============= Page 1 of 2 ============= Enron North America and EES Wholesale Schedule C 2Q00-3Q01 Item: 2000 Gas & Power Valuation Adjustment Credit Reserve (Gas & Power) Reserve Far PGE US Financial Claim EES PX Credits CAL ISO and PX reserve EEX PX reserve for 1/19 forward EES PX Credit Reserve on HP EES FTA EES Deal Specific Reserves EES ISO bill EES Consumption Premium EES Positive CTC EES Tariff EES Tariff-fuel adjustment Reserve For Potential Suite Exposure - Rapier Losses Unwind Bammet Accrual Position Reserve CATS Litigation Pan Nal/Duke JIM Huber Enlex-Volumetric Exposure Napoleonville Pad Gas APP holdback of new HPL Originations North Central Oil APEA Prepay Enlex-Swap fixedlndex Canada Toll Rates Neumin (NG Price) UA4 Hedge Items Less than 5.5MM .Gas Books..` TVA East Power Accrual East Power Account II Colorado Springs ERCOT Transmission FP&UJEA California Political Risk PG&E Claim Valuation BPA Renegotiation OPPO VEPCO MJMUC Engage Energy Green Mountain Metro Water District Welded Tube - Cantibre Reedy Creek SPA Delivery Risk Modesto Option Other under 1MM 3000 20.0 5.5 3.2 1.2 1.1 0.9 0,5 2.3 1.3 36.0 90.9 90.0 17.2 29 52.I 47.0 5.0 3.0 2.0 0.7 0.6 Power Books 271-4 NA 56.0 56.0 COF Adjuslmenl - - Other 58.5 L - ;G,oCal Schedule C ...., 5 114,5 S 167,4 4000 345.1 67.0 80.0 6.2 3.2 1.1 0.9 2.0 (4.5) _ 12 5=2_.2 198.0 17,2 2.9 12.1 47.0 5.0 3.0 2.0 0.7 0.6 2.9 91:4 56.0 23.4 73:0 ]I 2Q01 3Q01 242.1 89.0 57,0 180.1 50.0 24.0 314.0 309.0 40.0 22.0 117.0 - 40.0 - 123.0 199.0 131.0 109.0 43.0 - 43.9 20.0 22.7 10.7 30.0 - 2.0 - 1.6 1.6 1.1 1.1 2.0 ( 1.0 11 9 -5 1053.1 17.2 17.2 2.9 2.9 10.3 10.3 47.0 21.4 51.5 26.0 22.8 5.0 5.0 3.0 3.0 2.0 2.0 1.7 2.1 2.3 - 0.e 06 2.9 2.9 1.0 11.4 0.9 I 0.9 S 170.5 Items not in controls sched EES Scheduled items EXH009-00259 ============= Page 2 of 2 ============= Enron North America and EES Wholesale Schedule C 2Q00-3Q01 Item: 2000 3000 4000 1001 2Q01 Gas & Power Valuation Adjustment - 345.1 264.6 242.1 Credit Reserve (Gas & Power) - 67.0 67.0 67.0 Reserve For PGE US Financial Claim - -. - 60.0 EES PX Credits - 80.0 314.0 314.0 CAL ISO and PX reserve - - 40.0 40.0 EEX PX reserve for 1/19 forward - - 100.0 117.0 EES PX Credit Reserve on HP - - - 40.0 EES FTA - - - 123.0 EES Deal Specific Reserves - - - 131.0 EES ISO bill - - - - EES Consumption Premium - - - - EES Positive CTC - - - - EES Tariff 240.0 - EES Tariff-fuel adjustment - - 79.0 - Reserve For Potential Sithe Exposure - - - - 22.7 Raptor Losses - 36.6 30.0 Unwind Bammel Accrual Position Reserve - - - 2.0 CATS Litigation - - 33.6 - Pan Nat/Duke 20.0 - - - JM Huber 5.5 6.2 6.2 - Enlex-Volumetric Exposure 3.2 3.2 3.2 - Napoleonville Pad Gas - - 1.6 1.6 AEP holdback of new HPL Originations - - 3.6 - North Central Oil 1,2 APEA Prepay 1.1 1.1 1.1 1.1 Entex-Swap 6xed/iindex 0.9 0.9 Canada Toll Rates 0.5 2.0 2.0 2.0 Neumin (HG Price) 2.3 - - - UA4 Hedge - (4.5) (8.6) - Items Less than $.5MM 1.3 1.2 0.1. - Gas Books 84:(): 1,193.5` TVA - 198.0 - - East Power Accrual 90.9 - - - East Power Accrual II 90.0 - - - Colorado Springs 17.2 17.2 17.2 17.2 ERCOT Transmission 2.9 2.9 2.9 2.9 FP&UJEA 12.1 12.1 14.8 10.3 California Political Risk 47.0 47.0 47.0 47.0 PG&E Claim Valuation - - - 51.5 BPA Renegotiation - - - - OPPD 5.0 5.0 5.0 5.0 VEPCO 3.0 - 3.0 3.0 3.0 MJMUC 2.0 2.0 2.0 2.0 Engage Energy 0.7 0.7 - - Green Mountain - - - 1.7 Metro Water District - - - 2.3 Welded Tube 0.6 0.6 0.6 0.6 Can ibre - 2.9 2.9 2.9 Reedy Creek - - 1.0 1.0 BPA Delivery Risk - - 11,4 11.4 Modesto Option - - 26.0 - Other under lMM - - - 0.9 Power Books 271..1 2C)1.4 - NA 55.0 .. 56.0 _ 56.0 - - ~COFAdjustment - - 23.4 36.2 - Other 59.5 _ Total Schedule C _ .. l b `114S5 S 363.4 b 87J.0 ` S 1,354.0.. IS.. 1,353L2.. 3001 89.0 180.1 24.0 309.0 22.0 199.0 109.0 43.0 43.9 20.0 10.7 1.6 .1.1 1.0 1 Thru lov-01 130.6 24.0 309.0 22.0 199.0 109.0 43.0 43.9 20.0 10.7 17.2 17.2 2.9 - 10.3 10.3 21.4 21.4 26.0 26.0 22.8 22.8 5.0 5,0 3.0 3.0 2-0 2.0 2.1 2.1 0.6 0.6 2.9 2.9 0.9 0.9 1.17.1,.: 114.2 3 i.i 25. s 1,029,1x: Items not in controls schedule C EES Scheduled items 212-0 Schedule D items 137.2 349.2 Adjusted Number $ 679.9 EXH009-00260