gas Company, Inc. 71 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 15-25 EBF LLC 72 75.7% $ 501,664,457 $ 91,149 2,851 $ 58,127 5,348 $ 106,270$757,208 5 — 15 Zond Minnesota Construction 73 38.3% $ 382,56NA NA NA NA NA NA $382,569 0-10 Company LLC Enron Fuels International, Inc. 74 20.5% $ 136,031,209 $ 24,716 773 $ 15,762 1,450 $ 28,816 $205,327 5 — 15 E Power Holdings Corp. 75 46.8% $ 309,912,754 $ 56,310 1,761 $ 35,909 3,304 $ 65,650 $467,782 5 — 15 EFS Construction Management 76 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 25-35 Services, Inc. Enron Management, Inc. 77 11.8% $ 78,196695 $ 14,208 444 $ 9,061 834 $ 16,565 $118,029 10 — 20 Enron Expat Services Inc. 78 24.0% $ 159,171,414 $ 28,921 905 $ 18,443 1,697 $ 33,718 $240,253 5 — 15 Artemis Associates LLC 79 17.8% $ 118,231,051 $ 21,483 672 $ 13,700 1,261 $ 25,047 $178,470 5 — 15 Clinton Energy Management 80 20.8% $ 137,971,226 $ 25,070 784 $ 15,988 1,471 $ 29,229 $208,266 10 — 20 Services, Inc. LINGTEC Constructors L.P. 81 11.0% $ 73,026649 $ 13,268 415 $ 8,462 779 $ 15,470 $110,226 5 — 15 EGS New Ventures Corp. 82 7.0% $ 46,371412 $ 8,425 264 $ 5,373 494 $ 9,823 $69,992 5 — 15 Louisiana Gas Marketing Company 83 8.8% $ 58,316518 $ 10,596 331 $ 6,757 622 $ 12,353 $88,023 5 — 15 Louisiana Resources Company 84 16.1% $ 106,77949 $ 19,401 607 $ 12,372 1,138 $ 22,620 $161,172 0-10 LGMI, Inc. 85 13.5% $ 89,716797 $ 16,301 510 $ 10,395 956 $ 19,005 $135,417 5 — 15 LRCI, Inc. 86 15.3% $ 101,12899 $ 18,375 575 $ 11,718 1,078 $ 21,423 $152,643 0-10 Enron Communications Group, Inc. 87 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 0-10 EnRock Management, LLC 88 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 0-10 ECI-Texas L.P. 89 75.7% $ 501,664,457 $ 91,149 2,851 $ 58,127 5,348 $ 106,270$757,208 0-10 EnRock LP 90 75.7% $ 501,664,457 $ 91,149 2,851 $ 58,127 5,348 $ 106,270$757,208 0-10 ECI-Nevada Corp. 91 25.1% $ 166,551,480 $ 30,262 946 $ 19,299 1,776 $ 35,283 $251,400 0-10 Enron Alligator Alley Pipeline 92 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 0-10 Company Enron Wind Storm Lake I LLC 93 5.7% $ 57,208NA NA NA NA NA NA $57,208 0-10 ECT Merchant Investments Corp. 94 75.4% $ 499,324,436 $ 90,724 2,837 $ 57,856 5,323 $ 105,774$753,674 10 — 20 EnronOnline, LLC 95 16.6% $ 110,23979 $ 20,030 626 $ 12,773 1,175 $ 23,352 $166,393 0-10 St. Charles Development Company, 96 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 0-10 L.L.C. Calcasieu Development Company, 97 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 0-10 L.L.C. Calvert City Power I, L.L.C. 98 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 0-10 Enron ACS, Inc. 99 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 0-10 LOA, Inc. 100 40.3% $ 266,762,370 $ 48,469 1,516 $ 30,910 2,844 $ 56,510 $402,650 0-10 Cross Cross PGE PGE Prisma Prisma Country Country Total Estimated Claim Estimated Shares Shares Shares Shares Shares Shares EstimateClaim Debtor Name Class Recovery % Cash # $ # $ # $ $ Value Counts Enron India LLC 101 7.0% $ 46,119410 $ 8,380 262 $ 5,344 492 $ 9,770 $69,612 5 — 15 Enron International Inc. 102 5.7% $ 37,961337 $ 6,897 216 $ 4,399 405 $ 8,041 $57,298 10 — 20 Enron International Holdings 103 11.8% $ 78,493697 $ 14,262 446 $ 9,095 837 $ 16,628 $118,477 0-10 Corp. Enron Middle East LLC 104 7.6% $ 50,044445 $ 9,093 284 $ 5,799 534 $ 10,601 $75,537 5 — 15 Enron WarpSpeed Services, Inc. 105 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 0-10 Modulus Technologies, Inc. 106 75.7% $ 501,664,457 $ 91,149 2,851 $ 58,127 5,348 $ 106,270$757,208 0-10 Enron Telecommunications, Inc. 107 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 0-10 DataSystems Group, Inc. 108 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 0-10 Risk Management Trading Corp.109 75.7% $ 501,664,457 $ 91,149 2,851 $ 58,127 5,348 $ 106,270$757,208 30-40 Omicron Enterprises, Inc. 110 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 0-10 EFS I, Inc. 111 56.4% $ 373,793,321 $ 67,917 2,124 $ 43,312 3,985 $ 79,183 $564,209 0-10 EFS II, Inc. 112 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 0-10 EFS III, Inc. 113 75.7% $ 501,664,457 $ 91,149 2,851 $ 58,127 5,348 $ 106,270$757,208 0-10 EFS V, Inc. 114 75.7% $ 501,664,457 $ 91,149 2,851 $ 58,127 5,348 $ 106,270$757,208 0-10 EFS VI, L.P. 115 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 0-10 EFS VII, Inc. 116 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 0-10 EFS IX, Inc. 117 75.7% $ 501,664,457 $ 91,149 2,851 $ 58,127 5,348 $ 106,270$757,208 0-10 EFS X, Inc. 118 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 5 — 15 EFS XI, Inc. 119 5.9% $ 39,052347 $ 7,096 222 $ 4,525 416 $ 8,273 $58,946 10 — 20 EFS XII, Inc. 120 9.5% $ 62,623556 $ 11,378 356 $ 7,256 668 $ 13,266 $94,523 0-10 EFS XV, Inc. 121 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 0-10 EFS XVII, Inc. 122 75.7% $ 501,664,457 $ 91,149 2,851 $ 58,127 5,348 $ 106,270$757,208 0-10 Jovinole Associates 123 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 0-10 EFS Holdings, Inc. 124 18.6% $ 123,121,094 $ 22,370 700 $ 14,266 1,313 $ 26,081 $185,838 0-10 Enron Operations Services Corp. 125 21.9% $ 145,191,290 $ 26,382 825 $ 16,824 1,548 $ 30,758 $219,162 5 — 15 (ETS) Green Power Partners I LLC 126 75.7% $ 757,20NA NA NA NA NA NA $757,208 5 — 15 TLS Investors, L.L.C. 127 24.7% $ 163,731,455 $ 29,749 930 $ 18,971 1,746 $ 34,684 $247,136 0-10 ECT Securities Limited 128 9.6% $ 63,640565 $ 11,563 362 $ 7,374 678 $ 13,481 $96,059 0-10 Partnership ECT Securities LP Corp. 129 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 0-10 ECT Securities GP Corp. 130 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 0-10 KUCC Cleburne, LLC 131 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 5 — 15 Enron International Asset 132 75.7% $ 501,664,457 $ 91,149 2,851 $ 58,127 5,348 $ 106,270$757,208 0-10 Management Corp. Enron Brazil Power Holdings XI 133 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 0-10 Ltd. Enron Holding Company L.L.C. 134 75.7% $ 501,664,457 $ 91,149 2,851 $ 58,127 5,348 $ 106,270$757,208 0-10 Enron Development Management Ltd.135 75.7% $ 501,664,457 $ 91,149 2,851 $ 58,127 5,348 $ 106,270$757,208 0-10 Enron International Korea 136 75.7% $ 501,664,457 $ 91,149 2,851 $ 58,127 5,348 $ 106,270$757,208 0-10 Holdings Corp. Enron Caribe VI Holdings Ltd. 137 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 0-10 Enron International Asia Corp. 138 75.7% $ 501,664,457 $ 91,149 2,851 $ 58,127 5,348 $ 106,270$757,208 0-10 Enron Brazil Power Investments 139 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 0-10 XI Ltd. Paulista Electrical 140 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 0-10 Distribution, L.L.C. Enron Pipeline Construction 141 75.7% $ 501,664,457 $ 91,149 2,851 $ 58,127 5,348 $ 106,270$757,208 0-10 Services Company Enron Pipeline Services Company 142 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 5 — 15 Enron Trailblazer Pipeline 143 75.7% $ 501,664,457 $ 91,149 2,851 $ 58,127 5,348 $ 106,270$757,208 0-10 Company Enron Liquid Services Corp. 144 75.7% $ 501,664,457 $ 91,149 2,851 $ 58,127 5,348 $ 106,270$757,208 0-10 Enron Machine and Mechanical 145 8.2% $ 54,595485 $ 9,920 310 $ 6,326 582 $ 11,565 $82,406 0-10 Services, Inc. Enron Commercial Finance Ltd. 146 75.7% $ 501,664,457 $ 91,149 2,851 $ 58,127 5,348 $ 106,270$757,208 0-10 Enron Permian Gathering Inc. 147 75.7% $ 501,664,457 $ 91,149 2,851 $ 58,127 5,348 $ 106,270$757,208 0-10 Transwestern Gathering Company 148 75.7% $ 501,664,457 $ 91,149 2,851 $ 58,127 5,348 $ 106,270$757,208 0-10 Enron Gathering Company 149 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 0-10 EGP Fuels Company 150 5.8% $ 38,521342 $ 6,999 219 $ 4,463 411 $ 8,160 $58,144 0-10 Enron Asset Management 151 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 0-10 Resources, Inc. Enron Brazil Power Holdings I 152 22.0% $ 145,961,297 $ 26,520 829 $ 16,912 1,556 $ 30,920 $220,314 5 — 15 Ltd. Enron do Brazil Holdings Ltd. 153 12.6% $ 83,164739 $ 15,111 473 $ 9,636 887 $ 17,617 $125,528 5 — 15 Enron Wind Storm Lake II LLC 154 5.7% $ 57,208NA NA NA NA NA NA $57,208 5 — 15 Enron Renewable Energy Corp. 155 9.5% $ 62,808558 $ 11,412 357 $ 7,278 670 $ 13,305 $94,803 0-10 Enron Acquisition III Corp. 156 21.1% $ 139,551,240 $ 25,357 793 $ 16,171 1,488 $ 29,563 $210,649 0-10 Enron Wind Lake Benton LLC 157 13.7% $ 136,95NA NA NA NA NA NA $136,959 0-10 Superior Construction Company 158 19.8% $ 131,321,167 $ 23,861 746 $ 15,217 1,400 $ 27,819 $198,223 5 — 15 EFS IV, Inc. 159 27.6% $ 182,751,624 $ 33,205 1,039 $ 21,176 1,948 $ 38,714 $275,848 20-30 EFS VIII, Inc. 160 42.9% $ 284,282,526 $ 51,652 1,615 $ 32,939 3,031 $ 60,221 $429,093 50-100 EFS XIII, Inc. 161 75.7% $ 501,664,457 $ 91,149 2,851 $ 58,127 5,348 $ 106,270$757,208 5 — 15 Enron Credit Inc. 162 9.6% $ 63,852567 $ 11,602 363 $ 7,398 681 $ 13,526 $96,378 0-10 Enron Power Corp. 163 31.5% $ 208,391,852 $ 37,864 1,184 $ 24,147 2,222 $ 44,145 $314,550 5 — 15 Richmond Power Enterprise, L.P. 164 5.7% $ 37,901337 $ 6,886 215 $ 4,392 404 $ 8,029 $57,208 0-10 ECT Strategic Value Corp. 165 13.1% $ 87,070774 $ 15,820 495 $ 10,089 928 $ 18,444 $131,423 0-10 Enron Development Funding Ltd. 166 20.1% $ 133,251,184 $ 24,211 757 $ 15,440 1,421 $ 28,227 $201,129 25-35 Atlantic Commercial Finance, Inc.167 13.7% $ 91,023809 $ 16,539 517 $ 10,547 970 $ 19,282 $137,391 15-25 The Protane Corporation 168 75.7% $ 501,664,457 $ 91,149 2,851 $ 58,127 5,348 $ 106,270$757,208 5 — 15 Enron Asia Pacific/ Africa/ 169 33.0% $ 218,841,944 $ 39,762 1,244 $ 25,357 2,333 $ 46,358 $330,316 10 — 20 China LLC Enron Development Corp. 170 17.7% $ 117,161,041 $ 21,289 666 $ 13,576 1,249 $ 24,820 $176,854 5 — 15 ET Power 3 LLC 171 75.7% $ 501,664,457 $ 91,149 2,851 $ 58,127 5,348 $ 106,270$757,208 0-10 Nowa Sarzyna Holding B.V. 172 75.7% $ 501,664,457 $ 91,149 2,851 $ 58,127 5,348 $ 106,270$757,208 0-10 Enron South America LLC 173 26.2% $ 173,471,541 $ 31,519 986 $ 20,100 1,849 $ 36,748 $261,842 15-25 Enron Global Power Pipelines 174 56.5% $ 374,043,323 $ 67,963 2,126 $ 43,341 3,988 $ 79,237 $564,590 0-10 L.L.C. Cabazon Power Partners, LLC 175 75.7% $ 757,20NA NA NA NA NA NA $757,208 0-10 Cabazon Holdings LLC 176 75.7% $ 757,20NA NA NA NA NA NA $757,208 0-10 Enron Caribbean Basin LLC 177 16.5% $ 109,08969 $ 19,820 620 $ 12,639 1,163 $ 23,108 $164,651 15-25 Victory Garden Power Partners I 178 75.7% $ 757,20NA NA NA NA NA NA $757,208 0-10 L.L.C. Oswego Cogen Company, LLC 179 8.3% $ 55,156490 $ 10,022 313 $ 6,391 588 $ 11,684 $83,252 0-10 Enron Equipment Procurement 180 19.1% $ 126,691,126 $ 23,019 720 $ 14,680 1,351 $ 26,838 $191,230 10 — 20 Company Portland General Holdings, Inc. 181 54.8% $ 548,02NA NA NA NA NA NA $548,024 50-100 Portland Transition Company, Inc.182 0.0% $ — NA NA NA NA NA NA $- 0-10 Enron Corp. Subordinated claims 183 0.0% $ — 0 $ — 0 $ — 0 $ — $- 100-150 Enron Corp. TOPrS Subordinated 184 0.0% $ — 0 $ — 0 $ — 0 $ — $- 0-10 claims Enron Corp. Guaranty 185 14.5% $ 96,016853 $ 17,446 546 $ 11,125 1,024 $ 20,340 $144,926 400-450 Enron Wind Company Guaranty 186 28.6% $ 286,45NA NA NA NA NA NA $286,459 0-10 Enron North America Guaranty 187 17.3% $ 114,401,016 $ 20,787 650 $ 13,256 1,220 $ 24,235 $172,685 0-10 Atlantic Commercial Finance, 188 10.9% $ 72,073640 $ 13,095 410 $ 8,351 768 $ 15,268 $108,787 0-10 Inc. Guaranty Enron Power Corp. Guaranty 189 28.6% $ 189,441,683 $ 34,421 1,077 $ 21,951 2,020 $ 40,131 $285,946 0-10 APPENDIX P: TABLE OF CONVENIENCE CLASS CLAIM RECOVERIES Estimated Components of Distribution on Hypothetical $50,000 Claim Estimated Components of Distribution on Hypothetical $50,000 Claim Cross Cross PGE PGE Prisma Prisma Country Country Total Estimated ClaimEstimated Shares Shares Shares Shares Shares Shares EstimateClaim Debtor Name ClassRecovery % Cash # $ # $ # $ $ Value Counts Enron Metals Commodity Corp. 191 27.8% $ 13,896NA NA NA NA NA NA $ 13,896 150-200 Enron Corp. 192 15.6% $ 7,809 NA NA NA NA NA NA $ 7,809 1900-2100 Enron North America Corp. 193 18.1% $ 9,058 NA NA NA NA NA NA $ 9,058 1300-1500 Enron Power Marketing, Inc. 194 20.6% $ 10,283NA NA NA NA NA NA $ 10,283 50-100 PBOG Corp. 195 68.0% $ 34,025NA NA NA NA NA NA $ 34,025 0-10 Smith Street Land Company 196 12.0% $ 6,007 NA NA NA NA NA NA $ 6,007 20-30 Enron Broadband Services, Inc. 197 11.0% $ 5,516 NA NA NA NA NA NA $ 5,516 400-450 Enron Energy Services Operations, 198 14.5% $ 7,261 NA NA NA NA NA NA $ 7,261 600-650 Inc. Enron Energy Marketing Corp. 199 21.7% $ 10,829NA NA NA NA NA NA $ 10,829 50-100 Enron Energy Services, Inc. 200 17.8% $ 8,884 NA NA NA NA NA NA $ 8,884 450-500 Enron Energy Services, LLC 201 20.5% $ 10,233NA NA NA NA NA NA $ 10,233 5 — 15 Enron Transportation Services 202 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 10 — 20 Company BAM Lease Company 203 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 Enron Asset Holdings, L.P. 204 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 Enron Gas Liquids, Inc. 205 10.1% $ 5,053 NA NA NA NA NA NA $ 5,053 45-55 Enron Global Markets LLC 206 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 150-200 Enron Net Works LLC 207 13.5% $ 6,727 NA NA NA NA NA NA $ 6,727 350-400 Enron Industrial Markets LLC 208 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 100-150 Operational Energy Corp. 209 12.9% $ 6,450 NA NA NA NA NA NA $ 6,450 50-100 Enron Engineering Construction 210 15.5% $ 7,738 NA NA NA NA NA NA $ 7,738 100-150 Company Enron Engineering Operational 211 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 Services Company Garden State Paper Company, LLC 212 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 600-650 Palm Beach Development Company, 213 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 L.L.C. Tenant Services, Inc. 214 14.3% $ 7,141 NA NA NA NA NA NA $ 7,141 0-10 Enron Energy Information 215 16.0% $ 8,015 NA NA NA NA NA NA $ 8,015 15-25 Solutions, Inc. EESO Merchant Investments, Inc. 216 40.1% $ 20,060NA NA NA NA NA NA $ 20,060 0-10 Enron Federal Solutions, Inc. 217 10.6% $ 5,321 NA NA NA NA NA NA $ 5,321 0-10 Enron Freight Markets Corp. 218 19.3% $ 9,646 NA NA NA NA NA NA $ 9,646 350-400 Enron Broadband Services, L.P. 219 8.1% $ 4,035 NA NA NA NA NA NA $ 4,035 10 — 20 Enron Energy Services North 220 11.3% $ 5,648 NA NA NA NA NA NA $ 5,648 100-150 America, Inc. Enron LNG Marketing LLC 221 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 Calypso Pipeline LLC 222 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 5 — 15 Enron Global LNG LLC 223 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 30-40 Enron International Fuel 224 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 Management Company Enron Natural Gas Marketing Corp. 225 21.5% $ 10,771NA NA NA NA NA NA $ 10,771 0-10 ENA Upstream Company, LLC 226 5.3% $ 2,655 NA NA NA NA NA NA $ 2,655 20-30 Enron Liquid Fuels, Inc. 227 9.1% $ 4,559 NA NA NA NA NA NA $ 4,559 40-50 Enron LNG Shipping Company 228 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 ENA Property Services Corp. 229 8.3% $ 4,136 NA NA NA NA NA NA $ 4,136 250-300 Enron Capital Trade Resources 230 23.1% $ 11,542NA NA NA NA NA NA $ 11,542 50-100 International Corp Enron Communications Leasing Corp. 231 17.3% $ 8,675 NA NA NA NA NA NA $ 8,675 30-40 Enron Wind Corp. 232 See Recovery Under EREC V Enron Wind Systems, Inc. 233 See Recovery Under EREC I Enron Wind Energy Systems Corp. 234 See Recovery Under EREC III Enron Wind Maintenance Corp. 235 See Recovery Under EREC IV Enron Wind Constructors Corp. 236 See Recovery Under EREC II EREC Subsidiary I, LLC 237 45.0% $ 22,518NA NA NA NA NA NA $ 22,518 35-55 EREC Subsidiary II, LLC 238 40.1% $ 20,026NA NA NA NA NA NA $ 20,026 0-20 EREC Subsidiary III, LLC 239 42.0% $ 20,994NA NA NA NA NA NA $ 20,994 30-50 EREC Subsidiary IV, LLC 240 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-20 EREC Subsidiary V, LLC 241 28.4% $ 14,178NA NA NA NA NA NA $ 14,178 45-65 Intratex Gas Company 242 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 Enron Processing Properties, Inc. 243 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 Enron Methanol Company 244 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 50-100 Enron Ventures Corp. 245 13.2% $ 6,579 NA NA NA NA NA NA $ 6,579 0-10 Enron Mauritius Company 246 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 Enron India Holdings Ltd. 247 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 Offshore Power Production C.V. 248 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 The New Energy Trading Company 249 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 EES Service Holdings, Inc. 250 37.9% $ 18,943NA NA NA NA NA NA $ 18,943 0-10 Enron Wind Development Corp. 251 66.1% $ 33,053NA NA NA NA NA NA $ 33,053 50-100 ZWHC LLC 252 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 Zond Pacific, Inc. 253 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 Enron Reserve Acquisition Corp. 254 20.6% $ 10,313NA NA NA NA NA NA $ 10,313 5 — 15 National Energy Production 255 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 150-200 Corporation Enron Power Industrial 256 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 5 — 15 Construction Company NEPCO Power Procurement Company 257 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 10 — 20 NEPCO Services International, Inc. 258 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 San Juan Gas Company, Inc. 259 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 450-500 EBF LLC 260 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 Zond Minnesota Construction 261 34.4% $ 17,216NA NA NA NA NA NA $ 17,216 0-10 Company LLC Enron Fuels International, Inc. 262 18.5% $ 9,240 NA NA NA NA NA NA $ 9,240 0-10 E Power Holdings Corp. 263 42.1% $ 21,050NA NA NA NA NA NA $ 21,050 0-10 EFS Construction Management 264 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 10 — 20 Services, Inc. Enron Management, Inc. 265 10.6% $ 5,311 NA NA NA NA NA NA $ 5,311 10 — 20 Enron Expat Services Inc. 266 21.6% $ 10,811NA NA NA NA NA NA $ 10,811 0-10 Artemis Associates LLC 267 16.1% $ 8,031 NA NA NA NA NA NA $ 8,031 0-10 Clinton Energy Management 268 18.7% $ 9,372 NA NA NA NA NA NA $ 9,372 15-25 Services, Inc. LINGTEC Constructors L.P. 269 9.9% $ 4,960 NA NA NA NA NA NA $ 4,960 0-10 EGS New Ventures Corp. 270 6.3% $ 3,150 NA NA NA NA NA NA $ 3,150 0-10 Louisiana Gas Marketing Company 271 7.9% $ 3,961 NA NA NA NA NA NA $ 3,961 0-10 Louisiana Resources Company 272 14.5% $ 7,253 NA NA NA NA NA NA $ 7,253 0-10 LGMI, Inc. 273 12.2% $ 6,094 NA NA NA NA NA NA $ 6,094 0-10 LRCI, Inc. 274 13.7% $ 6,869 NA NA NA NA NA NA $ 6,869 0-10 Enron Communications Group, Inc. 275 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 EnRock Management, LLC 276 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 ECI-Texas L.P. 277 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 EnRock LP 278 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 ECI-Nevada Corp. 279 22.6% $ 11,313NA NA NA NA NA NA $ 11,313 0-10 Enron Alligator Alley Pipeline 280 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 Company Enron Wind Storm Lake I LLC 281 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 ECT Merchant Investments Corp. 282 67.8% $ 33,915NA NA NA NA NA NA $ 33,915 0-10 EnronOnline, LLC 283 15.0% $ 7,488 NA NA NA NA NA NA $ 7,488 15-25 St. Charles Development Company, 284 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 L.L.C. Calcasieu Development Company, 285 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 L.L.C. Calvert City Power I, L.L.C. 286 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 LOA, Inc. 288 36.2% $ 18,119NA NA NA NA NA NA $ 18,1 19 0-10 Cross Cross PGE PGE Prisma Prisma Country Country Total Estimated Claim Estimated Shares Shares Shares Shares Shares Shares EstimateClaim Debtor Name Class Recovery % Cash # $ # $ # $ $ Value Counts Enron India LLC 289 6.3% $ 3,133 NA NA NA NA NA NA $ 3,133 10 — 20 Enron International Inc. 290 5.2% $ 2,578 NA NA NA NA NA NA $ 2,578 0-10 Enron International Holdings 291 10.7% $ 5,331 NA NA NA NA NA NA $ 5,331 0-10 Corp. Enron Middle East LLC 292 6.8% $ 3,399 NA NA NA NA NA NA $ 3,399 15-25 Enron WarpSpeed Services, Inc. 293 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 Modulus Technologies, Inc. 294 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 Enron Telecommunications, Inc. 295 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 DataSystems Group, Inc. 296 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 Risk Management Trading Corp. 297 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 Omicron Enterprises, Inc. 298 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 EFS I, Inc. 299 50.8% $ 25,389NA NA NA NA NA NA $ 25,389 0-10 EFS II, Inc. 300 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 EFS III, Inc. 301 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 EFS V, Inc. 302 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 EFS VI, L.P. 303 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 EFS VII, Inc. 304 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 EFS IX, Inc. 305 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 EFS X, Inc. 306 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 EFS XI, Inc. 307 5.3% $ 2,653 NA NA NA NA NA NA $ 2,653 0-10 EFS XII, Inc. 308 8.5% $ 4,254 NA NA NA NA NA NA $ 4,254 0-10 EFS XV, Inc. 309 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 EFS XVII, Inc. 310 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 Jovinole Associates 311 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 EFS Holdings, Inc. 312 16.7% $ 8,363 NA NA NA NA NA NA $ 8,363 0-10 Enron Operations Services Corp. 313 19.7% $ 9,862 NA NA NA NA NA NA $ 9,862 5 — 15 (ETS) Green Power Partners I LLC 314 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 TLS Investors, L.L.C. 315 22.2% $ 11,121NA NA NA NA NA NA $ 11,121 0-10 ECT Securities Limited 316 8.6% $ 4,323 NA NA NA NA NA NA $ 4,323 0-10 Partnership ECT Securities LP Corp. 317 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 ECT Securities GP Corp. 318 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 KUCC Cleburne, LLC 319 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 Enron International Asset 320 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 Management Corp. Enron Brazil Power Holdings XI 321 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 Ltd. Enron Holding Company L.L.C. 322 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 Enron Development Management Ltd.323 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 Enron International Korea 324 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 Holdings Corp. Enron Caribe VI Holdings Ltd. 325 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 Enron International Asia Corp. 326 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 Enron Brazil Power Investments 327 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 XI Ltd. Paulista Electrical 328 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 Distribution, L.L.C. Enron Pipeline Construction 329 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 Services Company Enron Pipeline Services Company 330 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 5 — 15 Enron Trailblazer Pipeline 331 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 Company Enron Liquid Services Corp. 332 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 Enron Machine and Mechanical 333 7.4% $ 3,708 NA NA NA NA NA NA $ 3,708 0-10 Services, Inc. Enron Commercial Finance Ltd. 334 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 Enron Permian Gathering Inc. 335 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 Transwestern Gathering Company 336 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 Enron Gathering Company 337 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 EGP Fuels Company 338 5.2% $ 2,616 NA NA NA NA NA NA $ 2,616 0-10 Enron Asset Management 339 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 5 — 15 Resources, Inc. Enron Brazil Power Holdings I 340 19.8% $ 9,914 NA NA NA NA NA NA $ 9,914 0-10 Ltd. Enron do Brazil Holdings Ltd. 341 11.3% $ 5,649 NA NA NA NA NA NA $ 5,649 0-10 Enron Wind Storm Lake II LLC 342 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 Enron Renewable Energy Corp. 343 8.5% $ 4,266 NA NA NA NA NA NA $ 4,266 0-10 Enron Acquisition III Corp. 344 19.0% $ 9,479 NA NA NA NA NA NA $ 9,479 0-10 Enron Wind Lake Benton LLC 345 12.3% $ 6,163 NA NA NA NA NA NA $ 6,163 0-10 Superior Construction Company 346 17.8% $ 8,920 NA NA NA NA NA NA $ 8,920 0-10 EFS IV, Inc. 347 24.8% $ 12,413NA NA NA NA NA NA $ 12,413 0-10 EFS VIII, Inc. 348 38.6% $ 19,309NA NA NA NA NA NA $ 19,309 0-10 EFS XIII, Inc. 349 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 Enron Credit Inc. 350 8.7% $ 4,337 NA NA NA NA NA NA $ 4,337 0-10 Enron Power Corp. 351 28.3% $ 14,155NA NA NA NA NA NA $ 14,155 5 — 15 Richmond Power Enterprise, L.P. 352 5.1% $ 2,574 NA NA NA NA NA NA $ 2,574 0-10 ECT Strategic Value Corp. 353 11.8% $ 5,914 NA NA NA NA NA NA $ 5,914 0-10 Enron Development Funding Ltd. 354 18.1% $ 9,051 NA NA NA NA NA NA $ 9,051 0-10 Atlantic Commercial Finance, Inc.355 12.4% $ 6,183 NA NA NA NA NA NA $ 6,183 10 — 20 The Protane Corporation 356 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 15-25 Enron Asia Pacific/ Africa/ 357 29.7% $ 14,864NA NA NA NA NA NA $ 14,864 35-45 China LLC Enron Development Corp. 358 15.9% $ 7,958 NA NA NA NA NA NA $ 7,958 0-10 ET Power 3 LLC 359 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 Nowa Sarzyna Holding B.V. 360 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 Enron South America LLC 361 23.6% $ 11,783NA NA NA NA NA NA $ 11,783 50-100 Enron Global Power Pipelines 362 50.8% $ 25,407NA NA NA NA NA NA $ 25,407 0-10 L.L.C. Portland General Holdings, Inc. 363 49.3% $ 24,661NA NA NA NA NA NA $ 24,661 0-10 Portland Transition Company, Inc.364 0.0% $ — NA NA NA NA NA NA $ — 0-10 Enron Corp. Guaranty 365 13.0% $ 6,522 NA NA NA NA NA NA $ 6,522 5 — 15 Enron Wind Company Guaranty 366 25.8% $ 12,891NA NA NA NA NA NA $ 12,891 0-10 Cabazon Power Partners, LLC 367 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 Cabazon Holdings LLC 368 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 Enron Caribbean Basin LLC 369 14.8% $ 7,409 NA NA NA NA NA NA $ 7,409 50-100 Victory Garden Power Partners I 370 68.1% $ 34,074NA NA NA NA NA NA $ 34,074 0-10 L.L.C. Oswego Cogen Company, LLC 371 7.5% $ 3,746 NA NA NA NA NA NA $ 3,746 0-10 Enron Equipment Procurement 372 17.2% $ 8,605 NA NA NA NA NA NA $ 8,605 0-10 Company Enron North America Guaranty 373 15.5% $ 7,771 NA NA NA NA NA NA $ 7,771 0-10 Atlantic Commercial Finance, 374 9.8% $ 4,895 NA NA NA NA NA NA $ 4,895 0-10 Inc. Guaranty Enron Power Corp. Guaranty 375 25.7% $ 12,868NA NA NA NA NA NA $ 12,868 0-10

Appendix Q: Subordinated Claims

Appendix Q:

A. Introduction

The following Appendices reflect Claims that the Debtors have preliminarily identified as contractually subordinated, Claims that the Debtors are seeking to subordinate through adversary or other proceedings, and other potentially subordinated Claims that the Debtors intend to seek to subordinate. Appendix Q-I sets forth Claims that the Debtors have preliminarily identified as contractually subordinated or potential contractually subordinated claims. Appendices Q -II and Q-III set forth Claims that the Debtors are seeking or could potentially seek to subordinate pursuant to sections 510(b) and 510(c) of the Bankruptcy Code, respectively. Appendix Q-IV sets forth Claims that the Debtors have preliminarily identified as potentially subordinated penalty claims. Refer to Section I.C.2., "Summary of Classification and Treatment" for a description of the treatment of subordinated Claims under the Plan.

The Debtors reserve the right to object to and/or seek subordination of, in whole or in part, any of the Claims listed herein. In addition to the Claims listed herein, the Debtors have filed certain avoidance actions wherein they seek, inter alia, subordination of certain Claims. Refer to Section IV.C.1., "Pending Litigation" for a discussion of such litigation. As a result, certain Claims may either be disallowed by the Bankruptcy Court or subordinated, in whole or in part. The Debtors make no representations regarding whether the Claim amounts represented herein will be allowed or subordinated, in whole or in part, by the Bankruptcy Court and therefore the amounts identified below are subject to change.

As the Debtors continue their diligence efforts, the Debtors may identify additional Claims not reflected herein that they may seek to subordinate. Refer to Appendix O: "Potential Causes of Action" for a list of potential causes of action identified by the Debtors. The Debtors may seek to subordinate the Claims of any potential defendant identified therein. Unless the Debtors determine that certain of the Claims identified herein are not be subject to subordination, the Debtors intend to seek subordination of such Claims.

Appendix Q-I: Contractually Subordinated Claims

This Appendix lists Claims that the Debtors have preliminarily identified as contractually subordinated claims and the Debtors intend to seek subordination of such Claims. The following debt instruments issued by ENE have been identified contractually subordinated. AMOUNT OUTSTANDING AS OF THE INITIAL PETITION DATE (UNLESS OTHERWISE INSTRUMENT/CUSIP OR ISIN NOTED)

6.75% Senior Subordinate Debentures due 07/01/05 $164,123,200 8.25% Senior Subordinate Debentures due 09/15/12 $104,563,109 7.75% Subordinated Debentures due 2016 $184,275,878 7.75% Subordinated Debentures due 2016, Series $138,218,479 The Debtors reviewed the proofs of claim filed and preliminarily determined that the Claims listed below are subordinated pursuant to certain or debt preferred equity agreements. A number of the claims listed below are related to the debt instruments described above and the financing transactions more specifically described in Section III.D., "Debtors' Prepetition Debt Securities." Additionally, certain of the claims listed below were filed against "unknown" Debtors. For purposes of calculating recovery percentages, such Claims have been treated as if they were filed against The ENE. Debtors have not objected to certain of these Claims, but reserve the right to do so. CLAIMANT NAME CLAIM NO. ALICE WILLIAMSON WHELESS FAMILY 1931000 ANGLION F RONALD 679000 ARTHUR C. NICHOLS 2151100 AUDREA HASSE IRA 2046800 BANK OF NEW YORK 1080400 BERNER. MILDRED 546300 BETTY JEAN RENTH TRUST 1716500 BLATT MARILYN 766600 BONACCI, ROBERT E. 2073000 BRADLEY, DUNSTAN 2260500 BRITTAIN, JAMES J. 2097600 BRUCE, ERIC A. 1579300 BRUCE, ERIC A. 1579000 BRUCE, ERIC A. CUST FOR 2425200 BUSCHER, MARTA S. 940200 CAROLYN J. KRAFT 1900300 CARSON, JAMES S. TTEE 574600 CHARLES A. WEISS 1377700 COHEN, CAROLYN TTEE-COHEN, BEN 2132400 CREDIT SUISSE FIRST BOSTON INTERNATIONAL 7524 CRIVELLO, R.J. 701000 DAVIS BERT 2040800 DAVIS, PHILIP A. MARTHA L. 1720500 DC JACKSON NORMA K. JACKSON 738900 DENNIS M. ROLF 2149600 DOLINSKY ROSLYN MERYL S. 576400 DONALD OVERHOLT 632300 DONALD SHEARER IRA 1833200 DONNELL C. FLOM 2132800 EDWARD H. ALICE 0. WARDELL 1608100 EGGEN, ALVIN E. 775100 ESCOTT, CHARLOTTE 2192900 ESTATE OF ELLIOTT CAGE, JR. 1047300 FARRAGE, GEORGE J 2142900 FELTHOUSEN, ROBERT 1985600 FERGUSON, FRANK 2238900 FRANCIS I-I. BRUNE (IRA) 2004700 GLENN G. HALL 2023200 HALL, CARLA L. 2023100 HAYES, DONNA M. 1830400 HELEN SOPER IRA 1959000 HELEN SOPER TRUST 1958900 HENDRICKS, THOMAS MATTHEW IRA 1704700 HERRING, SHARON ROGER L 2008800 HUTCHINSON C PETER 767400 INEZ DANIEL BEXTERMUELLER 711400 INGRID H. NICHOLS 2053200 JOHN V. HUNTER 684400 JUDY R. BERKSHIRE (IRA) 679500 KATZMAN, MICHAEL MELISSA 1809500 KIRK D. ECKERT 1377400 KOOPMANN, JAMES A. DORIS M. 1576900 KUEPER, BARBARA A. 1580100 LEATRICE M. HALLEEN 2149900 LEHMAN COMMERCIAL PAPER INC. 14238 LEONARD TERRY 2004100 LEWELLEN, ROBERT M. 520100 LOPEZ, FAE JUDITH 2131200 LOPEZ, MARIO W. 2128000 MARGIE N. KENKEL 913000 MARIE GERALD T. BEQUETTE 1377800 MARK BROWN-DONNA JORGENSEN BROWN 2110900 MARTHA D. KUBITSCHEK 2052600 MATTLEY, DEE R. 1530500 MENGEDOHT, DOROTHY 1705100 MEREDITH SMITH 2098600 MICHAEL AVIGAIL KATZMAN 1809200 MICHAEL JEFFREY KATZMAN 1809300 MICHELE O'KEEFE 1802100 MILLS, JOHN C. MARY JANE 553000 MLPFS AS CUST. FBO IRRA 2291100 MOCKEL OTTO B. 1782800 MOLANDER JENNIE 2064500 NATIONAL CITY BANK 1379500 NEUMANN, RUTH M. 752200 OVERHOLT, DONALD 632200 OVERHOLT, DONALD R. 632100 PARISH, GERALD A. 1681500 PASZKIEWIC, RALPH E. 2120800 PAULINE A. DEMORY 1948100 PERRY, JAY C. 518300 PINS, THOMAS A., IRA 1577100 PREGLER, DANIEL M 1577700 RACHEL KATZMAN 1809100 RHEA, GLADYS 1849400 ROSE M. BRUNE 2005300 SAGE, HAROLD E. 1747100 SCHMIDT, ELTON T. 2143500 SEWELL, DOUGLAS, THOMAS ANNE 2273500 SPRATT STEVE 1637100 STAVER, DONALD J. 1901500 STEPHEN C. METLER 2083400 STRICKLAN, CHARLENE TTEE 806900 STRICKLAN, JOHN E. CHARLENE R. 806800 SYLVEST, W.R. BRONIS 2063300 TESSENDORF, SUSAN (IRA) 1746500 THAYER, DORIS RICHARD 2080000 TOULA N. BUESKING 913100 VAIRA I ANGLIM 707400 VIGNA, LEROY H. JUNE C. 601100 WALTER ECKERT 1377600 WARRN SOUNDER 2129400 WILLIAM D. JEFFERSON 1376700 WIRTH, STEPHAHA 1557600 Appendix Q-II: Claims Subordinated Under Section 510(b)

The Debtors have reviewed the Claims and the Debtors' books and records, and have determined that certain Claims are based on (i) the claimant's purported status as owner of shares of the Debtors' stock and (ii) alleged damages arising from the purchase or sale of securities. These Claims may be subject to subordination pursuant to section 510(b) of the Bankruptcy Code, and, accordingly, the Debtors intend to seek subordination of such Claims.

As of November 7, 2003, the Debtors have filed two omnibus objections seeking subordination of certain of the Claims. (Refer to Docket No. 12789 and Docket No. 14086 of the Chapter 11 Cases for further information regarding the Debtors' objections and the Claims objected to.) On November 7, 2003, the Bankruptcy Court entered an order subordinating 1,099 of these Claims. (Refer to Docket No. 14046 of the Chapter 11 Cases for information regarding the order.) The Debtors are seeking an order subordinating an additional 35 of these Claims. The hearing is currently scheduled for hearing on January 22, 2004.

In addition, the Debtors may seek to subordinate the Claims of the plaintiffs in the Newby Action and the Tittle Action and the Debtors have sought to subordinate certain claims pursuant to section 510(b) in certain pending adversary proceedings filed by the Debtors.

The Debtors reserve the right to seek to subordinate any additional Claims pursuant to section 510(b) of the Bankruptcy Code and the Debtors intend to seek subordination of any additional Claims that are subject to subordination.

Appendix Q-III: Claims Subordinated Under Section 510(c)

This Appendix lists Claims the Debtors have identified as potentially subordinated pursuant to section 510(c) of the Bankruptcy Code. This Appendix was prepared based on information available to the Debtors at the time and should not be deemed a final determination of the Claim, nor will the information listed herein bear on the final disposition of the Claims identified herein. Substantially all of the Claims listed below were filed by (i) named defendants in the MegaClaim Litigation or (ii) financial institutions on behalf of named defendants in the MegaClaim Litigation. Certain of the Claims were filed in an unliquidated amount or no amount and are reflected as $0.00 in the claimed amount column. However, this does not mean that the Debtors believe there is no liability to such claimants. In conjunction with the MegaClaim Litigation and other pending litigation, the Debtors have sought to have certain of these Claims subordinated and reserve the right to seek to have the remaining Claims subordinated. In addition, the Debtors are investigating whether to seek subordination of other Claims pursuant to section 510(c) of the Bankruptcy Code, including, but not limited to, the filed or scheduled Claims by or on behalf of financial institutions and other parties who participated in ENE's revolving credit and letter of credit facilities. The Debtors also reserve the right to (a) amend the MegaClaim Litigation to include additional parties as necessary and (b) seek to subordinate the Claims of any such additional parties.

Section 22.13(b) of the Plan provides that, in the event that a compromise and settlement of a Litigation Trust Claim or a Final Order with respect to a Litigation Trust Claim provides for a waiver, subordination or disallowance of a defendant's Claim or Claims against one or more of the Debtors, other than ENE, for purposes of computing amounts of distributions, (i) such Claim shall be deemed allowed at the lesser of (y) the "Estimated Allowed Amount" (which shall exclude duplicate Claims) of such Claim (as reflected on the Debtors' claims management system) and (z) the filed proof of claim with respect thereto; provided however, that, in the event that such proof of claim was filed in a zero-dollar ($0.00), contingent or unliquidated amount, such Claim shall be deemed allowed at the "Estimated Allowed Amount" of such Claim on the Debtors' claims management system, (ii) such defendant shall be deemed to have assigned such Claim or Claims and right to receive distributions in accordance with the Plan to the Litigation Trust; and (iv) such defendant shall not be entitled to receive distributions from the Litigation Trust on account thereof. FINANCE CLAIM CLAIMED CLAIMED TRANSACTION OR CLAIMANT NAME ON BEHALF OF NO. DEBTOR AMOUNT DEBT FACILITY

THE BANK OF NEW YORK, AS HOLDERS FOR THE YOSEMITE 11732 ENE $304,779,819.45 Yosemite and Credit Linked INDENTURE TRUSTEE SECURITIES COMPANY LIMITED Notes NOTES THE BANK OF NEW YORK, AS HOLDERS FOR THE YOSEMITE 11733 ENA 304,779,819.45 Yosemite and Credit Linked INDENTURE TRUSTEE SECURITIES COMPANY LIMITED Notes NOTES THE BANK OF NEW YORK, AS HOLDERS OF THE ECI LINKED 11734 ENE 512,444,444.44 Yosemite and Credit Linked INDENTURE TRUSTEE NOTES TRUST NOTES Notes THE BANK OF NEW YORK, AS HOLDERS OF THE ECI LINKED 11735 ENA 512,444,444.44 Yosemite and Credit Linked INDENTURE TRUSTEE NOTES TRUST NOTES Notes THE BANK OF NEW YORK, AS HOLDERS OF THE ECI LINKED 11736 ENA 502,253,472.22 Yosemite and Credit Linked INDENTURE TRUSTEE NOTES TRUST II NOTES Notes THE BANK OF NEW YORK, AS HOLDERS OF THE ECI LINKED 11737 ENE 502,253,472.22 Yosemite and Credit Linked INDENTURE TRUSTEE NOTES TRUST II NOTES Notes THE BANK OF NEW YORK, AS HOLDERS OF THE ENRON 11739 ENE 185,113,301.64 Yosemite and Credit Linked INDENTURE TRUSTEE STERLING CREDIT LINKED Notes NOTES TRUST NOTES THE BANK OF NEW YORK, AS HOLDERS OF THE ENRON EURO 11740 ENE 184,099,320.83 Yosemite and Credit Linked INDENTURE TRUSTEE CREDIT LINKED NOTES TRUST Notes NOTES THE BANK OF NEW YORK, AS HOLDERS OF THE ENRON EURO 11740 ENE 0.00 Yosemite and Credit Linked INDENTURE TRUSTEE CREDIT LINKED NOTES TRUST Notes NOTES THE BANK OF NEW YORK, AS HOLDERS OF THE ENRON EURO 11741 ENA 155,459,838.05 Yosemite and Credit Linked INDENTURE TRUSTEE CREDIT LINKED NOTES TRUST Notes NOTES THE BANK OF NEW YORK, AS HOLDERS OF THE ENRON 11742 ENA 185,113,301.64 Yosemite and Credit Linked INDENTURE TRUSTEE STERLING CREDIT LINKED Notes NOTES TRUST NOTES THE BANK OF NEW YORK, AS HOLDERS FOR THE YOSEMITE 11731 ENE 753,809,110.00 Yosemite and Credit Linked INDENTURE TRUSTEE SECURITIES TRUST I Notes THE BANK OF NEW YORK, AS HOLDERS FOR THE YOSEMITE 11738 ENA 753,781,250.00 Yosemite and Credit Linked INDENTURE TRUSTEE SECURITIES TRUST I Notes BANKERS TRUST N/A 14169 ENA 0.00 Cornhusker INTERNATIONAL PLC BANKERS TRUST N/A 14182 ENE 0.00 Cornhusker INTERNATIONAL PLC BARCLAYS BANK PLC N/A 7915 ENE 727,233.86 Riverside BARCLAYS BANK PLC N/A 10803 ENE 0.00 N/A BARCLAYS BANK PLC N/A 10907 ECTRIC 0.00 Cash VI BARCLAYS BANK PLC N/A 10908 ENE 0.00 Cash VI BARCLAYS BANK PLC N/A 11301 ENE 1,184,000.00 N/A BARCLAYS BANK PLC N/A 11303 ENE 15,000,000.00 ENE Credit Facility BARCLAYS BANK PLC N/A 11303 ENE 0.00 N/A BARCLAYS BANK PLC N/A 11493 ENE 190,000.00 N/A BARCLAYS BANK PLC N/A 23301 ENE 1,184,000.00 N/A BARCLAYS BANK PLC, AS BARCLAYS BANK PLC 10910 ENE 68,590,538.24 Cash V ADMIN. AGENT PRINCIPAL LIFE INSURANCE CO. INC. PRINCIPAL MUTUAL PRINCIPAL FINANCIAL GROUP PMLIC A/C 014752 PMLIC A/C 032395 BANK OF NOVA SCOTIA SCOTIA CAPITAL UFJ BANK, LIMITED SANWA BANK BAYERISCHE LANDESBANK GIROZENTRALE MIZUHO CORPORATE BANK, LTD. FIJI BANK LTD KBC BANK N.V. KREDIETBANK N.V. KBC BANK VERZEKERING METROPOLITAN LIFE INS. CO. MET LIFE TEXAS LIFE INSURANCE CO. BARCLAYS BANK PLC, AS BARCLAYS BANK PLC 11302 ENE 207,480.42 Enron Funding AGENT SCOTIA EUROPE Corp./Monte CITIBANK N.A. BAYERISCHE COMMERCIALE ITALIANA BHF BANK CIBC HSBC NATIONAL AUSTRALIA BANK LTD NORDDEUTSCHE LANDESBANK BNP PARIBUS BANCA DI ROMA BESSON TRUST C/O N/A 11307 ENE 61,701,414.00 Nikita WILMINGTON TRUST COMPANY, AS TRUSTEE BESSON TRUST C/O N/A 11308 ENA 61,701,414.00 Nikita WILMINGTON TRUST COMPANY, AS TRUSTEE BT COMMERCIAL N/A 14166 ENE 0.00 N/A CORPORATION BT COMMERCIAL N/A 14167 ENA 0.00 N/A CORPORATION BT GREEN, INC. N/A 12799 ENE 0.00 Investing Partners/Steele BT LEASING CORP. N/A 14183 ENE 0.00 N/A BT LEASING CORP. N/A 14184 ENA 0.00 N/A CANADIAN IMPERIAL BANK N/A 11266 EES 0.00 Hawaii OF COMMERCE CANADIAN IMPERIAL BANK N/A 11266 EESO 0.00 Hawaii OF COMMERCE CANADIAN IMPERIAL BANK N/A 11268 EES 0.00 Hawaii OF COMMERCE CANADIAN IMPERIAL BANK N/A 11273 ENE 0.00 N/A OF COMMERCE CANADIAN IMPERIAL BANK N/A 11273 ENA 0.00 N/A OF COMMERCE CANADIAN IMPERIAL BANK N/A 11274 ENA 0.00 Cash V OF COMMERCE CANADIAN IMPERIAL BANK N/A 11275 ENE 0.00 Cash V OF COMMERCE CANADIAN IMPERIAL BANK CANADIAN IMPERIAL BANK OF 11265 ENE 0.00 Hawaii OF COMMERCE, AS AGENT COMMERCE BAYERISCHE LANDESBANK GIROZENTRALE BNP PARIBUS SANPAOLO IMI S.P.A. LLOYDS TSB BANK PLC ANGELO GORDON NATIONAL AUSTRALIA BANK LTD SUMITOMO MITSUI BANKING CORPORATION ABRAMS CAPITAL PARTNERS II SPCP GROUP LLC BANCO BILBAO VISCAYA ARGENTARIA CREDIT AGRICOLE INDOSUEZ ROYAL BANK OF CANADA ROYAL BANK OF SCOTLAND THE VARDE FUND, LP GOLDMAN SACHS CREDIT PARTNERS ABN AMRO BANK NV BANK HAPOALIM B.M. OCM ADMINISTRATIVE SERVICES II LLC CANADIAN IMPERIAL BANK CANADIAN IMPERIAL BANK OF 11266 EBS 0.00 Hawaii OF COMMERCE, AS AGENT COMMERCE BAYERISCHE LANDESBANK GIROZENTRALE BNP PARIBUS SANPAOLO IMI S.P.A. LLOYDS TSB BANK PLC ANGELO GORDON NATIONAL AUSTRALIA BANK LTD SUMITOMO MITSUI BANKING CORPORATION ABRAMS CAPITAL PARTNERS II SPCP GROUP LLC BANCO BILBAO CREDIT AGRICOLE INDOSUEZ ROYAL BANK OF CANADA ROYAL BANK OF SCOTLAND THE VARDE FUND V, LP GOLDMAN SACHS CREDIT PARTNERS ABN AMRO BANK NV BANK HAPOALIM B.M. OCM ADMINISTRATIVE SERVICES II LLC CANADIAN IMPERIAL BANK CANADIAN IMPERIAL BANK OF 13251 ENA 0.00 Hawaii OF COMMERCE, AS AGENT COMMERCE BAYERISCHE LANDESBANK GIROZENTRALE BNP PARIBUS SANPAOLO IMI S.P.A. LLOYDS TSB BANK PLC ANGELO GORDON NATIONAL AUSTRALIA BANK LTD SUMITOMO MITSUI BANKING CORPORATION ABRAMS CAPITAL PARTNERS II SPCP GROUP LLC BANCO BILBAO VISCAYA ARGENTARIA CREDIT AGRICOLE INDOSUEZ ROYAL BANK OF CANADA ROYAL BANK OF SCOTLAND THE VARDE FUND, LP GOLDMAN SACHS CREDIT PARTNERS ABN AMRO BANK NV BANK HAPOALIM B.M. OCM ADMINISTRATIVE SERVICES II LLC CIBC INC. CANADIAN IMPERIAL BANK OF 11267 ENE 0.00 Hawaii COMMERCE, AS AGENT BAYERISCHE LANDESBANK GIROZENTRALE BNP PARIBUS SANPAOLO IMI S.P.A. LLOYDS TSB BANK PLC ANGELO GORDON NATIONAL AUSTRALIA BANK LTD SUMITOMO MITSUI BANKING CORPORATION ABRAMS CAPITAL PARTNERS II SPCP GROUP LLC BANCO BILBAO VISCAYA ARGENTARIA CREDIT AGRICOLE INDOSUEZ ROYAL BANK OF CANADA ROYAL BANK OF SCOTLAND THE VARDE FUND, LP GOLDMAN SACHS CREDIT PARTNERS ABN AMRO BANK NV BANK HAPOALIM B.M. OCM ADMINISTRATIVE SERVICES II LLC CIBC INC. N/A 11269 ENE 0.00 Enron Funding Corp./Monte CIBC INC. N/A 11270 ENE 0.00 KStar CIBC INC. N/A 11271 EES 0.00 N/A CIBC INC. CANADIAN IMPERIAL BANK OF 11272 EBS 0.00 Hawaii COMMERCE BAYERISCHE LANDESBANK GIROZENTRALE BNP PARIBUS SANPAOLO IMI S.P.A. LLOYDS TSB BANK PLC ANGELO GORDON NATIONAL AUSTRALIA BANK LTD SUMITOMO MITSUI BANKING CORPORATION ABRAMS CAPITAL PARTNERS II SPCP GROUP LLC BANCO BILBAO CREDIT AGRICOLE INDOSUEZ ROYAL BANK OF CANADA ROYAL BANK OF SCOTLAND THE VARDE FUND V, LP GOLDMAN SACHS CREDIT PARTNERS ABN AMRO BANK NV BANK HAPOALIM B.M. OCM ADMINISTRATIVE SERVICES II LLC CIBC INC. N/A 11272 EES 0.00 Hawaii CIBC INC. N/A 11272 EESO 0.00 Hawaii CIBC INC. N/A 11276 EBS 0.00 Hawaii CIBC INC. N/A 11277 ENA 0.00 Hawaii CIBC INC. N/A 11278 ENE 0.00 Hawaii CIBC WORLD MARKETS CORP. CIBC WORLD MARKETS CORP . 13231 ENE 0.00 Cash V CANADIAN IMPERIAL BANK OF COMMERCE CIBC WORLD MARKETS CORP. N/A 13232 ENE 0.00 Marlin CIBC WORLD MARKETS PLC N/A 11279 ENE 0.00 ETOL CIBC WORLD MARKETS PLC N/A 11280 ENE 0.00 ETOL CIBC WORLD MARKETS PLC N/A 13233 ENE 0.00 ETOL CIBC WORLD MARKETS PLC N/A 13249 ENE 0.00 Multiple Transactions CIBC WORLD MARKETS PLC N/A 13250 ENE 0.00 Marlin CITIBANK N.A N/A 12099 EMCC 0.00 N/A CITIBANK USA, N.A. N/A 2623 ENE 234.89 N/A CITIBANK USA, N.A. N/A 3412 ENE 942.65 N/A CITIBANK USA, N.A. N/A 21926 SAN JUAN GAS 1,852.95 N/A CITIBANK USA, NA N/A 2686 NEPCO 1,681.71 N/A CITIBANK USA, NA N/A 2687 NEPCO 426.54 N/A CITIBANK USA, NA N/A 8722 EIM 199.40 N/A CITIBANK, N.A. N/A 12100 ENE 55,277.00 N/A CITIBANK, N.A. N/A 12102 EMCC 1,054,735.48 Yosemite and Credit Linked Notes CITIBANK, N.A. N/A 12103 ENE 51,360,616.43 CLN CITIBANK, N.A. N/A 12104 ENA 0.00 CLN CITIBANK, N.A. N/A 12105 ENE 27,869,384.72 CLN CITIBANK, N.A. N/A 12106 ENA 6,200,979.40 CLN CITIBANK, N.A. N/A 12107 ENE 30,642,060.86 CLN CITIBANK, N.A. N/A 12108 EMCC 13,310,541.57 CLN CITIBANK, N.A. N/A 12109 ENE 38,310,541.57 CLN CITIBANK, N.A. N/A 12110 ENA 2,311,531.00 N/A CITIBANK, N.A. N/A 12111 ENA 3,513,509.21 N/A CITIBANK, N.A. N/A 14179 ENE 1,253,196,000.00 ENE Credit Facility CITIBANK, N.A. N/A 14196 ENE 1,754,024,000.00 ENE Credit Facility CITIBANK, N.A. N/A 14209 ENE 0.00 Rawhide CITIBANK, N.A., AS AGENT RAWHIDE INVESTORS, LLC 14208 ENE 1,549,319,000.00 Rawhide CXC INCORPORATED CITICORP N.A., INC. CREDIT SUISSE FIRST BOSTON WEST DEUSTCHE LANDESBANK GIROZENTRALE, NY BRANCH CANADIAN IMPERIAL BANK OF COMMERCE CITIBANK, N.A., AS OVERSEAS PRIVATE 11264 ENE 1,500,000.00 N/A COLLATERAL TRUSTEE INVESTMENT CORPORATION EXPORT -IMPORT BANK OF THE UNITED STATES CITIBANK, N.A., AS N/A 12101 ENE 15,048,832.10 N/A SECURITIES INTERMEDIARY CITICORP NORTH AMERICA, N/A 12098 ENE 550,000,000.00 Transwestern Pipeline INC. Credit Facility CITICORP NORTH AMERICA, RAWHIDE INVESTORS, LLC 14198 ENE 1,573,074,794.30 Rawhide INC., AS AGENT AND CXC INCORPORATED COLLATERAL AGENT CITICORP VENDOR FINANCE N/A 15975 ETSC 8,652.98 N/A INC CITICORP VENDOR FINANCE N/A 15976 EES 12,750.03 N/A INC CITICORP VENDOR FINANCE N/A 22251 ECTRIC 167,657.54 N/A INC CITICORP VENDOR FINANCE N/A 42 ENE 170,772.67 N/A INC. CITICORP VENDOR FINANCE N/A 15977 ENE 2,659.01 N/A INC. CITICORP VENDOR FINANCE DANKA FINANCIAL SERVICES 43 ENE 178,555.28 N/A INC., AS ASSIGNEE CITICORP VENDOR FINANCE MINOLTA BUSINESS SOLUTIONS 121 ENE 12,750.03 N/A INC., AS ASSIGNEE CITICORP VENDOR FINANCE KONICA BUSINESS 122 ENE 10,087.30 N/A INC., AS ASSIGNEE TECHNOLOGIES CITICORP VENDOR FINANCE, N/A 15928 NEPCO 99,442.50 N/A INC. CITICORP VENDOR FINANCE, N/A 20022 ECTRIC 167,657.54 N/A INC. CITIGROUP INC. CITIGROUP INC. 12843 ENA 0.00 N/A CITICORP, INC. CITIBANK, N.A. SALOMON SMITH BARNEY, INC. CITIGROUP INC. N/A 12843 ENA 0.00 N/A CITIGROUP INC. N/A 12843 ENA 0.00 N/A CITIGROUP INC. CITIGROUP INC. 14503 ENE 1,054,117.03 Enron Funding CITICORP, INC. Corp./Monte CITIBANK, N.A. SALOMON SMITH BARNEY, INC. CITIGROUP INC. CITIGROUP INC. 14504 ENA 0.00 N/A CITICORP, INC. CITIBANK, N.A. SALOMON SMITH BARNEY, INC. CITIGROUP INC. CITIGROUP INC. 14505 ENE 0.00 N/A CITICORP, INC. CITIBANK, N.A. SALOMON SMITH BARNEY, INC. CREDIT SUISSE FIRST BANK OF AMERICA 6215 ENE 25,586,195.42 E-Next BOSTON CITIBANK DEUTSCHE BANK TRUST COMPANY AMERICAS BANK OF TOKYO — MITSUBISHI CREDIT LYONNAIS ABN AMRO BANK N.V. ANZ BANKING GROUP SMBC BANK LEASING AND FINANCING UBS AG ING US CAPITAL ROYAL BANK OF CANADA CREDIT SUISSE FIRST BANK OF AMERICA 6216 ENE 25,586,195.42 E-Next BOSTON CITIBANK DEUTSCHE BANK TRUST COMPANY AMERICAS BANK OF TOKYO — MITSUBISHI CREDIT LYONNAIS ABN AMRO BANK N.V. ANZ BANKING GROUP SMBC BANK LEASING AND FINANCING UBS AG ING US CAPITAL ROYAL BANK OF CANADA CREDIT SUISSE FIRST N/A 13077 ECTRIC 0.00 N/A BOSTON CREDIT SUISSE FIRST N/A 7523 ENA 1,504,562.00 N/A BOSTON (NEW YORK BRANCH) CREDIT SUISSE FIRST N/A 7523 ENA 138,304,856.20 N/A BOSTON (NEW YORK BRANCH) CREDIT SUISSE FIRST N/A 13092 ENE 0.00 N/A BOSTON CORPORATION CREDIT SUISSE FIRST N/A 13093 ENA 0.00 N/A BOSTON CORPORATION CREDIT SUISSE FIRST N/A 7524 ENE 120,448,323.00 Enron Corp. "Equity BOSTON INTERNATIONAL Forwards" CREDIT SUISSE FIRST N/A 7525 ENA 21,275,076.00 N/A BOSTON INTERNATIONAL CREDIT SUISSE FIRST N/A 7525 ENA 40,738,911.22 N/A BOSTON INTERNATIONAL DEUTSCHE BANK AG N/A 12797 ENE 138,351,706.00 Valhalla DEUTSCHE BANK AG N/A 14250 EBS LP 0.00 N/A DEUTSCHE BANK AG N/A 14251 ENGMC 0.00 N/A DEUTSCHE BANK AG N/A 14252 EES 0.00 N/A DEUTSCHE BANK AG N/A 14253 EPMI 0.00 N/A DEUTSCHE BANK AG N/A 14254 EBS 0.00 N/A DEUTSCHE BANK AG N/A 14261 ENE 36,400,000.00 N/A DEUTSCHE BANK AG N/A 14291 ECTRIC 1,435,685.00 N/A DEUTSCHE BANK AG N/A 14292 ENA 22,989,444.70 N/A DEUTSCHE BANK AG N/A 22519 ENE 36,401,157.05 N/A DEUTSCHE BANK S.A. N/A 14164 ENE 0.00 N/A DEUTSCHE BANK S.A. N/A 14262 ENA 0.00 N/A DEUTSCHE BANK S.A. N/A 22501 ENE 0.00 N/A DEUTSCHE BANK N/A 2030 ENE 6,874.09 N/A LUXEMBOURG S.A. DEUTSCHE BANK N/A 2031 ENE 7,306.19 N/A LUXEMBOURG S.A. DEUTSCHE BANK N/A 14163 ENA 0.00 N/A LUXEMBOURG S.A. DEUTSCHE BANK N/A 14165 ENE 0.00 N/A LUXEMBOURG S.A. DEUTSCHE BANK N/A 22502 ENA 0.00 N/A LUXEMBOURG S.A. DEUTSCHE BANK SECURITIES N/A 14249 ENGMC 0.00 N/A INC. DEUTSCHE BANK N/A 13634 ENE 0.00 N/A SECURITIES, INC. DEUTSCHE BANK N/A 13636 ENA 11,194,951.80 N/A SECURITIES, INC. DEUTSCHE BANK N/A 13637 ENE 11,194,951.80 N/A SECURITIES, INC. DEUTSCHE BANK N/A 14168 ENA 0.00 N/A SECURITIES, INC. DEUTSCHE BANK N/A 14257 ENE 0.00 N/A SECURITIES, INC. DEUTSCHE BANK N/A 22515 ENE 0.00 N/A SECURITIES, INC. DEUTSCHE BANK TRUST N/A 5338 ENE 6,055,623.33 N/A COMPANY AMERICAS DEUTSCHE BANK TRUST N/A 12800 ENE 0.00 Maliseet/Cochise COMPANY AMERICAS DEUTSCHE BANK TRUST N/A 14189 ENA 0.00 Cornhusker COMPANY AMERICAS DEUTSCHE BANK TRUST N/A 14200 ENE 0.00 Cornhusker COMPANY AMERICAS DEUTSCHE BANK TRUST N/A 14258 ENA 0.00 N/A COMPANY AMERICAS DEUTSCHE BANK TRUST N/A 14259 ENE 35,193,612.52 Cornhusker COMPANY AMERICAS DEUTSCHE BANK TRUST N/A 14290 ECTRIC 57,370.00 N/A COMPANY AMERICAS DEUTSCHE BANK TRUST N/A 22503 ECTRIC 57,370.00 N/A COMPANY AMERICAS DEUTSCHE BANK TRUST N/A 22513 ENE 35,193,612.52 Cornhusker COMPANY AMERICAS DEUTSCHE BANK TRUST N/A 22599 ENA 0.00 Cornhusker COMPANY AMERICAS DEUTSCHE BANK TRUST N/A 23716 KUCC CLEBURNE 0.00 N/A COMPANY AMERICAS DEUTSCHE BANK TRUST N/A 23717 ECT 0.00 N/A COMPANY AMERICAS DEUTSCHE BANK TRUST N/A 24241 ENE 800,000.00 N/A COMPANY AMERICAS DEUTSCHE BANK TRUST N/A 12798 ENE 0.00 Investing Partners/Steele COMPANY DELAWARE DEUTSCHE BANK TRUST N/A 14255 ENA 0.00 N/A CORPORATION DEUTSCHE BANK TRUST N/A 14256 ENE 0.00 N/A CORPORATION DEUTSCHE BANK TRUST N/A 14187 ENE 0.00 Cornhusker CORPORATION FKA BANKERS TRUST NEW YORK CORP. DEUTSCHE BANK TRUST N/A 14188 ENA 0.00 Cornhusker CORPORATION FKA BANKERS TRUST NEW YORK CORP. DEUTSCHE TRUSTEE JOHN HANCOCK LIFE 11305 ENE 11,560,091.41 N/A COMPANY LIMITED INSURANCE COMPANY JOHN HANCOCK VARIABLE LIFE INSURANCE COMPANY INVESTORS PARTNER LIFE INSURANCE COMPANY MELLON BANK, N.A., AS TRUSTEE FOR BELL ATLANTIC MASTER PENSION TRUST MELLON, N.A., AS TRUSTEE FOR LONG-TERM INVESTMENT TRUST TEACHERS INSURANCE AND ANNUITY ASSOCIATION OF AMERICA ALL AMERICAN LIFE INSURANCE COMPANY AMERICAN GENERAL ASSURANCE COMPANY AMERICAN GENERAL LIFE ACCIDENT INSURANCE CO THE FRANKLIN LIFE INSURANCE COMPANY THE OLD LINE LIFE INSURANCE COMPANY THE VALUABLE ANNUITY LIFE INSURANCE COMPANY DEUTSCHE TRUSTEE JOHN HANCOCK LIFE 23665 RMTC 11,363,875.41 N/A COMPANY LIMITED, AS INSURANCE COMPANY SECURITY TRUSTEE AND JOHN HANCOCK VARIABLE LIFE NOTE TRUSTEE INSURANCE COMPANY INVESTORS PARTNER LIFE INSURANCE COMPANY MELLON BANK, N.A., AS TRUSTEE FOR BELL ATLANTIC MASTER PENSION TRUST MELLON, N.A., AS TRUSTEE FOR LONG-TERM INVESTMENT TRUST TEACHERS TEACHERS INSURANCE AND ANNUITY ASSOCIATION OF AMERICA ALL AMERICAN LIFE INSURANCE COMPANY AMERICAN GENERAL ASSURANCE COMPANY AMERICAN GENERAL LIFE ACCIDENT INSURANCE COMPANY THE FRANKLIN LIFE INSURANCE COMPANY THE OLD LINE LIFE INSURANCE COMPANY THE VALUABLE ANNUITY LIFE INSURANCE COMPANY DEUTSCHE TRUSTEE WOODBOURNE LLC 23666 RMTC 0.00 N/A COMPANY LIMITED, AS SECURITY TRUSTEE AND NOTE TRUSTEE DEUTSCHE TRUSTEE JOHN HANCOCK LIFE 11306 ENE 0.00 N/A COMPANY LIMITED, AS INSURANCE COMPANY TRUSTEE JOHN HANCOCK VARIABLE LIFE INSURANCE COMPANY INVESTORS PARTNER LIFE INSURANCE COMPANY MELLON BANK, N.A., AS TRUSTEE FOR BELL ATLANTIC MASTER PENSION TRUST MELLON, N.A., AS TRUSTEE FOR LONG-TERM INVESTMENT TRUST TEACHERS INSURANCE AND ANNUITY ASSOCIATION OF AMERICA ALL AMERICAN LIFE INSURANCE COMPANY AMERICAN GENERAL ASSURANCE COMPANY AMERICAN GENERAL LIFE ACCIDENT INSURANCE CO THE FRANKLIN LIFE INSURANCE COMPANY THE OLD LINE LIFE INSURANCE COMPANY THE VALUABLE ANNUITY LIFE INSURANCE COMPANY WOODBOURNE LLC ABBEY NATIONAL TREASURY SERVICES PLC THE PRUDENTIAL ASSURANCE COMPANY LIMITED DEUTSCHE TRUSTEE WOODBOURNE LLC 12619 ENE 0.00 N/A COMPANY LIMITED, AS TRUSTEE EN-BT DELWARE, INC. N/A 12801 ENE 0.00 Teresa FLEET NATIONAL BANK N/A 8140 ENE 127,614,162.00 Mahonia FLEET NATIONAL BANK N/A 8141 ENE 127,614,162.00 Mahonia FLEET NATIONAL BANK N/A 18656 ENE 634,612.35 N/A HAWAII I 125-0 TRUST N/A 11282 ENE 0.00 Hawaii HAWAII I 125-0 TRUST N/A 11283 ETSC 0.00 Hawaii HAWAII I 125-0 TRUST N/A 11286 ENA 0.00 Hawaii HAWAII II 125-0 TRUST N/A 11281 EBS 0.00 Hawaii HAWAII II 125-0 TRUST N/A 11281 EES 0.00 Hawaii HAWAII II 125-0 TRUST N/A 11281 EESO 0.00 Hawaii HAWAII II 125-0 TRUST N/A 11284 ENE 0.00 Hawaii HAWAII II 125-0 TRUST N/A 11285 ENA 0.00 Hawaii JP MORGAN CHASE CO. N/A 11226 ENE 0.00 N/A JP MORGAN CHASE BANK N/A 8538 ENE 11,059,267.80 N/A JP MORGAN CHASE BANK N/A 8541 EESNA 2,070,914.25 N/A JP MORGAN CHASE BANK N/A 8542 EES 11,059,267.80 N/A JP MORGAN CHASE BANK N/A 8543 EESNA 2,116,588.23 N/A JP MORGAN CHASE BANK N/A 11134 ENE 0.00 N/A JP MORGAN CHASE BANK N/A 11136 ENE 62,350,098.16 N/A JP MORGAN CHASE BANK N/A 11137 ENE 9,858,158.00 Slapshot JP MORGAN CHASE BANK N/A 11138 ENE 57,241.00 N/A JP MORGAN CHASE BANK N/A 11139 ENA 83,075,464.00 N/A JP MORGAN CHASE BANK N/A 11139 ENA 0.00 N/A JP MORGAN CHASE BANK N/A 11140 ENE 50,000,000.00 N/A JP MORGAN CHASE BANK N/A 11140 ENE 0.00 N/A JP MORGAN CHASE BANK N/A 11141 ENA 29,083,768.00 N/A JP MORGAN CHASE BANK N/A 11141 ENA 0.00 N/A JP MORGAN CHASE BANK N/A 11142 ENE 29,083,768.00 N/A JP MORGAN CHASE BANK N/A 11142 ENE 0.00 N/A JP MORGAN CHASE BANK STONEVILLE AEGEAN LIMITED 11143 ENA 16,097,089.00 N/A JP MORGAN CHASE BANK STONEVILLE AEGEAN LIMITED 11143 ENA 0.00 N/A JP MORGAN CHASE BANK MAHONIA NATURAL GAS 11145 ENA 255,228,324.00 Mahonia LIMITED JP MORGAN CHASE BANK MAHONIA NATURAL GAS 11146 ENE 255,228,324.00 Mahonia LIMITED JP MORGAN CHASE BANK MAHONIA LIMITED 11147 ENA 684,603,740.00 Mahonia JP MORGAN CHASE BANK MAHONIA LIMITED 11148 ENE 1,122,545,867.00 Mahonia JP MORGAN CHASE BANK N/A 11149 ENA 127,614,161.50 Mahonia JP MORGAN CHASE BANK N/A 11150 ENE 127,614,161.50 Mahonia JP MORGAN CHASE BANK N/A 11165 ENE 0.00 N/A JP MORGAN CHASE BANK N/A 11228 ENE 0.00 N/A JP MORGAN CHASE BANK N/A 11229 NEPCO 0.00 N/A JP MORGAN CHASE BANK N/A 11230 EPMI 0.00 N/A JP MORGAN CHASE BANK N/A 11231 ELFI 0.00 N/A JP MORGAN CHASE BANK N/A 14152 ENE 88,621.21 N/A JP MORGAN CHASE BANK N/A 14159 ENA 7,832.68 N/A JP MORGAN CHASE BANK N/A 14161 ENE 21,162.82 N/A JP MORGAN CHASE BANK N/A 14180 ENE 24,402.37 N/A JP MORGAN CHASE BANK N/A 14181 ENA 8,756.43 N/A JP MORGAN CHASE BANK, JP MORGAN CHASE BANK 11153 ENE 0.00 Slapshot ADMIN. AGENT BANCO NAZIONALE DEL COLLATERAL AGENT LAVORO BANKCO BILBAO VIZCAYA BANK OF TOKYO-MITSUBISHI MIZUHO CORPORATE BANK, LTD MITSUBISHI TRUST BANKING ROYAL BANK OF SCOTLAND JP MORGAN CHASE BANK, AS JP MORGAN CHASE BANK 11131 ENE 481,725,000.00 Zephyrus/Tammy ADMIN. AGENT BNP PARIBUS BANK OF AMERICA CIBC, INC. FIRST UNION NATIONAL BANK N.C. FLEET NATIONAL BANK MERRILL LYNCH CAPITAL CORPORATION MIZUHO CORPORATE BANK, LTD. NATIONAL WESTMINSTER BANK PLC SUMITOMO MITSUI BANKING CORPORATION UFJ BANK LIMITED WESTDEUTSCHE LANDESBANK JP MORGAN CHASE BANK, AS JP MORGAN CHASE BANK 11135 ENE 485,000,000.00 Apache/Choctaw ADMIN. AGENT ABN AMRO BANK N.V. BANK ONE, NA BAYERISCHE LANDESBANK GIROZENTRALE DEXIA BANK DRESDNER BANK AG FIRST UNION NATIONAL BANK N.C. MIZUHO CORPORATE BANK, LTD BANK OF AMERICA, N.A. PARIBUS SUMITOMO MITSUI BANKING CORPORATION SUNTRUST BANK ATLANTA UTRECHT-AMERICA FINANCE CO. JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11096 EMC 0.00 Enron Center North AGENT Synthetic Lease ("ECNSL") JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11097 EPPI 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11098 INTRATEX 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11099 EREC V 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11100 EREC IV 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11101 ERE III 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11102 EREC II 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11103 EREC I 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11104 EREC II 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11105 EREC IV 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11106 EREC III 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11107 EREC I 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11108 EREC V 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11109 COMMUNICATIO 0.00 ECNSL AGENT NS LEASING JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11110 ECTRIC 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11111 EPSC 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11112 LNG SHIPPING 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11113 ELFI 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11114 ENA UPSTREAM 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11115 ENGMC 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11116 EIFMC 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11117 GLOBAL LNG 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11118 CALYPSO 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11119 LNG MARKETING 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11120 EESNA 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11121 EBS LP 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11122 EFMC 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11123 EFSI 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11124 EESOMI 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11157 EPICC 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11158 NEPCO 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11159 ERAC 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11160 ZOND PACIFIC 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11161 ZWHC 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11162 EWDC 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11163 EESSH 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11164 NETCO 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11167 VENTURES 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11168 ENRON 0.00 ECNSL AGENT MAURITIUS JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11169 ENIL 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11170 OPP 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11171 NEPCO POWER 0.00 ECNSL AGENT PROCUREMENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11172 E POWER 0.00 ECNSL AGENT HOLDINGS JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11173 EFII 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11174 ZOND PACIFIC 0.00 ECNSL AGENT MINNESOTA JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11175 EBF LLC 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11176 SAN JUAN GAS 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11177 NEPCO SERVICES 0.00 ECNSL AGENT INTERNATIONAL JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11200 ENA ASSET 0.00 ECNSL AGENT HOLDINGS JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11201 EGLI 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11202 EGM 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11203 ENW 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11204 EIM 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11205 OEC 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11206 EEOSC 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11207 EECC 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11208 GARDEN STATE 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11209 PALM BEACH 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11210 TSI 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11211 EEIS 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11212 ET SC 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11213 EES 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11214 EES 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11215 EEMC 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11216 EESO 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11217 EBS 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11218 SSLC 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11219 PBOG 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11220 EPMI 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11221 ENA 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11222 EMCC 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11223 BAM 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS ABN AMRO BANK N.V. 11224 ENE 0.00 ECNSL AGENT ABU DHABI INTERNATIONAL BANK BANK ONE, NA BANK OF TOKYO-MITSUBISHI, LTD JP MORGAN CHASE BANK CREDIT SUISSE FIRST BOSTON DEUTSCHE BANK TRUST COMPANY AMERICA DRESDNER BANK AG NORDEA BANK FINLAND PLC MIZUHO CORPORATE BANK, LTD ROYAL BANK OF CANADA SOCIETE GENERALE SUN TRUST BANKS ATLANTA UFJ BANK LIMITED WACHOVIA BANK, N.A. WESTDEUTSCHE LANDESBANK JP MORGAN CHASE BANK, AS BRAZOS OFFICE HOLDINGS, L.P. 11225 ENE 0.00 ECNSL AGENT JP MORGAN CHASE BANK, AS JP MORGAN CHASE BANK 11166 ENE 374,456,329.00 Letter of Credit Facility CO-ADMIN AGENT, PAYING ABN AMRO BANK N.V. AGENT ISSUING BANK ARAB BANK PLC ARAB BANKING CORP. AUSTRALIA-NEW ZEALAND BANK BNP PARIBUS BANC ONE CAPITAL MARKETSI. BANCA DI ROMA BANCA NAZIONALE DEL LAVORO, SPA BANCA POPOLARE DI MILANO BANCO BILBAO VIZCAYA ARGENTARIA, SA BANK OF AMERICA BANK OF MONTREAL BANK OF NEW YORK BANK OF NOVA SCOTIA BANK OF TOKYO LTD. BARCLAYS BANK PLC BAYERISCHE LANDESBANK GIROZENTRALE BEAR STERNS CORPORATE LENDING INC. CIBC, INC. CITIBANK CREDIT AGRICOLE INDOSUEZ CREDIT LYONNAIS CREDIT SUISSE FIRST BOSTON DEUTSCHE BANK TRUST COMPANY AMERICA DEUTSCHE GENOSSENSCHAFTSBANK DRESDNER BANK AG FIRST UNION NATIONAL BANK N.C. FLEET NATIONAL BANK HSBC BANK USA ING BARING (US) CAPITAL CORP. LLC INTESA BCI S.P.A. KBC BANK N.V. LEHMAN COMMERCIAL PAPER INC. MERRILL LYNCH BANK USA MITSUBISHI TRUST BANKING CORPORATION MIZUHO CORPORATE BANK, LTD. NATENIX BANQUE POPULAIRES NATIONAL AUSTRALIA BANK LIMITED NORTHERN TRUST COMPANY ROYAL BANK OF CANADA ROYAL BANK OF SCOTLAND SOCIETE GENERALE STANDARD CHARTERED BANK N.Y.S.UMITOMO MITSUI BANKING CORPORATION SUNTRUST BANK ATLANTA UBS AG UNICREDITO ITALIANO SPA WACHOVIA BANK, N.A. WESTDEUTSCHE LANDESBANK JP MORGAN CHASE BANK, AS ABN AMRO BANK N.V. 11233 ENE 0.00 Letter of Credit Facility CO-ADMIN AGENT, PAYING ARAB BANK PLC AGENT ISSUING BANK ARAB BANKING CORP. AUSTRALIA-NEW ZEALAND BANK BNP PARIBUS BANC ONE CAPITAL MARKETSI BANCA DI ROMA BANCA NAZIONALE DEL LAVORO, SPA BANCA POPOLARE DI MILANO BANCO BILBAO VIZCAYA ARGENTARIA, SA BANK OF AMERICA BANK OF MONTREAL BANK OF NEW YORK BANK OF NOVA SCOTIA BANK OF TOKYO LTD BARCLAYS BANK PLC BAYERISCHE LANDESBANK GIROZENTRALE BEAR STERNS CORPORATE LENDING INC CIBC, INC CITIBANK CREDIT AGRICOLE INDOSUEZ CREDIT LYONNAIS CREDIT SUISSE FIRST BOSTON DEUTSCHE BANK TRUST COMPANY AMERICAS DEUTSCHE GENOSSENSCHAFTSBANK DRESDNER BANK AG FIRST UNION NATIONAL BANK N.C. FLEET NATIONAL BANK HSBC BANK USA ING BARING (US) CAPITAL CORP. LLC INTESABCI S.P.A. JP MORGAN CHASE BANK KBC BANK N.V. LEHMAN COMMERCIAL PAPER INC MERRILL LYNCH BANK USA MITSUBISHI TRUST BANKING CORPORATION MIZUHO CORPORATE BANK, LTD NATEXIS BANQUE POPULAIRES NATIONAL AUSTRALIA BANK LIMITED NORTHERN TRUST COMPANY ROYAL BANK OF CANADA ROYAL BANK OF SCOTLAND PLC SOCIETE GENERALE STANDARD CHARTERED BANK N.Y.S.UMITOMO MITSUI BANKING CORPORATION SUNTRUST BANK ATLANTA UBS AG UNICREDITO ITALIANO SPA WACHOVIA BANK, N.A. WESTDEUTCHE LANDESBANK JP MORGAN CHASE BANK, AS ABN AMRO BANK N.V. 11234 NEPCO 0.00 Letter of Credit Facility CO-ADMIN AGENT, PAYING ARAB BANK PLC AGENT ISSUING BANK ARAB BANKING CORP. AUSTRALIA-NEW ZEALAND BANK BNP PARIBUS BANC ONE CAPITAL MARKETSI BANCA DI ROMA BANCA NAZIONALE DEL LAVORO, SPA BANCA POPOLARE DI MILANO BANCO BILBAO VIZCAYA ARGENTARIA, SA BANK OF AMERICA BANK OF MONTREAL BANK OF NEW YORK BANK OF NOVA SCOTIA BANK OF TOKYO LTD BARCLAYS BANK PLC BAYERISCHE LANDESBANK GIROZENTRALE BEAR STERNS CORPORATE LENDING INC CIBC, INC CITIBANK CREDIT AGRICOLE INDOSUEZ CREDIT LYONNAIS CREDIT SUISSE FIRST BOSTON DEUTSCHE BANK TRUST COMPANY AMERICAS DEUTSCHE GENOSSENSCHAFTSBANK DRESDNER BANK AG FIRST UNION NATIONAL BANK N.C. FLEET NATIONAL BANK HSBC BANK USA ING BARING (US) CAPITAL CORP. LLC INTESABCI S.P.A. JP MORGAN CHASE BANK KBC BANK N.V. LEHMAN COMMERCIAL PAPER INC MERRILL LYNCH BANK USA MITSUBISHI TRUST BANKING CORPORATION MIZUHO CORPORATE BANK, LTD NATEXIS BANQUE POPULAIRES NATIONAL AUSTRALIA BANK LIMITED NORTHERN TRUST COMPANY ROYAL BANK OF CANADA ROYAL BANK OF SCOTLAND PLC SOCIETE GENERALE STANDARD CHARTERED BANK N.Y.S.UMITOMO MITSUI BANKING CORPORATION SUNTRUST BANK ATLANTA UBS AG UNICREDITO ITALIANO SPA WACHOVIA BANK, N.A. WESTDEUTCHE LANDESBANK JP MORGAN CHASE BANK, AS ABN AMRO BANK N.V. 11235 ENA 0.00 Letter of Credit Facility CO-ADMIN AGENT, PAYING ARAB BANK PLC AGENT ISSUING BANK ARAB BANKING CORP. AUSTRALIA-NEW ZEALAND BANK BNP PARIBUS BANC ONE CAPITAL MARKETSI BANCA DI ROMA BANCA NAZIONALE DEL LAVORO, SPA BANCA POPOLARE DI MILANO BANCO BILBAO VIZCAYA ARGENTARIA, SA BANK OF AMERICA BANK OF MONTREAL BANK OF NEW YORK BANK OF NOVA SCOTIA BANK OF TOKYO LTD BARCLAYS BANK PLC BAYERISCHE LANDESBANK GIROZENTRALE BEAR STERNS CORPORATE LENDING INC CIBC, INC CITIBANK CREDIT AGRICOLE INDOSUEZ CREDIT LYONNAIS CREDIT SUISSE FIRST BOSTON DEUTSCHE BANK TRUST COMPANY AMERICAS DEUTSCHE GENOSSENSCHAFTSBANK DRESDNER BANK AG FIRST UNION NATIONAL BANK N.C. FLEET NATIONAL BANK HSBC BANK USA ING BARING (US) CAPITAL CORP. LLC INTESABCI S.P.A. JP MORGAN CHASE BANK KBC BANK N.V. LEHMAN COMMERCIAL PAPER INC MERRILL LYNCH BANK USA MITSUBISHI TRUST BANKING CORPORATION MIZUHO CORPORATE BANK, LTD NATEXIS BANQUE POPULAIRES NATIONAL AUSTRALIA BANK LIMITED NORTHERN TRUST COMPANY ROYAL BANK OF CANADA ROYAL BANK OF SCOTLAND PLC SOCIETE GENERALE STANDARD CHARTERED BANK N.Y.S.UMITOMO MITSUI BANKING CORPORATION SUNTRUST BANK ATLANTA UBS AG UNICREDITO ITALIANO SPA WACHOVIA BANK, N.A. WESTDEUTCHE LANDESBANK JP MORGAN CHASE BANK, AS ABN AMRO BANK N.V. 11236 EPMI 0.00 Letter of Credit Facility CO-ADMIN AGENT, PAYING ARAB BANK PLC AGENT ISSUING BANK ARAB BANKING CORP. AUSTRALIA-NEW ZEALAND BANK BNP PARIBUS BANC ONE CAPITAL MARKETSI BANCA DI ROMA BANCA NAZIONALE DEL LAVORO, SPA BANCA POPOLARE DI MILANO BANCO BILBAO VIZCAYA ARGENTARIA, SA BANK OF AMERICA BANK OF MONTREAL BANK OF NEW YORK BANK OF NOVA SCOTIA BANK OF TOKYO LTD BARCLAYS BANK PLC BAYERISCHE LANDESBANK GIROZENTRALE BEAR STERNS CORPORATE LENDING INC CIBC, INC CITIBANK CREDIT AGRICOLE INDOSUEZ CREDIT LYONNAIS CREDIT SUISSE FIRST BOSTON DEUTSCHE BANK TRUST COMPANY AMERICAS DEUTSCHE GENOSSENSCHAFTSBANK DRESDNER BANK AG FIRST UNION NATIONAL BANK N.C. FLEET NATIONAL BANK HSBC BANK USA ING BARING (US) CAPITAL CORP. LLC INTESABCI S.P.A. JP MORGAN CHASE BANK KBC BANK N.V. LEHMAN COMMERCIAL PAPER INC MERRILL LYNCH BANK USA MITSUBISHI TRUST BANKING CORPORATION MIZUHO CORPORATE BANK, LTD NATEXIS BANQUE POPULAIRES NATIONAL AUSTRALIA BANK LIMITED NORTHERN TRUST COMPANY ROYAL BANK OF CANADA ROYAL BANK OF SCOTLAND PLC SOCIETE GENERALE STANDARD CHARTERED BANK N.Y.S.UMITOMO MITSUI BANKING CORPORATION SUNTRUST BANK ATLANTA UBS AG UNICREDITO ITALIANO SPA WACHOVIA BANK, N.A. WESTDEUTCHE LANDESBANK JP MORGAN CHASE BANK, AS ABN AMRO BANK N.V. 22135 NEPCO 0.00 Letter of Credit Facility CO-ADMIN AGENT, PAYING ARAB BANK PLC AGENT ISSUING BANK ARAB BANKING CORP. AUSTRALIA-NEW ZEALAND BANK BNP PARIBUS BANC ONE CAPITAL MARKETSI BANCA DI ROMA BANCA NAZIONALE DEL LAVORO, SPA BANCA POPOLARE DI MILANO BANCO BILBAO VIZCAYA ARGENTARIA, SA BANK OF AMERICA BANK OF MONTREAL BANK OF NEW YORK BANK OF NOVA SCOTIA BANK OF TOKYO LTD BARCLAYS BANK PLC BAYERISCHE LANDESBANK GIROZENTRALE BEAR STERNS CORPORATE LENDING INC CIBC, INC CITIBANK CREDIT AGRICOLE INDOSUEZ CREDIT LYONNAIS CREDIT SUISSE FIRST BOSTON DEUTSCHE BANK TRUST COMPANY AMERICAS DEUTSCHE GENOSSENSCHAFTSBANK DRESDNER BANK AG FIRST UNION NATIONAL BANK N.C. FLEET NATIONAL BANK HSBC BANK USA ING BARING (US) CAPITAL CORP. LLC INTESABCI S.P.A. JP MORGAN CHASE BANK KBC BANK N.V. LEHMAN COMMERCIAL PAPER INC MERRILL LYNCH BANK USA MITSUBISHI TRUST BANKING CORPORATION MIZUHO CORPORATE BANK, LTD NATEXIS BANQUE POPULAIRES NATIONAL AUSTRALIA BANK LIMITED NORTHERN TRUST COMPANY ROYAL BANK OF CANADA ROYAL BANK OF SCOTLAND PLC SOCIETE GENERALE STANDARD CHARTERED BANK N.Y.S.UMITOMO MITSUI BANKING CORPORATION SUNTRUST BANK ATLANTA UBS AG UNICREDITO ITALIANO SPA WACHOVIA BANK, N.A. WESTDEUTCHE LANDESBANK JP MORGAN CHASE BANK, AS ABN AMRO BANK N.V. 22136 NEPCO POWER 0.00 Letter of Credit Facility CO-ADMIN AGENT, PAYING ARAB BANK PLC PROCUREMENT AGENT ISSUING BANK ARAB BANKING CORP. AUSTRALIA-NEW ZEALAND BANK BNP PARIBUS BANC ONE CAPITAL MARKETSI BANCA DI ROMA BANCA NAZIONALE DEL LAVORO, SPA BANCA POPOLARE DI MILANO BANCO BILBAO VIZCAYA ARGENTARIA, SA BANK OF AMERICA BANK OF MONTREAL BANK OF NEW YORK BANK OF NOVA SCOTIA BANK OF TOKYO LTD BARCLAYS BANK PLC BAYERISCHE LANDESBANK GIROZENTRALE BEAR STERNS CORPORATE LENDING INC CIBC, INC CITIBANK CREDIT AGRICOLE INDOSUEZ CREDIT LYONNAIS CREDIT SUISSE FIRST BOSTON DEUTSCHE BANK TRUST COMPANY AMERICAS DEUTSCHE GENOSSENSCHAFTSBANK DRESDNER BANK AG FIRST UNION NATIONAL BANK N.C. FLEET NATIONAL BANK HSBC BANK USA ING BARING (US) CAPITAL CORP. LLC INTESABCI S.P.A. JP MORGAN CHASE BANK KBC BANK N.V. LEHMAN COMMERCIAL PAPER INC MERRILL LYNCH BANK USA MITSUBISHI TRUST BANKING CORPORATION MIZUHO CORPORATE BANK, LTD NATEXIS BANQUE POPULAIRES NATIONAL AUSTRALIA BANK LIMITED NORTHERN TRUST COMPANY ROYAL BANK OF CANADA ROYAL BANK OF SCOTLAND PLC SOCIETE GENERALE STANDARD CHARTERED BANK N.Y.S.UMITOMO MITSUI BANKING CORPORATION SUNTRUST BANK ATLANTA UBS AG UNICREDITO ITALIANO SPA WACHOVIA BANK, N.A. WESTDEUTCHE LANDESBANK JP MORGAN CHASE BANK, AS ABN AMRO BANK N.V. 22137 EPICC 0.00 Letter of Credit Facility CO-ADMIN AGENT, PAYING ARAB BANK PLC AGENT ISSUING BANK ARAB BANKING CORP. AUSTRALIA-NEW ZEALAND BANK BNP PARIBUS BANC ONE CAPITAL MARKETSI BANCA DI ROMA BANCA NAZIONALE DEL LAVORO, SPA BANCA POPOLARE DI MILANO BANCO BILBAO VIZCAYA ARGENTARIA, SA BANK OF AMERICA BANK OF MONTREAL BANK OF NEW YORK BANK OF NOVA SCOTIA BANK OF TOKYO LTD BARCLAYS BANK PLC BAYERISCHE LANDESBANK GIROZENTRALE BEAR STERNS CORPORATE LENDING INC CIBC, INC CITIBANK CREDIT AGRICOLE INDOSUEZ CREDIT LYONNAIS CREDIT SUISSE FIRST BOSTON DEUTSCHE BANK TRUST COMPANY AMERICAS DEUTSCHE GENOSSENSCHAFTSBANK DRESDNER BANK AG FIRST UNION NATIONAL BANK N.C. FLEET NATIONAL BANK HSBC BANK USA ING BARING (US) CAPITAL CORP. LLC INTESABCI S.P.A. JP MORGAN CHASE BANK KBC BANK N.V. LEHMAN COMMERCIAL PAPER INC MERRILL LYNCH BANK USA MITSUBISHI TRUST BANKING CORPORATION MIZUHO CORPORATE BANK, LTD NATEXIS BANQUE POPULAIRES NATIONAL AUSTRALIA BANK LIMITED NORTHERN TRUST COMPANY ROYAL BANK OF CANADA ROYAL BANK OF SCOTLAND PLC SOCIETE GENERALE STANDARD CHARTERED BANK N.Y.S.UMITOMO MITSUI BANKING CORPORATION SUNTRUST BANK ATLANTA UBS AG UNICREDITO ITALIANO SPA WACHOVIA BANK, N.A. WESTDEUTCHE LANDESBANK JP MORGAN CHASE BANK, AS ABN AMRO BANK N.V. 22138 NEPCO SERVICES 0.00 Letter of Credit Facility CO-ADMIN AGENT, PAYING ARAB BANK PLC INTERNATIONAL AGENT ISSUING BANK ARAB BANKING CORP. AUSTRALIA-NEW ZEALAND BANK BNP PARIBUS BANC ONE CAPITAL MARKETSI BANCA DI ROMA BANCA NAZIONALE DEL LAVORO, SPA BANCA POPOLARE DI MILANO BANCO BILBAO VIZCAYA ARGENTARIA, SA BANK OF AMERICA BANK OF MONTREAL BANK OF NEW YORK BANK OF NOVA SCOTIA BANK OF TOKYO LTD BARCLAYS BANK PLC BAYERISCHE LANDESBANK GIROZENTRALE BEAR STERNS CORPORATE LENDING INC CIBC, INC CITIBANK CREDIT AGRICOLE INDOSUEZ CREDIT LYONNAIS CREDIT SUISSE FIRST BOSTON DEUTSCHE BANK TRUST COMPANY AMERICAS DEUTSCHE GENOSSENSCHAFTSBANK DRESDNER BANK AG FIRST UNION NATIONAL BANK N.C. FLEET NATIONAL BANK HSBC BANK USA ING BARING (US) CAPITAL CORP. LLC INTESABCI S.P.A. JP MORGAN CHASE BANK KBC BANK N.V. LEHMAN COMMERCIAL PAPER INC MERRILL LYNCH BANK USA MITSUBISHI TRUST BANKING CORPORATION MIZUHO CORPORATE BANK, LTD NATEXIS BANQUE POPULAIRES NATIONAL AUSTRALIA BANK LIMITED NORTHERN TRUST COMPANY ROYAL BANK OF CANADA ROYAL BANK OF SCOTLAND PLC SOCIETE GENERALE STANDARD CHARTERED BANK N.Y.S.UMITOMO MITSUI BANKING CORPORATION SUNTRUST BANK ATLANTA UBS AG UNICREDITO ITALIANO SPA WACHOVIA BANK, N.A. WESTDEUTCHE LANDESBANK JP MORGAN CHASE BANK, AS SEQUOIA FINANCIAL ASSETS, 11125 ENA 1,986,020,410.00 Zephyrus/Tammy/Apache/ COLLATERAL AGENT LLC Choctaw JP MORGAN CHASE BANK, AS ZEPHYRUS INVESTMENTS, LLC 11129 ENE 0.00 Zephyrus/Tammy COLLATERAL AGENT JP MORGAN CHASE BANK, AS FLAGSTAFF CAPITAL 11151 ENE 367,621,000.00 Slapshot COLLATERAL AGENT CORPORATION JP MORGAN CHASE BANK, AS FLAGSTAFF CAPITAL 11154 ENA 0.00 Slapshot COLLATERAL AGENT CORPORATION JP MORGAN CHASE BANK, AS SEQUOIA FINANCIAL ASSETS, 11156 ENE 1,988,698,523.00 Zephyrus/Tammy/Apache/ COLLATERAL AGENT LLC Choctaw JP MORGAN CHASE BANK, AS THE UNOVA INC. MASTER TRUST 13679 ENE 0.00 N/A DIRECTED TRUSTEE JP MORGAN CHASE BANK, AS IBM PERSONAL PENSION PLAN 14996 UNKNOWN 0.00 N/A DIRECTED TRUSTEE TRUST JP MORGAN CHASE BANK, AS IBM PERSONAL PENSION PLAN 14997 ENE 0.00 N/A DIRECTED TRUSTEE TRUST JP MORGAN CHASE BANK, AS N/A 11232 EES 0.00 N/A SUBROGEE JP MORGAN CHASE BANK, AS N/A 22142 NEPCO SERVICES 0.00 Letter of Credit Facility SUBROGEE INTERNATIONAL JP MORGAN CHASE BANK, AS BP AMERICA RETIREMENT PLAN 16442 ENE 315,000.00 N/A TRUSTEE JP MORGAN CHASE BANK, AS BP AMERICA RETIREMENT PLAN 16442 ENE 0.00 N/A TRUSTEE JP MORGAN SECURITIES INC. N/A 11227 ENE 0.00 N/A JPMORGAN CHASE BANK MAHONIA LIMITED 11144 ENGMC 437,942,127.00 Mahonia JPMORGAN CHASE BANK N/A 14160 ETSC 8,756.43 N/A JPMORGAN CHASE BANK N/A 22139 NEPCO 0.00 Letter of Credit Facility JPMORGAN CHASE BANK N/A 22140 NEPCO POWER 0.00 Letter of Credit Facility PROCUREMENT JPMORGAN CHASE BANK, AS ZEPHYRUS INVESTMENTS, LLC 11130 SSLC 0.00 Zephyrus/Tammy COLLATERAL AGENT JPMORGAN CHASE BANK, AS N/A 22141 EPICC 0.00 Letter of Credit Facility SUBROGEE MERRILL LYNCH CO., INC. N/A 12628 ENE 0.00 N/A MERRILL LYNCH CAPITAL N/A 12626 ENE 15,769,432.33 N/A SERVICES, INC. MERRILL LYNCH CAPITAL N/A 12627 ENA 15,769,432.33 N/A SERVICES, INC. MERRILL LYNCH, PIERCE, N/A 6893 ENE 2,653,271.00 N/A FENNER SMITH INCORPORATED MERRILL LYNCH, PIERCE, N/A 6894 ENA 2,653,271.00 N/A FENNER SMITH INCORPORATED MERRILL LYNCH, PIERCE, N/A 6895 ENE 7,067,728.00 N/A FENNER SMITH INCORPORATED MERRILL LYNCH, PIERCE, N/A 6896 ENA 7,067,728.00 N/A FENNER SMITH INCORPORATED MERRILL LYNCH, PIERCE, N/A 10922 ENE 0.00 N/A FENNER SMITH INCORPORATED MERRILL LYNCH, PIERCE, N/A 10922 ENA 11,219,000.00 N/A FENNER SMITH INCORPORATED NATIONAL WESTMINSTER N/A 10906 ENE 237,731,494.96 ETOL BANK PLC NATIONAL WESTMINSTER N/A 12883 ENA 0.00 N/A BANK PLC NATIONAL WESTMINSTER N/A 12887 ENE 0.00 N/A BANK PLC PONDEROSA ASSETS L.P. N/A 14195 ERAC 0.00 Rawhide PONDEROSA ASSETS L.P. N/A 14206 VENTURES 0.00 Rawhide PONDEROSA ASSETS L.P C/O N/A 14197 ENA 805,868,472.22 Rawhide CITIBANK, N.A. PONDEROSA ASSETS L.P C/O N/A 14207 ENE 2,106,208,657.37 Rawhide CITIBANK, N.A. ROYAL BANK OF SCOTLAND N/A 12889 ENA 26,669,347.79 N/A PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 12889 ENA 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 12890 ENE 225,375,823.98 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 22160 EBF LLC 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 22624 EFII 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 22625 E POWER 0.00 Multiple Transactions PLC HOLDINGS NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 22880 EMI 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 22881 EFS-CMS 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 22978 CEMS 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 22980 ARTEMIS 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 22981 EXPAT SERVICES 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 22982 LINGTEC 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23117 EGS 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23118 LGMC 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23119 LRC 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23120 LGMI 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23121 LRCI 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23122 ECG 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23123 ENROCK 0.00 Multiple Transactions PLC MANAGEMENT NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23124 ECI TEXAS 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23125 ECI NEVADA 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23126 ENROCK 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23577 EFS VIII 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23578 EFS XIII 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23579 ECI 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23580 EPC 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23581 RICHMOND 0.00 Multiple Transactions PLC POWER NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23582 ECTSVC 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23583 EDF 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23584 ACFI 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23585 TPC 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23586 APACHI 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23587 EDC 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23588 ETP 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23589 NSH 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23590 ENRON SOUTH 0.00 Multiple Transactions PLC AMERICA NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23591 EGPP 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23592 PGH 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23593 PTC 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23594 ENRON WIND 0.00 Multiple Transactions PLC STORM LAKE I NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23595 ALLIGATOR 0.00 Multiple Transactions PLC ALLEY NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23596 ECT 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23597 ENRONONLINE 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23598 ST. CHARLES 0.00 Multiple Transactions PLC DEVELOPMENT NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23599 CALCASIEU 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23600 CALVERT CITY 0.00 Multiple Transactions PLC POWER NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23601 ENRON ACS 0.00 Multiple Transact ions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23602 LOA 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23603 ENIL 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23604 EI 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23605 EINT 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23606 EMDE 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23607 WARPSPEED 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23608 MODULUS 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23609 TELECOM 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23610 DATASYS 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23611 RMTC 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23612 OMICRON 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23613 EFS I 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23614 EFS II 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23615 EFS III 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23616 EFS V 0.00 Multiple Transact ions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23617 EFS VI 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23618 EFS VII 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23619 EFS IX 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23620 EFS X 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23621 EFS XI 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23622 EFS XII 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23623 EFS XV 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23624 EFS XVII 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23625 JOVINOLE 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23626 EFS HOLDINGS 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23627 EOSC 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23628 GREEN POWER 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23629 TLS INV 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23630 ECT SECURITIES 0.00 Multiple Transactions PLC LIMITED NATIONAL WESTMINISTER PARTNERSHIP BANK PLC ROYAL BANK OF SCOTLAND N/A 23631 ECT SECURITIES 0.00 Multiple Transactions PLC LP NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23632 ECT SECURITIES 0.00 Multiple Transactions PLC GP NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23633 KUCC CLEBURNE 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23634 EIAM 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23635 EBPHXI 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23636 EHC 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23637 EDM 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23638 EIKH 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23639 ECH 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23640 EIAC 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23641 EBPIXI 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23642 PAULISTA 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23643 EPCSC 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23644 PIPELINE 0.00 Multiple Transactions PLC SERVICES NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23645 ETPC 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23646 ELFI 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23647 EMMS 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23663 ECFL 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23664 EPGI 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23675 ENRON 0.00 Multiple Transactions PLC GATHERING NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23676 EGP 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23677 EAMR 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23678 EBPHI 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23679 EBHL 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23680 ENRON WIND 0.00 Multiple Transactions PLC STORM LAKE II NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23681 EREC 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23682 EA III 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23683 EWLB 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23685 EFS IV 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 23686 TRANSWESTERN 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 24292 VICTORY 0.00 Multiple Transactions PLC GARDEN NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 24293 ECB 0.00 Multiple Transactions PLC NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 24294 CABAZON 0.00 Multiple Transactions PLC POWER NATIONAL WESTMINISTER BANK PLC ROYAL BANK OF SCOTLAND N/A 24295 CABAZON 0.00 Multiple Transactions PLC HOLDINGS NATIONAL WESTMINISTER BANK PLC SALOMON SMITH BARNEY, SALOMON SMITH BARNEY, INC. 13678 ENE 0.00 N/A INC. SALOMON BROTHERS HOLDING COMPANY SENECA LEASING PARTNERS N/A 14185 ENE 0.00 N/A L.P. SENECA LEASING PARTNERS N/A 14186 ENA 0.00 N/A L.P. SIDERIVER INVESTMENT N/A 12880 ENE 0.00 ETOL LIMITED SPHINX TRUST N/A 13090 ENE 24,219,515.49 Nile SPHINX T RUST N/A 13091 ENE 24,219,515.49 Nile SUNDANCE ASSETS C/O N/A 14212 ENE 472,816,000.00 Rawhide CITIBANK, N.A. TORONTO DOMINION N/A 19053 ENE 45,000,000.00 N/A (TEXAS), INC. TORONTO DOMINION N/A 19060 ENE 13,631,025.00 N/A (TEXAS), INC. TORONTO DOMINION N/A 19061 ENA 26,785,308.00 N/A (TEXAS), INC. CONTINENTAL CASUALTY N/A 9316 ENE $0.00 Mahonia CO./NATIONAL CONTINENTAL CASUALTY N/A 10654 ENGMC 0.00 Mahonia CO./NATIONAL CONTINENTAL CASUALTY N/A 10655 ENGMC 0.00 Mahonia CO./NATIONAL CONTINENTAL CASUALTY N/A 9320 ENGMC 0.00 Mahonia CO./NATIONAL CONTINENTAL CASUALTY N/A 9320 ENGMC 0.00 Mahonia CO./NATIONAL FEDERAL INSURANCE N/A 9314 ENE 0.00 Mahonia COMPANY FEDERAL INSURANCE N/A 9318 ENGMC 0.00 Mahonia COMPANY FEDERAL INSURANCE N/A 9318 ENGMC 0.00 Mahonia COMPANY FEDERAL INSURANCE N/A 9319 ENA 0.00 Mahonia COMPANY FEDERAL INSURANCE N/A 9319 ENA 0.00 Mahonia COMPANY HARTFORD FIRE INSURANCE N/A 11343 ENA 53,785,097.00 Mahonia COMPANY HARTFORD FIRE INSURANCE N/A 11344 ENE 53,785,097.00 Mahonia COMPANY LUMBERMENS MUTUAL N/A 11342 ENA 173,093,043.45 Mahonia CASUALTY COMPANY LUMBERMENS MUTUAL N/A 11345 ENE 179,075,868.33 Mahonia CASUALTY COMPANY LUMBERMENS MUTUAL N/A 19547 SSLC 179,075,868.33 Mahonia INSURANCE LUMBERMENS MUTUAL N/A 19548 SAN JUAN GAS 179,075,868.33 Mahonia INSURANCE LUMBERMENS MUTUAL N/A 19549 VENTURES 179,075,868.33 Mahonia INSURANCE LUMBERMENS MUTUAL N/A 19550 EPSC 179,075,868.33 Mahonia INSURANCE LUMBERMENS MUTUAL N/A 19551 ENW 179,075,868.33 Mahonia INSURANCE LUMBERMENS MUTUAL N/A 19552 ELFI 179,075,868.33 Mahonia INSURANCE LUMBERMENS MUTUAL N/A 19553 EIM 179,075,868.33 Mahonia INSURANCE LUMBERMENS MUTUAL N/A 19554 EGM 179,075,868.33 Mahonia INSURANCE LUMBERMENS MUTUAL N/A 19555 EECC 179,075,868.33 Mahonia INSURANCE LUMBERMENS MUTUAL N/A 19556 EES 179,075,868.33 Mahonia INSURANCE LUMBERMENS MUTUAL N/A 19557 EBF LLC 179,075,868.33 Mahonia INSURANCE LUMBERMENS MUTUAL N/A 19558 BAM 179,075,868.33 Mahonia INSURANCE SAFECO INSURANCE CO OF N/A 19534 SSLC 199,633,312.98 Mahonia AMERICA SAFECO INSURANCE CO OF N/A 19535 SAN JUAN GAS 199,633,312.98 Mahonia AMERICA SAFECO INSURANCE CO OF N/A 19536 VENTURES 199,633,312.98 Mahonia AMERICA SAFECO INSURANCE CO OF N/A 19537 EPSC 199,633,312.98 Mahonia AMERICA SAFECO INSURANCE CO OF N/A 19538 ENW 199,633,312.98 Mahonia AMERICA SAFECO INSURANCE CO OF N/A 19539 ELFI 199,633,312.98 Mahonia AMERICA SAFECO INSURANCE CO OF N/A 19540 EIM 199,633,312.98 Mahonia AMERICA SAFECO INSURANCE CO OF N/A 19541 EGM 199,633,312.98 Mahonia AMERICA SAFECO INSURANCE CO OF N/A 19542 EECC 199,633,312.98 Mahonia AMERICA SAFECO INSURANCE CO OF N/A 19543 EES 199,633,312.98 Mahonia AMERICA SAFECO INSURANCE CO OF N/A 19544 EBF LLC 199,633,312.98 Mahonia AMERICA SAFECO INSURANCE CO OF N/A 19545 BAM 199,633,312.98 Mahonia AMERICA SAFECO INSURANCE N/A 11347 EES 15,184,432.88 Mahonia COMPANY OF SAFECO INSURANCE N/A 11349 ENGMC 50,360,518.21 Mahonia COMPANY OF SAFECO INSURANCE N/A 11350 ENA 49,965,655.69 Mahonia COMPANY OF SAFECO INSURANCE N/A 19546 ENE 199,633,312.98 Mahonia COMPANY OF AMERICA ST. PAUL FIRE AND MARINE N/A 13073 ENA 0.00 Mahonia INSURANCE TRAVELERS CASUALTY N/A 13130 ENA 0.00 Mahonia SECURITY TRAVELERS CASUALTY N/A 13059 ENGMC 0.00 Mahonia SURETY CO. OF TRAVELERS CASUALTY N/A 13070 ENE 0.00 Mahonia SURETY COMPANY STATE STREET BANK AND N/A 10806 ENE 74,290,471.35 JT Holdings TRUST STATE STREET BANK AND N/A 10807 ENE 74,290,471.35 JT Holdings TRUST STATE STREET BANK AND N/A 10808 VENTURES 75,853,104.67 JT Holdings TRUST BANK OF AMERICA, N.A. N/A 9005 ENE 9,538,288.96 N/A BANK OF AMERICA, N.A. N/A 9004 ENE 81,906,547.18 N/A BANK OF AMERICA, N.A. N/A 7530 ENE 0.00 N/A BANK OF AMERICA, N.A. N/A 8998 ENE 0.00 N/A BANK OF AMERICA, N.A. N/A 8999 ENE 0.00 N/A BANK OF AMERICA, N.A. N/A 9000 ENE 0.00 N/A BANK OF AMERICA, N.A. N/A 13594 ENE 10,000,000.00 N/A ECT EQUITY CORP. N/A 100901690 ENE 98,389,040.00 Investing Partners/Steel EIM N/A 100997350 ENE 732,938.00 N/A EIM N/A 100983500 ENE 752,452.00 N/A FIREMAN'S FUND INSURANCE N/A 19270 ENE 1,812,106.82 Mahonia COMPANY FIREMAN'S FUND INSURANCE N/A 19271 ENGMC 260,858.44 Mahonia COMPANY FIREMAN'S FUND INSURANCE N/A 19276 ENE 19,090,095.10 Mahonia COMPANY KLONDIKE RIVER ASSETS, N/A 100985140 ENE 403,999,900.00 N/A LLC YOSEMITE SECURITIES N/A 18236 ENE 240,000,000 Yosemite/Credit Linked COMPANY LTD. Notes Appendix Q-IV: Subordinated Penalty Claims

This Appendix lists Claims that the Debtors have preliminarily identified as potential subordinated penalty Claims. These Claims were filed by governmental, regulatory or taxing authorities.^fn1 The Debtors reserve the right to identify additional potential subordinated penalty claims. The Debtors assert that, in accordance with the priority scheme under the Bankruptcy Code, all or part of the Claims listed below are subordinated to General Unsecured Claims. The Debtors reserve the right to seek to have all or part of these Claims subordinated and the Debtors intend to seek such subordination. Although this is the Debtors' contention, the Bankruptcy Court may ultimately conclude that one or more of these claims should not be subordinated. However, it should be noted that the Debtors have negotiated and are in the process of negotiating agreements with certain government agencies regarding the subordination of all or part of their claims. Nonetheless, there can be no assurances that the Debtors will be able to resolve all of these issues consensually. CLAIMANT NAME CLAIM NO. CLAIMED DEBTOR

Aldine Independent School District 2527 ENE Aldine ISD 3752 ENE Arizona Department of Revenue 358 ENE Arkansas Department of Environmental Quality 3215 EBF LLC Arkansas Dept. of Finance Administration 15039 ENE Attorney General of the State of Washington 24390 ENE, ENA, EPMI, EESO, EEMC, EESI, EES, EESNA, ECT Bart Hartman, San Diego Tax Collector 5914 GSP Bexar County 2472 ENE Bill Lockyer, Attorney General, Oakland, CA 12172 ENA Bill Lockyer, Attorney General, Oakland, CA 12173 ENE Bill Lockyer, Attorney General, Oakland, CA 12174 EPMI Bill Lockyer, Attorney General, Oakland, CA 12254 EES, LLC Bill Lockyer, Attorney General, Oakland, CA 12255 EESI Bill Lockyer, Attorney General, Oakland, CA 12256 EEMC Bill Lockyer, Attorney General, Oakland, CA 12257 EESO Blaine County 3306 EBS LP Borrego Water District 12234 ENA Calcasieu Parish School Board 4408 EBS California Department of Water Resources 12495 EESI California Department of Water Resources 12497 EPMI California Department of Water Resources 12498 ENA California Department of Water Resources 12500 ENE California Energy Commission (CEC) 12460 EREC V California Energy Commission (CEC) 12464 EREC III California Energy Commission (CEC) 12465 EREC II California Energy Commission (CEC) 12466 EREC I California Energy Commission (CEC) 12470 EWES California Energy Commission (CEC) 12474 EWSI California Energy Commission (CEC) 12479 EWC California Energy Commission (CEC) 12480 ENE California Energy Commission (CEC) 21124 EREC IV Citizens of the State of Washington, ex rel. Christine 18502 ENE Gregoire, AG City County of San Francisco 3255 Enron Marketing Corp. (PGE Energy City County of San Francisco 3256 ENA City County of San Francisco 3257 Bentley Engineering Co. (EESNA) City and County of Denver/Treasury 1124 VARIOUS City of Aspermont, Aspermont Independent School 3013 ENE District City of Kansas City, Missouri, Revenue Division 2619 EESNA City of Laredo, TX 4745 EMCC City of Memphis 11751 EBS City of Midland, Midland County Hospital District, 2644 ENE Midland ISD, Midland County Junior College District City of Pasadena 5769 EEMC City of Pittsburgh 21136 EESI City of Vallejo 4358 EEMC City of Vallejo 21967 EEMC Collector of Revenue, City of New Orleans 6274 EBS Collector of Revenue, City of New Orleans 8013 ECLC Colorado Department of Revenue 22179 EESNA Commission of Revenue for the Commonwealth of 5479 EESI Massachusetts Commissioner of Revenue for the Commonwealth of 2905 NEPCO Massachusetts Commissioner of Revenue of the State of Tennessee 1015 ENE Commissioner of Revenue, State of Tennessee 4027 ENE Commonwealth of Kentucky Revenue Cabinet 21186 ENE Commonwealth of Kentucky Revenue Cabinet 21215 ENE Commonwealth of Puerto Rico 11679 ENE Connecticut Department of Revenue Services 2568 EESI Connecticut Department of Revenue Services 4047 EESI Connecticut Department of Revenue Services 22046 EESI County of Crockett 5148 ENE Cowlitz County 4096 ENE, EBS Crosby Independent School District 2412 ENE Cypress-Fairbanks ISD 38 ENE Cypress-Fairbanks ISD 39 ENE Cypress-Fairbanks ISD 7024 ENE Dallas County 1536 ENE Dallas County 21151 ENE Dayton ISD 5820 EBS Deer Park ISD 14 ENE Deer Park ISD 32 ENE Deer Park ISD 2164 Methanol Department of Finance city of Tacoma 1087 EPMI Department of Labor and Industries 4707 NEPCO Department of Labor and Industries (Washington) 21350 NEPCO Department of Revenue/State of Florida 2208 EESO Department of Revenue/State of Florida 3364 EESO Department of Revenue/State of Florida 3365 ECLC Department of Revenue/State of Florida 4059 ECLC Department of Revenue/State of Florida 16982 ECLC Department of Revenue/State of Florida 16983 EESO Department of Revenue/State of Florida 22118 ECLC Devers ISD 5807 ENE Director of Taxation, Kansas Department of Revenue 17999 ENE Ellis County 2126 ENE Elmore County 3359 EBS Elmore County 3616 EBS Equal Employment Opportunity Commission 20797 EPC Estate Services, Inc. (f/k/a NEPCO) Fallbrook Public Utility District 12233 ENA Federal Railroad Administration 20106 Enron Clean Fuels Company Gooding County 4219 ENE Government of the District of Columbia, Office of Tax 5862 ENE and Revenue Gwinnett County Tax Commissioner 21555 EES Hawaii State Tax Collector 21921 Zond Pacific Iberville Parish 3105 ENE Illinois Department of Revenue 1314 ENE Illinois Department of Revenue 1631 ECLC Illinois Department of Revenue 2150 EGLI Indiana Department of Revenue 544 ENE Indiana Department of Revenue 1689 ENE Irving ISD 5752 ENE Irving ISD 6007 ENE Jesse White, Secretary of State, Dept. of Business 3213 EEMC Services, IL Joe G. Tedder, Tax Collector (Bartow, FL) 769 ENE Joe G. Tedder, Tax Collector (Bartow, FL) 770 ENE Joe G. Tedder, Tax Collector (Bartow, FL) 773 ENE Joe G. Tedder, Tax Collector (Bartow, FL) 775 ENE Joe G. Tedder, Tax Collector (Bartow, FL) 776 ENE Joe G. Tedder, Tax Collector (Bartow, FL) 777 ENE Joe G. Tedder, Tax Collector (Bartow, FL) 778 ENE Joe G. Tedder, Tax Collector (Bartow, FL) 779 ENE Joe G. Tedder, Tax Collector (Bartow, FL) 780 ENE Joe G. Tedder, Tax Collector (Bartow, FL) 781 ENE Joe G. Tedder, Tax Collector (Bartow, FL) 782 ENE Joe G. Tedder, Tax Collector (Bartow, FL) 783 ENE Joe G. Tedder, Tax Collector (Bartow, FL) 784 ENE King County Treasury Operations 2267 ENE Lincoln County 4425 EBS Los Angeles County Treasurer and Tax Collector 8046 EEIS Louisiana Department of Revenue 2694 EPSC Louisiana Department of Revenue 2718 NEPCO Louisiana Department of Revenue 3205 EEPC Louisiana Department of Revenue 16991 ERAC Massachusetts Department of Revenue, Litigation Bureau, 678 ENE Bankruptcy Massachusetts Department of Revenue, Litigation Bureau, 679 EBS Bankruptcy Massachusetts Department of Revenue, Litigation Bureau, 686 EEMC (PGE Energy Services Bankruptcy Corporation) Massachusetts Department of Revenue, Litigation Bureau, 720 EESO Bankruptcy Massachusetts Department of Revenue, Litigation Bureau, 2096 EPIC Bankruptcy Massachusetts Department of Revenue, Litigation Bureau, 2117 EEMC (PGE Energy Services Bankruptcy Corporation) Massachusetts Department of Revenue, Litigation Bureau, 2118 EESO Bankruptcy Massachusetts Department of Revenue, Litigation Bureau, 2119 EBS Bankruptcy Massachusetts Department of Revenue, Litigation Bureau, 2120 ENA Bankruptcy Massachusetts Department of Revenue, Litigation Bureau, 2860 ENE Bankruptcy Massachusetts Department of Revenue, Litigation Bureau, 2861 EESO Bankruptcy Massachusetts Department of Revenue, Litigation Bureau, 2863 ENA Bankruptcy Massachusetts Department of Revenue, Litigation Bureau, 2864 EBS Bankruptcy Massachusetts Department of Revenue, Litigation Bureau, 2865 EEMC ( PGE Energy Services Bankruptcy Corporation Massachusetts Department of Revenue, Litigation Bureau, 2909 EECC Bankruptcy McLennan County 1987 ENE Midland County 11534 ENE Minidoka County Tax Collector 3713 EBS Mississippi State Tax Commission 7038 ENE Mississippi State Tax Commission ENE Mississippi State Tax Commission 15055 ENE Missouri Department of Revenue 785 EBS Missouri Department of Revenue 787 EEMC Missouri Department of Revenue 1284 OEC Missouri Department of Revenue 1721 EBS Missouri Department of Revenue 1722 EBS Missouri Department of Revenue 1726 EESI Missouri Department of Revenue 1796 EESI Missouri Department of Revenue 1833 EBS Missouri Department of Revenue 1921 ECLC Missouri Department of Revenue 1978 ECLC Missouri Department of Revenue 2009 EESO Missouri Department of Revenue 2654 EESI Missouri Department of Revenue 2655 ECLC Missouri Department of Revenue 2656 EESO Missouri Department of Revenue 2657 OEC Missouri Department of Revenue 2658 OEC Missouri Department of Revenue 7095 EBS Missouri Department of Revenue 7157 EIM Mitchell County 4035 ENE New Jersey Bureau of Securities 8703 ENE New York State Department of Taxation and Finance 1 EGLI New York State Department of Taxation and Finance 2 ENA New York State Department of Taxation and Finance 3 EESI New York State Department of Taxation and Finance 6 EMCC New York State Department of Taxation and Finance 7 EBS New York State Department of Taxation and Finance 8 EEMC ( PGE Energy Services) New York State Department of Taxation and Finance 232 EESI New York State Department of Taxation and Finance 237 EEMC ( PGE Energy Services) New York State Department of Taxation and Finance 238 EESI New York State Department of Taxation and Finance 535 EESI New York State Department of Taxation and Finance 541 EEMC ( PGE Energy Services) New York State Department of Taxation and Finance 571 ENE New York State Department of Taxation and Finance 659 OEC New York State Department of Taxation and Finance 664 GSP New York State Department of Taxation and Finance 723 EMCC New York State Department of Taxation and Finance 725 GSP New York Stat e Department of Taxation and Finance 726 EESO New York State Department of Taxation and Finance 933 EESI New York State Department of Taxation and Finance 936 ENA New York State Department of Taxation and Finance 1055 EEMC ( PGE Energy Services) New York State Department of Taxation and Finance 1383 EIM New York State Department of Taxation and Finance 1704 EESI New York State Department of Taxation and Finance 1778 Omnicomp Inc. New York State Department of Taxation and Finance 1794 EEMC PGE Energy Services New York State Department of Taxation and Finance 1838 EBS New York State Department of Taxation and Finance 1849 ENE New York State Department of Taxation and Finance 1959 EEMC PGE Energy Services New York State Department of Taxation and Finance 1959 EEMC PGE Energy Services New York State Department of Taxation and Finance 2097 EESI New York State Department of Taxation and Finance 2248 EEMC ( PGE Energy Services) New York State Department of Taxation and Finance 2270 EBS LP New York State Department of Taxation and Finance 2324 EESO New York State Department of Taxation and Finance 2761 EESI New York State Department of Taxation and Finance 2762 EESO New York State Department of Taxation and Finance 2763 EEMC PGE Energy Services New York State Department of Taxation and Finance 4033 EGLI New York State Department of Taxation and Finance 4527 EBS LP New York State Department of Taxation and Finance 4557 ENA New York State Department of Taxation and Finance 4710 OEC New York State Department of Taxation and Finance 6477 ENE New York State Department of Taxation and Finance 6478 ELFI New York State Department of Taxation and Finance 15518 EPMI New York State Department of Taxation and Finance 15519 EESI New York State Department of Taxation and Finance 21361 Servico New York, Inc. New York State Department of Taxation and Finance 21557 ENA New York State Department of Taxation and Finance 21558 EPMI New York State Department of Taxation and Finance 22085 EBS LP New York State Department of Taxation and Finance 22176 EESO North Dakota Office of State Tax Commissioner 643 ENE North Forest ISD 33 ENE North Forest ISD 34 ENE Nueces County 1986 ENE Office of State Tax Commission (ND) 7018 ENE Oklahoma Tax Commission 1981 EEMC (PGE Energy Services Corporation) Oklahoma Tax Commission 2216 ERAC Oklahoma Tax Commission 2354 ENE Oklahoma Tax Commission 2510 ECLC Oregon Department of Justice 24387 ENE, ENA, EPMI, EESO, EEMC, EESI, EES, EESNA, ECT Padre Dam Municipal Water District 12232 ENA Pennsylvania Department of Revenue 1935 ENA Pennsylvania Department of Revenue 1936 EPMI Pennsylvania Department of Revenue 1938 EESO Pennsylvania Department of Revenue 1939 EEMC Pennsylvania Department of Revenue 1942 EFM Pennsylvania Department of Revenue 1944 ENW Pennsylvania Department of Revenue 1946 EESI Pennsylvania Department of Revenue 2276 ENA Pennsylvania Department of Revenue 2582 EESI Pennsylvania Department of Revenue 3407 EPIC Pennsylvania Department of Revenue 3408 ECLC Pennsylvania Department of Revenue 3410 EESI Pennsylvania Department of Revenue 4769 EESI Pennsylvania Department of Revenue 2471 EPMI Pennsylvania Department of Revenue 3502 EPMI Pennsylvania Department of Revenue 2580 ENE Pennsylvania Department of Revenue 3405 ENE Pennsylvania Department of Revenue 8075 ENE Pennsylvania Department of Revenue 3406 NEPCO Pennsylvania Department of Revenue 4711 NEPCO Pennsylvania Department of Revenue 20648 ENE Pennsylvania Department of Revenue 21183 EEMC Power County 4177 ENE Public Utilities Commission of Texas 16153 EPMI Public Utility District no. 1 of Snohomish County 12784 ENE Public Utility District no. 1 of Snohomish County 12785 EPMI Ramona Municipal Water District 12235 ENA S.C. Department of Revenue 4061 ENE Salt Lake County Treasurer 8019 ENE Sedgwick County 20300 ENE Sheldon Independent School District 7275 EBS Sherman County Appraisal District; Stratford 18359 ECLC Independent School District, Stratford Hospital District, North Plains Water District Sherman County Tax Collector 18395 ECLC Stanislaus County Department of Environmental Resources9016 EBS State of — Department of Revenue 1759 EESO State of Florida — Department of Revenue 2217 ETS State of Florida — Department of Revenue 2238 EESO State of Florida — Department of Revenue 2373 NEPCO State of Florida — Department of Revenue 3366 ECLC State of Georgia Department of Revenue 1452 ENE State of Georgia Department of Revenue 1453 EBS State of Georgia Department of Revenue 1455 EESI State of Georgia Department of Revenue 1456 EESO State of Georgia Department of Revenue 1457 EGLI State of Iowa 2138 EOSC State of Iowa 2295 EOSC State of Iowa 4801 NNG State of Louisiana Department of Revenue 2252 ECLC State of Maryland, Comptroller of Maryland 1732 EESI State of Maryland, Comptroller of Maryland 5395 ENE State of Michigan Department of Treasury 21356 NEPCO State of Michigan Department of Treasury, Revenue 11723 EESO Division State of Michigan, Department of Treasury, Collections 11688 EESI Division State of Michigan, Department of Treasury, Collections 13228 EEMC Division State of Michigan, Department of Treasury, Collections 13241 EGLI Division State of Michigan, Department of Treasury, Collections 13243 EEMC Division State of Michigan, Department of Treasury, Revenue 123 EESI Division State of Michigan, Department of Treasury, Revenue 2211 EWS, Inc. Division State of Michigan, Department of Treasury, Revenue 3462 NEPCO Division State of Michigan, Department of Treasury, Revenue 22250 EESI Division State of Minnesota, Department of Revenue 9106 ENE State of Nevada Department of Taxation — Revenue 2183 ENE (Enron Communications) division State of Nevada Department of Taxation — Revenue 2184 ENE (FTV Communications LLC) division State of New Jersey (Department of Labor, Division of 3034 EEMC Employer Accounts) State of New Mexico Taxation and Revenue Department 22094 ERAC State of New Mexico, Taxation and Revenue Department 2251 ENE State of New Mexico, Taxation and Revenue Department 2300 ENE State of New Mexico, Taxation and Revenue Department 17519 EESI, ENA, ENE State of Oregon 21285 ENA State of Oregon 21286 EBS State of Tennessee — Revenue 20865 OEC State of Washington, Department of Revenue 3338 ECLC State of Wisconsin 4395 EESI State of Wisconsin 4396 EPIC State Tax Assessor for the Bureau of Revenue Services 1308 EESI (Maine) State Tax Assessor for the Bureau of Revenue Services 2095 EESI (Maine) State Tax Assessor for the Bureau of Revenue Services 2418 EESI (Maine) Stonewall County, Stonewall County Hospital 3032 ENE Summit County Treasurer 4803 Enron Communications — EBS Summit County Treasurer 4804 Enron Communications — EBS Summit County Treasurer 4805 Enron Communications — EBS Summit County Treasurer 4806 Enron Communications — EBS Summit County Treasurer 4807 Enron Communications — EBS Summit County Treasurer 4808 Enron Communications — EBS Summit County Treasurer 4809 Enron Communications — EBS Summit County Treasurer 4810 Enron Communications — EBS Summit County Treasurer 4811 Enron Communications — EBS Summit County Treasurer 4812 EBS Summit County Treasurer 4813 EBS Summit County Treasurer 4814 EBS Summit County Treasurer 4815 Enron Communications — EBS Summit County Treasurer 4816 Enron Communications — EBS Swisher County Appraisal District (Tulia Independent 18396 ECLC School District, Swisher Memorial Hospital District, Happy Independent School District, Kress Independent School District) Tennessee Department of Revenue 399 EIFM Tennessee Department of Revenue, Tax Enforcement 1040 EGLI Division Tennessee Department of Revenue, Tax Enforcement 3693 EGLI Division Tennessee Department of Revenue, Tax Enforcement 1019 ENE Division Tennessee Department of Revenue, Tax Enforcement 1018 EIFM Division Tennessee Department of Revenue, Tax Enforcement 3990 ENE Division Texas Comptroller of Public Accounts 16995 EGLI Texas Comptroller of Public Accounts on Behalf of the 1873 EECC State of Texas, Texas Municipalities, Texas Counties, Special Purpose Districts and/or Texas Metropolitan or Regional Transportation Authorities Texas Comptroller of Public Accounts on Behalf of the 2659 NEPCO State of Texas, Texas Municipalities, Texas Counties, Special Purpose Districts and/or Texas Metropolitan or Regional Transportation Authorities Texas Comptroller of Public Accounts on Behalf of the 15637 EPSC State of Texas, Texas Municipalities, Texas Counties, Special Purpose Districts and/or Texas Metropolitan or Regional Transportation Authorities Texas Comptroller of Public Accounts on Behalf of the 15638 ENE State of Texas, Texas Municipalities, Texas Counties, Special Purpose Districts and/or Texas Metropolitan or Regional Transportation Authorities Texas Comptroller of Public Accounts on Behalf of the 15664 ECLC State of Texas, Texas Municipalities, Texas Counties, Special Purpose Districts and/or Texas Metropolitan or Regional Transportation Authorities Texas Comptroller of Public Accounts on Behalf of the 15665 ECLC State of Texas, Texas Municipalities, Texas Counties, Special Purpose Districts and/or Texas Metropolitan or Regional Transportation Authorities Texas Comptroller of Public Accounts on Behalf of the 16994 Methanol State of Texas, Texas Municipalities, Texas Counties, Special Purpose Districts and/or Texas Metropolitan or Regional Transportation Authorities The Oregon Department of Justice 12949 ENE U.S. Customs Service 17040 EMCC U.S. Securities and Exchange Commission 22352 ENE Utah County Assessor 4976 EBS Utah County Assessor 4977 Enron Communications Valley Center Municipal Water District 12231 ENA Vista Irrigation District 12236 ENA Waxahachi Independent School District 2455 ENE Waxahachi Independent School District 2526 ENE Webb CISD 20810 ENE Weld County Treasurer 5113 EBS Wellman ISD; Terry County Appraisal District 2635 ENE Yuima Municipal Water District 12237 ENA

Appendix R: Dissolved Entities

As of the Initial Petition Date, approximately 775 entities have been sold, merged or dissolved. This Appendix reflects only the 623 entities that have been dissolved or are being dissolved, in accordance with applicable state law dissolution processes from the Initial Petition Date through November 30, 2003. The remaining entities were sold or merged during the same time period.

For all corporations listed herein, the Debtors have filed official dissolution documents in the appropriate governing jurisdiction. Pursuant to applicable laws, certain of these entities are winding down, paying outstanding liabilities and distributing assets and therefore have not been completely shut down. However, none of these entities are presently conducting business.

For all limited liability companies listed herein, all ongoing business activities by such entities have ceased and official dissolution documents have been filed in the jurisdiction of their formation. Entity Jurisdiction Status Status Date

1. 4138201 Canada Inc. Canada Federal Dissolved 02-Sep-03 2. Automotive Industrial Energy Company, L.L.C. DE Dissolved 03-Feb-03 3. Azurix Campos Grande Investments Ltd. Cayman Islands Dissolved 08-Jul-02 4. Azurix Cuiaba Investments Ltd. Cayman Islands Dissolved 08-Jul-02 5. Azurix Florida, Inc. DE Dissolved 24-Sep-02 6. Azurix Lagos Investments Ltd. Cayman Islands Dissolved 08-Jul-02 7. Azurix Madera Corp. DE Dissolved 27-Jun-02 8. Azurix Manaus Investments Ltd. Cayman Islands Dissolved 08-Jul-02 9. Azurix Rio Holdings Ltd. Cayman Islands Dissolved 08-Jul-02 10. Azurix South America Ltda. Brazil Dissolved 01-Mar-02 11. Azurix Tangiers Ltd. Cayman Islands Dissolved 08-Jul-02 12. Azurix Tetouan Ltd. Cayman Islands Dissolved 08-Jul-02 13. Azurix Utah, Inc. DE Dissolved 09-May -03 14. Badger Land Development Company, L.L.C. DE Dissolved 15-Sep-03 15. Baja Energy Company, L.L.C. DE Dissolved 12-Dec-02 16. Bijupira-Salema Development Company Ltd. Cayman Islands Dissolved 24-Apr-03 17. Bollinger Development Company, L.L.C. DE Dissolved 22-Sep-03 18. Boone Development Company, L.L.C. DE Dissolved 15-Sep-03 19. Border Gas, Inc. DE Dissolved 31-Aug-02 20. Bright Star Energy, LLC DE Dissolved 15-Sep-03 21. BR-VT Holdings Ltd. Cayman Islands Dissolved 15-Sep-03 22. Buchanan Development Company, L.L.C. DE Dissolved 15-Sep-03 23. Buckeye Land Development Company, L.L.C. DE Dissolved 15-Sep-03 24. Cape Girardeau Development Company, L.L.C. DE Dissolved 22-Sep-03 25. Central Valley Energy Facility, L.L.C. DE Dissolved 15-Sep-03 26. Challenger Development Company, L.L.C. DE Dissolved 15-Sep-03 27. Chiricahua XIX LLC DE Dissolved 30-Jul-02 28. Chiricahua XV LLC DE Dissolved 30-Jul-02 29. Chiricahua XVI LLC DE Dissolved 30-Jul-02 30. Chiricahua XVII LLC DE Dissolved 30-Jul-02 31. Chiricahua XVIII LLC DE Dissolved 30-Jul-02 32. Chiricahua XX LLC DE Dissolved 30-Jul-02 33. CIF Holdings, LLC DE Dissolved 10-Oct-02 34. Cinta Corporation TBD Dissolved 18-Oct-02 35. Coal Properties Corporation IL Dissolved 04-Jun-02 36. Compania Energia de Baja, S. de R. L. de C.V. Mexico Dissolved 18-Jul-02 37. Coventry Land Development Company, L.L.C. DE Dissolved 15-Sep-03 38. Cusiana-Cupiagua Oil Securitization 1996 Ltd. Cayman Islands Dissolved 31-Mar-03 39. Dade Development Company, L.L.C. DE Dissolved 15-Sep-03 40. DeKalb Power I, LLC DE Dissolved 15-Sep-03 41. Desarrolladora de Predios del Centro, S. de R.L. de C.V. Mexico Dissolved 18-Jul-02 42. Desarrolladora de Predios del Este, S. de R.L. de C.V. Mexico Dissolved 18-Jul-02 43. Desarrolladora de Predios del Noreste, S. de R.L. de C.V. Mexico Dissolved 18-Jul-02 44. Desarrolladora de Predios del Norte, S. de R.L. de C.V. Mexico Dissolved 18-Jul-02 45. Desarrolladora de Predios del Oeste, S. de R.L. de C.V. Mexico Dissolved 18-Jul-02 46. DJ Oil Gas Limited Liability Company NE Dissolved 27-Aug-02 47. Downey Holding Company, Inc. DE Dissolved 16-May -02 48. E Power Denryoku Hanbai Kabushiki Kaisha Japan Dissolved 03-Feb-03 49. E Power Matsuyama Limited Cayman Islands Dissolved 30-Jun-03 50. E Power Nippon Holdings Ltd. Cayman Islands Dissolved 29-Jul-03 51. E Power Wheeling Services Ltd. Cayman Islands Dissolved 29-Jul-03 52. EBC Property, LLC DE Dissolved 10-Feb-03 53. EBS Holdings, Inc. DE Dissolved 09-Aug-03 54. EBS OpCo, Inc. DE Dissolved 09-Aug-02 55. EBS Trading, Inc. DE Dissolved 26-Aug-03 56. ECT Cayman Reserve 5 Ltd. Cayman Islands Dissolved 27-Feb-03 57. ECT Cayman Reserve 6 Ltd. Cayman Islands Dissolved 27-Feb-03 58. ECT Coal Company No. 2, L.L.C. DE Dissolved 06-Jan-03 59. ECT Overseas Holding Corp. DE Dissolved 20-Aug-03 60. ECT-PR-B, L.L.C. DE Dissolved 28-Aug-03 61. ECT-WR-B, L.L.C. DE Dissolved 28-Aug-03 62. Edgecombe Development Company, L.L.C. DE Dissolved 15-Sep-03 63. EGC 1999 Holding Company, L.P. DE Dissolved 11-Oct-02 64. EGC 2000 Holding Company, L.P. DE Dissolved 11-Oct-02 65. EGM Tech Ventures LLC DE Dissolved 11-Oct-02 66. EGPP Services Inc. DE Dissolved 11-Feb-03 67. EGS Hydrocarbons Corp. TX Dissolved 05-May -03 68. EI Communications Holdings Ltd. Cayman Islands Dissolved 30-Jun-03 69. EI Global Fuels Ltd. Cayman Islands Dissolved 13-Nov-02 70. EI Indonesia Operations L.L.C. DE Dissolved 19-Dec-02 71. EI Operations Holdings, L.L.C. DE Dissolved 28-Oct-02 72. EI Venezuela Holdings Ltd. Cayman Islands Dissolved 19-Jun-02 73. EI Venezuela Investments Ltd. Cayman Islands Dissolved 28-Dec-01 74. EKTP Holding Company Ltd. Cayman Islands Dissolved 04-Nov-02 75. Electricidad Enron de Venezuela Holdings Ltd. Cayman Islands Dissolved 28-Dec-01 76. Electricidad Enron de Venezuela Ltd. Cayman Islands Dissolved 28-Dec-01 77. Electricite Du Benin Cayman Islands Dissolved 01-Oct-02 78. Electricite du Benin Holding Ltd. Cayman Islands Dissolved 01-Oct-02 79. Emprendimientos Internacionales S.A. Peru Dissolved 14-Jul-03 80. Empresa de Desarrollo Energetico S.R. Ltda. Peru Dissolved 14-Jul-03 81. Endeavour Development Company, L.L.C. DE Dissolved 15-Sep-03 82. Energia de Antioquia Holding Ltd. Cayman Islands Dissolved 04-Jul-02 83. Energia de Antioquia Ltd. Cayman Islands Dissolved 19-Jun-02 84. Energy Capital North America, L.L.C. DE Dissolved 12-Dec-01 85. Energy Generation Guhagar Ltd. Mauritius Dissolved 29-May -02 86. Enhance Recruitment Services I, LLC DE Dissolved 16-Jan-03 87. Enhance Recruitment Services II, LLC DE Dissolved 16-Jan-03 88. Enhance Recruitment Services, L.P. TX Dissolved 07-Jan-03 89. Ennovate Networks TBD Dissolved 18-Oct-02 90. Enron Acquisition IV Corp. DE Dissolved 10-Feb-03 91. Enron Administracion de Riesgos S. de R.L. de C.V. Mexico Dissolved 18-Jul-03 92. Enron Advertising, Inc. DE Dissolved 26-Aug-03 93. Enron Al Kamil Power Ltd. Cayman Islands Dissolved 17-Jan-03 94. Enron Algeria Ltd. Cayman Islands Dissolved 01-Oct-02 95. Enron Americas Limited Cayman Islands Dissolved 19-Jun-02 96. Enron APACHI Seismic Inc. DE Dissolved 19-Dec-02 97. Enron Asia Gas Transport Company Cayman Islands Dissolved 13-Nov-02 98. Enron Australia Energy Pty Limited Australia Dissolved 01-Mar-03 99. Enron Ba Ria Power Company Ltd. Cayman Islands Dissolved 04-Nov-02 100. Enron Bandwidth Canada, Inc. DE Dissolved 26-Aug-03 101. Enron Bandwidth, Inc. DE Dissolved 26-Aug-03 102. Enron Benin Power Holdings Ltd. Cayman Islands Dissolved 01-Oct-02 103. Enron Benin Power Ltd. Cayman Islands Dissolved 01-Oct-02 104. Enron Border Holdings Ltd. Cayman Islands Dissolved 04-Nov-02 105. Enron Border Investments Ltd. Cayman Islands Dissolved 04-Nov-02 106. Enron BPAC Ltd. Cayman Islands Dissolved 04-Nov-02 107. Enron Brazil Energy Investments Ltd. Cayman Islands Dissolved 19-Jun-02 108. Enron Brazil Light Holdings Ltd. Cayman Islands Dissolved 19-Jun-02 109. Enron Brazil Light Ltd. Cayman Islands Dissolved 04-Jul-02 110. Enron Brazil Northeast Development Ltd. Cayman Islands Dissolved 19-Jun-02 111. Enron Brazil Power Holdings 19 Ltd. Cayman Islands Dissolved 21-May -03 112. Enron Brazil Power Holdings 21 Ltd. Cayman Islands Dissolved 19-Jun-02 113. Enron Brazil Power Holdings 22 Ltd. Cayman Islands Dissolved 19-Jun-02 114. Enron Brazil Power Holdings 23 Ltd. Cayman Islands Dissolved 19-Jun-02 115. Enron Brazil Power Holdings 24 Ltd. Cayman Islands Dissolved 19-Jun-02 116. Enron Brazil Power Holdings 25 Ltd. Cayman Islands Dissolved 19-Jun-02 117. Enron Brazil Power Holdings IX Ltd. Cayman Islands Dissolved 19-Jun-02 118. Enron Brazil Power Holdings XIII Ltd. Cayman Islands Dissolved 19-Jun-02 119. Enron Brazil Power Holdings XIV Ltd. Cayman Islands Dissolved 21-May -03 120. Enron Brazil Power Holdings XV Ltd. Cayman Islands Dissolved 30-Jun-03 121. Enron Brazil Power Holdings XVI Ltd. Cayman Islands Dissolved 30-Jun-03 122. Enron Brazil Power Holdings XVII Ltd. Cayman Islands Dissolved 30-Jun-03 123. Enron Brazil Power Investments 19 Ltd. Cayman Islands Dissolved 21-May -03 124. Enron Brazil Power Investments 21 Ltd. Cayman Islands Dissolved 19-Jun-02 125. Enron Brazil Power Investments 22 Ltd. Cayman Islands Dissolved 19-Jun-02 126. Enron Brazil Power Investments 23 Ltd. Cayman Islands Dissolved 19-Jun-02 127. Enron Brazil Power Investments 24 Ltd. Cayman Islands Dissolved 19-Jun-02 128. Enron Brazil Power Investments 25 Ltd. Cayman Islands Dissolved 19-Jun-02 129. Enron Brazil Power Investments I Ltd. Cayman Islands Dissolved 17-Jun-02 130. Enron Brazil Power Investments IV Ltd. Cayman Islands Dissolved 21-May -03 131. Enron Brazil Power Investments IX Ltd. Cayman Islands Dissolved 19-Jun-02 132. Enron Brazil Power Investments XIII Ltd. Cayman Islands Dissolved 19-Jun-02 133. Enron Brazil Power Investments XIV Ltd. Cayman Islands Dissolved 21-May -03 134. Enron Brazil Power Investments XV Ltd. Cayman Islands Dissolved 30-Jun-03 135. Enron Brazil Power Investments XVI Ltd. Cayman Islands Dissolved 20-Feb-03 136. Enron Brazil Power Investments XVII Ltd. Cayman Islands Dissolved 30-Jun-03 137. Enron Broadband Services Belgium S.p.r.l. Belguim Dissolved 13-May -03 138. Enron Broadband Services Deutschland GmbH Germany Dissolved 13-May -03 139. Enron Broadband Services of Virginia, Inc. VA Dissolved 12-Sep-03 140. Enron Cambay Exploration Production Company Cayman Islands Dissolved 28-May -03 141. Enron Capital Trade Resources Korea Corp. DE Dissolved 02-Jan-03 142. Enron Capital Trade Resources Korea Corp. — Korean Branch Korea Dissolved 10-Oct-02 143. Enron Capital Trade Resources Mexico, S. de R. L. de C.V. Mexico Dissolved 18-Jul-02 144. Enron Caribbean Jamaica Barges Ltd. Netherlands Dissolved 19-Jun-02 145. Enron Caribe I Ltd. Cayman Islands Dissolved 19-Jun-02 146. Enron Caribe IV Holdings Ltd. Cayman Islands Dissolved 19-Jun-02 147. Enron Caribe IV Ltd. Cayman Islands Dissolved 19-Jun-02 148. Enron Caribe VII Holdings Ltd. Cayman Islands Dissolved 19-Jun-02 149. Enron Caribe VII Ltd. Cayman Islands Dissolved 19-Jun-02 150. Enron China Gas Pipelines Ltd. Cayman Islands Dissolved 01-Oct-02 151. Enron China Gas Transport Holdings Ltd. Cayman Islands Dissolved 01-Oct-02 152. Enron China Gas Transport Ltd. Cayman Islands Dissolved 01-Oct-02 153. Enron China Ltd. Cayman Islands Dissolved 01-Oct-02 154. Enron China Power Holdings Ltd. Cayman Islands Dissolved 23-Apr-03 155. Enron China Services LLC DE Dissolved 10-Oct-02 156. Enron CI-GH Pipeline Ltd. Cayman Islands Dissolved 04-Nov-02 157. Enron Clean Fuels (div. of Enron Ventures Corp.) N/A Dissolved 17-Jul-02 158. Enron Coal Asia Pacific Pty Limited Australia Dissolved 01-Mar-03 159. Enron Coal Company DE Dissolved 16-Oct-02 160. Enron Coal Pipeline Company DE Dissolved 16-Oct-02 161. Enron Colombia Energy Services Ltd. — Sucursal Colombia Colombia Dissolved 03-Mar-03 162. Enron Colombia Holdings de ECT Colombia Pipeline Holdings 3 Ltd. Compania, S. en C. Colombia Dissolved 02-Jan-03 163. Enron Colombia Power Marketing — Colombia Branch in Liquidation Colombia Dissolved 13-Mar-03 164. Enron Colombia Power Marketing Compania S.C.A., ESP Cayman Islands Dissolved 03-Jan-03 165. Enron Comercializadora de Energia Ltda. — Rio Branch Brazil Dissolved 17-Dec-01 166. Enron Comercializadora de Energia Ltda. — Salvador Branch Brazil Dissolved 17-Dec-01 167. Enron CPO Finance I, Inc. DE Dissolved 19-Dec-02 168. Enron CPO Finance II, Inc. TX Dissolved 19-Dec-02 169. Enron CPO Holdings Intermediate, L.P. DE Dissolved 19-Dec-02 170. Enron CPO Partners I, L.P. DE Dissolved 19-Dec-02 171. Enron CPO Partners II, Inc. DE Dissolved 19-Dec-02 172. Enron Credit Operations Limited England Dissolved 08-Oct-02 173. Enron Development (Philippines) Ltd. Cayman Islands Dissolved 17-Jan-03 174. Enron Development Corp. — UK Branch England Dissolved 14-May -03 175. Enron Development Spain Ltd. Cayman Islands Dissolved 29-May -02 176. Enron Development Turkey Ltd. Cayman Islands Dissolved 26-May -03 177. Enron Development Vietnam L.L.C. DE Dissolved 06-Nov-02 178. Enron Direct UK Limited England Dissolved 08-Oct-02 179. Enron Directors One Limited England Dissolved 08-Apr-03 180. Enron Directors Two Limited England Dissolved 29-Apr-03 181. Enron Direkt GmbH Germany Dissolved 13-May -03 182. Enron Distributed Energy Solutions, LLC DE Dissolved 10-Feb-03 183. Enron Distribution Services Company, LLC DE Dissolved 02-Jun-03 184. Enron Dominicana LNG Holdings Ltd. Cayman Islands Dissolved 08-Sep-03 185. Enron DRI Development Holdings Ltd. Cayman Islands Dissolved 17-Jan-03 186. Enron DRI Development Ltd. Cayman Islands Dissolved 17-Jan-03 187. Enron Ecuador Transportation Holdings Ltd. Cayman Islands Dissolved 19-Jun-02 188. Enron Ecuador Transportation Ltd. Cayman Islands Dissolved 19-Jun-02 189. Enron Egypt Power Ltd. Cayman Islands Dissolved 25-Apr-03 190. Enron El Salvador Power Holdings Ltd. Cayman Islands Dissolved 19-Jun-02 191. Enron El Salvador Power Ltd. Cayman Islands Dissolved 19-Jun-02 192. Enron Electric (Bolivia) Ltd. Cayman Islands Dissolved 19-Jun-02 193. Enron Electrica de Venezuela Holdings Ltd. Cayman Islands Dissolved 24-May -02 194. Enron Electrica de Venezuela I Ltd. Cayman Islands Dissolved 28-Dec-01 195. Enron Electrica de Venezuela Ltd. Cayman Islands Dissolved 24-May -02 196. Enron Energia de Bolivia Holdings Ltd. Cayman Islands Dissolved 17-Jan-03 197. Enron Energia de Bolivia Investments Ltd. Cayman Islands Dissolved 17-Jan-03 198. Enron Energy Marketing Colombia Ltd. Cayman Islands Dissolved 19-Jun-02 199. Enron Energy Services Belgium B.V.B.A. Belguim Dissolved 13-May -03 200. Enron Energy Services Capital Corp. DE Dissolved 22-Nov-02 201. Enron Energy Services Deutschland GmbH Germany Dissolved 13-May -03 202. Enron Energy Services Norway A.S. Norway Dissolved 17-Feb-03 203. Enron Energy Services Puerto Rico Corporation Puerto Rico Dissolved 08-Aug-03 204. Enron Equipment Company DE Dissolved 15-Aug-02 205. Enron Europe (Sites) Holdings Limited England Dissolved 15-Apr-03 206. Enron Europe (Sites) No. 2 Limited England Dissolved 15-Apr-03 207. Enron Europe EPC Services England Dissolved 19-Aug-03 208. Enron Europe Severnside (No. 2) Limited England Dissolved 15-Apr-03 209. Enron Europe Severnside Holdings Limited England Dissolved 14-Apr-03 210. Enron Export Sales Ltd. Barbados Dissolved 16-Apr-03 211. Enron Financial Limited England Dissolved 03-Jun-03 212. Enron Finland Energy Oy Finland Dissolved 29-Sep-03 213. Enron Fuels Caribbean, L.P. DE Dissolved 20-Aug-03 214. Enron Fuels Company I, LLC DE Dissolved 20-Aug-03 215. Enron Fuels Company II, LLC DE Dissolved 20-Aug-03 216. Enron Fuels Services India Ltd. Mauritius Dissolved 07-Jun-02 217. Enron Gamma Operations Ltd. Cayman Islands Dissolved 24-Apr-03 218. Enron Gas de Venezuela I Ltd. Cayman Islands Dissolved 24-May -02 219. Enron Gas de Venezuela Ltd. Cayman Islands Dissolved 04-May -02 220. Enron Gas Trade Processing Holdings Ltd. Cayman Islands Dissolved 19-Jun-02 221. Enron Gas Trade Processing Ltd. (NEW) Cayman Islands Dissolved 19-Jun-02 222. Enron Ghana Holdings Ltd. Cayman Islands Dissolved 30-Jun-03 223. Enron Ghana Investments Ltd. Cayman Islands Dissolved 30-Jun-03 224. Enron Ghana Ltd. Cayman Islands Dissolved 30-Jun-03 225. Enron Ghana Power Holdings Ltd. Cayman Islands Dissolved 01-Oct-02 226. Enron Global Semiconductor Services, L.P. DE Dissolved 26-Aug-03 227. Enron Guatemala Renewables Ltd. Cayman Islands Dissolved 17-Jun-03 228. Enron Gulf Coast Gathering Limited Partnership DE Dissolved 26-Jun-03 229. Enron Hong Kong Investments Ltd. Cayman Islands Dissolved 24-Apr-03 230. Enron Hong Kong LLC DE Dissolved 29-Aug-02 231. Enron Inchon Power Holdings Ltd. Cayman Islands Dissolved 01-Oct-02 232. Enron India Natural Gas, Inc. DE Dissolved 21-Oct-02 233. Enron India Power Ltd. Cayman Islands Dissolved 24-Apr-03 234. Enron India Regional Development Ltd. Mauritius Dissolved 07-Jun-02 235. Enron Indonesia Gas Ltd. Cayman Islands Dissolved 01-Oct-02 236. Enron Indonesia Pipeline Ltd. Cayman Islands Dissolved 01-Oct-02 237. Enron Intelligence Exchange Cayman Islands Dissolved 13-Nov-02 238. Enron International Argentina Transmission Investment Ltd. Cayman Islands Dissolved 04-Jul-02 239. Enron International Argentina Transmission Ltd. Cayman Islands Dissolved 04-Jul-02 240. Enron International Asia Pacific Ltd. Cayman Islands Dissolved 17-Jan-03 241. Enron International Australia Capital Ltd. Cayman Islands Dissolved 17-Jan-03 242. Enron International Australia Gas Ltd. Cayman Islands Dissolved 17-Jan-03 243. Enron International Australia Ltd. Cayman Islands Dissolved 31-Mar-03 244. Enron International Bach Ho Ltd. Cayman Islands Dissolved 01-Oct-02 245. Enron International Bahrain Ltd. Cayman Islands Dissolved 17-Jan-03 246. Enron International Bangladesh Ltd. Cayman Islands Dissolved 04-Jan-02 247. Enron International China Clean Energy Ltd. Cayman Islands Dissolved 04-Nov-02 248. Enron International China Gas Ltd. Cayman Islands Dissolved 24-Apr-03 249. Enron International Coastal Development Ltd. Mauritius Dissolved 07-Jun-02 250. Enron International Costa Rica Holdings Ltd. Cayman Islands Dissolved 29-Mar-02 251. Enron International CPO, Inc. DE Dissolved 19-Dec-02 252. Enron International CPO, L.P. DE Dissolved 19-Dec-02 253. Enron International CR Holdings Ltd. Cayman Islands Dissolved 04-Jul-02 254. Enron International CR Ltd. Cayman Islands Dissolved 29-Mar-03 255. Enron International Eastern India Operations Ltd. Mauritius Dissolved 13-Jun-02 256. Enron International Europe Corp. DE Dissolved 10-Oct-02 257. Enron International Gansu Gas Ltd. Cayman Islands Dissolved 17-Jan-03 258. Enron International Gas Sales Company DE Dissolved 07-Oct-02 259. Enron International Guatemala Ltd. Cayman Islands Dissolved 17-Jun-03 260. Enron International Hainan Pipeline Ltd. Cayman Islands Dissolved 17-Jan-03 261. Enron International Haripur Ltd. Cayman Islands Dissolved 04-Nov-02 262. Enron International Japan, LLC DE Dissolved 19-Dec-02 263. Enron International Johannesburg Ltd. Cayman Islands Dissolved 01-Oct-02 264. Enron International Kelatan Development Ltd. Cayman Islands Dissolved 01-Oct-02 265. Enron International Korea Energy Ltd. Cayman Islands Dissolved 01-Oct-02 266. Enron International Korea Investments Ltd. Cayman Islands Dissolved 17-Jan-03 267. Enron International Korea Operating Services Corp. DE Dissolved 19-Dec-02 268. Enron International Korean Steel Company Ltd. Cayman Islands Dissolved 17-Jan-03 269. Enron International Latin America Investments Ltd. Cayman Islands Dissolved 04-Jul-02 270. Enron International Latin America Ltd. Cayman Islands Dissolved 04-Jul-02 271. Enron International Mariana Holdings Ltd. Cayman Islands Dissolved 27-Feb-03 272. Enron International Mariana L.L.C. DE Dissolved 06-Feb-03 273. Enron International Mariana Power Inc. Northern Mariana Islands Dissolved 11-Dec-02 274. Enron International MHC Kannur Ltd Mauritius Dissolved 13-Jun-02 275. Enron International Mongolia Investments Ltd. Cayman Islands Dissolved 01-Oct-02 276. Enron International Mongolia Ltd. Cayman Islands Dissolved 01-Oct-02 277. Enron International Morocco Ltd. Cayman Islands Dissolved 24-Apr-03 278. Enron International Nigeria Gas Ltd. Cayman Islands Dissolved 01-Oct-02 279. Enron International Nigeria Ltd. Cayman Islands Dissolved 17-Jan-03 280. Enron International North America Asset Management Corp. DE Dissolved 13-Nov-02 281. Enron International North Bengal Holding Co. Ltd. Cayman Islands Dissolved 04-Nov-02 282. Enron International Philippines Energy Ltd. Cayman Islands Dissolved 17-Jan-03 283. Enron International Philippines Gas Ltd Cayman Islands Dissolved 01-Oct-02 284. Enron International Philippines Pipelines Ltd. Cayman Islands Dissolved 01-Oct-02 285. Enron International Pipegas MHC Ltd. Mauritius Dissolved 19-Jun-02 286. Enron International Rio Investments 1997 Ltd. Cayman Islands Dissolved 17-Jan-03 287. Enron International Siam Power Ltd. Cayman Islands Dissolved 01-Oct-02 288. Enron International Sichuan Gas Investments Ltd. Cayman Islands Dissolved 17-Jan-03 289. Enron International Sichuan Hydroelectric Ltd. Cayman Islands Dissolved 17-Jan-03 290. Enron International Taiwan Ltd. Cayman Islands Dissolved 17-Jan-03 291. Enron International Thai-Gen Holdings Ltd. Cayman Islands Dissolved 17-Jan-03 292. Enron International Thailand Ltd. Cayman Islands Dissolved 17-Jan-03 293. Enron International Thai-Lao Holdings Ltd. Cayman Islands Dissolved 17-Jan-03 294. Enron International Tianjin Power Ltd. Cayman Islands Dissolved 01-Oct-02 295. Enron International Tuas Ltd. Cayman Islands Dissolved 17-Jan-03 296. Enron International Uganda Ltd. Cayman Islands Dissolved 17-Jan-03 297. Enron International Xiamen PTA Ltd. Cayman Islands Dissolved 17-Jan-03 298. Enron International Zambia Holdings Ltd. Cayman Islands Dissolved 01-Oct-02 299. Enron International Zambia Investments Ltd. Cayman Islands Dissolved 01-Oct-02 300. Enron Japan Corp. Japan Dissolved 30-Sep-02 301. Enron Japan Funding Corp. Japan Dissolved 30-Sep-02 302. Enron Japan Marketing Corp. Japan Dissolved 30-Sep-02 303. Enron Japan Strategic Investments Ltd. Cayman Islands Dissolved 24-Apr-03 304. Enron Jebel Ali Power Ltd. Cayman Islands Dissolved 25-Apr-03 305. Enron Jubail Power Ltd. Cayman Islands Dissolved 17-Jan-03 306. Enron Korea Anyang/Buchon Power Ltd. Cayman Islands Dissolved 24-Apr-03 307. Enron Korea Gas Holdings Ltd. Cayman Islands Dissolved 04-Nov-02 308. Enron Korea Gas Investments LLC DE Dissolved 10-Oct-02 309. Enron Korea Seosan Power Ltd. Cayman Islands Dissolved 01-Oct-02 310. Enron KP3 Limited England Dissolved 07-Mar-03 311. Enron Liquid Hydrocarbons Latin America, Inc. DE Dissolved 20-Aug-03 312. Enron LNG Atlantic Ltd. Cayman Islands Dissolved 13-Nov-02 313. Enron LNG Holdings Ltd. Cayman Islands Dissolved 04-Nov-02 314. Enron LNG Investments Ltd. Cayman Islands Dissolved 04-Nov-02 315. Enron LNG Japan Ltd. Cayman Islands Dissolved 13-Nov-02 316. Enron LNG Middle East Ltd. Cayman Islands Dissolved 13-Nov-02 317. Enron LNG Services Ltd. Cayman Islands Dissolved 04-Nov-02 318. Enron Louisiana Transportation Company DE Dissolved 20-Aug-02 319. Enron Malaysia Power Holdings Ltd. Cayman Islands Dissolved 01-Oct-02 320. Enron Mariana Holdings Corp. DE Dissolved 19-Dec-02 321. Enron Mariana Power L.L.C. DE Dissolved 19-Dec-02 322. Enron Media Services, L.P. DE Dissolved 26-Aug-03 323. Enron Mexico Corp. DE Dissolved 02-Dec-02 324. Enron Mexico Holdings III L.L.C. DE Dissolved 02-Jan-03 325. Enron Mexico Holdings IV L.L.C. DE Dissolved 02-Jan-03 326. Enron Mexico Holdings XIV, L.L.C. DE Dissolved 12-Dec-02 327. Enron Mexico Holdings XV, L.L.C. DE Dissolved 12-Dec-02 328. Enron Mexico Holdings XVI, L.L.C. DE Dissolved 12-Dec-02 329. Enron Mexico Holdings XVII, L.L.C. DE Dissolved 12-Dec-02 330. Enron Mexico Holdings XVIII, L.L.C. DE Dissolved 12-Dec-02 331. Enron Mexico Risk Management, L.L.C. DE Dissolved 12-Dec-02 332. Enron MHC Ennore Ltd. Mauritius Dissolved 19-Jun-02 333. Enron MHC Gas Distribution Ltd. Mauritius Dissolved 19-Jun-02 334. Enron MHC Tamil Nadu Company Mauritius Dissolved 19-Jun-02 335. Enron Minerals Company DE Dissolved 16-Oct-02 336. Enron Minority Development Corp. DE Dissolved 09-May -03 337. Enron Morocco Ltd. Cayman Islands Dissolved 01-Oct-02 338. Enron Nigeria OM Limited Nigeria Dissolved 01-Mar-03 339. Enron Norway Invest Inc. DE Dissolved 21-Aug-02 340. Enron Oil Gas China International Ltd. Cayman Islands Dissolved 09-May -02 341. Enron Oil Gas China International Ltd. — Beijing representative office China Dissolved 13-May -02 342. Enron Olympus Cayman 1 Ltd. Cayman Islands Dissolved 29-May -02 343. Enron Olympus Cayman 2 Ltd. Cayman Islands Dissolved 29-May -02 344. Enron Olympus Cayman 3 Ltd. Cayman Islands Dissolved 29-May -02 345. Enron Olympus Holdings, Inc. DE Dissolved 07-Oct-02 346. Enron Oman Commodity Ltd. Cayman Islands Dissolved 25-Apr-03 347. Enron Oman Cooling Ltd. Cayman Islands Dissolved 25-Apr-03 348. Enron Oman Gas II Ltd. Cayman Islands Dissolved 25-Apr-03 349. Enron Oman Gas Ltd. Cayman Islands Dissolved 25-Apr-03 350. Enron Oman Gas Pipeline Operations Ltd. Cayman Islands Dissolved 25-Apr-03 351. Enron Oman Services Ltd. Cayman Islands Dissolved 25-Apr-03 352. Enron Operating Services Corp. DE Dissolved 19-Dec-02 353. Enron Operations, L.P. DE Dissolved 09-Oct-03 354. Enron Panama Energy Services Ltd. Cayman Islands Dissolved 24-Apr-03 355. Enron Paysandu Development Ltd. Cayman Islands Dissolved 04-Jul-02 356. Enron Paysandu Holdings Ltd. Cayman Islands Dissolved 30-Sep-02 357. Enron Peru Distribution Ltd. Cayman Islands Dissolved 04-Jul-02 358. Enron Peru Transportation Ltd. Cayman Islands Dissolved 04-Jul-02 359. Enron Philippines Hydroelectric Holdings Ltd. Cayman Islands Dissolved 17-Jan-03 360. Enron Philippines Hydroelectric Power Ltd. Cayman Islands Dissolved 17-Jan-03 361. Enron Pipeline Construction Company — India, Limited Partnership Cayman Islands Dissolved 02-Aug- 362. Enron Pipeline Uruguay Ltd. Cayman Islands Dissolved 04-Jul- 363. Enron Power Construction (Brasil) Ltda. — Cuiaba/Mato Grosso Branch Brazil Dissolved 12-May — 364. Enron Power Construction (Brasil) Ltda. — Rio Branch Brazil Dissolved 12-May — 365. Palestinian Autonomous Enron Power Construction Company — Gaza Strip Branch Territories Dissolved 08-Oct- 366. Enron Power Honduras S. de R. L. de C. V. Honduras Terminated 25-Aug- 367. Enron Power International Ltd. Cayman Islands Dissolved 04-Jul- 368. Enron Power Limited England Dissolved 16-Sep- 369. Enron Power Mato Grosso do Sul Holdings Ltd. Cayman Islands Dissolved 17-Jan- 370. Enron Power Mato Grosso do Sul Ltd. Cayman Islands Dissolved 17-Jan- 371. Enron Power Oil Supply Corp. DE Dissolved 19-Jan- 372. Enron PSB Marketing Holdings II Ltd. Cayman Islands Dissolved 17-Jan- 373. Enron PSB Marketing Holdings Ltd. Cayman Islands Dissolved 17-Jan- 374. Enron PSB Marketing Investments Ltd. Cayman Islands Dissolved 17-Jan- 375. Enron Puerto Suarez Holdings Ltd. Cayman Islands Dissolved 17-Jan- 376. Enron Puerto Suarez Investments Ltd. Cayman Islands Dissolved 17-Jan- 377. Enron Realty Advisors, Inc. DE Dissolved 10-Jul- 378. Enron Renovation Modernization MHC Ltd. Mauritius Dissolved 19-Jun- 379. Enron Reserve Holdings Turks and Caicos Islands Dissolved 28-Jan- 380. Enron Russia Development, Inc. DE Dissolved 16-Dec- 381. Enron S. A. Holdings Ltd. Cayman Islands Dissolved 17-Jan- 382. Enron S. A. Investments Ltd. Cayman Islands Dissolved 17-Jan- 383. Enron Sacramento Basin, L.L.C. DE Dissolved 02-Jan- 384. Enron SAM Border Ltd. Cayman Islands Dissolved 07-Apr- 385. Enron Saudi Energy Ltd. Cayman Islands Dissolved 25-Apr- 386. Enron Saudi Holdings Ltd. Cayman Islands Dissolved 25-Apr- 387. Enron SB Operations Maintenance Limited England Dissolved 05-Aug- 388. Enron Servicios de Electricidad Colombia Ltd. Cayman Islands Dissolved 04-Nov- 389. Enron Servicios de Electricidad Holdings Ltd. Cayman Islands Dissolved 13-Nov- 390. Enron Servicios de Energia S.R.L. Argentina Dissolved 29-Oct- 391. Enron Servicios Energeticos Holdings Ltd. Cayman Islands Dissolved 17-Jan- 392. Enron Servicios Energeticos Ltd. Cayman Islands Dissolved 17-Jan- 393. Enron Servicos de Energia Ltda. Brazil Dissolved 26-Dec- 394. Enron Shuweihat Power Company Cayman Islands Dissolved 17-Jan- 395. Enron Siam Energy Holdings Ltd. Cayman Islands Dissolved 01-Oct- 396. Enron Siam Energy Ltd. Mauritius Dissolved 01-Jul-02 397. Enron Sichuan Holdings Ltd. Cayman Islands Dissolved 01-Oct-02 398. Enron Sichuan Investments Ltd. Cayman Islands Dissolved 01-Oct-02 399. Enron Sichuan Ltd. Cayman Islands Dissolved 04-Nov-02 400. Enron Soc Trang Power Holdings I Ltd. Cayman Islands Dissolved 24-Apr-03 401. Enron Soc Trang Power Holdings II Ltd. Cayman Islands Dissolved 24-Apr-03 402. Enron Soc Trang Power Holdings, Ltd. Cayman Islands Dissolved 24-Apr-03 403. Enron South Africa Ltd. Cayman Islands Dissolved 17-Jan-03 404. Enron South Asia LLC DE Dissolved 19-Dec-02 405. Enron Sports Corp. DE Dissolved 28-Aug-03 406. Enron Taiwan Power Holdings Ltd. Cayman Islands Dissolved 04-Nov-02 407. Enron Taweelah Power Company Cayman Islands Dissolved 17-Jan-03 408. Enron Technology Trading, Inc. DE Dissolved 12-Dec-02 409. Enron Termoflores Ltd. Cayman Islands Dissolved 04-Jul-02 410. Enron Thai Holdings Ltd. Cayman Islands Dissolved 04-Nov-02 411. Enron Thailand Ltd. Cayman Islands Dissolved 04-Nov-02 412. Enron Trading Limited Cayman Islands Dissolved 06-Jun-03 413. Enron Transport and Storage, a division of TW N/A Dissolved 13-May -03 414. Enron Transportation Services Ltd. Cayman Islands Dissolved 21-May -03 415. Enron Turkey Corp. DE Dissolved 21-Aug-02 416. Enron Venezolana de Calibracion Holdings Ltd. Cayman Islands Dissolved 24-May -02 417. Enron Venezolana de Calibracion Ltd. Cayman Islands Dissolved 24-May -02 418. Enron Venezuela Energy Services Ltd. Cayman Islands Dissolved 24-Apr-03 419. Enron Venezuela Services, Inc. DE Dissolved 17-Jan-02 420. Enron VenSteel Ltd. Cayman Islands Dissolved 28-Dec-01 421. Enron Victoria Power Ltd. Cayman Islands Dissolved 17-Jan-03 422. Enron Vietnam B.R. Investments Ltd. Cayman Islands Dissolved 04-Nov-02 423. Enron Vietnam Power Ltd. Cayman Islands Dissolved 04-Nov-02 424. Enron Washington, Inc. DE Dissolved 07-Oct-02 425. Enron West Africa Pipeline Ltd. Cayman Islands Dissolved 17-Jan-03 426. Enron West Africa Power Ltd. Cayman Islands Dissolved 17-Jan-03 427. Enron Wind Funding LLC DE Dissolved 08-Nov-02 428. Enron Wind Indian Mesa I LLC DE Dissolved 08-Nov-02 429. Enron Wind Indian Mesa II LLC DE Dissolved 08-Nov-02 430. Enron Wind Indian Mesa III LLC DE Dissolved 08-Nov-02 431. Enron Wind Midwest LLC DE Dissolved 15-Aug-02 432. Enron Wind Overseas Contractors Limited England Dissolved 22-Jul-03 433. Enron Wind Overseas Maintenance Limited England Dissolved 22-Jul-03 434. Enron Wind Palm Springs LLC DE Dissolved 15-Nov-02 435. Enron Wind Southwest Texas I LLC DE Dissolved 08-Nov-02 436. Enron Wind Texas Panhandle I LLC DE Dissolved 08-Nov-02 437. Enron Xcelerator Services Operations, Inc. DE Dissolved 02-Dec-02 438. Enron Xcelerator Services, Inc. DE Dissolved 02-Dec-02 439. EnSerCo Offshore, L.L.C. DE Dissolved 29-Aug-03 440. EnSerCo, Inc. DE Dissolved 27-May -03 441. EOC Human Resources Division (div of Enron Operations Services Corp.) N/A Dissolved 13-May -03 442. EOC Legal Group Division (div of Enron Operations Services Corp.) N/A Dissolved 13-May -03 443. EOGI — China, Inc. DE Dissolved 27-Aug-02 444. EOGI China Company Cayman Islands Dissolved 09-Oct-03 445. ET Power 2 LLC DE Dissolved 09-May -03 446. European Power Investments Limited England Dissolved 22-Apr-03 447. Finance Accounting Division (div of Enron Operations Services Corp.) N/A Dissolved 13-May -03 448. Fulton Power I, L.L.C. DE Dissolved 15-Sep-03 449. Gas Trade Servicios Investments 1 Ltda. Cayman Islands Dissolved 30-Dec-01 450. Gazoduc du Benin Cayman Islands Dissolved 01-Oct-02 451. Gazoduc du Benin Holding Ltd. Cayman Islands Dissolved 01-Oct-02 452. Geneval Ltd. Cayman Islands Dissolved 28-Dec-01 453. G-Future, L.L.C. DE Dissolved 23-Oct-02 454. Global Division of EOC (div of Enron Operations Services N/A Dissolved 13-May -03 Corp.) 455. Godwit 1 Limited England Dissolved 01-Jul-03 456. Godwit 10 Limited England Dissolved 01-Jul-03 457. Godwit 11 Limited England Dissolved 22-Jul-03 458. Godwit 12 Limited England Dissolved 01-Jul-03 459. Godwit 13 Limited England Dissolved 01-Jul-03 460. Godwit 14 Limited England Dissolved 01-Jul-03 461. Godwit 15 Limited England Dissolved 01-Jul-03 462. Godwit 16 Limited England Dissolved 01-Jul-03 463. Godwit 17 Limited England Dissolved 01-Jul-03 464. Godwit 18 Limited England Dissolved 01-Jul-03 465. Godwit 19 Limited England Dissolved 01-Jul-03 466. Godwit 2 Limited England Dissolved 01-Jul-03 467. Godwit 20 Limited England Dissolved 01-Jul-03 468. Godwit 21 Limited England Dissolved 01-Jul-03 469. Godwit 22 Limited England Dissolved 01-Jul-03 470. Godwit 23 Limited England Dissolved 01-Jul-03 471. Godwit 24 Limited England Dissolved 01-Jul-03 472. Godwit 25 Limited England Dissolved 29-Jul-03 473. Godwit 26 Limited England Dissolved 15-Jul-03 474. Godwit 27 Limited England Dissolved 15-Jul-03 475. Godwit 28 Limited England Dissolved 01-Jul-03 476. Godwit 29 Limited England Dissolved 01-Jul-03 477. Godwit 3 Limited England Dissolved 15-Jul-03 478. Godwit 30 Limited England Dissolved 29-Jul-03 479. Godwit 31 Limited England Dissolved 01-Jul-03 480. Godwit 32 Limited England Dissolved 23-Sep-03 481. Godwit 33 Limited England Dissolved 23-Sep-03 482. Godwit 34 Limited England Dissolved 08-Jul-03 483. Godwit 35 Limited England Dissolved 01-Jul-03 484. Godwit 36 Limited England Dissolved 01-Jul-03 485. Godwit 37 Limited England Dissolved 01-Jul-03 486. Godwit 38 Limited England Dissolved 01-Jul-03 487. Godwit 39 Limited England Dissolved 01-Jul-03 488. Godwit 4 Limited England Dissolved 15-Jul-03 489. Godwit 40 Limited England Dissolved 01-Jul-03 490. Godwit 41 Limited England Dissolved 09-Sep-03 491. Godwit 42 Limited England Dissolved 01-Jul-03 492. Godwit 43 Limited England Dissolved 01-Jul-03 493. Godwit 44 Limited England Dissolved 01-Jul-03 494. Godwit 45 Limited England Dissolved 01-Jul-03 495. Godwit 46 Limited England Dissolved 01-Jul-03 496. Godwit 47 Limited England Dissolved 01-Jul-03 497. Godwit 48 Limited England Dissolved 01-Jul-03 498. Godwit 49 Limited England Dissolved 14-Oct-03 499. Godwit 5 Limited England Dissolved 01-Jul-03 500. Godwit 6 Limited England Dissolved 01-Jul-03 501. Godwit 7 Limited England Dissolved 01-Jul-03 502. Godwit 8 Limited England Dissolved 01-Jul-03 503. Godwit 9 Limited England Dissolved 01-Jul-03 504. Gotham Energy, L.L.C. DE Dissolved 15-Sep-03 505. Gotham Land Development Company, LLC DE Dissolved 15-Sep-03 506. G-Past, L.L.C. DE Dissolved 23-Oct-02 507. G-Present, L.L.C. DE Dissolved 23-Oct 508. Grand Slam Parking, Inc. DE Dissolved 07-Oct 509. Green Power Partners II LLC DE Dissolved 13-May 510. Grid Integrals Investment India Private Limited India, Maharashtra Dissolved 08-Jan 511. Grimes Development, LLC DE Dissolved 15-Sep 512. Guangdong LNG Holdings Cayman Island Dissolved 13-Nov 513. Gulf Coast Operations, a division of Enron Operations, L.P.N/A Dissolved 13-May 514. Half Dome LLC DE Dissolved 19-Dec 515. Hardcastle Power I, LLC DE Dissolved 15-Sep 516. Homestead Development Company, LLC DE Dissolved 15-Sep 517. Hoosier Land Development Company, L.L.C. DE Dissolved 15-Sep 518. Humboldt District Energy Facility, L.L.C. DE Dissolved 15-Sep 519. India Electric Maintenance Ltd. Cayman Islands Dissolved 04-Nov 520. Indian Mesa Power III LP DE Dissolved 15-Nov 521. Industrias Electricas de Ventane I Ltd. Cayman Islands Dissolved 28-Dec 522. Inversiones Electricas del Caribe Holdings Ltd. Cayman Islands Dissolved 24-May 523. Inversiones Electricas del Caribe Ltd. Cayman Islands Dissolved 24-May 524. Isle of Grain Limited England Dissolved 25-Mar 525. JEDI — Lewis Holdings, L.P. DE Dissolved 28-Oct 526. JEDI — Lewis, L.L.C. DE Dissolved 15-Oct 527. JEDI II Sacramento Basin, L.L.C. DE Dissolved 15-Oct 528. Kafus Environmental Industries Ltd. TBD Dissolved 24-Jul 529. Lake Elsinore Advanced Pump Storage, L.L.C. DE Dissolved 15-Sep 530. Leaf River Pulp Company, LLC DE Dissolved 04-Jun 531. Legacy Land Development Company, L.L.C. DE Dissolved 15-Sep 532. LEXI, Inc. DE Dissolved 16-May 533. Liberty Land Development Company, L.L.C. DE Dissolved 15-Sep 534. LNG Energy, L.L.C DE Dissolved 12-May 535. Long Beach District Energy Facility, LLC DE Dissolved 15-Sep 536. Long Beach Power Distribution Company, LLC DE Dissolved 15-Sep 537. Los Banos Energy Facility, LLC DE Dissolved 15-Sep 538. Louisa Development Company, L.L.C. DE Dissolved 15-Sep 539. Mavrix Transportation Trading Corp. DE Dissolved 20-Aug 540. Memphis Junction Power I, LLC DE Dissolved 15-Sep 541. Merchant Energy Ventures II, LLC DE Dissolved 15-Sep 542. Mercury Technology Finance, L.L.C. DE Dissolved 24-Sep 543. Met Land Development Company, LLC DE Dissolved 15-Sep 544. Metgas Dholka Ltd. Cayman Islands Dissolved 24-Apr 545. Midwest Power Funding LLC DE Dissolved 08-Nov-02 546. Millenium Energy Ltd. Cayman Islands Dissolved 04-Jul-02 547. Montague Development, LLC DE Dissolved 15-Sep-03 548. Mynydd Eleri Limited Cayman Islands Dissolved 27-Aug-02 549. Mynydd Gorddu Investment Company, LLC Cayman Islands Dissolved 27-Aug-02 550. NBIL I, L.L.C. DE Dissolved 19-Jun-02 551. NBIL II, L.L.C. DE Dissolved 19-Jun-02 552. NEPCO / DICK, A Joint Venture TBD Dissolved 20-May -02 553. NEPCO Procurement Company, a division of Enron Equipment Procurement N/A Dissolved 15-May -03 554. New Horizons Holdings Ltd. Cayman Islands Dissolved 17-Jan-03 555. North Haven Energy Park, L.L.C. DE Dissolved 15-Sep-03 556. North Thames Power Company Limited England Dissolved 03-Jun-03 557. OBI-1 Holdings, L.L.C. DE Dissolved 29-Aug-03 558. Oilfield Business Investments-1, L.L.C. DE Dissolved 29-Aug-03 559. Oita Power Limited Cayman Islands Dissolved 30-Jun-03 560. Oklahoma Power Partners L.L.C. DE Dissolved 08-Nov-02 561. One Summer Street CIF LLC DE Dissolved 10-Oct-02 562. Onondaga Cogeneration Limited Partnership N.Y. Dissolved 15-Jul-03 563. Onondaga Energy Venture, L.L.C. DE Dissolved 12-Mar-03 564. Operaciones Energeticas del Peru S.A. Peru Dissolved 14-Jul-03 565. Operations Technical Support (div of Enron Operations Services Corp.) N/A Dissolved 13-May -03 566. OTS Division (division of Enron Operations Services Corp.) N/A Dissolved 13-May -03 567. Pacific Northwest Power Partners I LLC DE Dissolved 28-Oct-02 568. Pacific Northwest Power Partners II LLC DE Dissolved 28-Oct-02 569. Pacific Northwest Power Partners III LLC DE Dissolved 28-Oct-02 570. Pacific Northwest Power Partners IV LLC DE Dissolved 28-Oct-02 571. Pacific Northwest Power Partners V LLC DE Dissolved 28-Oct-02 572. Pacific Northwest Power Partners VI LLC DE Dissolved 28-Oct-02 573. Painted Hills Power Partners I LLC DE Dissolved 08-Nov-02 574. Pakistan Construction Services, Inc. DE Dissolved 12-Aug-02 575. Palm Springs Power Partners LLC DE Dissolved 27-Aug-02 576. Patriot Land Development Company, L.L.C. DE Dissolved 15-Sep-03 577. Pelican 100 (UK) Limited England Dissolved 17-Jun-03 578. Pikes Peak Power, L.L.C. DE Dissolved 15-Sep-03 579. Pleasanton Local Reliability Facility, L.L.C. DE Dissolved 15-Sep-03 580. Port Arthur Olefins, L.L.C. DE Dissolved 05-Feb-03 581. Portland General Property Holdings, Inc. TX Dissolved 30-Dec-02 582. Power Generation Investco, L.L.C. DE Dissolved 15-Sep-03 583. Power Technologies Investment India Private Limited India, Maharashtra Dissolved 08-Jan-02 584. Prairie Hawk, Inc. DE Dissolved 17-Dec-02 585. r2 Limited Bermuda Dissolved 23-Jun-02 586. Rocky Mountain Power Partners LLC DE Dissolved 08-Nov-02 587. Salus Media Inc. CA Dissolved 18-Oct-02 588. SII UK Limited England Dissolved 25-Nov-02 589. Silkroad Holdings, Ltd. Cayman Islands Dissolved 01-Oct-02 590. Southwest Texas Power Partners I LP DE Dissolved 08-Nov-02 591. Sports Facilities, L.P. TX Dissolved 22-Apr-02 592. Sports Financing Corp. DE Dissolved 24-Apr-02 593. Sprague Energy Park, L.L.C. DE Dissolved 15-Sep-03 594. Superior Construction Company — Cayman Islands Branch Cayman Islands Dissolved 26-May -03 595. Swee'P, L.L.C. DE Dissolved 12-Sep-02 596. TDE Mauritius Ltd. Mauritius Dissolved 19-Jun-02 597. Teeside Operations Limited England Dissolved 01-Jul-03 598. Teesside Operations (Holdings) 4 Limited England Dissolved 03-Jun-03 599. Texas Panhandle Power Partners I LP DE Dissolved 08-Nov-02 600. The Bentley Company I DE Dissolved 08-Jul-02 601. The Meritus Foundation CA Dissolved 15-May -02 602. Tigre Trust DE Dissolved 13-Mar-03 603. Transborder Gas Services II Ltd. Cayman Islands Dissolved 26-May -03 604. Transborder Shipping Services Ltd. Cayman Islands Dissolved 26-May -03 605. Transgulf Pipeline Company FL Dissolved 01-Nov-02 606. Transportadora de Gas Oriental Holdings Ltd. Cayman Islands Dissolved 28-Dec-01 607. Transportadora de Gas Oriental Ltd. Cayman Islands Dissolved 28-Dec-01 608. Transportation Trading Services Company DE Dissolved 20-Aug-02 609. TSJ Co., L.L.C. DE Dissolved 10-Oct-02 610. Tule Hub Services Company OR Dissolved 01-Dec-03 611. TVC Communications Ltd. Cayman Islands Dissolved 04-Jul-02 612. Underwood Development Company, L.L.C. DE Dissolved 15-Sep-03 613. Verdenergia Enron de Puerto Rico, Inc. DE Dissolved 28-Oct-02 614. Visum Soft LLC DE Dissolved 28-Oct-02 615. Voyager Development Company, L.L.C. DE Dissolved 15-Sep-03 616. Vung Tau Power Ltd. Cayman Islands Dissolved 04-Nov-02 617. Water2Water Corp. DE Dissolved 09-May -03 618. WaterDesk Corp. DE Dissolved 12-Nov-03 619. Yamaguchi Power Limited Cayman Islands Dissolved 29-Jul-03 620. Zond Maine Development Corporation CA Dissolved 27-Dec-02 621. Zond Power Partners of Chandras LLC Cayman Islands Dissolved 27-Aug-02 622. Zond Power Partners of Megali Vrissi LLC Cayman Islands Dissolved 27-Aug-02 623. Zond Power Partners of Mynydd Gorddu LLC Cayman Islands Dissolved 27-Aug-02

Appendix S: Additional Pending Avoidance Actions

Appendix S: Additional Pending Avoidance Actions

This Appendix contains a list of currently pending adversary proceedings wherein the Debtors and certain of their affiliates seek to recover preferential transfers or fraudulent conveyances that are not otherwise discussed in the Disclosure Statement. Refer to Sections IV.C.1.b., "Certain Pending Avoidance Actions" and IV.E., "Avoidance Actions" for additional information regarding pending preference and avoidance actions. In conjunction with the filing of the currently pending avoidance actions, the Debtors have made a good faith determination that the respective plaintiff-Debtors to such actions were insolvent at the relevant times. Each of these adversaries is either in the very early stages of discovery or the deadline for filing an answer had not yet expired. As the Debtors continue their diligence efforts, the Debtors may identify additional avoidance actions not reflected herein. As such, the Debtors reserve the right to identify and institute additional avoidance actions and do not waive any rights with respect thereto. Refer to Appendix O-II for a list of potential avoidance actions that the Debtors and/or certain non-Debtor affiliates may elect to bring. Transferee/Defendant Adversary Proceeding Plaintiff(s) Transfer Amount and/or No. Recovery Sought

115 NE THIRD AVENUE LLC 03-92920 ENE, EPSC $187,327.52 1ST DEGREE MECHANICAL 03-92713 ENE, INTEGRATED PROCESS TECHNOLOGIES L.L.C. $23,000.00 A T KEARNEY 03-04583 ENE, EGM $250,000.00 AALBORG INDUSTRIES INC 03-92923 ENE, NEPCO PROCUREMENT CO. $6,387,329.25 ABACO MANAGEMENT CO 03-92928 ENE, INTEGRATED PROCESS TECHNOLOGIES L.L.C. $21,017.65 ABB AUTOMATION INC 03-92946 ENE, GARDEN STATE, NEPCO $164,564.52 ABB LUMMUS GLOBAL INC 03-04569 ENE, EECC $398,161.76 ABB POWER T D CO INC 03-92953 ENE, NEPCO, GARDEN STATE $1,451,939.00 ABC ELECTRIC 03-92958 ENE, EESNA $72,541.00 ABCO INDUSTRIES 03-92968 ENE, INTEGRATED PROCESS TECHNOLOGIES $1,043,637.00 AC ENERGY SYSTEMS INC 03-91430 ENE, EESNA $125,000.82 ACS INC 03-92973 ENE, NEPCO $88,904.86 ACCENTURE LLP 03-93466 ENE, ENW, ECT, ECI, EESI, ENA $5,291,549.00 ACTION COMMUNICATIONS INC 03-92980 ENE, NEPCO $251,681.67 ACTION ELECTRIC CO INC 03-06265 ENE, EESI $450,525.69 ADAPTIVE CONTROL SYSTEMS 03-91450 ENE, EESNA $41,200.00 ADESTA COMMUNICATIONS INC 03-92986 ENE, EBS $379,609.72 ADR CONSULTING INC. 03-92992 ENE, NEPCO $90,212.60 ADVANCED MOBILE POWER 03-92999 ENE, ENA $1,060,000.00 SYSTEMS LLC ADVANTAGE ENERGY GROUP INC 03-06264 ENE, EESI, EESNA $247,270.00 AEP PRO SERVICE INC 03-93004 ENE, NEPCO $248,589.88 AET-ADVANCED ELECTRICAL 03-93011 ENE, NEPCO $260,332.00 TESTING AGUIRRE CONCRETE 03-93016 ENE, NEPCO $26,500.00 AIR COMFORT CORP 03-93018 ENE, EESNA $22,474.50 AIR EQUIPMENT INC 03-91460 ENE, EESNA $118,584.00 AIR LIQUIDE AMERICA CORP 03-93020 ENE, EGP $24,418.81 AIR POLLUTION TESTING INC 03-93036 ENE, NEPCO $120,501.00 AIR POWER OF NEW ENGLAND 03-93042 ENE, EESNA $58,087.00 AIR QUALITY MANAGEMENT 03-92766 ENE, ENA $121,481.84 SERVICES AIR SEA BROKER D/B/A/ ASB-AIR 03-92711 ENE, EEPC $51,000.00 ALAN ZIPERSTEIN 03-93048 ENE, EESO $21,478.00 ALFA LAVAL INC 03-93057 ENE, EEPC $1,624,864.50 ALL CRANE OF GEORGIA INC 03-93067 ENE, NEPCO, NEPCO POWER PROCUREMENT $59,291.38 ALLAN ELECTRIC COMPANY INC 03-93075 ENE, GARDEN STATE $53,010.00 ALLEN CONCRETE OF BLYTHEVILLE 03-93080 ENE, NEPCO $72,832.80 INC ALSCHULER GROSSMAN STEIN 03-93468 ENE, ENA $190,091.25 KAHAN ALTER ASSET MANAGEMENT INC. 03-92718 ENE, ENA, EGM $90,235.85 AMEC E C SERVICES INC 03-93470 ENE, ENA, GARDEN STATE $666,495.55 AMERICAN ARBITRATION 03-93394 EECC, ENE $27,600.00 ASSOCIATION AMERICAN CAST IRON PIPE CO. 03-92719 ENE, PIPELINE SERVICES $3,272,253.92 AMERICAN EXPRESS 03-93090 ENE, NEPCO, ENIL, APACHI, ENRON SOUTH AMERICA, $766,553.36 ECB AMERICAN HEATING CO 03-93097 ENE, EESNA $21,884.00 AMERICAN SKIING CO 03-93103 ENE, EESO $112,071.78 AMERICAN STEEL CO 03-93107 ENE, NEPCO $34,490.00 AMTECH LIGHTING SERVICES CO 03-06262 ENE, EESNA $25,766.18 AN-COR INDUSTRIAL PLASTICS INC 03-91471 ENE, ENRON POWER (PUERTO RICO), INC. $100,728.00 ANDERSON WATER SYSTEM LTD 03-93117 ENE, NEPCO $477,344.00 ANDRITZ RUTHNER INC 03-93126 ENE, GARDEN STATE $22,370.79 ANRITSU CO 03-91316 ENE, COMMUNICATIONS LEASING $153,086.22 ANSALDO COEMSA SA 03-93135 ENE, NEPCO PROCUREMENT CO. $218,810.00 ANTHONY THOMPSON 03-93139 ENE, EECC $20,000.00 APPLIED ENGINEERING SERVICES 03-92722 ENE, EESNA $31,271.37 APPLIED METERING TECHNOLOGIES 03-92723 ENE, EEMC, EESO $126,314.27 AQUALINE RESOURCES INC 03-93151 ENE, INTEGRATED PROCESS TECHNOLOGIES LLC, $389,799.47 EESNA, EESI AQUATECH INTERNATIONAL 03-93157 ENE, NEPCO $95,109.25 CORPORATION ARISTOTLE PUBLISHING 03-91140 ENE $47,000.00 ARIZONA GLOVE SAFETY 03-93181 ENE, NEPCO $23,782.00 ARKLATEX TRUCK EQUIPMENT 03-93196 ENE, NEPCO $20,000.00 CORP ARMOR GENERAL CONTRACTORS INC 03-93199 ENE, INTEGRATED PROCESS TECHNOLOGIES LLC $20,325.50 ARMOR GROUP 03-92725 ENE, ENA $22,212.00 ARMSTRONG TRACE 03-93204 ENE, NEPCO $123,199.02 ARNECK INT'L 03-92727 ENE, EEPC $188,997.00 ARNOLD PORTER 03-93396 ENE, ENA, ENRON WHOLESALE SERVICES $29,881.50 ASSET SECURITIZATION COOP 03-93210 ENE, ENA $5,075,715.03 ASTEN JOHNSON 03-93220 ENE, GARDEN STATE $22,789.52 ATT 03-92890 ENE, ENA, ENW, NEPCO, INTEGRATED PROCESS $3,479,814.95 TECHNOLOGIES LLC, EESO, EBS ATLAS POWER INC 03-93223 ENE, NEPCO $80,251.80 ATWOOD MORRILL CO INC 03-93231 ENE, NEPCO PROCUREMENT CO. $119,700.00 AUSPEX SYSTEMS INC D/B/A 03-92730 ENE, ENW $43,906.21 GLASSHOUSE TECHNOLOGIES AUSTEC SERVICES INC 03-91447 ENE, EBS $172,415.10 AUTOMOTIVE RENTALS INC 03-93235 ENE, NEPCO $242,627.52 AVAYA INC. 03-92731 ENE, ENA, EGM, ENW $3,535,396.83 AVCA CORPORATION 03-93242 ENE, EESNA $392,190.17 AVIOR NETWORKS INC 03-04578 ENE, EBS $24,000.00 AVIS RENT A CAR SYSTEM INC 03-93247 ENE, NEPCO $113,689.33 AVISTAR SYSTEMS 03-91148 ENE, ENW, ENA $81,281.60 AVTECH INC. 03-93251 ENE, EESNA $510,887.85 AVW AUDIO VISUAL 03-08898 ENE, EPSC $139,274.04 AZTEC FACILITY SERVICES 03-92733 ENE, EPSC $859,196.98 B A REDMOND PARTNERS LTD 03-93288 ENE $255,036.97 B J INDUSTRIAL SUPPLY 03-93256 ENE, NEPCO $32,646.20 BAKER ROBBINS COMPANY 03-92550 ENE 23,968.00 BAKER ROBBINS COMPANY 03-92401 ENE, ENW $71,485.00 BAKER TANKS INC 03-93260 ENE, NEPCO $52,470.00 BAKER/MO SERVICES, INC. 03-91152 ENE, NEW ALBANY POWER, I, L.L.C. $35,193.68 BANCA NAZIONALE DEL LAVORO 03-92769 ENE, EPMI $85,457.76 BANDS COMPANY INC. 03-92735 ENE, EESI $28,301.52 BANK OFFICE INTERIORS 03-93265 ENE, NEPCO $100,022.56 BANK ONE 03-93270 ENE, EBS $101,583.89 BANNER INDUSTRIAL SUPPLY 03-93295 ENE, NEPCO PROCUREMENT CO. $32,283.00 BARNHART CRANE RIGGING CO 03-93298 ENE, NEPCO $579,146.90 BARR-ROSIN 03-93300 ENE, GARDEN STATE $35,600.00 BARTON CREEK RESORT 03-93541 ENE, EESO $51,467.26 BARTON CREEK RESORT 03-92567 ENE, EESO $51,467.26 BASSETT MECHANICAL 03-92772 ENE, EESNA $70,200.00 BAUZA DAVILA 03-93462 ENE, ECB $792,095.89 BC MASTIN CO. 03-93506 ENE, ENW $25,002.00 BDT ENGINEERING-BALCKE DURR 03-92778 ENE, EECC $35,000.00 INC. BEACH SOFTWARE 03-93303 ENE, NEPCO $63,717.47 BEARCOM 03-93304 ENE, NEPCO $21,622.00 BELENOS 03-91160 ENE, EBS $35,625.00 BENNETT JONES LLP 03-93473 ENE, ENA, EIM $72,868.38 BENNETT STEEL INC 03-93308 ENE, NEPCO PROCUREMENT CO. $74,350.00 BERGER IRON WORKS, INC. 03-92654 ENE, SSLC $485,881.26 BERKEL CO 03-93312 ENE, NEPCO $83,077.05 BFG IMMOBILIEN 03-93317 ENE, ENA $74,703.06 BIDDING NETWORK 03-91126 ENE $20,000.00 BLOCK ELECTRIC CO. 03-92789 ENE, EESNA $195,300.00 BLOOMBERG L.P. 03-93479 ENE, ENW $1,101,523.48 BLU CONSTRUCTION INC. 03-92793 ENE, EGP $29,900.00 BOILERMAKERS HEALTH WELFARE 03-93321 ENE, EPICC $55,757.02 FUND BORDEN COUNTY 03-93325 ENE, PIPELINE SERVICES $39,319.61 BORDER STATES ELECTRIC SUPPLY 03-93328 ENE, NEPCO $130,537.72 BOWNE BUSINESS SERVICES INC. 03-92891 ENE, EPSC $1,332,399.24 BRACKETT GREEN USA INC 03-93335 ENE, NEPCO $174,788.00 BRENNAN INDUSTRIAL CONT 03-93339 ENE, GARDEN STATE $65,416.81 BRETFORD MANUFACTURING INC 03-93342 ENE $139,380.67 BRITAIN ELECTRIC CORPORATION 03-92406 ENE, EPSC $289,752.51 BRITISH CONSTRUCTION GRP LTD 03-93345 ENE, EEPC $443,003.00 BROBECK PHLEGER HARRISON LLP 03-93491 ENE, ENA, EESI $2,483,734.62 BRONCO CONSTRUCTION 03-93350 ENE, NEPCO PROCUREMENT CO. $338,390.64 BROOK ENERGY SERVICES INC 03-93353 ENE, EESNA $144,142.20 BROWN ROOT INC 03-93355 ENE, EGP $269,226.50 BROWNWILLIAMSMOOREHEAD 03-92776 ENE, ENA $40,651.31 QUINN BRUNS BROS PROCESSING 03-93354 ENE, EESNA $25,695.00 EQUIPMENT BUCHANAN INGERSOLL 03-93495 ENE, ENA $179,073.15 BULK-TAINERS CORPORATION 03-93356 ENE, NEPCO $33,628.80 BURNS DELATTE MCCOY INC 03-92915 ENE, EPSC $270,180.97 C H MURPHY/CLARK-ULLMAN INC 03-92917 ENE, NEPCO $45,590.00 C K SYSTEMS 03-92799 ENE, ENA $21,460.00 C W LIVINGSTON ASSOC PC 03-93399 ENE $27,000.00 CAL-AIR INC. 03-92802 ENE, EESNA $383,127.61 CALLENDERS CO 03-93498 ENE, HAWKSBILL CREEK LNG, LTD., ENA $302,457.53 CALVERT COMPANY 03-92919 ENE, NEPCO $888,842.70 CALVERT WIRE CABLE CORP 03-92922 ENE, NEPCO PROCUREMENT CO. $21,600.00 CANNON BUILDING SERVICES INC 03-92926 ENE, EESNA $44,855.00 CARNEGIE ASSOCIATES 03-92930 ENE, GARDEN STATE $22,500.00 CARRIER ENTERPRISES 03-93485 ENE, EESO $98,800.00 CARTER ASSOCIATES 03-92934 ENE, EESI, EESO $20,521.87 CASCADE MACHINERY ELECTRIC 03-92938 ENE, NEPCO PROCUREMENT CO. $28,066.60 CO CATALYST PROCESS SPECIALISTS 03-92948 ENE, METHANOL $120,488.75 CB ENGINEERING PACIFIC INC 03-92954 ENE, NEPCO, NEPCO PROCUREMENT CO. $323,376.36 CB RICHARD ELLIS INC 03-91165 ENE, EBS $44,998.65 CED 03-92959 ENE, NEPCO PROCUREMENT CO. $57,035.65 CENTENNIAL BLOCK LTD. 03-92964 ENE, EPSC $26,342.03 CENTRAL PARKING SYSTEM OF 03-92810 ENE, SSLC $43,516.00 TEXAS CENTRAL PARKING SYSTEMS 03-92817 ENE, EPSC $87,312.50 CENTRAL PIPE SUPPLY INC 03-92969 ENE, NEPCO $34,675.60 CENTURY STRATEGIES LLC 03-93508 ENE $60,000.00 CENTURYTEL 03-92589 ENE, EBS $21,313.52 CESAR PELLI ASSOCIATES INC 03-91167 ENE, SSLC $27,694.65 CEW LIGHTING INC. 03-92823 ENE, EESNA $40,773.79 CGI INFORMATION SYSTEMS 03-91426 ENE, EBS $25,063.67 CONSULTING CHAMCO INDUSTRIES LTD 03-92974 ENE, NEPCO $57,990.24 CHICK FIL-A 03-92981 ENE $40,818.93 CHOICE ENERGY INCORPORATED 03-92646 ENE, ENA $474,476.16 CHRISTENSON ELECTRIC INC. 03-92831 ENE, EPSC $37,441.43 CIA MEDIA NETWORK 03-91421 ENE $55,000.00 CILCORP 03-92988 ENE, EESI $58,000.00 CIMARRON ELECTRIC COOPERATIVE 03-92835 ENE, PIPELINE SERVICES $28,120.70 CISCO SYSTEMS INC 03-93002 ENE, NEPCO, COMMUNICATIONS LEASING $231,964.59 CITIBANK, SALOMON SMITH 03-92701 ENE $32,258,943.00 BARNEY, ET AL. CITY OF GARFIELD 03-93006 ENE, GARDEN STATE $215,628.38 CLARIANT CORP 03-93012 ENE, GARDEN STATE $1,950,719.16 CLARK RELIANCE 03-93357 ENE, NEPCO $24,741.31 CLAYTON, BILTMORE COMPANY 03-93487 ENE, EESO, ENW $305,626.25 LLC CLEAN ENERGY SOLUTIONS LLC 03-93043 ENE, ENA, EGM $84,419.28 CLIFFORD CHANCE 03-93548 ENE, ENRON GAS SERVICES CORP. $236,436.27 CLIMATEC 03-06290 ENE, EESNA $107,100.00 COASTLINE MARINE INC. 03-92841 ENE, PIPELINE SERVICES $59,290.01 COCKERILL MECHANICAL 03-91428 ENE, ENA $200,000.00 INDUSTRIES COGENIX 03-93049 ENE, NEPCO $403,098.00 COLLINS-OLIVER INC 03-93058 ENE, NEPCO $36,468.75 COLONIAL ELECTRIC SUPPLY CO 03-93062 ENE, EESNA $51,209.27 COLUMBIA ELECTRIC SUPPLY 03-93068 ENE, NEPCO $71,360.47 COLUMBIA LAKES 03-93073 ENE, EAMR $72,828.16 COLUMBUS MACHINE 03-93081 ENE, NEPCO, NEPCO PROCUREMENT CO. $55,392.00 COLUMBUS READY MIX 03-93087 ENE, NEPCO PROCUREMENT CO. $81,209.40 COMDISCO INC. 03-92894 ENE, WARPSPEED $200,004.28 COMFORT SYSTEMS USA 03-93093 ENE, EESNA $30,622.00 COMMAIR MECHANICAL SERVICES 03-92844 ENE, EESNA $116,357.00 COMMUNICATIONS ADVISORY 03-92902 ENE $236,083.43 SERVICE COMMUNICATIONS SYSTEMS 03-92412 ENE, EBS $103,444.84 SERVICES COMMUNITY PRODUCTS LLC 03-93101 ENE $22,572.00 COMPAGNIE GENERALE DE 03-93106 ENE, EEPC $1,922,525.56 LOGISTIQUE- COMPLETE SOLUTIONS, 03-93490 ENE, ENW $43,300.00 TECHNOLOGY PARTNERS, L.P. COMPUDYNE WINFOSSYSTEMS LTD 03-93464 ENE, ECB $70,000.00 COMPUTER CONTROL SYSTEMS, INC. 03-93511 ENE $678,626.53 COMPUTER MEDIA TECHNOLOGIES 03-92848 ENE, ENA, ENW, EPMI $219,001.00 COMQUEST RESEARCH 03-92852 ENE $176,000.00 CONCAR DETROIT ONE LLC 03-93111 ENE, EBS, EPSC $61,016.39 CONCHANGO TEXAS INC 03-08883 ENE, ENW $35,640.00 CONDEA VISTA CHEMICAL COMPANY 03-93115 ENE, GARDEN STATE $32,208.63 CONFERENCE PLUS INC. 03-92782 ENE, ENW $32,084.98 CONNELLY ABBOTT DUNN 03-93124 ENE, NEPCO $57,170.33 MONROE ARCHI CONSOLIDATED ELECTRICAL 03-93129 ENE, NEPCO $26,125.00 CONSTANT POWER MANUFACTURING 03-91342 ENE, EEPC $22,694.00 CO CONSTANTIN WALSH-LOWE LLC 03-93133 ENE, SSLC $146,100.54 CONSTRUCTORA HERMANOS 03-92857 ENE, EECC $374,438.96 FURLANETTO CA CONSULTANTS' CHOICE 03-91133 ENE $20,250.00 CONTECH TECHNICAL SERVICES CO 03-93138 ENE, NEPCO $75,405.74 CONTINENTAL BLOWER 03-93493 ENE, EESNA $84,994.00 CONTINENTAL TECHNOLOGIES INC. 03-92859 ENE, EESNA $21,918.00 CONTROL AIR CONDITIONING SRVC. 03-93143 ENE, EESNA $56,487.50 CORP. CONTROL BUILDING SERVICES INC 03-93147 ENE, INTEGRATED PROCESS TECHNOLOGIES, LLC, EESO $1,180,968.84 CONTROL RISKS GROUP LTD. 03-91564 ENE $21,830.00 CONTROL SYSTEMS COMPANY 03-91411 ENE, EESI, EESO $357,966.48 CONTROLLED AIR INC. 03-06291 ENE, EESNA $130,071.00 COPPER CANYON 03-91209 ENE, EESO $23,219.96 CORESTAFF SERVICES 03-93155 ENE, ENA, EESO, ENW $1,952,982.55 CORPORATE BUILDERS 03-93161 ENE, NEPCO $35,005.49 CORPORATE EXPRESS 03-93163 ENE, NEPCO, ENW $120,432.81 COUNTY OF BERGEN 03-93167 ENE, GARDEN STATE $40,731.31 COURTER, KOBERT, LAUFER 03-93392 ENE $82,025.06 COHEN COVENANT COMMUNITY CAPITAL 03-93465 ENE, ENRON ECONOMIC DEVELOPMENT CORP. $21,922.19 CORP. CRANBERRY MFG CORP. 03-92564 ENE, EBS $22,859.42 CRESTLINE CONSTRUCTION CO LLC 03-93171 ENE, NEPCO $310,868.83 CITIC INDUSTRIAL BANK 03-93463 ENE, APACHI $72,000.00 CROSBY, HEAFEY, ROACH, MAY 03-93500 ENE, ENA $178,610.14 CROSSWORD TRANSLATION 03-93467 ENE, ENRON SOUTH AMERICA $26,500.00 CSG SERVICES, INC. 03-93173 ENE, EESNA $128,625.20 CTC COMMUNICATIONS CORP. 03-92863 ENE, EESO $65,230.23 CUMMINS SOUTHERN PLAINS INC 03-93514 ENE, EECC $52,031.00 CURTISS-WRIGHT FLIGHT SYSTEMS 03-93202 ENE, GARDEN STATE $101,913.43 CURTISS-WRIGHT FLOW CONTROL 03-93209 ENE, NEPCO $273,706.15 SERVICE CUSHMAN WAKEFIELD, INC. 03-93215 ENE, EEMC $80,000.00 CUSTOM DESIGN MARKETING 03-93218 ENE, NEPCO $47,561.75 CUSTOM METALS 03-93224 ENE, NEPCO $50,819.50 CUSTOM PLAYGROUNDS DESIGNS 03-93228 ENE, EPSC $65,948.95 DBA CUSTOM STEEL SERVICES, INC. 03-93238 ENE, GARDEN STATE $20,170.00 CUTLER-HAMMER, INC. 03-93243 ENE, GARDEN STATE $72,986.61 CYGNUS GROUP INC. 03-92552 ENE $144,855.00 D'ARCY 03-04571 ENE, EPSC $746,016.92 DALE CROSSMAN INC 03-93252 ENE, NEPCO $230,603.10 DANIEL J SHEA 03-93282 ENE, PIPELINE SERVICES $110,664.50 DANIEL VALVE CO 03-93285 ENE, EEPC $68,665.00 DASSAULT FALCON JET 03-92585 ENE $32,779.75 CORPORATION DATA GENERAL 03-91180 ENE, EBS, EEPC $55,207.50 DAVID BROWN UNION PUMPS 03-91178 ENE, ENA, EEPC, PIPELINE SERVICES $97,696.00 DAWSON COUNTY APPRAISAL 03-93289 ENE, PIPELINE SERVICES $301,579.11 DISTRICT DEA CONSTRUCTION COMPANY 03-93293 ENE, EBS $165,365.40 DEARBORN CRANE ENGINEERING 03-93297 ENE, NEPCO PROCUREMENT CO. $162,022.50 DEBNER CO 03-93301 ENE, EPSC $505,763.81 DEER PARK CONSTRUCTION 03-93305 ENE, EGP $58,580.06 DELATTRE BEZONS (NIGERIA) LTD. 03-92866 ENE, EPCC $2,029,844.18 DELL MARKETING L.P. 03-91130 ENE, ENW $1,134,493.08 DELL RECEIVABLES L.P. 03-93496 ENE $1,286,685.57 DELOITTE TOUCHE LLP 03-93504 ENE, EESI $508,510.00 DELTA ENERGY CORPORATION 03-92872 ENE, ENA $3,943,546.52 DELTA HUDSON ENGINEERING CORP. 03-92876 ENE, EEPC $57,846.50 DELTA UNIBUS CORPORATION 03-93310 ENE, NEPCO PROCUREMENT CO. $20,424.00 DEVON DIRECT MARKETING 03-92879 ENE, EESO $259,942.18 ADVERTISING INC. D/B/A EURO RSCG DEVON DIRECT DEZURIK/COPES-VULCAN 03-93313 ENE, NEPCO $179,954.10 DIAMOND CLUSTER INTL INC 03-08892 ENE, ENW $3,315,547.00 DILLING MECHANICAL 03-92882 ENE, EESNA $20,111.00 CONTRACTORS DIMENSION DATA 03-92884 ENE, COMMUNICATIONS LEASING $180,804.61 DIXIE RENTAL AND SUPPLY 03-93319 ENE, NEPCO $148,504.70 DOCENT INC. 03-92887 ENE, EESO $41,600.00 DOOLEY TACKBERRY, INC. 03-92787 ENE, EEPC $38,500.00 DOOLITTLE ERECTORS INC 03-93323 ENE, NEPCO $25,870.00 DORADO SOFTWARE INC 03-91407 ENE, EBS $100,000.00 DOUGHTY BROTHERS INC. 03-93329 ENE, NEPCO PROCUREMENT CO. $167,815.00 DOW JONES CO 03-92581 ENE, ENW $127,920.00 DOY G. JONES II (ROCKY) 03-92652 ENE $393,894.75 DRESSER-RAND CO. 03-93520 ENE, ETS $28,279.00 DUAL TEMP COMPANIES 03-93332 ENE, EESNA $30,807.00 DUN BRADSTREET 03-08884 ENE, ENW $49,894.14 DUN BRADSTREET 03-08885 ENW $285,137.62 DXP/SEPCO INDUSTRIES 03-91439 ENE, NEPCO $25,344.00 DYNALECTRIC 03-92888 ENE, EESNA $59,158.00 EAST OHIO MACHINERY COMPANY 03-93334 ENE, EESNA $33,070.50 EBIZ PEOPLE 03-91397 ENE, EGM $20,000.00 ECONOMIC INSIGHT INC. 03-93486 ENE, ECT, ENA $59,417.12 EDEN BIOSCIENCE CORP 03-93336 ENE, NEPCO $154,019.32 EDISON ASSET SECURITIZATION LLC 03-92942 ENE, EPSC $254,519.37 EDWARD'S PIPING AND MACHINERY 03-92949 ENE, EESNA $225,959.06 INC ELECTRICAL CABLE SPECIALISTS INC 03-92955 ENE, GARDEN STATE $31,500.00 ELKINS TELECOM INC 03-08886 ENE, EBS $20,000.00 ELLIOTT CO 03-92962 ENE, NEPCO $23,968.00 ELM CREEK PROPERTY 03-92966 ENE, EESO $445,000.00 MANAGEMENT EMINENT RESOURCES 03-91395 ENE, ENW, EESO $64,750.00 ENCOURAGEMENT RESEARCH 03-92653 ENE, EBS $43,500.00 RESOURCES INC. ENERGY CAPITAL PARTNERS 03-92978 ENE, EESO $127,937.35 ENERGY CONCEPTS SOLUTIONS 03-92991 ENE, EESNA $88,842.63 ENERGY CONTROLS CONCEPTS 03-92794 ENE, EESNA $160,670.00 ENERGY INTELLIGENCE GROUP INC. 03-92708 ENE, ENW $54,944.00 ENERGY INVESTMENTS 03-92995 ENE, EESNA $156,904.01 ENERGY MGMT CONSULTANTS INC. 03-92709 ENE, EESNA $344,703.19 ENERGY TRANSPORTATION 03-93001 ENE, GARDEN STATE $108,029.72 ENERTECH 03-93007 ENE, EESNA $45,371.79 ENFORM TECHNOLOGY L.L.C 03-92710 ENE, ENA, ENW $548,097.42 ENGINEERED PROCESS SYST EMS INC 03-93013 ENE, NEPCO $160,828.89 ENSR CONSULTING ENGINEERING 03-08887 ENE, ENA $390,610.08 ENTERPRISE SERVICES CO 03-08916 ENW $32,296.88 ENTERPRISE SERVICES CO 03-08915 ENE, EESO, ENW $61,391.63 ENTEX IT SERVICE A/K/A SIEMENS 03-92712 ENE, EPSC $25,921.55 BUSINESS SERVICES ENTREPOSE 03-92714 ENE, EEPC $2,659,717.43 ENTRIX INC. 03-92715 ENE, ENA, EGM $124,440.07 ENVIROCLEANSE SYSTEMS INC 03-06292 ENE, EESNA $20,486.11 ENVIROGREEN INC 03-93017 ENE, NEPCO $20,692.00 ENVIRONMENTAL COMPLIANCE 03-93019 ENE, NEPCO $31,850.61 ENVIRONMENTAL EFFECTS LP 03-93488 ENE, WRA SERVICES CORP., ENA $134,955.96 ENVIRONMENTAL MANAGEMENT 03-93023 ENE, NEPCO $24,092.00 SRVCS INC EPIC SYSTEMS CORPORATION 03-91384 ENE, EBS $159,914.50 EQUISERVE 03-92892 ENE $96,442.84 ERIC W TENHUNFELD 03-93492 ENE, ENA $115,410.00 ERSHIGS INC 03-93027 ENE, NEPCO, NEPCO PROCUREMENT CO. $185,028.50 ESCO 03-93030 ENE, EESNA $200,404.30 EULAN CORP 03-91454 ENE, EESO, EESI $169,150.00 EVANS CONSOLES INC. 03-92716 ENE, ENA, ENW $75,670.29 EXECUTIVE ADVICE 03-91378 ENE, ENW, ENA $65,100.00 EXPANETS INC 03-93033 ENE, NEPCO $145,936.99 FM MAFCO INC 03-93037 ENE, NEPCO $30,380.71 FACILITY INTERIORS INC. 03-92717 ENE $82,636.12 FACILITY ROBOTICS INC 03-92565 ENE, EESNA $35,977.00 FEDERAL EXPRESS 03-92720 ENE, EPSC $130,082.77 FERN ENGINEERING 03-91434 ENE, EEPC $121,466.85 FIRST DATA CORPORATION 03-92721 ENE, EESO $82,326.78 FIRSTLOGIC INC. 03-92798 ENE, EESI, EESO $79,726.71 FISK ELECTRIC COMPANY 03-93040 ENE, EPSC, SSLC $811,583.08 FLEISHMAN-HILLARED LINK LTD. 03-92724 ENE $21,580.13 FLENDER GRAFFENSTADEN 03-92726 ENE, EEPC $80,652.61 FLORIDA MAINTENANCE 03-93045 ENE, NEPCO $128,721.07 CONSTRUCTION FLOW -LIN CORP 03-93050 ENE, NEPCO PROCUREMENT CO. $36,217.48 FLOWSERVE PUMPS 03-93056 ENE, NEPCO PROCUREMENT CO. $73,737.45 FLUORESCO LIGHTING SIGNS 03-92803 ENE, EESI, EESNA $579,781.90 FNB FACTORS 03-93061 ENE, EGP $272,184.05 FNW PASCO 03-93066 ENE, EPICC $65,214.75 FOCUS OF NEW YORK INC. 03-92728 ENE, EESO, ENA $52,500.00 FOLEY HOAG ELIOT LLP 03-93403 ENE $25,276.36 FORCEOSONLY.COM INC DBA M A 03-91372 ENE $25,000.00 FOREMAN ELECTRIC SERVICE CO, 03-93521 ENE, ETS $32,768.00 INC. FORENSIC TECHNOLOGIES 03-93471 ENE, ECB $33,997.52 FOSTER COMPUTING SERVICES INC 03-91365 ENE, EBS $23,986.68 FOSTER WHEELER LIMITED 03-93072 ENE, NEPCO $39,152.64 FRAN D. BERG MARKETING 03-08896 ENE $21,780.60 SPECIAL EVENT, INC. FREDERIC R HARRIS INC. 03-92729 ENE, EECC $167,589.98 FREDERICK DUNCAN MCCAIG 03-92649 ENE, EECC $20,146.31 FRITZ COMPANIES INC. 03-91359 ENE, EEPC, NEPCO, ENA $412,585.39 FRONTIER ECONOMICS 03-91137 ENE $189,177.87 FURINO SONS INC 03-93078 ENE, NEPCO $192,912.50 FURNITURE MARKETING GROUP OF 03-92732 ENE, EPSC $22,526.18 HOUSTON FUTURE COM LTD 03-91335 ENE, ENW $329,194.05 FYI-NET, LP 03-93377 ENE, EBS $48,186.13 G M MECHANICAL CORP 03-93089 ENE, INTEGRATED PROCESS TECHNOLOGIES LLC $39,360.00 G.B.BOOTS SMITH CORP. 03-92734 ENE, ENA, PIPELINE SERVICES $63,085.84 G.R.G. VANDERWEIL ENG.INC. 03-93098 ENE, EESO $28,463.00 GARTNER ASSOCIATES 03-93108 ENE, EESNA $103,061.46 GATTMAN CONSTRUCTION 03-93114 ENE, NEPCO PROCUREMENT CO. $75,970.90 GEA INTEGRATED COOLING TECH 03-93128 ENE, NEPCO $25,682.68 GEA RAINEY CORPORATION 03-91328 ENE, EEPC $252,990.00 GENE TACKETT 03-93517 ENE, ENA $43,781.25 GENERAL LIFE INS. CO. 03-93586 ENE, GARDEN STATE, NEPCO $1,705,734.32 GENSLER 03-93132 ENE, SSLC $249,329.78 GEOCORE SERVICE INC. 03-92736 ENE, PIPELINE SERVICES $30,750.00 GEOLOGIC SERVICES CORP 03-93141 ENE, INTEGRATED PROCESS TECHNOLOGIES LLC $39,973.72 GEORGE DON ASSOC 03-91324 ENE, EIM $85,000.00 GEORGIA TRANSMISSION 03-92737 ENE, ENA $30,000.00 CORPORATION GLAUBER EQUIPMENT CORP. 03-92738 ENE, EESNA $30,981.00 GLC CONSULTING SERVICE 03-92643 ENE, ENA $130,000.00 GLOBAL RISK 03-93152 ENE, EGM $32,056.31 STRATEGIES (BERMUDA) LTD GOLDER ASSOCIATES 03-93513 ENE, ENA $241,358.91 GOLIN/HARRIS INTERNATIONAL 03-92741 ENE, ENA $86,515.90 GOULDS PUMPS INC. 03-93158 ENE, NEPCO $1,032,909.44 GOWAN INC. 03-92804 ENE, EPSC $55,720.25 GRANITE CONSTRUCTION CO. 03-93172 ENE, NEPCO $37,906.38 GRANT WILSON 03-93177 ENE, EECC $374,777.50 GRAPHTEC INC. 03-92806 ENE, SSLC $112,861.62 GREEN POWER PARTNERS 03-93180 ENE, EESI $33,640.00 GREENFIELD HOLDING COMPANY 03-04586 ENE, ENA, ENIL $3,466,000.00 LIMITED GREENWICH TECHNOLOGY 03-92389 ENE, ENW $190,905.12 PARTNERS GREGG COUNTY 03-93183 ENE, PIPELINE SERVICES $121,984.59 GREGG M. ROSENBERG 03-92808 ENE, ENA, ENRON SOUTH AMERICA $75,000.00 ASSOCIATES GRINNELL FIRE PROTECTION 03-93185 ENE, NEPCO $47,676.89 GROM ASSOCIATES INC 03-08917 ENE $123,550.00 GRUBBS HOSKYN BARTON WYATT 03-93188 ENE, NEPCO $61,609.00 GUILD ELECTRIC 03-93191 ENE, EBS $47,449.00 H L MCAFEE CONSTRUCTION INC 03-91321 ENE, EBS $21,206.00 H. MITCHELL HARPER 03-92651 ENE, EGM $90,000.00 HADEN GABBERT 03-93475 ENE, APACHI $90,000.00 HAKLUYT CO LTD 03-04585 ENE, ENA $449,981.23 HANOVER MAINTECH INC. 03-92812 ENE, EECC, NEPCO $354,043.70 HANSON CONCRETE SOUTH 03-93194 ENE, NEPCO $725,476.42 CONTRAL HARD DRIVES NORTHWEST 03-93200 ENE, NEPCO $191,626.82 HARRIS REBAR 03-93206 ENE, NEPCO $31,461.70 HARRISON TRANE 03-93208 ENE, INTEGRATED PROCESS TECHNOLOGIES LLC $24,225.21 HARTE-HANKS MARKET 03-91571 ENE, EBS $36,311.39 INTELLIGENCE HARTFORD STEAM BOILER INS 03-92583 ENE, EESO $833,333.34 HATCH 03-93213 ENE $20,028.71 HATCH ASSOC. CONSULTANTS INC. 03-92824 ENE, EIM $33,884.00 HAWICZ STAIT 03-06625 ENE, SSLC $31,115.06 HAWS INTERNATIONAL 03-93217 ENE, NEPCO $26,305.85 HDB LTD 03-93226 ENE, PIPELINE SERVICES $99,719.00 HELLMUTH, OBATA KASSABAUM, 03-92479 ENE, EPSC $22,995.08 PC HENRY PRATT CO 03-93230 ENE, NEPCO $145,454.00 HIGH PLAINS SEPTIC SERVICES INC 03-93232 ENE, NEPCO $179,484.49 HILL BROTHERS 03-93234 ENE, NEPCO $22,000.00 HILTON HOTELS CORPORATION 03-08895 ENE $133,293.68 HINES INTEREST LIMITED 03-93237 ENE, SSLC $303,575.10 HITACHI AMERICA LTD 03-93240 ENE, NEPCO $76,868.00 HMT INC. 03-93245 ENE, NEPCO $1,182,500.00 HOBART WEST GROUP LLC 03-93249 ENE, GARDEN STATE $151,332.66 HOLTEC INTERNATIONAL 03-93255 ENE, NEPCO $20,659.55 HONEYWELL 03-93376 ENE, INTEGRATED PROCESS TECHNOLOGIES, EESI, $330,625.56 EESNA HOOD RIVER SAND GRAVEL 03-93261 ENE, NEPCO $548,776.82 HORIZON CONSTRUCTORS INC 03-93264 ENE, NEPCO $22,603.85 HOUGHTON CHEMICAL 03-93268 ENE, EESNA $75,415.50 HUGH MURPHY 03-93271 ENE, EECC $45,865.81 HUNTER SAGE 03-92829 ENE, ENW $20,000.00 HUNTSMAN CORPORATION 03-93274 ENE, GARDEN STATE $105,950.00 HUXTABLE ASSOCIATES INC. 03-92833 ENE, EESNA $21,893.31 HYPO VEREINSBANK 03-08882 ENE, ENA, EPMI $74,861.11 I A NAMAN + ASSOCIATES INC 03-92423 ENE, SSLC $182,857.27 ICF CONSULTING 03-92862 ENE, ENA $34,500.00 IDYLWOOD VILLAGE APARTMENTS 03-93277 ENE, EESI $20,061.86 ILLINOIS BLOWER INC 03-93283 ENE, NEPCO $21,229.12 INDECK POWER EQUIPMENT CO 03-93287 ENE, NEPCO PROCUREMENT CO. $22,986.00 INDUSTRA 03-08894 ENE, EIM $66,268.28 INDUSTRIAL COMMUNICATIONS 03-93291 ENE, NEPCO $157,927.50 INDUSTRIAL MARINE SERVICE INC 03-93296 ENE, INTEGRATED PROCESS TECHNOLOGIES, L.L.C. $106,652.81 INDUSTRIAL MATERIAL CORP 03-92916 ENE, NEPCO $31,787.52 INDUSTRIAL UTILITY SALES CO INC 03-92925 ENE, NEPCO PROCUREMENT CO. $25,172.82 INDUSTRICON SUPPLY LLC 03-92921 ENE, NEPCO $22,187.56 INDUSTRIES 43 03-93378 ENE, NEPCO $33,200.00 INFINITY CUSTOMER SOLUTIONS 03-92865 ENE, ENA, EGM $174,848.00 L.L.C. INFO USA 03-92869 ENE, EESO $26,127.60 INFORMATICA CORPORATION 03-08888 ENE, ENW, ENA $317,136.34 INNOVATIVE NETWORK SOLUTIONS 03-93527 ENE, ENW $285,095.92 INNOVATIVE REPORTING VIDEO 03-93476 ENE, ECB $81,094.44 INC. INOTEK TECHNOLOGIES 03-92929 ENE, NEPCO $56,033.14 INSCAPE 03-92933 ENE $400,678.06 INSIGHT TELECOMMUNICATIONS, 03-91506 ENE, EBS $406,110.00 LLC INSTRUMENTATION ELECTRICAL 03-92935 ENE, MONT BELVIEU STORAGE, EGP $43,768.10 INSTRUMENTATION COMBUSTION 03-92354 ENE, EESI, EESNA $140,270.40 CONTROLS, INC. INSULATIONS INC 03-92939 ENE, NEPCO PROCUREMENT CO. $833,333.65 INTELLIBRIDGE CORP 03-08889 ENE $75,000.00 INTELLIGENCE PRESS INC. 03-92877 ENE, ENRONONLINE, ENW $114,939.00 INTERLINGUA 03-93477 ENE, ECB $49,720.00 INTERMEDIA COMMUNICATIONS 03-92346 ENE, ENW, ENA $20,408.29 INTERMOUNTAIN VALVE 03-92943 ENE, NEPCO $36,055.00 CONTROLS INTERNATIONAL CATALYST INC 03-92947 ENE, EGP $109,678.00 INTERNATIONAL DATA 03-92883 ENE $38,500.00 CORPORATION INTERNATIONAL PAINTING CORP 03-92951 ENE, NEPCO $85,000.00 INTERNATIONAL SEARCH PARTNERS 03-92342 ENE $26,000.00 INC INTERTRUST TECHNOLOGIES CORP 03-92335 ENE, EBS $35,000.00 INTERWORKS ENGINEERING LTD. 03-92864 ENE, EPCC $130,752.65 INTL COMPUTER SERV 03-92441 ENE $26,040.00 INVENSYS ENERGY SYSTEMS 03-08891 ENE, EBS $21,929.76 IPC INFORMATION SYSTEMS INC. 03-92867 ENE, ENA $133,997.25 IRON MOUNTAIN 03-92897 ENE, EPSC $99,473.97 ISABEL CLARK D/B/A IMC DESIGNS 03-91580 ENE $23,425.30 IT SOLUTIONS INC 03-08911 ENE, $91,267.81 ITT INDUSTRIES FINANCIAL 03-92870 ENE, EEPC $49,600.00 RESOURCE IVOR J LEE INC 03-92957 ENE, NEPCO $55,921.00 J H KELLY LLC 03-92961 ENE, EPICC $117,100.73 J LEE SCOGGINS 03-93530 ENE, ENA $30,625.00 JACOBS ENGINEERING GROUPS INC 03-92971 ENE, EGP $122,716.21 JAGUIRE CUSTOM CONTRACTORS 03-92874 ENE, ENA $67,500.00 JAMES B HONAN 03-93175 ENE, EECC $20,000.00 JAMES INDUSTRIAL CONSTRUCTORS 03-92976 ENE, NEPCO $1,392,544.50 INC JE MERIT CONSTRUCTORS INC 03-92982 ENE, ENA, EGP $491,987.76 JEFFERSON ASSOCIATES 03-08908 ENE, ENW $50,175.00 JEMAL'S NANNY LLC 03-92985 ENE, EPSC $82,416.66 JERRY KELLY INC 03-92989 ENE, INTEGRATED PROCESS TECHNOLOGIES, LLC $41,918.60 JIM RILEY EXCAVATING 03-92994 ENE, NEPCO $22,673.83 JOE CONNOR 03-92645 ENE $52,500.00 JOHN BURNS CONSTRUCTION 03-91558 EBS $128,865.50 COMPANY JOHN L WORTHAM SON LLP 03-93595 ENE, ENA $43,477.50 JOHN PARISH 03-92642 ENE, ENA $20,000.00 JOHNSTON PUMP 03-92997 ENE, NEPCO $239,399.28 JR STONES 03-93000 ENE, NEPCO $24,899.73 JRA CONSTRUCTION 03-91233 ENE, EESNA $38,018.70 JRT REALTY GROUP 03-92878 ENE, EPSC $34,953.68 JUPITER HOLDING LLC 03-93524 ENE, ENA $371,591.17 JURGENS INC DBA TAYLOR FENCE CO 03-93003 ENE, NEPCO $31,714.00 KAB-SANG KONG 03-93474 ENE, APACHI $49,194.04 KATZ, KUTTER, ALDERMAN 03-93494 ENE $117,910.15 BRYANT P.A. KDC SYSTEMS 03-93009 ENE, EESNA $57,349.65 KEITH ASSOCIATES INC. 03-93497 ENE, ENA $70,377.37 KEKST CO 03-93021 ENE $518,363.30 KENDALL/HEATON ASSOCIATES INC 03-93024 ENE, SSLC $236,663.75 KENOSHA GROUNDS CARE INC. 03-92881 ENE, EBS $21,100.00 KENT DATACOM 03-92886 ENE, COMMUNICATIONS LEASING, EESI, ENW $874,802.29 KEYSPAN 03-93026 ENE, EESI $55,424.81 KEYSTONE RESORT 03-93029 ENE, NEPCO $27,839.41 KEYSTONE SPECIALTY SERVICES CO 03-92396 ENE, OEC, NEW ALBANY POWER, I, L.L.C. $621,306.48 KIMBERLY ANN BROWN 03-08918 ENE, ENA $64,072.50 ASSOCIATES KIMERY PAINTING INC 03-93031 ENE, NEPCO PROCUREMENT CO. $356,633.33 KING SPALDING 03-93549 ENE, ENA, GLOBAL LNG $121,509.99 KNOWLEDGE NETWORKS INC 03-92388 ENE, EBS $46,075.00 KNOWMADIC INC 03-92381 ENE, ENW $45,937.50 KOMP HORTICULTURAL SERVICES 03-92814 ENE, EPSC $94,384.17 INC. KONECRANES AMERICA INC 03-93034 ENE, NEPCO PROCUREMENT CO. $20,038.50 KVB-ENERTEC 03-93038 ENE, NEPCO $359,833.30 KYOEISHA 03-93178 ENE, ENA $43,755.35 L B 1775 EYE STREET INC. 03-93041 ENE $96,587.16 LABOV MECHANICAL INC 03-93047 ENE, NEPCO $858,398.96 LAI CONSTRUCTION SERVICES INC 03-08893 ENE, EBS $204,138.00 LAMPSON INTERNATIONAL LTD 03-93052 ENE, EPICC $104,863.64 LANE-VALENTE INDUSTRIES INC 03-93054 ENE, INTEGRATED PROCESS TECHNOLOGIES $23,270.50 LANIER PROFESSIONAL SERVICES 03-92572 ENE, EPSC, EBS $152,178.97 INC. LANIER PROFESSIONAL SERVICES, 03-92573 ENE $72,518.53 INC. LAPOINTE ROSENSTEIN 03-93408 ENE, EIM $22,247.46 LAS VENTANAS AL PARAISO 03-93060 ENE, ENA $45,288.58 LAW OFFICES OF PAUL B MELTZER 03-93499 ENE, ENA $74,380.33 LBFH INC. 03-92752 ENE, ENA $47,531.66 LEASENET INC. 03-92758 ENE, CEMS $31,922.86 LEE OFFICE PRODUCTS D/B/A BHATT 03-92774 ENE, EPSC $36,999.22 COMMERCIAL INC. LEHMAN BROTHERS, INC. 03-92697 ENE, EBS $189,811.00 LEHR CONSTRUCTION CORP. 03-93529 ENE, EESI $83,992.00 LEWIS, LONGMAN WALKER PA 03-93547 ENE, CALYPSO $27,758.94 LEXIS-NEXIS 03-93533 ENE, ENW $123,903.38 LIBERTY SUPPLY INC 03-93063 ENE, NEPCO $74,564.02 LIGHTING AND ENERGY CONTROL 03-06293 ENE, EESI, EESNA $136,604.47 SYSTEMS INC. LIGHTING DYNAMICS INC. 03-93069 ENE, EESNA $25,442.82 LIGHTING MANAGEMENT 03-93074 ENE, EESNA $31,078.33 LIGHTING TECHNOLOGY SERVICES 03-93079 ENE, EESNA $46,961.78 INC LOAN CLEARING AGENCY SERVICES 03-93084 ENE $87,384.45 LOCAL 598 TRUST FUNDS 03-93086 ENE, EPICC $217,458.84 LONGHORN LEASING INC. 03-93535 ENE $88,428.04 LORENTZEN WETTRE USA INC 03-93092 ENE, GARDEN STATE $118,024.00 LOYENS LOEFF 03-93501 ENE, GLOBAL LNG $103,794.00 LOYENS VOLKMAARS 03-93414 ENE $24,800.00 LUCAS GROUP 03-92371 ENE, NEPCO, EBS $42,500.00 LUCENT TECHNOLOGIES INC. 03-92898 ENE, EBS, ENW $553,111.29 LUMINAIRE SERVICES INC 03-92366 ENE, EESNA $178,534.47 LUMINANT WORLDWIDE CORP. 03-92780 ENE, ENW $130,823.00 LUNTZ RESEARCH COMPANIES 03-92362 ENE $27,193.01 LYNN MECHANICAL INC 03-93096 ENE, EESNA $25,720.00 M I ELECTRIC INDUSTRIES INC 03-93100 ENE, EEPC $58,819.00 M. A. MORTENSON COMPANY 03-92647 EBS $1,385,876.00 MACIVOR GRANT US INC. 03-93478 ENE, ENRON INDIA $25,000.00 MACRO ADVISORY SERVICES 03-92820 ENE, ENA $152,000.00 MAGNOLIA STEEL 03-93105 ENE, NEPCO PROCUREMENT CO. $29,728.51 MANAGEMENT RESOURCES INC. 03-92360 ENE, EGP $25,000.00 MANSFIELD IND. COATINGS, INC. 03-92786 ENE, ENA, PIPELINE SERVICES $114,299.50 MARATHON COMMUNICATIONS INC. 03-92790 ENE $36,776.19 MARCONI COMMUNICATIONS 03-04575 ENE, EBS, COMMUNICATIONS LEASING $849,463.05 MAREK BROTHERS SYSTEMS, INC. 03-08910 ENE, EPSC $84,508.76 MARITIME HEALTH SVCS 03-93110 ENE, NEPCO $20,800.00 MASTER CRAFT BUILDERS INC 03-92437 ENE, NEW ALBANY POWER 1, L.L.C. $29,700.00 MAT RIX SERVICE MID-CONTINENT 03-93116 ENE, NEPCO $75,773.40 MATRIX.NET, INC. 03-93603 ENE, EBS $650,000.00 MATTSCO 03-93118 ENE, NEPCO PROCUREMENT CO. $99,318.11 MAX CONTROL SYSTEMS INC 03-93121 ENE, NEPCO, EECC $21,300.00 MAYER, BROWN PLATT 03-93503 ENE, ENA $143,386.67 MCCOY INC 03-93123 ENE, EPSC $129,941.85 MCGRATH COMPANY 03-93505 ENE, ENA $69,399.00 MCHALE ASSOCIATES INC 03-93127 ENE, NEPCO $113,770.16 MCKINNEY STRINGER 03-93507 ENE, NEPCO $55,891.84 MCLEAN CARGO SPECIALISTS INC. 03-92795 ENE, EEPC $82,500.00 MCSI 03-93131 ENE $1,130,998.54 MECHANICAL REPAIR 03-92800 ENE, METHANOL $49,700.00 ENGINEERING INC. MEDFIT 03-92807 ENE $75,138.00 MEDIA RECOVERY INC 03-08909 ENE, ENW $52,747.52 MEDIA SOURCERY INC. 03-93537 ENE, EBS $141,956.61 MEMPHIS FENCE CO INC 03-93134 ENE, NEPCO $25,801.00 METHUEN CONSTRUCTION CO INC 03-93137 ENE, EESNA $254,194.68 METROPOLITAN TRANSIT 03-93142 ENE, EPSC $256,187.50 AUTHORITY MICHAEL DOBBINS CO 03-93539 ENE, ENA $26,954.25 MICROWAREHOUSE INC 03-92474 ENE, ENW $509,691.29 MID SOUTH FIRE PROTECTION INC 03-93144 ENE, NEPCO $57,879.00 MID-ATLANTIC MECHANICAL 03-93146 ENE, INTEGRATED PROCESS TECHNOLOGIES $100,800.00 MIDDLEBERG EURO 03-92813 ENE, ENA $44,509.67 MIDDOUGH ASSOCIATES INC 03-93150 ENE, EESNA $42,075.57 MIDWEST ENERGY INC 03-92469 ENE, PIPELINE SERVICES $20,911.83 MILAM CONSTRUCTION CO 03-93154 ENE, NEPCO $112,866.48 MILLICAN ASSOCIATES 03-92818 ENE, ENA, ENW $137,319.43 MISSOURI VALLEY INC 03-93160 ENE, EESNA $315,690.00 MITSUBISHI 03-93162 ENE, EECC, NEPCO $284,422.50 MMC MATERIALS INC 03-93164 ENE, NEPCO $73,509.85 MMR GROUP INC 03-93165 ENE, NEPCO $284,352.88 MOODY INTERNATIONAL INC 03-06294 ENE, EESI, EESNA $24,200.97 MORNINGSTAR SYSTEMS INC 03-92394 ENE, ENW $190,905.12 MOTIVATION EXCELLENCE INC. 03-92822 ENE, EESO $192,281.28 MOTOROLA INC. 03-92827 ENE, EESO $22,447.50 MOUNTAIN TRAILS FOUNDATION 03-92842 ENE, EBS $29,200.00 MP HUSKY CORP 03-93170 ENE, NEPCO $73,734.53 MPR ASSOCIATES INC. 03-92828 ENE, ENA $133,281.57 MS LEGAL SEARCH L.L.C 03-92465 ENE, EESO, ENA $82,250.00 NASHVILLE BOLT LLC 03-92918 ENE, NEPCO $21,696.80 NATIONAL ENERGY SERVICES 03-92927 ENE, NEPCO, EESNA $408,269.51 NATIONAL HVAC SERVICE 03-92932 ENE, EESNA $262,727.19 NATIONAL LIGHTING MAINTENANCE 03-92936 ENE, EESNA $23,368.39 NATL ASSOC OF MANUFACTURERS 03-92847 ENE $105,000.00 NAVIGANT CONSULTING INC. 03-92587 ENE, ETS, EOS, ENA, ENW $188,705.98 NCRC INC 03-92940 ENE, INTEGRATED PROCESS TECHNOLOGIES, LLC $30,901.72 NEPCAN ENGINEERING LTD 03-92945 ENE, NEPCO $613,643.25 NEPTUNE CHEMICAL PUMP CO. 03-92952 ENE, NEPCO PROCUREMENT CO. $197,440.00 NES TRENCH SHORING 03-92956 ENE, NEPCO POWER PROCUREMENT, NEPCO $76,218.00 NET LOGISTIC SA DE GV 03-92850 ENE, EGM $24,610.00 NETSCREEN TECHNOLOGIES INC. 03-92856 ENE, COMMUNICATIONS LEASING $163,279.12 NETWORK INTERSTATE 03-08890 ENE, ENW $21,583.15 NEW ALBANY LIGHT GAS WATER 03-92960 ENE, OEC $23,952.12 DEPT. NIENKAMPER FURNITURE 03-92965 ENE $213,409.54 NINYO MOORE 03-92970 ENE, NEPCO $56,084.25 NIXU OY 03-92860 ENE, EBS $24,684.00 NOOTER/ERIKSEN INC. 03-92873 ENE ENA $1,480,000.00 NORSKE SYSTEMS 03-92832 ENE ENA $95,216.70 NORTEL NETWORKS CORPORATION 03-92845 ENE, COMMUNICATIONS LEASING, EBS $515,209.28 NORTH COAST ELECTRIC COMPANY 03-92975 ENE, NEPCO, EPICC $116,532.16 NORTH STAR NETWORK SOLUTIONS 03-92853 ENE, EBS $68,492.54 INC. NORTH TEXAS VALVE FITTING CO 03-92979 ENE, NEPCO $34,703.50 NORTHEASTERN MECHANICAL INC 03-92984 ENE, EESNA $106,025.00 NOVA-LINK LIMITED 03-92586 ENE, EPSC $283,655.32 NOXTECH INC 03-92990 ENE, EGM $100,000.00 NWT INC 03-92996 ENE, NEPCO $63,423.73 O M INDUSTRIES 03-06295 ENE, EESNA $408,215.70 O C TANNER CO. 03-92748 ENE, EOS $51,497.10 OCE-USA INC. 03-93010 ENE, NEPCO $202,958.43 OFFICE PAVILION — HOUSTON 03-92461 ENE, EPSC $25,676.52 OILFIELD SUPPLY 03-93253 ENE, GLOBAL LNG $46,707.65 OMI CRANE SYSTEMS INC 03-93015 ENE, NEPCO $20,260.00 OMNI TRAX LEASING LLC 03-93523 ENE, EESI $55,170.91 ONYX INDUSTRIAL 03-93046 ENE, NEPCO $144,000.00 ONYX INDUSTRIAL SERVICES INC. 03-92756 ENE, LINGTEC $277,695.00 OPTIMUS SOLUTIONS LLC 03-93502 ENE, ENW, EESI $520,036.00 ORDEAN INTL INC. 03-92762 ENE, EECC $145,040.35 OUTDOOR MEDIA GROUP USA INC 03-92558 ENE $23,900.00 OUTLAW BROTHERS 03-93053 ENE, NEPCO $117,980.00 OVIE SYSTEMS INC 03-91432 ENE, EESO $51,713.48 OWENS CONSTRUCTION SERVICES 03-93059 ENE, NEPCO $36,359.98 OXFORD ANALYTICA INC. 03-06959 ENE, ENA $25,000.00 OXY VINYLS LP 03-93064 ENE, METHANOL $230,724.00 PA CONSULTING GROUP 03-08906 ENE, ENA $182,592.92 PACE GLOBAL ENERGY SERVICES 03-92779 ENE, ENA $80,972.09 PACIFIC RIM CAPITAL INC. 03-92785 ENE, ENW $61,364.76 PACO PUMPS 03-93070 ENE, NEPCO, NEPCO PROCUREMENT CO. $80,006.60 PAHARPUR COOLING TOWERS 03-04584 ENE, LINGTEC $1,032,579.80 LIMITED PAN OCEAN INC 03-93076 ENE, ENA $20,000.00 PANALPINA C.A. 03-93579 ENE, EEPC $73,889.03 PANALPINA INC. 03-92792 ENE, EEPC $77,427.50 PANASONIC COPIER CO. 03-91526 ENE $27,529.85 PAR REALTY CO 03-93083 ENE, GARDEN STATE $107,494.68 PARADIGM STRATEGY GROUP, INC. 03-92416 ENE, EESO $114,000.00 PARKS METAL FABRICATORS INC 03-93088 ENE, NEPCO $1,010,608.02 PARSONS ENERGY CHEMICALS 03-93094 ENE, NEPCO $33,511.00 GROUP PARTICIPANT PROPERTIES LIMITED 03-93102 ENE, EEPC $37,000.00 PASCOR ATLANTIC CORPORATION 03-93104 ENE, NEPCO $119,178.00 PASSAIC VALLEY WATER 03-93109 ENE, GARDEN STATE $244,700.69 COMMISSION PAT TANK INC 03-91600 ENE, PIPELINE SERVICES $142,909.01 PATCH INC 03-93112 ENE, ENA $205,358.42 PATRICK SANDERS 03-92644 ENE, EECC $35,000.00 PATTERSON ASSOCIATES 03-91586 ENE, ENA $61,066.00 PATTERSON PUMP COMPANY 03-06961 ENE, NEPCO PROCUREMENT CO. $33,925.00 PB ENERGY STORAGE SERVICES INC. 03-93292 ENE, ENA $151,419.55 F/K/A PB-KBB INC. PB POWER INC. 03-92797 ENE, EECC, ENA $180,884.52 PCE PACIFIC INC. 03-93119 ENE, NEPCO POWER PROCUREMENT $175,727.94 PCPC INCORPORATED 03-08905 ENE, ENW, ENA $52,932.24 PDFRAZER CONSULTING INC 03-91226 ENE, ENA $25,000.00 PENNSYLVANIA TRANSFORMER 03-93122 ENE, NEPCO $50,111.46 PENNWELL 03-92801 ENE, ENA $28,320.63 PENSKE LOGISTICS 03-93125 ENE, GARDEN STATE $1,208,606.91 PEPERWEED CONSULTING 03-92809 ENE $99,682.56 PERFORMANCE DESIGN LAB 03-08912 ENE, EESI, EESO $63,337.68 PERI FORMWORK SYSTEMS 03-93130 ENE, NEPCO $27,670.46 PETROLEUM ARGUS LTD 03-91545 ENE, ENRONONLINE $65,250.00 PETROLEUM HELICOPTERS INC. 03-92816 ENE, HPL $135,690.96 PETRO-LOGISTICS LTD. 03-92825 ENE, ENA $24,000.00 PETROTECH INC. 03-92836 ENE, SCC $21,132.00 PGA NATIONAL RESORT SPA 03-93140 ENE, EGM $31,008.00 PIEDMONT MAINTENANCE 03-92838 ENE, EESNA $163,053.00 SERVICES INC. PINKERTON SYSTEMS INTEGRATION 03-08904 ENE, EPSC $55,897.18 PINNACLE WELDING FABRICATION 03-93145 ENE, NEPCO $141,151.39 INC. PIRA ENERGY GROUP 03-92510 ENE, ENA $28,750.00 PITNEY BOWES 03-93149 ENE, EPSC $346,568.38 PLANNERS SERVICES GROU, INC. 03-93536 ENE $1,085,351.31 PM INDUSTRIAL ECONOMICS D/B/A 03-08868 ENE $29,105.05 PM KEYPOINT LLC PORT CARTERET 03-93153 ENE, GARDEN STATE $73,732.99 PORT OF HOUSTON AUTHORITY 03-92511 ENE, EGP $75,375.00 PORTER HEDGES LLP 03-93393 ENE $24,038.02 POSTAGE BY PHONE SYSTEM 03-93526 ENE, EPSC $120,000.00 POTESTA ASSOCIATES 03-93395 ENE, EGM, ENA $22,449.29 POWELL ELECTRONIC INC 03-93156 ENE, NEPCO, NEPCO PROCUREMENT CO. $854,144.40 POWELL, GOLDSTEIN, FRAZER 03-93512 ENE, EIM $90,578.43 MURPHY, L.L.P. POWER CON MECHANICAL 03-93159 ENE, NEPCO $128,460.00 POWER DISTRIBUTION INC. 03-93528 ENE $49,884.00 POWER ENGINEERS INC. 03-93166 ENE, NEPCO $180,754.64 POWER EQUIPMENT CO OF MEMPHIS 03-93169 ENE, EESNA $36,240.90 PRECISION POWERED PRODUCTS, 03-93174 ENE, NEPCO $51,960.00 INC. PRECISION ROLL GRINDERS INC. 03-93176 ENE, GARDEN STATE $29,658.00 PRESENTATIONS NORTHWEST 03-93179 ENE, NEPCO $36,034.56 PRIME LUBE INC. 03-93184 ENE, NEPCO $50,846.68 PRIME REFRIGERATION CORP 03-93531 ENE, EESI $111,834.00 PRINCETON CONSULTANTS 03-06627 ENE, ENW $21,417.77 PRITCHETT RUMMLER-BRACHE INC. 03-08903 ENE, EESO $433,964.30 PRO MECHANICAL CORP. 03-93187 ENE, EESNA $150,160.53 PROCESS TECHNICAL SERVICES INC. 03-93480 ENE, ECB $251,657.34 PROFESSIONAL SERVICES INC. 03-91577 ENE, SSLC $20,082.25 PROSPECT STEEL II CO. 03-93190 ENE, NEPCO $38,000.00 PSYCHROMETRIC SYSTEMS INC 03-93193 ENE, NEPCO PROCUREMENT CO. $650,780.59 PTL ASSOCIATES INC. 03-92843 ENE, EGM $22,350.51 PUBLIC SERVICE ELECTRIC AND GAS 03-93197 ENE, GARDEN STATE $739,955.65 PUGET SOUND ENERGY, INC. 03-93379 ENE, NEPCO $71,022.73 PUMP SERVICE REPAIR 03-92851 ENE, EPSC $38,637.67 QUALITY CONTAINER MAINTENANCE 03-93534 ENE $37,018.25 LP QWEST CYBER SOLUTIONS LLC 03-93538 ENE $63,800.00 QUINN GILLESPIE ASSOCIATES 03-91214 ENE $257,985.56 QUIRI 03-06949 ENE, EEPC $36,753.41 R J BROWN DEEPWATER, INC. 03-92858 ENE, EGM $333,758.36 R P ADAMS COMPANY INC 03-92512 ENE, EEPC $46,239.00 RAECON CORP 03-91608 ENE, ENA $23,300.36 RAILWORKS W T BYLER 03-93203 ENE, NEP CO $546,723.57 RAR DEVELOPMENT ASSOC. 03-93211 ENE, GARDEN STATE $110,390.48 RASMUSSEN WIRE ROPE RIGGING 03-93214 ENE, NEPCO $22,865.04 RAZORFISH D/B/A/ SBI.RAZORFISH 03-92739 ENE, ENA $495,497.65 REALNETWORKS INC. 03-92740 ENE, EBS $42,045.25 REBIS 03-93227 ENE, NEPCO $32,377.03 RED HAWK/CDT 03-92742 ENE, EBS $70,599.18 RED MAN PIPE SUPPLY CO 03-91612 ENE, EECC $246,809.21 REDBACK NETWORKS 03-04581 ENE, EBS, COMMUNICATIONS LEASING $1,081,103.35 REFERRAL NETWORKS D/B/A 03-92506 ENE, ENA $30,000.00 PEOPLECLICK REFRIGERATION SYSTEMS CO. 03-92743 ENE, EESNA $69,790.50 REG ARCHITECTS INC. 03-92746 ENE, ENA $24,923.00 REGINALD TOWNSEND 03-93233 ENE, EECC $20,000.00 REILY ELECTRICAL SUPPLY 03-93241 ENE, NEPCO PROCUREMENT CO. $400,696.58 RENTAL SYSTEMS INCORPORATED 03-92749 ENE $27,306.06 RETROFIT ORIGINALITY 03-93540 ENE, EESI $48,500.00 INCORPORATED RETRO-TECH SYSTEMS INC 03-91624 ENE, EESNA $68,332.02 REUSE TECHNOLOGY INC 03-92421 ENE, ENA $68,333.02 REUTERS AMERICA INC. 03-92899 ENE, EMCC, ENW, ENRONONLINE $1,430,005.84 REXEL SOUTHERN ELECTRICAL 03-93246 ENE, NEPCO PROCUREMENT CO. $117,829.00 SUPPLY REXEL SUMMERS 03-93258 ENE, NEPCO $132,767.17 RHOADS INDUSTRIES INC 03-93262 ENE, GARDEN STATE $71,745.75 RICHARD PALMER 03-93542 ENE, ENA $36,750.00 RICHARD SURREY 03-93266 ENE, EECC $40,600.00 RICHARD, WAYNE AND ROBERTS 03-93397 ENE, ENW $30,000.00 RICHARDS CO 03-93272 ENE, GARDEN STATE $63,000.00 RIDGE CUT FARMS PARTNERSHIP 03-93275 ENE, ENA $30,000.00 RINO EQUIPMENT INC 03-92556 ENE, EEPC $38,634.00 RISK WATERS GROUP 03-91619 ENE, ENA, EGM $94,725.00 RIVERA, TULLA FERRER 03-93482 ENE, ECB $693,889.66 ROBERTS/SCHORNICK ASSOC. INC. 03-92751 ENE, PIPELINE SERVICES $26,848.00 ROBERTSON-CECO CORP. 03-93278 ENE, NEPCO POWER PROCUREMENT $59,499.38 ROCKLAND COUNTY SOLID WASTE 03-93281 ENE, GARDEN STATE $56,024.15 AUTHORITY ROHM HAAS CO 03-93286 ENE, GARDEN STATE $157,500.16 ROMAR SUPPLY 03-92924 ENE, NEPCO $31,968.48 RONALD FRANKS CONSTRUCTION 03-92482 ENE, EBS $141,982.00 ROSEMOUNT ANALYTICAL INC. 03-92566 ENE, NEPCO $62,090.00 ROSEWOOD CONTRACTING 03-93381 ENE, EESNA, EESO $1,329,534.06 CORP./AFC ROTOFLOW INC. D/B/A/ GE OIL GAS 03-92753 ENE, EGP $93,101.40 ROYAL BANK OF CANADA 03-92578 ENE $459,954.00 RYDER SCOTT COMPANY INC. 03-92754 ENE, EGM $32,533.93 S/I NORTHCREEK II LLC 03-92937 ENE, NEPCO $292,797.54 SA C LIMITED 03-93484 ENE, APACHI $78,495.00 SALES FOCUS INC 03-92941 ENE, EESI, EESO $254,135.16 SALIENCE ASSOCIATES 03-06297 EESI $373,317.51 SALOMONE BROTHERS INC 03-92944 ENE, INTEGRATED PROCESS TECHNOLOGIES, LLC $27,351.95 SAN FRANCISCO WAVE EXCHANGE 03-92950 ENE, EPSC $122,908.86 LLC SAP AMERICA INC 03-92385 ENE $522,055.36 SBC DATACOMM 03-92488 ENE, ENA, NEP CO, ENW $331,191.07 SBI INC. 03-92861 ENE, EESI, EESO $210,561.00 SCHIFF HARDIN WAITE 03-93398 ENE, EESO $24,903.75 SCHINDLER ELEVATOR 03-92963 ENE, EPSC $351,706.80 CORPORATION SCHMUESER ASSOCIATES INC 03-92967 ENE, NEPCO $790,309.50 SCHNEIDER ELECTRIC 03-92972 ENE, NEPCO PROCUREMENT CO. $556,400.00 SCHOONOVER ELECTRIC CO INC 03-92977 ENE, GARDEN STATE $387,048.22 SCUDDER PUBLISHING GROUP 03-92983 ENE, ENRONONLINE $26,255.00 SDG MACERICH PROPERTIES L.P., ET 03-93431 ENE, EESO $1,563,568.00 AL. SECURITY SYSTEMS DIVISION 03-92760 ENE $591,992.19 SEFTON STEEL FABRICATORS 03-92987 ENE, NEPCO $738,256.46 SELLERS SONS INC 03-92993 ENE, NEPCO $20,877.75 SENTERRA REAL ESTATE GROUP LLC 03-92998 ENE, GRAND SLAM PARKING INC. $111,049.59 SENTRY EQUIPMENT CORP. 03-93005 ENE, NEPCO PROCUREMENT CO., NEPCO $126,492.00 SERVER TECHNOLOGY INC 03-92761 ENE, COMMUNICATIONS LEASING $227,185.20 SHAMROCK CONSTRUCTORS 03-93008 ENE, NEPCO $79,288.00 SHAUGHNESSY CO 03-93014 ENE, EPICC $33,200.00 SHAW FRONEK CO INC 03-93022 ENE, NEPCO $86,538.20 SHEN MILSOM WILKE INC. 03-93025 ENE, SSLC $44,271.55 SHUTTS BOWEN 03-93401 ENE, ENA $22,404.00 SIDERCA CORP 03-93028 ENE, NEPCO $71,026.40 SIEMENS BUILDING TECHNOLOGIES, 03-93608 ENE, EBS $24,980.20 INC. SIEMENS BUSINESS SERVICES INC 03-92382 ENE, EPSC $474,403.85 SIGMA INTERNET INC. 03-92868 ENE, EESO, ENA, ENW $510,153.20 SISTEC RIGGING MILLRIGHTS 03-93415 ENE, GARDEN STATE $56,435.64 SITUS REALTY SERVICES INC 03-92591 ENE, EBS $35,100.00 SKINNER TANK COMPANY 03-92764 ENE, ENA, PIPELINE SERVICES $59,420.00 SM ELECTRIC CO INC 03-93032 ENE, NEPCO $121,757.40 SMITH DOYLE CONTRACTORS INC 03-93035 ENE, NEPCO $57,300.00 SMITH PUMP COMPANY INC 03-93039 ENE, NEPCO $378,906.00 SOUTHEAST PIPE FABRICATORS INC 03-93044 ENE, NEPCO $26,573.31 SOUTHEASTERN ELECTRIC INC 03-08870 ENE, EESNA $57,062.00 SOUTHERN ASSOCIATES CO 03-93051 ENE, NEPCO $60,589.00 SOUTHWEST CARBON ALLOY 03-93055 ENE, NEPCO $80,767.79 SOUTHWEST FASTENER 03-93065 ENE, NEPCO $41,823.61 SOUTHWEST PERFORMANCE GROUP 03-93071 ENE, NEPCO $90,982.43 INC SPALJ CONSTRUCTION CO 03-93077 ENE, EBS $489,211.77 SPECIALIZED BANKING FURNITURE 03-92417 ENE $2,442,375.00 INC SPECIALIZED BANKING FURNITURE 03-91533 ENE, ENW $2,563,443.00 INC SPECTRUM LIGHTING TECH INC 03-92765 ENE, EESNA $51,913.45 SPHERION CORPORATION 03-08902 ENE $21,250.00 SPIRENT COMMUNICATIONS 03-91313 ENE, EBS $97,427.23 SPL INTEGRATED SOLUTIONS 03-92767 ENE, EPSC $54,751.89 SRIDHARON RAGHAVACHARI 03-93082 ENE, EESNA $312,720.37 STANCIL AND CO 03-92768 ENE, ENA $161,449.76 STANDARD AND POORS 03-91311 ENE, ENW, ENA $519,512.19 STANDARD AUTOMATION 03-92770 ENE, PIPELINE SERVICES $50,182.20 CONTROL STANDARD PARKING 03-92771 ENE, EPSC $2,119,714.55 STANLEY CONSULTANTS INC 03-93085 ENE, NEPCO $24,500.00 STEADFAST BRIDGES 03-93091 ENE, NEPCO PROCUREMENT CO. $59,848.00 STEAM SUPPLY RUBBER COMPANY 03-93095 ENE, NEPCO $20,888.18 STEEL FABRICATORS OF MONROE 03-93099 ENE, NEPCO $215,869.45 INC STEEL SERVICE CORPORATION 03-93113 ENE, NEPCO $953,515.95 STEWART MECHANICAL 03-92773 ENE, EESNA $23,500.00 ENTERPRISES INC STILIAN ELECTRIC INC 03-92775 ENE, EESNA $63,900.00 STOWE WOODWARD CO 03-93120 ENE, GARDEN STATE $170,549.40 STRASBURGER PRICE LLP 03-93404 ENE, EOS $20,737.70 STRATEGIC TECHNOLOGIES 03-92514 ENE, EBS $42,264.00 STRAWBERY HOLDINGS INC 03-93136 ENE, NEPCO $195,599.05 STRUBLE AIR CONDITIONING 03-93148 ENE, GARDEN STATE $46,783.00 STRUCTURETONE INC 03-91541 ENE, EBS $248,104.30 STURGEON ELECTRIC CO INC 03-08869 ENE, EESNA $35,270.00 SUD-CHEMIE INC 03-91536 ENE, METHANOL $128,625.00 SULLIVAN CROMWELL 03-93515 ENE, ENA, EESO, EESI 206,287.37 SULZER PUMPS (USA) INC 03-93182 ENE, NEPCO $117,796.28 SUN INDUSTRIES 03-92777 ENE, EESNA $40,921.29 SUN MICROSYSTEMS 03-08919 EBS $113,089.67 SUN MICROSYSTEMS 03-08913 ENE $85,127.10 SUN MICROSYSTEMS 03-08901 ENW $1,178,338.77 SUN MICROSYSTEMS 03-08899 ENE, ENA, EBS, ENW, EESO, COMMUNICATIONS LEASING $2,690,202.36 SYCAMORE NETWORKS 03-93186 ENE, EBS, COMMUNICATIONS LEASING $208,885.17 SYMMETRICOM 03-92781 ENE, COMMUNICATIONS LEASING $45,930.49 SYMONS CORPORATION 03-93189 ENE, NEPCO $121,858.63 SYNERGY INVESTMENT 03-93192 ENE, EESNA $51,225.46 SYNET IX 03-93195 ENE, METHANOL $70,036.00 SYNTEGRA USA INC 03-92422 ENE, ENW $822,913.90 T BAILEY INC 03-93198 ENE, NEPCO $156,726.68 TABORS CARAMANIS AND 03-91310 ENE $92,427.33 ASSOCIATES TAHMAH ENERGY INC 03-93406 ENE, PIPELINE SERVICES $24,587.50 TALBRIDGE LIMITED 03-91546 ENE $20,109.84 TALENT TREE 03-06266 ENE, EESO $6,536,739.99 TATUM CFO PARTNERS LLP 03-91551 ENE, ENW $59,700.00 TD INTERNATIONAL LLC 03-93201 ENE, ENA $163,249.00 TECHLITE CORP 03-92783 ENE, EESNA $26,342.40 TECHNICAL SOLUTIONS SERVICES 03-06289 ENE, EESNA $945,649.26 TECHNIQUES INC 03-08875 ENE, EPSC $76,788.00 TECHNOLOGY PARTNERS INC 03-92788 ENE, EESO $128,613.27 TEKSYSTEMS INC 03-92576 ENE, EBS $20,430.00 TELERATE D/B/A MONEYLINE 03-08900 ENE, ENW $517,948.70 TELERATE TELLEPSEN CORP 03-93205 ENE, EPSC, NEPCO $3,221,612.71 TELPLEXUS INC 03-91482 ENE, EBS $114,656.00 TESLA POWER AUTOMATION INC 03-93207 ENE, NEPCO $991,486.30 TEXAS BUSINESS SYSTEMS 03-92791 ENE, ENW $154,800.00 THE ADCETERA GROUP 03-08874 EBS $32,515.73 THE ADCETERA GROUP 03-08873 ENE, EBS $56,830.59 THE ALEXANDER GROUP INC 03-91490 ENE $20,000.00 THE ANDRE GROUP INC 03-92796 ENE $28,500.00 THE BROADMOOR 03-93212 ENE, ENA $30,421.54 THE COEUR D'ALENE 03-91309 ENE, ENA $26,068.06 THE ENTERPRISE CORPORATION 03-92871 ENE, EESNA $35,042.40 THE FORUM CORPORATION 03-92875 ENE, ENA, EOS $23,795.20 THE GOGATES GROUP INC 03-91560 ENE $25,000.00 THE HOUSTONIAN 03-91555 ENE $47,402.31 THE INVESTEXT GROUP 03-92805 ENE, ENA $50,350.39 THE JOHNSTON DANDY CO 03-93216 ENE, GARDEN STATE $32,440.00 THE KEYSTONE CENTER 03-93219 ENE, EOS $20,000.00 THE MET- BUSINESS SPORTS CLUB 03-91495 ENE $103,809.88 THE NEWMAN GROUP 03-92880 ENE, ENA $62,865.56 THE NICHOLAS GROUP AND 03-06622 ENE, EECC $25,000.00 RANDALL ALTON THE OFIS BY POWELL 03-92811 ENE, EPSC $339,406.57 THE PAYNE CO 03-91501 ENE, EESNA $35,550.00 THE SALVAGE ASSOCIATION 03-92815 ENE, ENA $47,378.00 THE SCRUGGS COMPANY 03-93221 ENE, NEPCO $43,970.00 THE SOCIETY OF THE PLASTICS 03-92819 ENE, ENA $35,000.00 THE STELLAR GROUP 03-93222 ENE, NEPCO $305,010.90 THE STONER GROUP 03-93225 ENE, NEPCO $94,804.65 THE TELLURIDE CONTROLS CO, INC. 03-92426 ENE, EESO $608,959.50 THE TRAVEL AGENCY IN THE PARK 03-06628 ENE $1,065,000.00 THE WEBER GROUP 03-92821 ENE, EGM $40,000.00 THE WESTAR COMPANY 03-93229 ENE, EESO $53,074.00 THE WHEATSTONE ENERGY GRP 03-93236 ENE, EESNA $296,979.68 THERMAL ENGINEERING INT'L 03-93239 ENE, NEPCO PROCUREMENT CO., NEPCO $776,598.98 THERMAL TRANSFER CORP 03-06302 ENE, EESNA $237,433.00 THERMO BLACK CLAWSON INC 03-93244 ENE, GARDEN STATE $21,675.88 THERMO PLUMBING HEATING INC 03-93248 ENE, INTEGRATED PROCESS TECHNOLOGIES, LLC $24,800.00 THERMO WEB SYSTEMS INC 03-93250 ENE, GARDEN STATE $66,404.64 THOMAS B CUSHING DEMOLITION 03-93254 ENE, NEPCO $65,880.00 THRUPOINT INC. 03-92826 ENE, EBS $763,050.00 TIAA-780 THIRD AVENUE 03-93257 ENE, EPSC, EESO $226,437.40 TIDAL SOFTWARE INC. 03-92885 ENE, ENA, ENW $43,300.00 TIG FIRST SOURCE 03-92559 ENE, EESO $25,000.00 TORONTO DOMINON 03-92889 ENE, ENA $2,579,651.25 TOWERS PERRIN 03-93509 ENE, EMI $132,429.00 TRANE COMPANY 03-93259 ENE, EESNA, INTEGRATED PROCESS TECHNOLOGIES, $214,600.38 LLC TRANSAMERICA 03-92569 ENE $250,000.00 TRANSPORTATION WORLD WIDE INC. 03-92830 ENE, ENRON SOUTH AMERICA $264,757.05 TRANTER PHE INC 03-93263 ENE, NEPCO $400,104.00 TRELEX ASSOCIATES LTD. 03-92834 ENE, ENA $78,533.69 TRENT MECHANICAL CO INC 03-06257 ENE, EESNA $375,501.60 TRESCO CONSOLES 03-93267 ENE, NEPCO PROCUREMENT CO. $20,245.00 TRI STAR INDUSTRIAL COMPANY 03-93269 ENE, NEPCO $42,408.13 TRI -C RESOURCES 03-93273 ENE, ECTMI $206,116.59 TRIDIUM INC 03-08914 ENE, EESI, EESO $65,700.00 TRILLIANT CORPORATION 03-92590 ENE, ENW $111,156.58 TRIPLEX INC 03-92562 ENE, NEPCO $21,854.10 TRI -TECH ENERGY SERVICES INC 03-93276 ENE, NEPCO $48,756.62 TURBINE AIR SYSTEMS LTD 03-93279 ENE, NEPCO $49,920.00 TURBINE TECHNOLOGY SERVICES 03-92574 ENE, EEPC $1,259,178.27 TURBO GEN CONSULTANTS INC 03-93280 ENE, GARDEN STATE $24,147.50 TURNER BROS TRUCKING INC 03-92571 ENE, NEPCO $58,742.45 TUV NEL LTD 03-91550 ENE, EEPC $74,780.04 TWO TOWN CENTER 03-93284 ENE, EESNA $23,325.76 U1 CONSULTING GROUP, INC. 03-92594 ENE, EBS $195,165.00 UB AIR PRIVATE LIMITED 03-92837 ENE, LINGTEC $21,910.39 UNAFLEX 03-93290 ENE, NEPCO $86,900.00 UNICCO SERVICE CO 03-92839 ENE, EESO $838,161.45 UNILOY MILACRON, INC. 03-06256 ENE, EESNA $168,315.00 UNISORB 03-93294 ENE, NEPCO, NEPCO POWER PROCUREMENT $318,493.00 UNITED COMPUTING GROUP 03-08907 ENW $1,427,143.95 UNITED COMPUTING GROUP 03-08872 ENE, ENW $1,448,738.17 UNITED MECHANICAL 03-91308 ENE, EESI, EESNA $48,220.00 UNITED SCAFFOLDING INC 03-93299 ENE, NEPCO, EECC $269,219.28 UNITED STATES TRUST CO OF NEW 03-93302 ENE $87,675.51 YORK UNITED STEEL FABRICATORS 03-93306 ENE, NEPCO $140,729.34 UNIVERSAL LIMITED, INC. 03-93309 ENE, NEPCO $33,034.06 UNIVERSAL PROJECT MGMT 03-93522 ENE, ENA $205,061.07 UNNICO 03-93311 ENE, INTEGRATED PROCESS TECHNOLOGIES LLC $24,655.25 UOP 03-93315 ENE, EGP $76,892.00 US EQUIPMENT LEASING L/C 03-92840 ENE, EESO $83,279.65 US TOOL 03-93318 ENE, NEPCO PROCUREMENT CO. $25,805.00 VALLEY TECHNICAL SALES INC 03-93322 ENE, GARDEN STATE $26,035.88 VALMET INC 03-93326 ENE, GARDEN STATE $41,300.00 VALTECH TECHNOLOGIES INC 03-92846 ENE, EESO, ENW $872,712.50 VAN STEVEN DICKERSON 03-08871 ENE, EOS $20,100.00 VARO ENGINEERS, LIMITED 03-06255 ENE, EESNA $180,088.04 VARSITY CONTRACTORS INC 03-92849 ENE, EESO, INTEGRATED PROCESS TECHNOLOGIES, $590,055.76 L.L.C. VEI INC 03-93330 ENE, EESO $110,270.61 VERIZON COMMUNICATIONS 03-08878 EECC $57,180.48 VERIZON COMMUNICATIONS 03-08877 ENW $155,067.18 VERIZON COMMUNICATIONS 03-08876 ENE, NEPCO, ENW $328,966.24 VIRGINIA TRANSFORMER CORP 03-93337 ENE, NEPCO $1,371,860.08 VITRA INC. 03-92901 ENE $178,312.50 VOITH FABRICS 03-93340 ENE, GARDEN STATE $30,074.01 VOITH SULZER PAPER TECHNOLOGY 03-93343 ENE, GARDEN STATE $86,406.00 VOLKS CONSTRUCTORS DIVISION 03-93346 ENE, NEPCO POWER PROCUREMENT $49,284.48 VULCAN PERFORMANCE CHEMICALS 03-93349 ENE, GARDEN STATE $288,485.88 W J MURRAY ASSOCIATES 03-92854 ENE, ENA $20,284.21 W N COUCH INC 03-93352 ENE, NEPCO $521,585.98 WA MATHERNE INDUSTRIAL SVC INC 03-93338 ENE, NEPCO $270,061.53 WADE R. HUNTER 03-92648 ENE $27,825.00 WAHLCO INC 03-93341 ENE, NEPCO PROCUREMENT CO. $42,457.50 WALTERS WHOLESALE ELECTRIC CO 03-93344 ENE, EESNA, EESO $371,483.64 WAREFORCE INC 03-92855 ENE, ENW $87,854.00 WAREHOUSE ASSOCIATES 03-93347 ENE, EPSC $334,104.00 CORPORATE WARREN ELECTRIC GROUP 03-93348 ENE, EESNA, NEPCO $141,913.00 WASHINGTON INFORMATION GROUP 03-92744 ENE, ENA $22,500.00 LTD WATLEY SEED COMPANY 03-92747 ENE, PIPELINE SERVICES $32,088.75 WEIR INTL MINING CONSULTANTS 03-93510 ENE, EGM $93,480.49 WELSBACH ELECTRIC CORP 03-93380 ENE, EESNA $51,750.00 WEST COAST ENGINEERING 03-92516 ENE, EESNA $62,250.00 WESTDEUTSCHE LANDESBANK 03-92698 ENE $25,000.00 GIROZENTRALE WESTERN AIRWAYS INC 03-92750 ENE $65,339.32 WESTINGHOUSE PROCESS CTL 03-93351 ENE, NEPCO $352,358.00 WETLAND RESOURCES 03-92755 ENE, PIPELINE SERVICES $67,404.61 WILLIAM TRANE 03-92759 ENE, EESO $39,307.70 WILLIAMSON ASSOCIATES INC 03-92763 ENE, EGM $220,645.13 WILLKIE FARR GALLAGHER 03-93516 ENE, EECC $22,653.09 WILSON INDUSTRIES INC 03-93307 ENE, EEPC $25,758.00 WIN SAM VALLEY VIEW CENTER 03-93314 ENE, INTEGRATED PROCESS TECHNOLOGIES, LLC, EESI $94,504.65 WINKLER A/C REFRIGERATION AND 03-06254 ENE, EESNA $34,500.00 MECHANICAL WORLD WATER WORKS 03-93320 ENE, GARDEN STATE $46,900.00 WRIGHT EXPRESS 03-92580 ENE, NEPCO $3,304,634.84 WS BELLOWS CONSTRUCTION CORP. 03-92900 ENE $619,826.00 WYNN-CROSBY 1994, LTD. AND 03-93425 ENA, ENE $1,485,093.00, WYNN-CROSBY ENERGY, INC. PLUS INTEREST THEREON. WYNN-CROSBY 1995, LTD. AND 03-93424 ENA, ENE $737,165.00, WYNN-CROSBY ENERGY, INC. PLUS INTEREST THEREON. WYNN-CROSBY 1996, LTD. AND 03-93426 ENA, ENE $742,547.00, WYNN-CROSBY ENERGY, INC. PLUS INTEREST THEREON. WYNN-CROSBY 1997, LTD. AND 03-93427 ENA, ENE $742,634.00, WYNN-CROSBY ENERGY, INC. PLUS INTEREST THEREON. WYNN-CROSBY 1998, LTD. AND 03-93428 ENA $74,547.00, WYNN-CROSBY ENERGY, INC. PLUS INTEREST THEREON. XTRA LIGHT MANUFACTURING INC 03-93324 ENE, EESNA $68,557.00 YANTRA CORPORATION 03-08880 ENW $213,434.36 YANTRA CORPORATION 03-08879 ENE, EIM, ENW $354,808.80 YARWAY CORP 03-93327 ENE, NEPCO $34,800.00 YORK INTL CORP 03-93331 ENE, EESNA $397,439.85 YORK REFRIGERATION 03-93333 ENE, EESNA $111,856.00 YORKTOWN COMMUNICATIONS LLC 03-91307 ENE, EBS $85,000.00 ZARAMELLA PAVAN 03-92481 ENE, EECC $610,316.16 CONSTRUCTION CO. ZEKS COMPRESSED AIR SOLUTIONS 03-06253 ENE, EESNA $126,737.59 ZIDELL VALVE CORPORATION 03-92554 ENE, NEPCO $71,591.00 AMANDA K. MARTIN 03-93617 CREDITORS' COMMITTEE $2,817,000.00 ANDREW S. FASTOW 03-93610 CREDITORS' COMMITTEE $1,550,000.00 ANDREWS KURTH LLP 03-93655 CREDITORS' COMMITTEE $5,438,531.20 BEN F. GLISAN, JR. 03-93621 CREDITORS' COMMITTEE $800,000.00 CAROL WHALEN, EXECUTRIX OF THE 03-93624 CREDITORS' COMMITTEE $800,000.00 ESTATE OF JOHN C. BAXTER DAVID W. DELAINEY 03-93607 CREDITORS' COMMITTEE $3,000,000.00 DAVID HUAG 03-93600 CREDITORS' COMMITTEE $4,873,961.00 DAVID OXLEY 03-93625 CREDITORS' COMMITTEE $750,000.00 EXECUTOR OF THE ESTATE 03-93606 CREDITORS' COMMITTEE $1,500,000.00 LAWRENCE IZZO JAMES M. BANNANTINE 03-93620 CREDITORS' COMMITTEE $862,395.00 JAMES V. DERRICK, JR. 03-93622 CREDITORS' COMMITTEE $800,000.00 JAMES B. FALLON 03-93609 CREDITORS' COMMITTEE $2,900,000.00 JAY L. FITZGERALD 03-93631 CREDITORS' COMMITTEE $172,000.00 JEFFREY MCMAHON 03-93601 CREDITORS' COMMITTEE $1,400,000.00 JEFFREY K. SKILLING 03-93614 CREDITORS' COMMITTEE $5,600,000.00 JOHN R. SHERRIFF 03-93599 CREDITORS' COMMITTEE $1,500,000.00 JOSEPH G. KISHKILL 03-93618 CREDITORS' COMMITTEE $120,000.00 KENNETH D. RICE 03-93598 CREDITORS' COMMITTEE $1,855,000.00 LOU L. PAI 03-93604 CREDITORS' COMMITTEE $2,660,000.00 MARK E. KOENIG 03-93616 CREDITORS' COMMITTEE $150,000.00 MICHAEL J. KOPPER 03-93623 CREDITORS' COMMITTEE $800,000.00 PHILLIPPE A. BIBI 03-93628 CREDITORS' COMMITTEE $425,000.00 REBECCA C. CARTER 03-93630 CREDITORS' COMMITTEE $300,000.00 REBECCA P. MARK 03-93605 CREDITORS' COMMITTEE $3,202,997.00 RICHARD P. BERGSIEKER 03-93635 CREDITORS' COMMITTEE $320,000.00 RICHARD B. BUY 03-93627 CREDITORS' COMMITTEE $400,000.00 RICHARD A. CAUSEY 03-93613 CREDITORS' COMMITTEE $1,000,000.00 RICHARD G. DIMICHELE 03-93629 CREDITORS' COMMITTEE $525,000.00 ROBERT H. BUTTS 03-93632 CREDITORS' COMMITTEE $150,000.00 ROBERT J. HERMANN 03-93619 CREDITORS' COMMITTEE $400,000.00 RODNEY GRAY 03-93626 CREDITORS' COMMITTEE $680,000.00 TERENCE H. THORN 03-93615 CREDITORS' COMMITTEE $420,000.00 THOMAS E. WHITE, JR. 03-93612 CREDITORS' COMMITTEE $1,000,000.00 TIMOTHY N. BELDEN 03-93633 CREDITORS' COMMITTEE $200,000.00 ACCORD ENERGY LIMITED 03-93557 ENE AVOIDANCE OF GUARANTY AEP ENERGY SERVICES, INC. 03-93400 ENE AVOIDANCE OF GUARANTY AGIP (UK) LIMITED 03-93558 ENE AVOIDANCE OF GUARANTY ALLEGHENY ENERGY SUPPLY 03-93402 ENE AVOIDANCE OF COMPANY, LLC GUARANTY AMEREN SERVICES CO., UNION 03-93405 ENE AVOIDANCE OF ELECTRIC CO., AMEREN ENERGY GUARANTY GENERATING CO., AND CENTRAL ILLINOIS PUBLIC SERVICE CO. BANK OF AMERICA, N.A. AND 03-93567 ENE AVOIDANCE OF BANC OF AMERICA SECURITIES LLC GUARANTY BERLINER KRAFT UND LICHT AG AND 03-93565 ENE AVOIDANCE OF BEWAG AG GUARANTY BOX USA GROUP, INC. 03-93407 ENE AVOIDANCE OF GUARANTY BRAZOS VPP LIMITED PARTNERSHIP, 03-93584 ENE AVOIDANCE OF BRAZOS VPP TRUST GUARANTY BRITISH ENERGY POWER AND 03-93572 ENE AVOIDANCE OF TRADING LIMITED GUARANTY CARGILL, INCORPORATED AND 03-93544 ENE AVOIDANCE OF CARGILL ENERGY TRADING GUARANTY CANADA, INC. CHEROKEE FINANCE V.O.F., ET AL. 03-93602 ENE AVOIDANCE OF GUARANTY COYOTE SPRINGS 2, LLC 03-93577 ENE AVOIDANCE OF GUARANTY CREDIT RENAISSANCE PARTNERS 03-93585 ENE AVOIDANCE OF L.L.C., SCHRODER CREDIT GUARANTY RENAISSANCE FUND L.P.; SCHRODER CREDIT RENAISSANCE FUND, LTD. AND MIECO, INC. DESERET GENERATION 03-93409 ENE AVOIDANCE OF TRANSMISSION COOPERATIVE GUARANTY DYNEGY MARKETING AND TRADE, 03-93576 ENE AVOIDANCE OF AND DYNEGY CANADA, INC. GUARANTY EDF TRADING LIMITED 03-93555 ENE AVOIDANCE OF GUARANTY ENERGIE AG OBERÖST ERREICH 03-93550 ENE AVOIDANCE OF GUARANTY E-NEXT GENERATION LLC, ET AL. 03-93593 ENE AVOIDANCE OF GUARANTY ESSENT ENERGY TRADING BV 03-93552 ENE AVOIDANCE OF GUARANTY EUROPEAN POWER SOURCE 03-93575 ENE AVOIDANCE OF COMPANY (UK) LIMITED GUARANTY FLORIDA GAS TRANSMISSION CO. 03-93556 ENE AVOIDANCE OF GUARANTY FOREST OIL CORP. 03-93410 ENE AVOIDANCE OF GUARANTY GRUPO IMSA, S.A. DE C.V. 03-93564 ENE AVOIDANCE OF GUARANTY GRUPO INDUSTRIAL SALTILLO, S.A. 03-93411 ENE AVOIDANCE OF DE C.V. GUARANTY INNOGY PLC 03-93559 ENE AVOIDANCE OF GUARANTY J. ARON COMPANY 03-93545 ENE AVOIDANCE OF GUARANTY KERN RIVER GAS TRANSMISSION 03-93546 ENE AVOIDANCE OF COMPANY GUARANTY KILLINGHOLME POWER LIMITED 03-93551 ENE AVOIDANCE OF GUARANTY KSTAR VPP LP 03-93582 ENE AVOIDANCE OF GUARANTY LEPTA SHIPPING CO., LTD. 03-93563 ENE AVOIDANCE OF GUARANTY LONGACRE MASTER FUND, LTD. 03-93553 ENE AVOIDANCE OF GUARANTY LOUIS DREYFUS ENERGY SERVICES, 03-93412 ENE AVOIDANCE OF L.P. GUARANTY MAGNOX ELECTRIC PLC 03-93560 ENE AVOIDANCE OF GUARANTY MOBIL GAS MARKETING (UK) LTD. 03-93432 ENE AVOIDANCE OF GUARANTY NUON ENERGY TRADE 03-93573 ENE AVOIDANCE OF WHOLESALE N.V. GUARANTY OCM ADMINISTRATIVE SERVICES II, 03-93569 ENE AVOIDANCE OF L.L.C. GUARANTY PETRO-HUNT, L.L.C. 03-93413 ENE AVOIDANCE OF GUARANTY PINNACLE WEST CAPITAL 03-93416 ENE AVOIDANCE OF CORPORATION GUARANTY PIONEER NATURAL RESOURCES USA, 03-93417 ENE AVOIDANCE OF INC. GUARANTY PPL ENERGYPLUS, LLC 03-93418 ENE AVOIDANCE OF GUARANTY PPL MONTANA, LLC 03-93419 ENE AVOIDANCE OF GUARANTY RENAISSANCE REINSURANCE, LTD. 03-93420 ENE AVOIDANCE OF GUARANTY SILVER OAK CAPITAL LLC AND AG 03-93568 ENE AVOIDANCE OF CAPITAL RECOVERY PARTNERS III, LP GUARANTY SPCP GROUP, L.L.C.; FRONTERA 03-93588 ENE AVOIDANCE OF GENERATION LIMITED PARTNERSHIP; GUARANTY AND TECO ENERGY, INC. SSE ENERGY SUPPLY LIMITED 03-93562 ENE AVOIDANCE OF GUARANTY STONEHILL INSTITUTIONAL 03-93589 ENE AVOIDANCE OF PARTNERS L.P., STONEHILL GUARANTY INSTITUTIONAL MANAGEMENT LLP AND VITRO CORPORATION, S.A. DE C.V. SUPERIOR NATURAL GAS 03-93421 ENE AVOIDANCE OF CORPORATION GUARANTY TEXAS GENCO, L.P. 03-93422 ENE AVOIDANCE OF GUARANTY TORONTO DOMINION (TEXAS), INC. 03-93570 ENE AVOIDANCE OF GUARANTY TOTALFINAELF GAS AND POWER 03-93561 ENE AVOIDANCE OF LIMITED GUARANTY TRANSCO PLC, F/K/A BG TRANSCO 03-93578 ENE AVOIDANCE OF PLC, BG PLC AND BRITISH GAS PLC GUARANTY VATTENFALL AB 03-93554 ENE AVOIDANCE OF VITOL S.A. 03-93423 ENE AVOIDANCE OF GUARANTY WILLIAMS POWER COMPANY, INC., 03-93543 ENE AVOIDANCE OF F/K/A WILLIAMS ENERGY GUARANTY MARKETING TRADING COMPANY XCEL ENERGY INC., E PRIME, INC., 03-93594 ENE AVOIDANCE OF NORTHERN STATES POWER GUARANTY COMPANY, NORTHERN STATES POWER COMPANY, SOUTHWESTERN PUBLIC SERVICE COMPANY, VIKING GAS TRANSMISSION COMPANY, PUBLIC SERVICE COMPANY OF COLORADO, XCEL ENERGY RETAIL HOLDINGS, INC., CHEYENNE LIGHT, FUEL AND POWER COMPANY, LOUISIANA GENERATING, LLC, AND CERTAIN SUBSIDIARIES OF XCEL ENERGY, INC., JOHN DOES 1 THROUGH 99 XL TRADING PARTNERS LTD. 03-93571 ENE AVOIDANCE OF EXHIBIT I LETTER OF SUPPORT BY THE CREDITORS' COMMITTEE OFFICIAL COMMITTEE OF UNSECURED CREDITORS OF ENRON CORP., ET AL. , DEBTORS CHAPTER 11 CASE NO. 01-16034 (AJG) JOINTLY ADMINISTERED c/o Milbank, Tweed, Hadley McCloy LLP 1 Chase Manhattan Plaza New York, New York 10005 January 9, 2004 TO: UNSECURED CREDITORS OF ENRON CORP. AND ITS DIRECT AND INDIRECT DEBTOR SUBSIDIARIES

The Official Committee of Unsecured Creditors (the "Creditors' Committee") of Enron Corp., et al., debtors and debtors in possession (collectively, the "Debtors"), appointed pursuant to 11 U.S.C. § 1102, writes to advise you of our determinations as to the Fifth Amended Joint Plan of Affiliated Debtors Pursuant to Chapter 11 of the United States Bankruptcy Code, dated January 9, 2004 (the "Plan"). Any capitalized terms used but not defined herein have the meaning ascribed to such terms in the Plan.

THE MEMBERS OF THE CREDITORS' COMMITTEE — WHICH INCLUDE SOME OF THE LARGEST CREDITORS OF NOT ONLY ENRON CORP. BUT ALSO SEVERAL OF ITS DEBTOR SUBSIDIARIES — REPRESENTING THE INTERESTS OF ALL UNSECURED CREDITORS OF THE DEBTORS, UNANIMOUSLY SUPPORT THE PLAN AND RECOMMEND THAT HOLDERS OF UNSECURED CLAIMS VOTE TO ACCEPT THE PLAN IN ACCORDANCE WITH THE INSTRUCTIONS SET FORTH ON THEIR BALLOTS. Each Creditor must, however, make its own independent decision as to whether or not the Plan is acceptable to that Creditor before voting to accept or reject the Plan. Formulation of Plan. Since its formation on December 12, 2001, the Creditors' Committee has expended significant efforts investigating the acts, conduct, assets, liabilities, and financial condition of the Debtors, the operation of the Debtors' businesses (including the operations of non-Debtor subsidiaries) and the desirability of continuing such businesses, and numerous other matters relevant to the formulation of a joint chapter 11 plan for the Debtors. In addition, as set forth more fully in the Disclosure Statement accompanying the Plan, we have worked with the Debtors for more than a year to forge a global compromise of complex inter-estate disputes in order to formulate the Plan. We believe that the asset realization strategy and the global compromise embodied in the Plan will provide the greatest potential recovery for unsecured creditors of the Debtors as a whole because, among other things, the Plan: (a) maximizes value for Creditors by liquidating the assets of the Debtors or transferring the ownership of certain assets to Creditors, as appropriate, and by providing for the continued prosecution of numerous affirmative causes of action on behalf of the Debtors' estates; (b) resolves the issue of substantive consolidation of the Debtors and substantially all other potential inter-estate disputes without expensive and time-consuming litigation; and (c) facilitates an orderly and expeditious distribution of value to Creditors holding Allowed Claims.

Distributions. The Plan provides for the distribution of all of the potential value of the Debtors' assets to holders of Allowed Claims as expeditiously as possible (in the form of Cash, Plan Securities and, to the extent created, interests in the Remaining Asset Trusts, the Litigation Trust and the Special Litigation Trust) consistent with the overarching goal of maximizing recoveries. The Debtors have advised us that Cash will constitute approximately two-thirds of the distributions to Creditors, and we have endeavored to ensure maximum liquidity for Creditors with respect to any non-Cash distributions.

Global Compromise. As described in the Disclosure Statement, the Plan is premised upon a settlement, rather than litigation, of various inter-Debtor, Debtor-Creditor and inter-Creditor disputes. This global settlement, which we believe fairly reflects the risks of litigation, will significantly reduce the duration of these Chapter 11 Cases and the expenses attendant to protracted disputes. While a litigated outcome of the issues resolved by the Plan would necessarily differ from the result produced by the Plan, we believe that, if such issues were litigated to conclusion, these Chapter 11 Cases would be prolonged for, at a minimum, an additional year. The cost, delay and uncertainty that would be generated by such inter-estate litigation would not, in our view, be in the best interests of the unsecured creditor body. In that regard, it is important to bear in mind that the professional fees incurred in these Chapter 11 Cases, even without such estate-wide litigation, have been approximately $330 million per year.

Post-Effective Date Administration. On the Effective Date of the Plan, the Debtors will appoint a new board of directors to oversee and administer the liquidation of their remaining assets and to work towards concluding these Chapter 11 Cases. Prior to Confirmation, the Creditors' Committee will be consulted with respect to four of the five members (and the ENA Examiner will be consulted with respect to one of the five member(s) of the board of Reorganized ENE and, to the extent created, any boards of the Remaining Asset Trust and the Litigation Trust. In addition, in the event the Special Litigation Trust is created, the Creditors' Committee will nominate all of the members of its governing board to oversee prosecution of certain claims and causes of action previously brought by the Creditors' Committee on behalf of the Debtors' estates against certain former insiders of the Debtors.

The foregoing description summarizes only certain aspects of the settlement and compromise contained in the Plan and does not constitute any part of, and is not intended as a substitute for, the Disclosure Statement approved by the Court. Creditors should read the Plan and the accompanying Disclosure Statement (including, without limitation, all of the risk factors set forth therein) in their entirety before voting on the Plan.

The Debtors have provided you with a Ballot to vote to accept or reject the Plan. In order to have your vote counted, you must complete and return the Ballot in accordance with the procedure set forth therein and in the Disclosure Statement. PLEASE READ THE DIRECTIONS ON THE BALLOT CAREFULLY AND COMPLETE YOUR BALLOT IN ITS ENTIRETY BEFORE RETURNING IT TO THE DEBTORS' BALLOTING AGENT.

THE OFFICIAL COMMITTEE OF UNSECURED CREDITORS OF ENRON CORP., ET AL.

EXHIBIT J LETTER OF SUPPORT BY THE ENA EXAMINER HARRISON J. GOLDIN THE EXAMINER IN THE ENRON NORTH AMERICA CORP. BANKRUPTCY CASE c/o Goldin Associates, L.L.C. 400 Madison Avenue, 10th Floor New York, New York 10017 Tel: (212) 593-2255 Fax: (212) 888-2841

January 8, 2004

To the Creditors of Enron North America Corp. and Its Direct and Indirect Debtor Subsidiaries (collectively, "ENA"):

As described in the Disclosure Statement (a copy of which is enclosed), pursuant to various Orders entered by the Bankruptcy Court the ENA Examiner was appointed, among other things: (a) to render reports relating to certain ENA transactions; (b) to act as a fiduciary for ENA creditors and review and monitor certain post-Petition Date transactions of ENA; and (c) to facilitate a Chapter 11 plan for ENA. The ENA Examiner has been engaged in these activities since March, 2002 and, particularly in the last year, with the Debtors' plan formulation process.

Following discussions and negotiations with the ENA Examiner, the Debtors and Creditors' Committee modified their initial plan proposal to address certain inter-Debtor and inter-creditor issues. These modifications, reflected in the Fifth Amended Plan (a copy of which is also enclosed), pertain, among other things, to the following:

• Substantive Consolidation: The Fifth Amended Plan enhances recoveries to ENA creditors with Enron Corp. guaranties by, inter alia, (i) according additional value to guaranty claimants and (ii) permitting guaranty claimants to participate in recoveries from the so-called Mega Claim litigations.

• Asset Transfers: As to certain assets previously owned by ENA that were purportedly transferred pre-Petition to Enron Corp., the ENA Examiner believes these transfers are potentially avoidable; the Fifth Amended Plan returns (in whole or in part) three of those assets to ENA.

• Liquidity: ENA has generated more cash post-Petition than other Debtors. Accordingly, while other creditors will receive a uniform mixture of cash and securities in the ongoing enterprises that are not scheduled for sale, creditors of ENA, in the aggregate, have the option to accept up to $125 million of additional cash in lieu of certain securities.

• Governance: To address the concerns of certain ENA creditors, the Fifth Amended Plan provides for the ENA Examiner to continue his fiduciary responsibilities post-confirmation.

The foregoing description summarizes only certain aspects of the settlement and compromise contained in the Fifth Amended Plan and does not constitute any part of, and is not intended as a substitute for, the Disclosure Statement approved by the Court. Creditors should read the Fifth Amended Plan and the accompanying Disclosure Statement (including, without limitation, all of the risk factors set forth therein) in their entirety before voting on the Fifth Amended Plan.

The ENA Examiner is pleased that the Debtors and the Creditors' Committee have agreed to the foregoing modifications that are reflected in the Fifth Amended Plan. The ENA Examiner believes that the settlement contained in the Fifth Amended Plan is reasonable and that the treatment of ENA creditors therein is fair and equitable. Accordingly, the ENA Examiner endorses a vote by ENA creditors in favor of the Fifth Amended Plan and supports its confirmation. Each creditor must, however, make its own independent decision as to whether or not the Fifth Amended Plan is acceptable to that Creditor before voting to accept or reject the Fifth Amended Plan.