============= Page 1 of 11 ============= Ken and Linda Lay Balance Sheet Comparison July 31, 2000 Current Assets 6/30/00 4,646,852 7131100 7,451,062 Variance .2,804,210 New Morgan Stanley Acct.; New Eagle Global Acct.; Marketable Investments Loan to Liz & Jose Luis Corn & Pref Stocks 136,428,801 152,368,882 15,940,081 ENE inc. $9.125 from pr. Mo.; - CPQ inc. $2.50 from pr. Mo. Executive Stock Options 111,627,137 137,355,324 25,728,187 ENE inc. $9.125 from pr. Mo.; CPQ inc. $2.50 from pr. Mo. Bonds 298,606 298,606 - Mutual Funds 13,467,619 13,061,921 (405,698) Dec across the board in funds Partnerships (Family)* 47,962,388 55,333,197 7,370,809 ENE inc. $9.125 from pr. Mo.; CPQ inc. $2.50 from pr. Mo. Long Term Investments 39,301,084 39,560,376 259,292 Earnest $-Aspen3, Lazard Capital Call, Appreciation Retirement/Deferred Assets 60,366,344 65,429,262 5,062,918 ENE inc. $9.125 from pr. Mo. Personal Non Earning Assets 2,659,604 2,684,149 24,545 Current Liabilities (71,402,844) (76,390,263) (4,987,419) New investments & expenses Long Term Liabilities (89,860,778) (105,831,222) (15,970,444) Increase in Def. Tax Liability as a result of inc stock opt value Business Liabilities (206,299) (217,137) (10,838) NET WORTH $255,288,514 $ 291,104,157 35,815,643 Ken and Linda have guaranteed a mortgage in the amount of $900,000 maturing on January 1, 2014 with an interest rate of 6.88% at Bank of America for their daughter, Robyn Vermeil. This loan is collateralized by property appraised at $965,000 as of December 9, 1998. Ken has also guaranteed three unsecured notes in the amounts of $183,900 maturing on Aug. 27, 2000 and $101,319 plus $145,374 maturing on Sept. 25, 2000 (totaling $246,693) at an interest rate of 30-Day LIBOR +1.5% at Bank of America for his sister, Sharon Lay. Linda has guaranteed a note secured by a 2000 Toyota Avalon in the amount of $26,949. The outstanding commitments for various investments total $ 19,652,719. Value based on FMV of partnership assets. No discount for partnership interest is shown. LAY-G39 0078 LBF002-00687 GOVERNMENT EXHIBIT 217 Crim. No. H-04-25 (S-2) ============= Page 2 of 11 ============= List of Outstanding Commitments As of July 31, 2000 Total Outstanding PERSONAL Commitment Total Invested Commitment Capricorn Investors II LP Capricorn Investors III LP Carson Private European Fund Chase Cap Ptrs Private Eq Fund Corporate Opportunities Funds Environmental Opportunities Fund Environmental Opportunities II Fund Lazard Technology Partners II LP Vanguard VII LP Westbridge Ventures, L.P. SUBTOTAL List of Scheduled Commitments: Houston NFL Holdings (Offset by Credit Facility at Bank of Am) TOTAL Total Outstanding KLL & LPL INVESTMENTS, LTD. Commitment Total Invested Commitment 500,000 476,415 23,585 750,000 284,672 465,328 1,500,000 1,050,000, 450,000 5,000,000 767,010 4,232,990 750,000 225,000 525,000 500,000 475,000 25,000 400,000 168,000 232,000 1,000,000 176,184 823,816 3,000,000 300,000 2,700,000 1,000,000 1,000,000 $ 14,400,000 $ 3,922,281 $ 10,477,719 11,675,000 2,500,000 9,175,000 $ 26,075,000 $ 6,422,281 $ 19,652,719 Capricorn Investors III LP Carson Private Capital IV (Hicks Muse) DLJ Millennium Partners LP G S Private Equity Partners LP Lazard Technology Partners II LP Sevin Rosen VI Affiliates TCW/Hines Emerging Markets R E TCW Taiwain Special Opportunity II Vanguard VII LP Westbridge Ventures, L.P. TOTAL 250,000 94,891 155,109 1,000,000 900,000 100,000 250,000 237,500 12,500 2,000,000 1,221,889 778,111 500,000 88,093 411,907 50,000 37,500 12,500 1,000,000 242,770 757,230 500,000 500,000 - 2,000,000 200,000 1,800,000 500,000 500,000 $ 8,050,000 $ 3.522,643 $ 4,527,357 LAY-G39 0079 BF002-00688 ============= Page 3 of 11 ============= August 16, 2000 Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: July 31, 2000 S Balance % of Total Assets % of Working Assets ASSET CURRENT ASSETS Cash on Hand: CASH ON HANDBJONES -21.83 .0% .0 CASH ON HAND/SK 177.48 .0% .0 CASH ON HAND/PSTOKES 230.90 .0% .0 CASH ON HAND/MSTURGIS 198.18 .0% .0 CASH ON HAND/LEONA 381.63 - .0% .0 CASH ON HAND/PRAKER 300.00 .0% .0 Total Cash on Hand: 1,266.36 .0% .0 Checking Accounts: BANK OF AMERICA 0707 73,685.21 .0% .0 BANK OF AMER/LPL PROP 29,452.91 .0% .0 BANK OF A1MER/STOKES 6,540.21 .0% .0 CHASE BANK CHECKING 94.50 .0% .0 VECTRA BANK 2,460.49 .0% .0 UNITY 109-900 183.01 .0% .0 Total Checking Accounts: 112,416.33 .0% .0 Money Market Accounts: WASHINGTON DC ACCT 90,000.00 .0% .0 Total Money Market Accounts: 90,000.00 .0% .0 Brokerage Accounts: CHARLES SCH-CAPROCK/SCH-CR 79,250.62 .0% .0 GOLDMAN SACHS/GS-61 30,023.10 .0% .0 GOLDMAN SACHS/GS-42 232,042.98 .0% .0 MORGAN STANLEY MMA/MS-55 S25,243.84 .2% .2 PAINE WEBBER MMA/PW-KLL 10,501.56 .0% .0 PAINE WEBBER CYPRESS/PW-98 838.04 .0% .0 PAINE WEBBER HB/PW-38 9,717.02 .0% .0 PAINE WEBBEREGA/PW-11 1,290,627.26 .3% .3 SANDERS MORRIS MMA/SMH-JT .98 .0% .0 TCW CONC CORE ACCT 99,353.32 .0% .0 TCW MID CAP ACCT 57,846.83 .0% .0 WATERHOUSE SEC-MMA/WSI 1,055.15 .0% .0 Total Brokerage Accounts: 2,636,500.70 .6% .6 Savings Accounts: ENRON CREDIT UNION/KLL 44.85 .0% .0 Total Savings Accounts: 44.85 .0% .0 Treasury Bills: SAVINGS BONDS 2,400.00 .0% .0 Page 1 LAY-039 0080 LBF002-00689 ============= Page 4 of 11 ============= Kenneth L. & Linda F. Lay BALANCE SHEET ANALYSIS As of: July 31, 2000 August 16, 2000 Balance % of T otal Assets % of Worlano ssets Total Treasury Bills: 2,400.00 .0% .0 Short-term Receivables: ACCT RECV-TDH 390,000.00 .1% .1 ACCT RECV-TDH (AVALON) 171,550.04 .0% .0 ACCT RECV-MKL 190,278.26 .0% .0 ACCT RECV-RENT DEP (#1000) 2,102.08 .0% .0 ACCT RECV-S. HOBBS 112,500.00 .0% .0 ACCT RECV-D. HOBBS 112,500.00 .0% .0 ACCT RECV-RRH 20,000.00 .0% .0 ACCT RECV-RRH (DICKEY) 135,000.00 .0% .0 ACCT RECV-BJONES 106,362.45 .00,% .0 ACCT RECV-R V 84,643.00 .0% .0 ACCT RECV-JAI. 7,878.39 .0% .0 ACCT RECV-ELV(FL) 580,000.00 .1% .1 ACCT RECV-ROBERTSBLOODWOR 19,380.30 .0% .0 ACCT RECV-E MCELROY 4,250.00 .0% .0 ACCT RECV-RANDY GRAY 100.000.00 .0% .0 ACCT RECV-S. ADARO 3,200.00 .00./0 .0 ACCT RECV-Y2K ENERGY CO. 1,110.000.00 .2% .2 Total Short-term Receivables: 3.149,645.52 .7% .7 Notes Receivable: FAM PTRNS ANNUITY-2/KLL 730,081.17 .2% FAM PTRNS ANNUITY-2/LPL 7/23,707.10 20,/0 .2 Total Notes Receivable: 1,458,788.27 .3% .3 TOTAL CUR= ASSETS 7,451,062.03 1.6 1.6 MARITABLE INVESTMENTS Enron Corp. 5 116.379,687.62 Common Stock 10,730,685.88 Fayez Sarofim Mg=t.-Com 3,364,679.25 Sanders Morris Mundy-Com 1,355,611.25 Cypress Asset Mgmt.-Corn. 3,869,528.08 Goldman Sachs-Com 2,424,689.72 Goldman Sachs-Internet 1,079,395.33 Caprock Capital Advisors 926,743.55 Hams Bretall 302.353.36 PaineWebber Core Hold. 3,357,283.11 TCW Core Equity 734,474.39 TCW Mid Cap Equity 3,142,441.70 Morgan Stanley & Co. 486,192.20 Eagle Global 209,372.75 Preferred Stocks 2,955,743.25 Vested Exec Stock Options: CPQ ESO 4-97 5000SH (98) 60,162.50 .0°'0 .0 Page 2 LAY-G39 0081 LBF002-00690 ============= Page 5 of 11 ============= August 16, 2000 Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: July 31, 2000 Balance % of Total Assets % of Wori ano Assets CPQ ESO 4-97 25000SH (99) 300,812.50 .1% .1 CPQ ESO 4-97 4370SH 87,585.73 .0% .0 CPQ ESO 4-98 2,424 SHS 33,020.94 .0% .0 CPQ ESO 4-99 2,953 SHS 47,875.51 .0% .0 CPQ ES0 4-99 12500 SH (00) 54,656.25 ,. .0% .0 ENE ESO 2-94 168,000 SHS 9,555,000.00 2.0 2.0 ENE ESO 2-94 146,400 SHS 8,289,900.00 1.8 1.8 ENE ESO 12-94 65,230 SHS 3,807,801.25 _ .80,'0 .8 ENE ESO 12-95 203,140 SHS 11,084,334.10 2.3 2.4 ENE ESO 1-96 147,700 SHS 3,159,686.50 1.7 1.7 ENE ESO 12-96 118,620 SHS 6.175,950.30 1.3 1.3 ENE ESO 1-97 113,090 SHS 5,809,998.75 1.2 1 ENE ESO 1-97 935,000 SHS 48,559,225.00 10.3 10.3 ENE ESO 1-98 95,383 SHS 5,109,453.22 1.1 1.1 ENE ESO 12-98 590,650 SHS 13,317,725.97 2.3 2.8 ENE ESO 12-99 325,000SHS 11.841,375.00 _.5 2.5 ENE ESO 1-00 192,309SHS 5,060,611.34 1.1 1.1 ENT: ESO 2-00 13 SHS 144.63 .00,% .0 Total Vested Exec Stock Options: 137,355,324.49 29.0 29.2 Corporate Bond-Convertibl: LAKEWOOD SPORT CONV/SMH-JT 52,250.00 .0% .0 LAKEWOOD SPORT-1/SMH-JT 52.250.00 .0% .0 LAKEWOOD SPRT CONV2/SMH-JT 30,041.00 .0% .0 EARTHCARE CO DEB/SMH-JT 100,000.00 .0% .0 EARTHCARE CO 1534SH/SME-JT 1,534.00 .0% .0 EARTHCARE CO 2531SH/SV1H-JT 2,531.00 .00,/0 .0 P HOTO FETE. C OM CONVERT NOTE 60,000.00 .0% .0 Total Corporate Bond-Convertibl: _98,606.00 .1% .1 Mutual Funds: GS 1999 EACH FND/GS 7,402,600.15 1.6 1.6 MUNDERNET 14389SHIPW-94 954,710.15 .2% .2 PW STRATEGY FUNDIPW-94 883,000.00 .2% .2 TCW SELECT EQUITIES FUND 1,014,432.82 .2% .2 TCW AGRESSIVE GRWTH/NB 920,348.10 .20./0 .2 TCW AGRESS GRWTH LT 116,654.67 .0% .0 TCW SMALL GROWTH FUND 1,770,175.43 .4% .4 Total Mutual Funds: 13,061,921.32 2.3 2.8 Partnerships-other. KLL & LPL INVEST!V 4T PTRNS 53.950,006.00 11.4 11.5 KLL & LPL FAMILY PTRNS 1,383,191.00 .3% .3 Total Partnerships-other. 55,333,197.00 11.7 11.8 TOTAL MARKETABLE INVESTMENTS 358,417,930.75 75.7 76.1 Page 3 LAY-G39 0082 LBF002-00691 ============= Page 6 of 11 ============= August 16, 2000 Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: July 31, 2000 Balance % of Total Assets °/h of Worldnr Assets LONG-TERM INVESTMENTS Residence: REAL ESTATE/HUNTTNGDON 9,878,841.48 2.1 2.1 REAL ESTATE/LOOSCAN 1,303,370.33 .3% .3 Total Residence: 1 1,182,21 1.81 2.4 2.4 Real Estate Other Homes: - REAL ESTATE/ASPEN 2,863,697.02 .6% .6 REAL ESTATEBB-3431 447,544.79 .1% .1 REAL. ESTATE/SPRING ST 5,349,694.48 1.1 1.1 REAL. ESTATE/ASPEN3 200,000.00 .0% .0 PIRATES' COVE LOTS 299,742.66 .1% .1 REAL ESTATEB-3429 695,917.34 .1111/0 .1 REAL ESTATES-3433 859,357.60 .2% .2 REAL ESTATE/REB A 492, 63 9.61 .101/0 .1 REAL ESTATE,'CREEKSTONE LOT 1,679,069.25 .4% .4 REAL ESTATE/WEST GATE 253,195.50 .1% .1 RE-AL ESTATE12514 AVALON 233,421.38 .111/0 .1 Total Real Estate Other Homes: 13.454,279.63 2.8 2.9 Real Estate Active Rectal: REAL ESTATE'1741SR 147,309.00 .0% .0 REAL ESTATE/1852MAR 104,044.97 .0% .0 REAL ESTATE/ 1856MAR 173,048.67 .0% .0 REAL ESTATE' F-,'1918SR 243.875.17 .10,/0 .1 REAL ESTATE/KINGS 190,000.00 .0% .0 REAL ESTATE,'VIKING 60,000.00 .0% .0 REAL ESTATE/IvIEYICO MO 240,026.00 .1% .1 Total Real Estate Active Rectal: 1,158,303.81 .2% .2 Real Estate Passive: BLENHE M APARTS, LTD. 25,000.00 .0% .0 COLORADO OASIS LTD. 223,448.00 .0% .0 CREEKSTONE SOUTH RICE PTRS 291,800.00 .1% .1 DYtiAA:CON APARTMENTS, LTD 22,422.00 .0% .0 LAKE CHARLES APTS., LTD. 240,000.00 .1% .1 JESTER APTS PARTNERS,LP 470,413.00 .1% .1 TRAILSIDE APTS, LTD. 500,000.00 .1% .1 'VIII-AND INVESTMENT'S LLC 640,370 60 .1% .1 J.T.FAM,SR. INVEST., LTD. 262,798.00 .1% .1 W.E. TRADE INVESTMENTS LTD 246,727.00 .1% .1 W.A.REHAUSENLOT INV LTD 113,342.00 .0% .0 Total Real Estate Passive: 3,236,320.60 .7% .7 Page 4 LAY-G39 0083 LBF002-00692 ============= Page 7 of 11 ============= Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: July 31, 2000 Farming Interests: 11ACRES ILLINOIS Total Farming Interests: Other Investment-Passive: BROADWING, LLC CAPRICORN INVESTORS II LP CAPRICORN INVESTORS III CARSON PRIV CAP EUROPE LP CARSON LEGEND LP CHASE CAP FTRS PRV FUND CORPORATE OPPT FLND/SAE-JT CHAMPION L.L.C/SNiH-JT CON-EQUIP LLC/SNHI-JT CON-EQUIP II LLC/ SMH-JT ENVTR OPP 500,000SH/SMH-J7 E\ VIRON OPP FUND II/SMH-JT ETERNITV, INC. HOUSTON NFL HOLDINGS 2.5% KESTREL VENTURES, LLC LAZARD TECH FTRS II LP MV PTRNS-CYBER DIALOGUE SANDERS OPPORT FUND/SMH-JT TACONIC CAPITAL PTRS LP VANGUARD VII LP Total Other Investment-Passive: TOTAL LONG-TERM Lei 1VESTMEVTS RF'I Nv NT/DEFER.RED ASSETS IRA: PAINE WEBBER-IRA/KLL-PW Total IRA. IR.A/Spouse: PAINE WEBBER-IRA/LPL-PW Total IRA/Spouse: Retirement Plan: ENRON-RETIREMENT ENRON SAVINGS ROIPW401K ENRON SAV RO MIv1AlPW401K KEOGH MMA/PW-02 KEOGH MUNDER TECH/PW-02 ENRON SAVINGS 401(K) FID GROWTH CO 401(K)/KLL August'16, 2000 Balance % of T otal Assets % of Working Assets 4,500.00 .0% .0 4,500.00 .0% .0 100,000.00 .0% .0 542, 43 8.00 .1% .1 286,024.00 ' .1% .1 1,025,818.00 .2% .2 250,000.00 .1% .1 810,019.42 .2% .2 273,750.00 .10/0 .1 100,000.00 .00,0 .0 100, 000.00 .00//0 .0 43,600.00 .0% .0 233,000.00 .19/0 .1 88,400.00 .0% .0 150,000.00 .0% .0 2,500,000.00 .5% .5 42,441.59 .0% .0 176,184.00 .0% .0 346,500.00 .101/0 .1 5 7 5,000.00 .1 .1% 2.531,585.00 .5% .5 300,000.00 .1% .1 10.524, 760.01 2.2 2.2 39,60,375.86 8.4 8.4 67, 977.60 67,977.60 68.063.68 68,063.68 4,093,696.00 6, 009, 051.63 31,243.50 2,323.75 446, 768.06 1,345.219.31 25,882.13 .0% .0 .0% .0 .0% .0 .0% .0 .9% .9 1.3 1.3 .0% ,0 .0% .0 .1% .1 .3% .3 .0% .0 Page 5 LAY-G39 0084 _BF002-00693 ============= Page 8 of 11 ============= August 16, 2000 Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: July 31, 2000 FID OTC 401(KYKLL FID OVERSEAS 401(KYKLL FID MAGELLAN 401(K)KLL MANULIFE ANN KLL/PW-R MANULIFE ANN LPL/PW-R Total Retirement Plan: Deferred Compensatn Plan: HNG PLAN-85 ENRON DEFERRED COMP-85 ENRON DEFERRED COMP-94 ENRON PHANTOM STOCK DEF ELI LILLY DEFERRED COMP Total Deferred Compcnsat'n Plan: TOTAL RETIREMENT/DEFERRED ASSETS TOTAL WORKING ASSETS PERSONAL/NON-EARNING ASSET Automobile(s): 90 JEEP WRANGLER 92 4WD JEEP CHEROKEE 93 MERCEDES 600SL 95 LT SUBURBAN CHEVY 96 RANGE ROVER 99 MERCEDES ML430 97 SUBURBAN CHEVY 00 MERCEDES S500V 00 MERCEDESML55 00 MERCEDES 0500 LWB 00 YELLOW JEEP WRANGLER 00 SILVER JEEP WRANGLER 00 RED JEEP WRANGLER Total Automobile(s): Home Furnishings: HOME FURNISHINGS/HUNT HOME FURNISHINGS/LOOSCAN HOME FURNISHINGS/ASPEN HOME FURNISHINGS/B-3431 HOME FURNISHINGS/B-3429 HOME FURMSHINGS/B-3433 HOME FTJRNISHINGSISPRING Total Home Furnishings: Other Vehicles & Equip: Balance % of Total Assets % of Worl dna Assets 17,552.05 .0% .0 24, 08 9.81 .0% .0 61,930.11 .0% .0 5,438,Z24.32 1.1 1.2 4, 578, 706.45.. 1.0 1.0 22,074,687.12 4.7 4.7 69,670.00 .0% .0 3.529,400.68 .7% .7 1,107,553.13 .2% .2 36,730, 773.52 7.8 7.8 1,731,13629 .4% .4 43.218,533.62 9.1 9.2 65.429,262.02 13.8 13.9 470, 85 8, 63 0.66 99.4 100.0 6,825.00 .0% 11, 750.00 .0% 63,975.00 .0% 21,365.22 .0% 43,525.00 .0% 52,693.33 .00.'0 29, 893.30 .0% 98,701.59 .0% 73,348.19 .0% 149,176.18 .0% 23,259.26 .0% 23,303.14 .0% 22,450.70 .0% 620,265.91 .1% 1.212,554.41 .3% 42,025.59 .0% 13 8.984.11 .0% 163,984.20 .0% 80,833.15 .0% 101,410.86 .0% 204, 027.73 .00,/0 1,943, 820.05 .4% Page 6 LAY-G39 0085 LBF002-00694 ============= Page 9 of 11 ============= Kenneth L. .& Linda P. Lay BALANCE SHEET ANALYSIS As of: July 31, 2000 BW 21' OUTRAGE BOAT DUFFY 18' ELECTRIC BOAT HURRICANE 19' SPIRIT CANOE SUPER SPORT BOAT 1997 Total Other Vehicles & Equip: TOTAL PERSONAL/NON-EARNING ASSET TOTAL ASSETS LIABILITIES CURRENT LIABILITIES Credit Cards: AlvIER. E'PRESS/RL AMERICAN EXPRESS MASTERCARD 5551 NELVL4N MARCUS 1314 NEINIAN MARCUS 7487 VISA GOLD 4151 Total Credit Cards: Notes Payable: CHASE BANK LOC COMPASS BANK LOC ENRON CORP. LOAN BANK OF A R 537.5M NON PANE WE BBER-LOG'PW-97 ACCT PAYABLE (ST)-ENRON Total Notes Payable: Security Deposits: SEC DEPOSIT/Z-1918SR SEC DEPOSIT/Z- 1856MAR SEC DEPOSIT/Z-MCDUF Total Security Deposits: Margin Acct Liability. PAINE WEBBER MARGLNIPW-99 PAINE WEB B E R MARGINIP W-94 Total Margin Acct Liability. TOTAL CURRENT LIABILITIES LONG-TERM LIABILITIES Home Mortgage: BANK OF AMER/LOOSCAN Balance % of Total Assets 49,327.00 .0% 14,131.25 .0% 22,695.14 .0% 406.43 .0% 33,502.74,. .0% 120,062.56 .0% 2.684,148.52 .6% 473,542,779.18 100.0 August 16, 2000 % of Worlanz Assets -26,018.06 .0% .0 -41,495.95 .0% .0 4,272.72 .0% .0 -46,658.66 .0% .0 -213.57 .0% .0 5,244.87 .0% .0 -104.868.65 .0% .0 6.867,000.00 1.5 1.5 5,689,871.12 1.2 1.2 4A0,000.00 .8% .8 33,719,391.70 7.1 7.2 15,461,236.11 3.3 3.3 165, 610.13 .001/0 .0 65,903,159.06 -' 13.9 14.0 850.20 .0% .0 125.00 .0% .0 400.00 .0% .0 1,375.20 .0% .0 1,593,483.54 .3% .3 8,997,113.88 1.9 1.9 10,590,597.42 2.2 22 76,390,263.03 16.1 16.2 621,303.01 Page 7 1% 1- LAY-G39 0086 -BF002-00695 ============= Page 10 of 11 ============= August 16, 2000 Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: July 31, 2000 Balance % of Tot al Assets % of Worl ang Assets BANK OF GDON 4,393,532.18 .9% .9 BANK OF AMER/HUNT #2 LIEN 493,159.56 .1% .1 BANK OF AMER/HUNI #3 LIEN 494,186.07 .1% .1 Total Home Mortgage: 6,002,180.82 ' 1.3 1.3 Other Real Estate Mtge: BANK OF AIv1EPJASPEN 1,519,637.47 .3% .3 CITICORP MORTGAGE/B-3431 202,233.17 .0% .0 BANK OF AMERJLOTS 99,193.57 .0% .0 BANK OF A.MER/B-3429 243,264.81 .1% .1 BANK OF A-MERJB-3433 528,946.82 .1% .1 BANK OF AMER/REBA 321.524.81 .1% .1 BANK OF AMER/2514 AVALON 25,000.00 .0% .0 BANK OF ANfERICREEKSTONE 1,200,000.00 .3% .3 BANK OF AM/SPRING ST 4.298.344.44 .9% .9 Total Other Real Estate Mtge: 8,638,645.09 / 1.8 1.8 Investment Liabilities: BAN-K OF AiM1ER/WESTGATE LOT 191,250.00 .0% .0 BK OF AM/CREDIT FACILITY 2.500,000.00 - . .5% .5 Total Investment Liabilities: 2.691,250.00 .6% .6 Deferred Tax Liabilities: DEF TAX LIAB-STK OPT ONLY 88,499,146.00 18.7 18.8 Total Deferred Tax Liabilities: 88,499,146.00 ' 18.7 18.8 TOTAL LONG-TERM LIABILITIES 105,831,22 1.91 22.3 22.5 BUSINESS LIABILITIES Employer Taxes/Bus: FICA WITE-IHELD-EE (TX) 48,407.02 .0% .0 FICA WIT} LD-LPL EE(TX) 6,379.62 .0% .0 FIT W=ELD-EE (TX) 96,195.04 .0% .0 FIT WIT=LD-LPL EE(TX) 10,904.00 .0% .0 SIT WITHHELD-EE (MO) 355.20 .0% .0 SIT W=ELD-EE (HH-CO) 108.00 .0% .0 Total Employer Taxes/Bus: 162,348.88 .0% .0 Accrued FICA Tax/Business.- FICA PAYABLE-ER (TX) 48,408.89 .0% .0 FICA PAYABLE-LPL ER(TX) 6,379.62 .0% .0 Total Accrued FICA Tax/Business: 54,788.51 .0% .0 TOTAL BUSINESS LIABUJII'IES 217,137.39 .0% .0 TOTAL LIABILITIES 182,438,622.33 38.5 38.7 NET WORTH Page 8 LAY-G39 0087 LBF002-00696 ============= Page 11 of 11 ============= August 16, 2000 Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: July 31, 2000 Balance % of Total Assets % of Worldn2Assets TOTAL NET WORTH 291,104,156.85 61.5 61.8 TOTAL LIABILITIES AND NET WORTH 473.542.779.18 100.0 Page 9 LAY- G39 0088 LBF002-00697