============= Page 1 of 10 ============= Current Assets Marketable Investments Com & Pref Stocks Ken and Linda Lay Balance Sheet Comparison March 31, 2000 2129/00 3131/00 3,396,565 4,452,914 116, 587,277 140, 973, 629 Executive Stock Options 166,264,082 170,785,621 Bonds 234,541 236,075 Mutual Funds 11,671,754 16,196,568 Partnerships (Family)* 51,534,106 56,755,703 Long Term Investments 34,488,360 34,414,974 Retirement/Deferred Assets 57,311,976 61,317,162 Variance 1,056,349 Reclassification of Y2K Energy to Note Rec. from LT Investment per David 24,386,352 ENE inc. $6.12 from pr. Mo.; CPQ inc $1.625 from pr. Mo.; St op exe-add 653,452 shs ENE Add'I stocks in PW $2.8M;. Harris Bretall; Questia Media; 40,000 sh ENE gifted to Fam Fd 4,521,539 300,000 Stock Opt Exe; ENE inc. $6.12 from pr. Mo.; 1,534 4,524,814 Add'I funds to TCW-$5M 5,221,597 ENE inc. $6.12 from pr. Mo.; CPQ inc $1.625 from pr. Mo.; (73,386) Reclassification of Y2K Energy vs. New Investments. 4,005,186 ENE inc. $6.12 from pr. Mo.; Personal Non Earning Assets 2,199,833 2,332,727 132,894 Mercedes & Home Furnishings Current Liabilities (52,110,742) (64,386,322) (12,275,580) $11.42M New Invest.; remaining expenses Long Term Liabilities (114,905,774) (120,512,632) (5,606,858) increase. in Deferred Tax Liab. due to increase stock opt.; Business Liabilities (167,735) (176,487) (8,752) NET WORTH $276,504,243 $ 302,389,932 25,885,689 CONTINGENT LIABILITIES: 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 $185,000.00 maturing on May 27, 2000 and $1,200,000 plus $150,000 maturing on,June 25, 2000 (totaling $1,535,000) at an interest rate of 30-Day LIBOR +1.5% at Bank of America for his sister, Sharon Lay. Value based on FMV of partnership assets. No discount for partnership interest is shown. LAY-G39 0124 LBF002-00646 GOVERNMENT EXHIBIT 213 Crim. No. H-04-25 (S-2) ============= Page 2 of 10 ============= April 18, 2000 Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: March 31, 2000 Balance % of Total Assets % of Working Assets ASSETS CURRENT ASSETS Cash on Hand CASH ON HAND/SK 153.41 .0% .0 CASH ON HAND/PSTOKES 489.12 .0% .0 CASH ON HAND/MSTURGIS 193.00 .0% .0 CASH ON HAND/LEONA 381.63 .0% .0 Total Cash on Hand 1,217.16 .0% .0 Checking Accounts: BANK OF AMERICA 0707 54,093.45 .0% .0 BANK OF AMER/CONTRIBUTIONS 311.39 .0% .0 BANK OF AMER/LPL PROP -2,668.67 .0% .0 BANK OF AMER/STOKES 3,207.85 .0% .0 VECTRA BANK 1,794.70 .0% .0 UNITY 109-900 5,268.38 .0% .0 Total Checking Accounts: 62,007.10 .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 169,016.14 .0% .0 GOLDMAN SACHS/GS-61 102,671.67 .0% .0 GOLDMAN SACHS/GS-42 41,018.06 .0% .0 PAINE WEBBER MMA/PW-KLL .02 .0% .0 PAINE WEBBER CYPRESS/PW-98 -6,998.95 .0% .0 PAINE WEBBER HB/PW-38 34,555.55 .0% .0 SANDERS MORRIS MMA/SMM-JT .98 .0% .0 WATERHOUSE SEC-MMA/WSI 1,037.51 .0% .0 Total Brokerage Accounts: 341,300.98 .1% .l Savings Accounts: ENRON CREDIT UNION/KLL 44.26 .0% .0 Total Savings Accounts 44.26 .0% .0 Treasury Bills: SAVINGS BONDS 2,400.00 .0% .0 Total Treasury Bills: 2,400.00 .0% .0 Short-term Receivables: ACCT RECV-TDH 410,000.00 .1 .1% ACCT RECV-TDH (AVALON) 171,550.04 .0% .0 ACCT RECV-MKL 190,278.26 .0% .0 LAY-G39 0125 Page 1 LBF002-00647 ============= Page 3 of 10 ============= Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: March 31, 2000 ACCT RECV-RENT DEP (#1000) ACCT RECV-S. HOBBS ACCT RECV-D. HOBBS ACCT RECV-RRH ACCT REC V-RRH (DICKEY) ACCT RECV-BJONES ACCT RECV-RV ACCT RECV-JWALLS ACCT RECV-JAL ACCT RECV-E MCELROY ACCT RECV-STOERNER ACCT REC V-RANDY GRAY ACCT RECV-Y2K ENERGY CO. Total Short-term Receivables: Balance 2,102.08 112,500.00 112,500.00 20,000.00 135,000.00 107,106.19 84, 643.00 1,447.47 7,878.89 5,150.00 7,000.00 20, 000.00 1,110, 00 0.00 2,497,155.93 of Total Assets .0'%, .0% .0% .0% .0% .0% .0% .0% .0% .0% .0% .0% .2% .5% Notes Receivable: FAM PTRNS ANNUITY-2JKLL FAM PTRNS ANNUITY-2/LPL Total Notes Receivable: TOTAL CURRENT ASSETS April 18, 2000 'i, of Working Assets .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .2 .5 730,081.17 .1% .2 728,707.10 .1% .2 1,458,788.27 .3% .3 4, 452, 913.70 .9% .9 Page 2 LAY-G39 0126 LBF002-00648 ============= Page 4 of 10 ============= April 18, 2000 Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: March 31, 2000 Balance % of Tot al Assers % of Woridne .A se MARKETABLE INVESTMENTS Enron Corp. S 110,533,020.86 Common Stock 10,087,157.45 Fayez Sarofim Mgmt.-Com 3,361,574.65 Sanders Morris Mundy-Com 1,056,141.21 Cypress Asset Mgmt.-Corn. 4,141,522.58 Goldman Sachs-Com 2,381,366.52 Goldman Sachs-Internet 1,995,901.90 Caprock Capital Advisors 908,188.57 PaineWebber Core Hold. 3,602,257.23 Harris Bretall 881,494.83 Vested Exec Stock Options: CPQ ESO 4-97 5000SH (98) 53,600.00 .00 ,10 .0 CPQ ESO4-97 25000SH (99) 268,000.00 .1% .l CPQ ESO 4-97 4370SH 81,850.10 .0% .0 CPQ ESO 4-98 2,424 SHS 29,839.44 .0% .0 ENE ESO 2-94 168,000 SHS 9,765,000.00 2.0 2.0 ENE ESO 2-94 460,000SHS 26,622,500.00 5.5 5.5 ENE ESO 12-94 180,560 SHS 10,765,890.00 2.2 2.2 ENE ESO 12-94 84,670 SHS 5,048,448.75 1.0 1.0 ENE ESO 12-95 203,140 SHS 11,338,259.10 2.3 2.3 ENE ESO 1-96 147,700 SHS 8,344,311.50 1.7 1.7 ENE ESO 12-96 118,620 SHS 6,324,225.30 1.3 1.3 ENE ESO 1-97 113,090 SHS 5,951,361.25 1.2 1.2 ENE ESO 1-97 935,000 SHS 49,727,975.00 10.2 10.3 ENE ESO 1-98 95,388 SHS 5,228,693.22 1.1 1.1 ENE ESO 12-98 590,650 SHS 13,686,883.47 2.8 2.8 ENE ESO 12-99 325,000SHS 12,247,625.00 2.5 2.5 ENE ESO 1-00 192,309SHS 5,300,997.59 1.1 1.1 ENE ESO 2-00 13 SHS 160.88 .0% .0 Total Vested Exec Stock Options: 170,785,620.60 35.0 35.2 Preferred Stocks: DR RED DUKE INC 52,632 SHS 100,000.80 .0% .0 ECOUTLOOK,COM 50,000 SH 200,000.00 .0% .0 INDX SOFTWARE 18588/SMM-JT 50,001.72 .0% .0 NET EXPLOR P2,000SH/SMM-JT 100,000.00 .0% .0 OPENPLUS 7,500SH/SMM-JT 75,000.00 .0% .0 QUESTIA MEDIA 558,306 SH 1,500,000.73 .3% .3 Total Preferred Stocks: 2,025,003.25 .4% .4 Corporate Bond- Convertibl: Page 3 LAY-G39 0127 LBF002-00649 ============= Page 5 of 10 ============= Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: March 31, 2000 April 18, 2000 Balance % o f Total Assets % of working Assets LAKEWOOD SPORT CONV/SMM-JT 52,250.00 .0% .0 LAKEWOOD SPORT-1/SMM-JT 52,250.00 .0% .0 LAKEWOOD SPRT CONV2/SMM-JT 30,041.00 .0% .0 EARTHCARE CO DEB/SMM-JT 100,000.00 .0% .0 EARTHCARE CO 1534SH/SMM 1,534.00 .0% .0 Total Corporate Bond-Convertibl: 236,075.00 .0% .0 Mutual Funds: GS 1999 EXCH FND/GS 7,319,544.00 1.5 1.5 PW STRATEGY FUND/PW-94 1,021,000.00 .2% .2 TCW SELECT EQUITIES FUND 1,462,549.07 .3% .3 TCW AGRESSIVE GRWTH/NB 1,034,649.90 .2% .2 TCW AGRESSIVE GROWTH/NB 885,463.03 .2% .2 TCW AGRESSIVE GROWTH 3/00 2,316, 783.22 .5% .5 TCW SMALL GROWTH FUND 2,156,578.94 .4% .4 Total Mutual Funds: 16,196,568.16 3.3 3.3 Partnerships-other. KLL & LPL INVESTMENT PTRNS 55,333,442.00 11.4 11.4 KLL & LPL FAMILY PTRNS 1,422,261.00 .3% .3 Total Partnerships-other. 56,755,703.00 11.6 11.', TOTAL MARKETABLE INVESTMENTS 384,947,595.81 79.0 79.3 LONG-TERM INVESTMENTS Residence: REAL ESTATE/HUNTINGDON 9,784,741.19 2.0 2.0 REAL ESTATE/LOOSCAN 1,290,970.27 .3% .3 Total Residence: 11,075,711.46 2.3 2.3 Real Estate Other Homes: REAL ESTATE/ASPEN 2,863,697.02 .6% .6 REAL ESTATE/B-3431 447,544.79 .1% .l REAL ESTATE/SPRING ST 5,238,726.37 1.1 1.1 PIRATES' COVE LOTS 299,742.66 .1% .1 REAL ESTATE/B-3429 :'. 695,917.34 .1% .1 REAL ESTATE/B-3433 859,132.60 .2% .2 REAL ESTATE/REBA 492,639.61 .1% .1 REAL ESTATE/CREEKSTONE LOT 1,679,069.25 .3% .3 REAL ESTATE/WESTGATE 283,195.50 .1% .1 REAL ESTATE/2514 AVALON 283,421.38 .1% .1 Total Real Estate Other Homes: 13,143,086.52 2.7 2.7 Real Estate Active Rental: REAL ESTATE/1741SR 147,309.00 .0% .0 REAL ESTATE/1852MAR 104,044.97 .0% .0 Page 4 LAY-G39 0128 LBF002-00650 ============= Page 6 of 10 ============= April 18, 2000 Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: March 31, 2000 Balance % of Total Assets % of Worldng Assets REAL ESTATE/1856MAR 171,116.43 .0% .0 REAL ESTATE/1918SR 243,231.08 .0% .1 REAL ESTATE/KINGS 190,000.00 .0% .0 REAL ESTATE/VIKING 60,000.00 .0% .0 REAL ESTATE/MEXICO MO 240,026.00 .0% .0 Total Real Estate Active Rental: 1,155,727.48 .2% .2 Real Estate Passive: BLENHEIM APARTS, LTD. 225,000.00 .0% 0 COLORADO OASIS LTD. 254,888.00 I CREEKSTONE SOUTH RICE PTRS 300,000.00 I LAKE CHARLES APTS., LTD. 240,000.00 .0% 0 JESTER APTS PARTNERS,LP 470,000.00 I .1% TRAILSIDE APTS, LTD. 500,000.00 . I"/, I MILAND INVESTMENTS LLC 163,323.60 .0';0 .0 J.T.FAM,SR. INVEST., LTD. 289,080.00 .1 .1% W.E. TRADE INVESTMENTS LTD 252,450.00 .1 .1% W.AREHAUSENLOT INV LTD 118,305.00 .0% .0 Total Real Estate Passive: 2,813,051.60 .6% .6 Farming Interests: 1IACRES ILLINOIS 4,500.00 .0% .0 Total Farming Interests: 4,500.00 .0% .0 Other Investment-Passive: CAPRICORN INVESTORS II LP 574,449.00 .1 .1% CAPRICORN INVESTORS III 16,352.00 .0% .0 CARSON PRIV CAP EUROPE LP 1,050,000.00 .2% .2 CARSON LEGEND LP 250,000.00 .1% .1 CORPORATE OPPT FUND/SMM-JT 228,750.00 .0% .0 CHAMPION L.L.C/SMM-JT 100,000.00 .0% .0 CON-EQUIP LLC/SMM-JT 100,000.00 .0% .0 CON-EQUIP II LLC/SMM-JT 43,600.00 .0% .0 ENVIR OPP 500,000SH/SMM-JT 310,000.00 .1% .1 ENVIRON OPP FUND II/SMM-JT ; 112,800.00 .0% .0 HOUSTON NFL HOLDINGS 2.5% 2,500,000.00 .5% .5 KESTREL VENTURES, LLC 59,920.00 .0% .0 MV PTRNS-CYBER DIALOGUE 346,500.00 . 1 .1% SANDERS OPPORT FUND/SMM-JT 500,000.00 .1% .1 USA CAFE LLC/SMM-JT 30,526.00 .0% .0 Total Other Investment-Passive: 6,222,897.00 1.3 1.3 TOTAL LONG-TERM INVESTMENTS 34,414,974.06 7.1 7.1 REIIREMENT/DEFERRED ASSETS IRA: LAY-G39 0129 Page 5 ' LBF002-00651 ============= Page 7 of 10 ============= April 18, 2000 Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: March 31, 2000 Balance % of Total Assets 0/ of Working Assets PAINE WEBBER-IRA/KLL-PW 66,742.30 .0% .0 Total IRA: 66, 742.30 .0% .0 IRA/Spouse: PAINE WEBBER-IRA/LPL-PW Total ERA/Spouse: Retirement Plan: ENRON-RETIREMENT ENRON SAVINGS RO/PW401K ENRON SAV RO MMA/PW401 K ENRON SCUD RO/PW-02 ENRON SAVINGS 401(K) ENRON ESOP FID GROWTH CO 401(KYKLL FID OTC 401(KyKLL FID OVERSEAS 401(K)KLL FID MAGELLAN 401(KYKLL MANULIFE ANN KLLIPW-R MANULIFE ANN LPL/PW-R Total Retirement Plan: Deferred Compensat'n Plan: HNG PLAN-85 ENRON DEFERRED COMP-85 ENRON DEFERRED COMP-94 ENRON PHANTOM STOCK DEF ELI LILLY DEFERRED COMP Total Deferred Compensat'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 NM430 97 SUBURBAN CHEVY 00 MERCEDES S500V 00 MERCEDES ML55 00 MERCEDES G500 LWB 00 YELLOW JEEP WRANGLER 66,826.74 .0% .0 66,826.74 .0% .0 4,093,696.00 .8% .8 6,104,409.00 1.3 1.3 20,545.27 .0% .0 417,116.74 .1% .1 1,364,496.54 .3% .3 6,720.78 .0% .0 29,040.78 .0% .0 19,407.28 .0% .0 25, 790.80 .0% .0 63,499.00 .00/0 .0 3,511,650.00 .7% .7 2, 519, 050.00 .5% .5 18,175,422.19 3.7 3.7 69, 670.00 .0% .0 3,529,400.68 .7% .7 1,071,019.12 .2% .2 37,337;017.75 7.7 7.7 1,001,063.44 .2% .2 43,008,170.99 8.8 8.9 61,317,162.22 12.6 12.6 485,13 2,645.79 99.5 100.0 6,825.00 .0% 11,750.00 .0% 63,975.00 .0% 21,365.22 .0% 43,525.00 .0% 52,693.33 .0% 29,893.30 .0% 98, 701.59 .0% 73,348.19 .0% 20,000.00 .0% 23,259.26 .0% Page 6 LAY-G39 0130 LBF002-00652 ============= Page 8 of 10 ============= April 18, 2000 Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: March 31, 2000 Balance % of Total Asset % of Working Assets 00 SILVER JEEP WRANGLER 23,303.14 .0% 00 RED JEEP WRANGLER 22,450.70 .0% Total Automobile(s): 491,089.73 .1% Home Furnishings: HOME FURNISHINGS/HUNT 1,067,504.54 .2% HOME FURNISHINGS/LOOSCAN 42,025.59 .0% HOME FURNISHINGS/ASPEN 138,984.11 .0% HOME FURNISHINGSB-3431 163,984.20 .0% HOME FURNISHINGS/B-3429 80,833.15 .0% HOME FURNISHINGS/B-3433 93,818.41 .0% HOME FURNISHINGS/SPRING 134,424.44 .0% Total Home Furnishings: 1,721,574.44 .4% Other Vehicles & Equip: BW 21' OUTRAGE BOAT 49,327.00 .0°'0 DUFFY 18' ELECTRIC BOAT 14,131.25 .0%%0 HURRICANE 19' 22, 69 5.14 .0% SPIRIT CANOE 406.43 .0% SUPER SPORT BOAT 1997 33,502.74 .0% Total Other Vehicles & Equip: 120,062.56 .0% TOTAL PERSONAL/NON-EARNING ASSET 2,332,726.73 .5% TOTAL ASSETS 487,465,372.52 100.0 T.TABTL.TTTFS CURRENT LIABILITIES Credit Cards: AMER. EXPRESS/RL -26,018.06 .0% .0 AMERICAN EXPRESS -41,495.95 .0% .0 MASTERCARD 5551 4,272.72 .0% .0 NEIMAN MARCUS 1314 -46,658.66 .0% .0 NEIMAN MARCUS 7487 -213.57 .0% .0 VISA GOLD 4151 5,244.87 .0% .0 Total Credit Cards: -104,868.65 .0% .0 Notes Payable: CHASE BANK LOC 6,867,000.00 1.4 1.4 COMPASS BANKLOC 5,689,871.12 1.2 1.2 BANK OF AMER S3 7.5M NON 32,209,999.56 6.6 6.6 PAINE WEBBER-LOCIPW-97 15,099,559.52 3.1 3.1 ACCT PAYABLE (ST)-ENRON 245,674.07 .1% .1 Total Notes Payable: 60,112,104.27 12.3 12.4 Security Deposits: Page 7 LAY-G39 0131 LBF002-00653 ============= Page 9 of 10 ============= April 18, 2000 Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: March 31, 2000 Balance % of Total Assets % of Working Assets SEC DEPOSIT/Z-1918SR 1,550.20 .0% .0 SEC DEPOSIT/Z-1856MAR 125.00 .0% .0 SEC DEPOSIT/Z-MCDUF 150.00 .0% .0 Total Security Deposits: 1,825.20 .0% .0 Margin Acct Liability: PAINE WEBBERMARGIN/PW-99 1,560,051.86 .3% .3 PAINE WEBBER MARGIN/PW-94 2,817,208.84 .6% .6 Total Margin Acct Liability: 4,377,260.70 .9% .9 TOTAL CURRENT LIABILITIES 64,386,321.52 13.2 13.3 LONG-TERM LIABILITIES Home Mortgage: BANK OF AMER/LOOSCAN 624,021.26 .1% .1 BANK OF AMER/HUNTINGDON 4,410,103.01 .9% .9 BANK OF AMER/HUNT #2 LIEN 494,931.54 .1 .1% BANK OF AMER/HUNT #3 LIEN 495, 896.49 .1 .1% Total Home Mortgage: 6,024,952.30 1.2 1.2 Other Real Estate Mtge: BANK OF A_MER/ASPEN 1,526,927.99 .3% .3 CITICORP MORTGAGE/B-3431 220,228.89 .0% .0 BANK OF AMER/LOTS 101,153.24 .0% .0 BANK OF AMER/B-3429 245,284.83 .1% .1 BANK OF AMER/B-3433 531,121.44 .1% .1 BANK OF AMER/REBA 322,997.34 .1';5 i BANK OF AMER/2514 AVALON 225,000.00 .0% .0 BANK OF AMER/CREEKSTONE 1,200,000.00 .2% .2 BANK OF AM/SPRING ST _ 4,288,161.70 .9% .9 Total Other Real Estate Mtge: 8,660,875.43 1.8 1.8 Investment Liabilities: BANK OF AMER/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 103,135,554.60 21.2 21.3 Total Deferred Tax Liabilities: 103,135,554.60 21.2 21.3 TOTAL LONG-TERM LIABILITIES 120,512,632.33 24.7 24.8 BUSINESS LIABILITIES Employer Taxes/Bus: FICA WITHHELD-EE (TX) . 39,480.04 .0% .0 FICA WITHHELD-LPL EE(TX) 4,977.14 .0% .0 LAY-G39 0132 Page 8 LBF002-00654 ============= Page 10 of 10 ============= Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: March 31, 2000 Balance % of Total A ssets FIT WITHHELD-EE (TX) 78,489.38 .0% FIT WITHHELD-LPL EE(TX) 8,456.00 .0% SIT WITHHELD-EE (MO) 355.20 .0% SIT WITHHELD-EE (HH-CO) 270.00 .0% Total Employer Taxes/Bus: 132,027.76 .0% April 18, 2000 of WoridnE! Assets .0 .0 .0 .0 .0 Accrued FICA Tax/Business: FICA PAYABLE-ER (TX) 39,481.91 .0% .0 FICA PAYABLE-LPL ER(TX) 4,977.14 .0% .0 Total Accrued FICA Tax/Business: 44,459.05 .0% 0 TOTAL BUSINESS LIABILITIES 176,486.81 .0% 0 TOTAL LIABILITIES 185,075,440.66 38.0 38.1 NET WORTH TOTAL NET WORTH 302,389,93 1.86 62.0 62.3 TOTAL LIABILITIES AND NET WORTH 487,465,372.52 100.0 Page 9 LAY-G39 0133 LBF002-00655