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                                                             Exhibit 99.13.01(a)

               ML MULTI-MANAGER PORTFOLIO LLC
               (A DELAWARE LIMITED LIABILITY COMPANY)
               (IN LIQUIDATION)

               Financial Statements for the years ended
               December 31, 2004 and 2003
               and Independent Auditors' Report


[MERRILL LYNCH LOGO]

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ML MULTI-MANAGER PORTFOLIO LLC
(A Delaware Limited Liability Company)
(In Liquidation)

TABLE OF CONTENTS

<Table>
<Caption>
                                                                            PAGE
                                                                            ----
<S>                                                                         <C>
INDEPENDENT AUDITORS' REPORT                                                   1

FINANCIAL STATEMENTS FOR THE YEARS ENDED
DECEMBER 31, 2004 AND 2003:

  Statements of Financial Condition                                            2

  Statements of Income                                                         3

  Statements of Changes in Members' Capital                                    4

  Notes to Financial Statements                                             5-10
</Table>

<Page>

INDEPENDENT AUDITORS' REPORT


To the Members of
  ML Multi-Manager Portfolio LLC (in Liquidation):

We have audited the accompanying statements of financial condition of ML
Multi-Manager Portfolio LLC (in liquidation) (the "Company") as of December 31,
2004 and 2003, and the related statements of income and of changes in members'
capital for the years then ended. 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 audits.

We conducted our audits in accordance with auditing standards generally
accepted in the United States of America. 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
consideration of internal control over financial reporting as a basis for
designing audit procedures that are appropriate in the circumstances, but not
for the purpose of expressing an opinion on the effectiveness of the
Company's internal control over financial reporting. Accordingly, we express
no such opinion. An audit also 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, such financial statements present fairly, in all material
respects, the financial position of ML Multi-Manager Portfolio LLC (in
liquidation) as of December 31, 2004 and 2003, and the results of its operations
and changes in its members' capital for the years then ended in conformity with
accounting principles generally accepted in the United States of America.


New York, New York
March 28, 2005

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ML MULTI-MANAGER PORTFOLIO LLC
(A Delaware Limited Liability Company)
(In Liquidation)

STATEMENTS OF FINANCIAL CONDITION
DECEMBER 31, 2004 AND 2003


ASSETS:

<Table>
<Caption>
                                                      2004             2003
                                                ---------------   ---------------
<S>                                             <C>               <C>
Equity in commodity futures trading accounts:
  Cash                                          $   100,853,909   $   144,643,694
  Net unrealized profit on open contracts               376,534         3,718,704
Accrued interest and other receivables                  191,267           113,821
                                                ---------------   ---------------

        TOTAL                                   $   101,421,710   $   148,476,219
                                                ===============   ===============

LIABILITIES AND MEMBERS' CAPITAL

LIABILITIES:

  Brokerage commissions payable                 $       400,425   $       480,455
  Profit Shares payable                                 751,758         1,200,000
  Administrative fees payable                            11,885            14,465
  Due to Members                                    100,257,642         6,652,454
                                                ---------------   ---------------

      Total liabilities                             101,421,710         8,347,374
                                                ---------------   ---------------

MEMBERS' CAPITAL:

  Voting Members                                              -       140,128,845
                                                ---------------   ---------------

      Total Members' capital                                  -       140,128,845
                                                ---------------   ---------------

        TOTAL                                   $   101,421,710   $   148,476,219
                                                ===============   ===============
</Table>

See notes to financial statements.

                                        2
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ML MULTI-MANAGER PORTFOLIO LLC
(A Delaware Limited Liability Company)
(In Liquidation)

STATEMENTS OF INCOME
FOR THE YEARS ENDED DECEMBER 31, 2004 AND 2003

<Table>
<Caption>
                                                      2004             2003
                                                ---------------   ---------------
<S>                                             <C>               <C>
TRADING REVENUES:

Trading profit (loss):
  Realized                                      $     8,895,466   $    16,148,311
  Change in unrealized                               (3,342,894)         (812,432)
                                                ---------------   ---------------

    Total trading revenues                            5,552,572        15,335,879
                                                ---------------   ---------------

INVESTMENT INCOME:

Interest                                              1,582,198         1,677,075
                                                ---------------   ---------------

EXPENSES:

Brokerage commissions                                 5,788,977         6,518,807
Profit Shares                                         1,125,625         2,244,341
Administrative fees                                     175,085           230,413
                                                ---------------   ---------------

    Total expenses                                    7,089,687         8,993,561
                                                ---------------   ---------------

NET INVESTMENT LOSS                                  (5,507,489)       (7,316,486)
                                                ---------------   ---------------

NET INCOME                                      $        45,083   $     8,019,393
                                                ===============   ===============
</Table>

See notes to financial statements.

                                        3
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ML MULTI-MANAGER PORTFOLIO LLC
(A Delaware Limited Liability Company)
(In Liquidation)

STATEMENTS OF CHANGES IN MEMBERS' CAPITAL
FOR THE YEARS ENDED DECEMBER 31, 2004 AND 2003

<Table>
<Caption>
                                             VOTING MEMBERS
                                             ---------------
          <S>                                <C>
          MEMBERS' CAPITAL,
           DECEMBER 31, 2002                 $   173,454,478

          Additions                                1,030,138

          Net income                               8,019,393

          Withdrawals                            (42,375,164)
                                             ---------------

          MEMBERS' CAPITAL,
           DECEMBER 31, 2003                     140,128,845

          Additions                                  753,224

          Net income                                  45,083

          Withdrawals                           (140,927,152)
                                             ---------------

          MEMBERS' CAPITAL,
           DECEMBER 31, 2004                 $             -
                                             ===============
</Table>

See notes to financial statements.

                                        4
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ML MULTI-MANAGER PORTFOLIO LLC
(A Delaware Limited Liability Company)
(In Liquidation)

NOTES TO FINANCIAL STATEMENTS

1.    SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

      ORGANIZATION AND DISSOLUTION OF THE COMPANY

      ML Multi-Manager Portfolio LLC (the "Company") was organized under the
      Delaware Limited Liability Company Act on May 11, 1998 and commenced
      trading activities on June 1, 1998. Effective December 31, 2004, the
      Company suspended all trading operations and began the formal liquidation
      of the Company. All commodity positions were liquidated or offset and no
      other trading occurred. In accordance with the liquidation, the
      Organization Agreement terminated and the members redeemed their capital.
      The Company engaged in the speculative trading of futures, options on
      futures, forwards and options on forward contracts on a wide range of
      commodities. Merrill Lynch Investment Managers, LLC ("MLIM LLC"), a
      wholly-owned subsidiary of Merrill Lynch Investment Managers, LP ("MLIM"),
      which in turn, is an indirect wholly-owned subsidiary of Merrill Lynch &
      Co. Inc. ("Merrill Lynch"), was delegated administrative authority of the
      Company. Merrill Lynch, Pierce, Fenner & Smith Incorporated ("MLPF&S"), a
      wholly-owned subsidiary of Merrill Lynch, was the Company's commodity
      broker. The Company had one class of Membership Interests, Voting
      Interests. Voting Interests were held by multi-advisor funds managed by
      MLIM LLC (the "Members"). The Members controlled all business activities
      and affairs of the Company by agreement of the majority interest of the
      Members, subject to the discretionary trading authority vested in and
      delegated to the independent trading advisors (the "Advisors") and the
      administrative authority vested in and delegated to MLIM LLC. Each Member
      was a "commodity pool" sponsored and controlled by MLIM LLC and shared in
      the trading results of the Company in proportion to its respective capital
      account.

      MLIM LLC selected independent advisors to manage the Company's assets, and
      allocated and reallocated the Company's assets among existing, replacement
      and additional Advisors.

      ESTIMATES

      The preparation of financial statements in conformity with accounting
      principles generally accepted in the United States of America 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 have differed from those estimates.

      REVENUE RECOGNITION

      Commodity futures, options on futures, forwards and options on forward
      contracts were recorded on the trade date and open contracts were
      reflected in "net unrealized profit on open contracts" in the Statements
      of Financial Condition as the difference between the original contract
      value and the market value (for those commodity interests for which market
      quotations were readily available) or at fair value. The change in
      unrealized profit on open contracts from one period to the next is
      reflected in "change in unrealized" in the Statements of Income.

                                        5
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      FOREIGN CURRENCY TRANSACTIONS

      The Company's functional currency was the U.S. dollar; however, it
      transacted business in currencies other than the U.S. dollar. Assets and
      liabilities denominated in currencies other than the U.S. dollar were
      translated into U.S. dollars at the rates in effect at the date of the
      Statements of Financial Condition. Income and expense items denominated in
      currencies other than the U.S. dollar were translated into U.S. dollars at
      the rates in effect during the period. Gains and losses resulting from the
      translation to U.S. dollars are reported in "realized" in the Statements
      of Income.

      OPERATING EXPENSES

      MLIM paid for all operating costs (including all legal, accounting,
      printing, postage and similar administrative expenses) of the Company.

      INCOME TAXES

      No provision for income taxes was made in the accompanying financial
      statements as each Member was individually responsible for reporting
      income or loss based on such Member's respective share of the Company's
      income and expenses as reported for income tax purposes.

      DISTRIBUTIONS

      The Members were entitled to receive any distributions, which may have
      been made by the Company in proportion to their respective capital
      accounts. No such distributions were declared for the years ended December
      31, 2004 or 2003.

      WITHDRAWALS

      Each Member could have withdrawn some or all of such Member's capital at
      the Net Asset Value as of the close of business on any business day. There
      were no withdrawal fees or charges.

                                        6
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2.    CONDENSED SCHEDULE OF INVESTMENTS

      The Company's investments, defined as "net unrealized profit on open
      contracts" on the Statements of Financial Condition, as of December 31,
      2004 and 2003, are as follows:

<Table>
<Caption>
                                                 LONG POSTIONS                           SHORT POSITIONS
                                                 -------------                           ---------------
                2004                 NUMBER       UNREALIZED     PERCENT OF      NUMBER       UNREALIZED     PERCENT OF
      COMMODITY INDUSTRY SECTOR   OF CONTRACTS   PROFIT (LOSS)   NET ASSETS   OF CONTRACTS   PROFIT (LOSS)   NET ASSETS
      -------------------------   ------------   -------------   ----------   ------------   -------------   ----------
      <S>                            <C>         <C>                   <C>      <C>          <C>                  <C>
      Currencies                     1,804,689   $     643,810         0.66%    (1,802,954)  $    (390,975)       -0.40%
      Metals                               101         354,656         0.37%          (101)       (230,957)       -0.24%
                                                 -------------                               -------------

      Total 2004                                 $     998,466         1.03%                 $    (621,932)       -0.64%
                                                 =============                               =============

<Caption>
                                   NET UNREALIZED
                2004                PROFIT (LOSS)     PERCENT OF
      COMMODITY INDUSTRY SECTOR   ON OPEN POSITIONS   NET ASSETS   MATURITY DATES
      -------------------------   -----------------   ----------   --------------
      <S>                         <C>                      <C>     <C>
      Currencies                  $         252,835        0.26%   January 05 - March 05
      Metals                                123,699        0.13%   January 05 - March 05
                                  -----------------

      Total 2004                  $         376,534        0.39%
                                  =================

<Caption>
                                                 LONG POSTIONS                            SHORT POSITIONS
                                                 -------------                            ---------------
                2003                 NUMBER       UNREALIZED     PERCENT OF      NUMBER       UNREALIZED     PERCENT OF
      COMMODITY INDUSTRY SECTOR   OF CONTRACTS   PROFIT (LOSS)   NET ASSETS   OF CONTRACTS   PROFIT (LOSS)   NET ASSETS
      -------------------------   ------------   -------------   ----------   ------------   -------------   ----------
      <S>                            <C>         <C>                   <C>      <C>          <C>                  <C>
      Agriculture                          534   $     759,185         0.54%          (463)  $    (732,340)       -0.52%
      Currencies                     2,801,267       2,506,141         1.79%    (2,039,212)     (1,044,940)       -0.75%
      Energy                               256          64,506         0.05%            (6)         (1,130)        0.00%
      Interest rates                     1,715         429,424         0.31%          (425)       (287,757)       -0.21%
      Metals                               535       1,920,760         1.37%           (73)       (338,848)       -0.24%
      Stock indices                        411         495,501         0.35%           (76)        (51,798)       -0.04%
                                                 -------------                               -------------

      Total 2003                                 $   6,175,517         4.41%                 $  (2,456,813)       -1.76%
                                                 =============                               =============

<Caption>
                                   NET UNREALIZED
                2003                PROFIT (LOSS)     PERCENT OF
      COMMODITY INDUSTRY SECTOR   ON OPEN POSITIONS   NET ASSETS   MATURITY DATES
      -------------------------   -----------------   ----------   --------------
      <S>                         <C>                       <C>    <C>
      Agriculture                 $          26,845         0.02%  January 04 - May 04
      Currencies                          1,461,201         1.04%  January 04 - April 04
      Energy                                 63,376         0.05%  January 04 - March 04
      Interest rates                        141,667         0.10%  February 04 - September 05
      Metals                              1,581,912         1.13%  January 04 - October 04
      Stock indices                         443,703         0.31%  January 04 - March 04
                                  -----------------

      Total 2003                  $       3,718,704         2.65%
                                  =================
</Table>

      At December 31, 2003 no individual contract's unrealized profit or loss
      comprised greater than 5% of the Member's Capital.

      At December 31, 2004 no individual contract's unrealized profit or loss
      comprised greater than 5% of the Member's Capital and amounts Due to
      Members.

                                        7
<Page>

3.    FINANCIAL DATA HIGHLIGHTS

      The following ratios have been derived from information provided in the
      financial statements for the year ended December 31, 2004.

<Table>
      <S>                                                <C>
      TOTAL RETURN:

      Total return before Profit Shares                   0.93%
      Profit Shares                                      -0.97%
      Total return                                       -0.01%

      RATIO TO AVERAGE MEMBERS' CAPITAL:

      Expenses (excluding Profit Shares)                  5.64%
      Profit Shares                                       1.06%
                                                      --------
      Expenses                                            6.71%
                                                      ========

      Net investment loss                                -5.21%
                                                      ========
</Table>

4.    RELATED PARTY TRANSACTIONS

      All of the Company's U.S. dollar assets were maintained at MLPF&S. On
      assets held in U.S. dollars, Merrill Lynch credited the Company with
      interest at the prevailing 91-day U.S. Treasury bill rate. The Company was
      credited with interest on any of its assets and net gains actually held by
      Merrill Lynch in non-U.S. dollar currencies at a prevailing local rate
      received by Merrill Lynch. Merrill Lynch may have derived certain economic
      benefit, in excess of the interest, which Merrill Lynch paid to the
      Company from the possession of such assets.

      Merrill Lynch charged the Company Merrill Lynch's cost of financing
      realized and unrealized losses on the Company's non-U.S.
      dollar-denominated positions. Such amounts were netted against interest
      income due to the insignificance of such amounts.

      Following the allocation of the Company's trading profit and interest
      income among the Members' Capital Accounts, MLIM LLC calculated the
      brokerage commissions, Profit Shares, administrative fees and other
      expenses due from the Company to third parties, relating to the Company's
      trading on behalf of the Members. Such brokerage commissions, fees and
      expenses were calculated specifically for each Member (not pro rata based
      on the Members' respective capital accounts) and deducted from the
      Members' capital accounts and paid out by the Company. The Company paid
      brokerage commissions to MLPF&S at a flat monthly rate reflecting the fee
      arrangement between each Member and MLPF&S. For the years ended December
      31, 2004 and 2003, the monthly rates for Members ranged from .291 of 1% (a
      3.50% annual rate) to .729 of 1% (an 8.75% annual rate) of each Member's
      month-end assets invested in the Company.

      The Company paid MLIM LLC a monthly administrative fee ranging from .021
      of 1% (a 0.25% annual rate) to .083 of 1% (a 1.00% annual rate) of each
      Member's month-end assets for the years ended December 31, 2004 and 2003.
      Month-end assets were not reduced for purposes of calculating brokerage
      commissions and administrative fees by any accrued brokerage commissions,
      administrative fees, Profit Shares or other fees or charges.

      MLPF&S paid the Advisors annual consulting fees up to 2.5% of the
      Company's average month-end assets allocated to them for management after
      reduction for a portion of the brokerage commissions.

                                        8
<Page>

5.    ADVISORY AGREEMENTS

      Pursuant to the Advisory Agreements among the Advisors, the Company and
      MLIM LLC, the Advisors determined the commodity futures, options on
      futures, forwards and options on forward contracts traded on behalf of the
      Company, subject to certain rights reserved by MLIM LLC. The Advisory
      Agreements generally renewed one year after they were entered into,
      subject to certain renewal rights exercisable by the Company.

      The Company paid, from the Capital Account of each Member, to the Advisors
      quarterly or annual Profit Shares generally ranged from 20% to 25% of any
      New Trading Profit, as defined, recognized by each Advisor, attributed to
      each Member's Capital Account, considered individually irrespective of the
      overall performance of the such Member's Capital Account. Profit Shares,
      which were calculated separately in respect of each Member's Capital
      Account, were determined as of the end of each calendar quarter or year
      and were also paid to each Advisor upon the withdrawal of capital from the
      Company by a Member.

6.    FAIR VALUE AND OFF-BALANCE SHEET RISK

      The nature of this Company had certain risks, which could not be presented
      on the financial statements. The following summarizes some of those risks.

      MARKET RISK

      Derivative instruments involve varying degrees of off-balance sheet market
      risk. Changes in the level or volatility of interest rates, foreign
      currency exchange rates or the market values of the financial instruments
      or commodities underlying such derivative instruments frequently result in
      changes in the Company's "net unrealized profit on open contracts" related
      to such derivative instruments as reflected in the Statements of Financial
      Condition. The Company's exposure to market risk was influenced by a
      number of factors, including the relationships among the derivative
      instruments held by the Company as well as the volatility and liquidity of
      the markets in which the derivative instruments were traded.

      MLIM LLC had procedures in place intended to control market risk exposure,
      although there can be no assurance that they would, in fact, succeed in
      doing so. These procedures focused primarily on monitoring the trading of
      the Advisors, calculating the Net Asset Value of the Company as of the
      close of business on each day and reviewing outstanding positions for
      over-concentrations. While MLIM LLC did not itself intervene in the
      markets to hedge or diversify the Company's market exposure, MLIM LLC may
      have urged the Advisors to reallocate positions in an attempt to avoid
      over-concentrations. However, such interventions were unusual. Except in
      cases in which it appeared that the Advisors had begun to deviate from
      past practice or trading policies or to be trading erratically, MLIM LLC's
      basic risk control procedures consisted simply of the ongoing process of
      advisor monitoring, with the market risk controls being applied by the
      Advisors themselves.

      CREDIT RISK

      The risks associated with exchange-traded contracts are typically
      perceived to be less than those associated with over-the-counter
      (non-exchange-traded) transactions, because exchanges typically (but not
      universally) provide clearinghouse arrangements in which the collective
      credit (in some cases limited in amount, in some cases not) of the members
      of the exchange is pledged to support the financial integrity of the
      exchange. In over-the-counter transactions, on the other hand, traders
      must rely solely on the credit of their respective individual
      counterparties. Margins, which may be subject to loss in the event of a
      default, are generally required in exchange trading, and counterparties
      may also require margin in the over-the-counter markets.

                                        9
<Page>

      The credit risk associated with these instruments from counterparty
      nonperformance was the net unrealized profit on open contracts, if any,
      included in the Statements of Financial Condition. The Company attempted
      to mitigate this risk by dealing almost exclusively with Merrill Lynch
      entities as clearing brokers.

      The Company, in its normal course of business, entered into various
      contracts, with MLPF&S acting as its commodity broker. Pursuant to the
      brokerage agreement with MLPF&S (which includes a netting arrangement), to
      the extent that such trading results in receivables from and payables to
      MLPF&S, these receivables and payables were offset and reported as a net
      receivable or payable under "net unrealized profit on open contracts" on
      the Statements of Financial Condition.

                                 * * * * * * * *

                 To the best of the knowledge and belief of the
                 undersigned, the information contained in this
                        report is accurate and complete.


                                 Patrick Hayward
                             Chief Financial Officer
                     Merrill Lynch Investment Managers, LLC
                           Commodity Pool Operator of
                         ML Multi-Manager Portfolio LLC

                                       10