Document:

<PAGE>

                                                                 Exhibit 10.8(a)

DE NORA GROUP INTERCOMPANY LAB ANALYSIS PRICE LIST

Jan. 18, 2000
                               TYPE OF ANALYSIS

<TABLE>
<CAPTION>
A) Microscopy, metallography                                                                   Total price

-------------------------------------------------------------------------------------------------------------
<S>                                                                                         <C>
1   Powder analysis - inorganic residues (deposits, etc.) with EDAX                         154,000
    microanalysis
-------------------------------------------------------------------------------------------------------------
2         Surface structures and EDA microanalysis                                          154,000

          (metal-base electrode samples: anodes - cathodes activated by chlorine
    soda, etc.)
-------------------------------------------------------------------------------------------------------------
3         Cross section structures and EDA microanalysis                                    615,000

    (base metal electrode samples: anodes - cathodes activated by chlorine
    soda, etc.)
-------------------------------------------------------------------------------------------------------------
4   Metallographic analyses of welds                                                        616,000
-------------------------------------------------------------------------------------------------------------
5   Grain size on titanium samples                                                          462,000
-------------------------------------------------------------------------------------------------------------
6   Surface and cross-section structural analyses and EDAX microanalysis on                 924,000
    carbon membranes and fabrics (e.g. Zoltek) from 4 to 8 assuming an average
    6 hours
-------------------------------------------------------------------------------------------------------------
7   Surface and cross-section structural analyses and EDAX microanalysis of                 616,000
    various components of the electrolyzers in general and Fuel Cells
    (FC bipolar plates, Ni sponges, silver-plated Ni meshes, etc.)
-------------------------------------------------------------------------------------------------------------
8   Macro photographic test                                                                 154,000
    (using stereo microscope)
-------------------------------------------------------------------------------------------------------------
9   EDAX analysis of light elements, in addition to the usual EDAX tests                    154,000
    compared to the referenced times
-------------------------------------------------------------------------------------------------------------
10  Linescan Mapping. Automatic analysis depends on the complexity of the test              924,000
    (average 4 to 8 hours), the mean assumed to be 6 hours.
-------------------------------------------------------------------------------------------------------------
B) XRF
-------------------------------------------------------------------------------------------------------------
11  Qualitative/quantitative test of the composition of various solid and                   154,000
    liquid samples, with UNIQUANT program
-------------------------------------------------------------------------------------------------------------
12  Coating composition                                                                      77,000
    (various types of anodes, activated cathodes, etc.)
    and load of noble metals
-------------------------------------------------------------------------------------------------------------
13  Titer of concentrated solutions of indium and ruthenium                                  77,000
-------------------------------------------------------------------------------------------------------------
14  Tests of varying complexity (depending on type) from 4 to 8, average 6                  924,000
    hours
-------------------------------------------------------------------------------------------------------------
</TABLE>

                                       1
<PAGE>

C) WET ANALYSIS

BRINES AND SALTS
----------------

<TABLE>
-------------------------------------------------------------------------------------------------------------
<S>                                                                                        <C>
15  a) group of 8 elements (ICP analysis):                                                   231,000
-------------------------------------------------------------------------------------------------------------
16        Add 5-10' more for each additional sample                                           23,100
-------------------------------------------------------------------------------------------------------------
17  b) group of 4 heavy elements (ICP analysis): Ni, V, Mo, Pb                               385,000
-------------------------------------------------------------------------------------------------------------
Note: Ultimately, analysis of one sample which requires the complex determination of the 12 above elements,
takes 4 hours.
-------------------------------------------------------------------------------------------------------------
18  c) Cr determination (by atomic absorption)                                               616,000
    4 hours for calibration with 4 standards, and reading of one sample
-------------------------------------------------------------------------------------------------------------
19  Add 5-10' more for each additional sample                                                 23,100
-------------------------------------------------------------------------------------------------------------
20  d) ClO3- + SO4= PO4= + NO3 + F- (high concentrations (ionic chromatography               616,000
    analysis) for calibration
-------------------------------------------------------------------------------------------------------------
21  Plus 0.5 hours for analysis of one sample                                                 77,000
-------------------------------------------------------------------------------------------------------------
22  e) group of 4 titrations: NaCl, Na2CO3, NaOH, active Cl2                                 154,000
-------------------------------------------------------------------------------------------------------------
23  f) Br (titrimetry)                                                                       154,000
-------------------------------------------------------------------------------------------------------------
24  I (HACH spectrophotometry)                                                               103,180
-------------------------------------------------------------------------------------------------------------
25  F (low concentrations) (ion sensitive electrode)                                          77,000
-------------------------------------------------------------------------------------------------------------
26  g) NH4OH (HACH spectrophotometry)
-------------------------------------------------------------------------------------------------------------
    h) TOC (Donegani)
-------------------------------------------------------------------------------------------------------------
27  1 sample                                                                                 508,000
-------------------------------------------------------------------------------------------------------------
28  2 samples: 750,000 lire                                                                  750,000
-------------------------------------------------------------------------------------------------------------
29  3 samples: 991,000 lire                                                                  991,000
-------------------------------------------------------------------------------------------------------------
30  For each additional sample                                                               238,000
-------------------------------------------------------------------------------------------------------------
31  AQUEOUS, opt. ACIDIC SOLUTIONS for the preparation of standards                           77,000
-------------------------------------------------------------------------------------------------------------
32  10' additional for each element requested                                                 23,100
-------------------------------------------------------------------------------------------------------------
33  ALCALINE SOLUTIONS (e.g., Fe in NaOH) per sample, for                                    154,000
-------------------------------------------------------------------------------------------------------------
34  PREPARATION OF SOLUTIONS FOR FUKUDA RECOATING, AND CONTROL OF TITRE                    3,696,000
-------------------------------------------------------------------------------------------------------------
35  CONCENTRATED SOLUTIONS OF NOBLE METALS, from 16 to 32                                    616,000
    (impurity analysis)
-------------------------------------------------------------------------------------------------------------
</TABLE>

Electrochemical

<TABLE>
-------------------------------------------------------------------------------------------------------------
<S>                                                                                        <C>
36  SEP                                                                                      154,000
-------------------------------------------------------------------------------------------------------------
37  SEP/O2                                                                                 1,232,000
-------------------------------------------------------------------------------------------------------------
38  WEAR RATE, from 8 to 24, average 16                                                    2,464,000
-------------------------------------------------------------------------------------------------------------
39  Complete salts and brine analysis (includes analyses nos. 15, 17, 18, 20,              2,972,000
    22, 23, 24, 25, 26, 27, plus 508,00 for outside analyses
-------------------------------------------------------------------------------------------------------------
</TABLE>

                                       2
<PAGE>

--------------------------------------------------------------------------------
Various non-quantifiable characterizations depending upon the complexity of the
case.
Non-quantifiable live tests depend on the complexity of the case.
       Non-quantifiable cell tests depend on the complexity of the case.
--------------------------------------------------------------------------------

/initialed/

                                       3<PAGE>

                                                                Exhibit 10.10(a)

<TABLE>
<CAPTION>
-----------------------------------------------------------------------------------------------------------------------
MASTRINI                  Company: DE NORA FUEL CELLA S.P.A.           Date: 09/14/00           Page 1
<S>                       <C>                                          <C>                      <C>
-----------------------------------------------------------------------------------------------------------------------
</TABLE>
                                                                   From 01/01/99
<TABLE>
<CAPTION>
-----------------------------------------------------------------------------------------------------------------------
Exchange       Date      Date and     Record no.      Description of      DEBIT       CREDIT            Balance
rate,          Reg.      number of    CURRENCY        transaction                                       (consecutive)
value date    Symbol     doc.         CREDIT
                         CURRENCY
                         DEBIT
-----------------------------------------------------------------------------------------------------------------------
<S>           <C>        <C>          <C>             <C>                 <C>         <C>               <C>
                                                                          Norfin s.p.a. loan            01/01/101
                                                                          account
                                                   PREVIOUS BALANCE       0
11/01/99 11/01/99                                  General accounting                100,000,000    100,000,000 C
                                                   account management
1936, 27,000 lire                     100,000,000
11/22/99 11/22/99           11/22/99               General accounting                100,000,000    200,000,000 C
                                                   EXTENSION CURRENT
                                                   LOAN
1936, 27,000 lire                     100,000,000  General accounting                 50,000,000    250,000,000 C
11/25/99 11/25/99                                  extension Norfin
                                                   loan
1936, 27,000 lire                      50,000,000
12/15/99 12/15/99           12/15/99               General accounting                800,000,000  1,050,000,000 C
                                                   Extension loan
1936, 27,000 lire                     800,000,000
01/12/00 01/12/00                                  General accounting                400,000,000  1,450,000,000 C
                                                   EXTENSION LOAN
1936, 27,000 lire                     400,000,000
01/31/00 01/31/00                                  General accounting                200,000,000  1,650,000,000 C
                                                   EXTENSION LOAN
</TABLE>

                                       1
<PAGE>

<TABLE>
<S>                                 <C>            <C>                             <C>            <C>
1936, 27,000 lire                     200,000,000
03/07/00 03/07/00                                  General accounting REPAYMENT      150,000,000  1,500,000,000 C
                                                   LOAN
1936, 27,000 lire                     150,000,000
03/24/00 03/24/00                                  General accounting REDEMPTION   1,500,000,000              0 D
                                                   NF LOAN
1936, 27,000 lire                   1,500,000,000

Debit balance                             0  Final total                           1,650,000,000  1,650,000,000
                                             Final balance                                                    0
</TABLE>

                                       2
<PAGE>

NORFIN                                       VIA BISTOLFI, 35 - 20143 MILAN
ORONZIO DE NORA GROUP                        TEL. (02) 21291 - FAX (02) 26412530

                                             Telex 310552 - 322231 ODENOR I

                                             e-mail: norfin@norfin.it
                                                     ----------------

BANCA POPOLARE DI SONDRIO
MILAN OFFICE
Via S. Maria Fulcorina, 5
MILAN

Attn: MR. CAMPOCCIA
-------------------

                                                          Milan, October 4, 1999

CC:
DE NORA FUEL CELLS SPA
Via Bistolfi, 35
MILAN

     Please transfer by debiting our account no. 19975/26 ABI 05696 CAB 01600,
with effect October 1, 1999, the amount of 100,000,000 lire to DE NORA FUEL
CELLS SPA account no. 9731/64 ABI 05696 CAB 01600 which this company has with
you.

     Please indicate as the reason for transfers:

"GRANTING OF LOAN"

Sincerely,                                                 [stamp] NORFIN s.p.a.
                                                           /s/ Mauro Saponelli
                                                           ---------------------
                                                           Mauro Saponelli
                                                           PRESIDENT

                                               [Stamp] BANCA POPOLARE DI SONDRIO
                                                                    MILAN OFFICE
                                                                    OCT. 5, 1999
                                                                  SERVICE OFFICE

                                       3
<PAGE>

STOCK CORPORATION - CAPITAL STOCK: 37,500,000,000 LIRE (wholly paid-in) -
REGISTERED IN THE CORPORATE REGISTER, REGULAR SECTION AS NO. 203816 - R.E.A. NO.
1063960 AT C.C.I.A.A., MILAN - TAX ID NO. 06036090152

                                       4
<PAGE>

NORFIN                                       VIA BISTOLFI, 35 - 20143 MILAN
ORONZIO DE NORA GROUP                        TEL. (02) 21291 - FAX (02) 26412530

                                             Telex 310552 - 322231 ODENOR I

                                             e-mail: norfin@norfin.it
                                                     ----------------

BANCA POPOLARE DI BERGAMO
CREDITO VARESINO
Milan Office
Via Manzoni, 7
MILAN

Att: TRANSFERS OFFICE
---------------------

                                                        Milan, November 22, 1999

CC:
DE NORA FUEL CELLS SPA
Via Bistolfi, 35
MILAN

   Please transfer by debiting our account no. 040/18861 ABI 05428 CAB 01602,
with effect November 22, 1999, the amount of 100,000,000 lire to DE NORA FUEL
CELLS SPA account no. 86256 ABI 05428 CAB 01602 which this company has with you.

Please indicate as the reason for transfers:

"EXTENSION OF CURRENT LOAN"

Sincerely,                                                 [stamp] NORFIN s.p.a.
                                                           /s/ Mauro Saponelli
                                                           ---------------------
                                                           Mauro Saponelli
                                                           PRESIDENT

                                                                         [Stamp]
                                                                        RECEIVED
                                                                   NOV. 22, 1999
                                                       BANCA POPOLARE DI BERGAMO
                                                                CREDITO VARESINO
                                                                    Milan Office
                                                                  Via Manzoni, 7

                                       5
<PAGE>

STOCK CORPORATION - CAPITAL STOCK: 37,500,000,000 LIRE (wholly paid-in) -
REGISTERED IN THE CORPORATE REGISTER, REGULAR SECTION AS NO. 203816 - R.E.A. NO.
1063960 AT C.C.I.A.A., MILAN - TAX ID NO. 06036090152

                                       6
<PAGE>

NORFIN                                       VIA BISTOLFI, 35 - 20143 MILAN
ORONZIO DE NORA GROUP                        TEL. (02) 21291 - FAX (02) 26412530

                                             Telex 310552 - 322231 ODENOR I

                                             e-mail: norfin@norfin.it
                                                     ----------------

BANCA POPOLARE DI SONDRIO
MILAN OFFICE
Via S. Maria Fulcorina, 5
MILAN

Att: MR. PASELLO
----------------

                                                          Milan, October 4, 1999

CC:
DE NORA FUEL CELLS SPA
Via Bistolfi, 35
MILAN

   Please transfer by debiting our account no. 19975/26 ABI 05696 CAB 01600,
with effect October 1, 1999, the amount of 50,000,000 lire to DE NORA FUEL CELLS
SPA account no. 9731/64 ABI 05696 CAB 01600 which this company has with you.

Please indicate as the reason for transfers:

"EXTENSION OF CURRENT LOAN"

Sincerely,                                   [stamp] NORFIN s.p.a.
                                             /s/ Mauro Saponelli
                                             ---------------------
                                             Mauro Saponelli
                                             PRESIDENT

                                               [Stamp] BANCA POPOLARE DI SONDRIO
                                                                    MILAN OFFICE
                                                                   NOV. 25, 1999
                                                                  SERVICE OFFICE

                                       7
<PAGE>

STOCK CORPORATION - CAPITAL STOCK: 37,500,000,000 LIRE (wholly paid-in) -
REGISTERED IN THE CORPORATE REGISTER, REGULAR SECTION AS NO. 203816 - R.E.A. NO.
1063960 AT C.C.I.A.A., MILAN - TAX ID NO. 06036090152

                                       8
<PAGE>

NORFIN                                       VIA BISTOLFI, 35 - 20143 MILAN
ORONZIO DE NORA GROUP                        TEL. (02) 21291 - FAX (02) 26412530

                                             Telex 310552 - 322231 ODENOR I

                                             e-mail: norfin@norfin.it
                                                     ----------------

BANCA POPOLARE DI SONDRIO
MILAN OFFICE
Via S. Maria Fulcorina, 5
MILAN

Att: MR. PASELLO
----------------
                                                        Milan, December 10, 1999

CC:
DE NORA FUEL CELLS SPA
Via Bistolfi, 35
MILAN

   Please transfer by debiting our account no. 19975/26 ABI 05696 CAB 01600,
with effect  December 15, 1999, the amount of 800,000,000 lire to DE NORA FUEL
CELLS SPA account no. 9731/64 ABI 05696 CAB 01600 which this company has with
you.

Please indicate as the reason for transfers:

"EXTENSION OF CURRENT LOAN"

Sincerely,                                   [stamp] NORFIN s.p.a.
                                             /s/ Mauro Saponelli
                                             ---------------------
                                             Mauro Saponelli
                                             PRESIDENT

                                               [Stamp] BANCA POPOLARE DI SONDRIO
                                                                    MILAN OFFICE
                                                                   DEC. 13, 1999
                                                                  SERVICE OFFICE

                                       9
<PAGE>

STOCK CORPORATION - CAPITAL STOCK: 37,500,000,000 LIRE (wholly paid-in) -
REGISTERED IN THE CORPORATE REGISTER, REGULAR SECTION AS NO. 203816 - R.E.A. NO.
1063960 AT C.C.I.A.A., MILAN - TAX ID NO. 06036090152

                                       10
<PAGE>

NORFIN                                       VIA BISTOLFI, 35 - 20143 MILAN
ORONZIO DE NORA GROUP                        TEL. (02) 21291 - FAX (02) 26412530

                                             Telex 310552 - 322231 ODENOR I

                                             e-mail: norfin@norfin.it
                                                     ----------------

BANCA POPOLARE DI SONDRIO
MILAN OFFICE
Via S. Maria Fulcorina, 5
MILAN

Att: MR. PASELLO
----------------

                                                         Milan, January 11, 2000

                                               [Stamp] BANCA POPOLARE DI SONDRIO
                                                                    MILAN OFFICE
                                                                   JAN. 12, 2000
                                                                         BY MAIL

CC:
DE NORA FUEL CELLS SPA
Via Bistolfi, 35
MILAN

   Please transfer by debiting our account no. 19975/26 ABI 05696 CAB 01600,
with effect January 16, 2000, the amount of 400,000,000 lire to DE NORA FUEL
CELLS SPA account no. 9731/64 ABI 05696 CAB 01600 which this company has with
you.

Please indicate as the reason for transfers:

"EXTENSION OF CURRENT LOAN"

Sincerely,                                   [stamp] NORFIN s.p.a.
                                             /s/ Mauro Saponelli
                                             ---------------------
                                             Mauro Saponelli
                                             PRESIDENT

                                       11
<PAGE>

STOCK CORPORATION - CAPITAL STOCK: 37,500,000,000 LIRE (wholly paid-in) -
REGISTERED IN THE CORPORATE REGISTER, REGULAR SECTION AS NO. 203816 - R.E.A. NO.
1063960 AT C.C.I.A.A., MILAN - TAX ID NO. 06036090152

                                       12
<PAGE>

NORFIN                                       VIA BISTOLFI, 35 - 20143 MILAN
ORONZIO DE NORA GROUP                        TEL. (02) 21291 - FAX (02) 26412530

                                             Telex 310552 - 322231 ODENOR I

                                             e-mail: norfin@norfin.it
                                                     ----------------

BANCA POPOLARE DI SONDRIO
MILAN OFFICE
Via S. Maria Fulcorina, 5
MILAN

Att: MR. PASELLO
----------------

                                                         Milan, January 28, 2000

                                               [Stamp] BANCA POPOLARE DI SONDRIO
                                                                    MILAN OFFICE
                                                                   JAN. 31, 1999
                                                                  SERVICE OFFICE

CC:
DE NORA FUEL CELLS SPA
Via Bistolfi, 35
MILAN

   Please transfer by debiting our account no. 19975/26 ABI 05696 CAB 01600,
with effect February 2, 2000, the amount of 200,000,000 lire to DE NORA FUEL
CELLS SPA account no. 9731/64 ABI 05696 CAB 01600 which this company has with
you.

Please indicate as the reason for transfers:

"EXTENSION OF CURRENT LOAN"

Sincerely,                                   [stamp] NORFIN s.p.a.
                                             /s/ Mauro Saponelli
                                             ---------------------
                                             Mauro Saponelli
                                             PRESIDENT

                                       13
<PAGE>

STOCK CORPORATION - CAPITAL STOCK: 37,500,000,000 LIRE (wholly paid-in) -
REGISTERED IN THE CORPORATE REGISTER, REGULAR SECTION AS NO. 203816 - R.E.A. NO.
1063960 AT C.C.I.A.A., MILAN - TAX ID NO. 06036090152

                                       14
<PAGE>

DE NORA FUEL CELLS                           VIA BISTOLFI, 35 - 20143 MILAN
ORONZIO DE NORA GROUP                        TEL. (02) 21291 - FAX (02) 26412530

                                             Telex 310552 - 32223 1 ODENOR I

                                             e-mail: FuelCells@denora.it
                                                     -------------------

BANCA POPOLARE DI SONDRIO
MILAN OFFICE
Via S. Maria Fulcorina, 5
MILAN

Att: MR. PASELLO
----------------

                                                            Milan, March 7, 2000

CC:                                                    [Stamp] BANCA POPOLARE DI
NORFIN SPA                                                               SONDRIO
Via Bistolfi, 35                                                    MILAN OFFICE
MILAN                                                              MARCH 7, 2000
                                                                  SERVICE OFFICE

   Please transfer by debiting our account no. 9731/64 ABI 05696 CAB 01600, with
effect March 8, 2000, the amount of 150,000,000 lire to NORFIN SPA account no.
19975/26 ABI 05696 CAB 01600 which this company has with you.

Please indicate as the reason for transfers:

"PARTIAL REDEMPTION OF CURRENT LOAN"

Sincerely,                                   [stamp] DE NORA FUEL CELLS s.p.a.
                                             /s/ Federico De Nora
                                             -----------------------
                                             Federico De Nora
                                             Board Member

                                       15
<PAGE>

DE NORA FUEL CELLS                          VIA BISTOLFI, 35 - 21043 MILAN
ORONZIO DE NORA GROUP                       TEL. (02) 21291 - FAX (02) 26412530

                                            Telex 310552 - 322231 ODENOR I

                                            e-mail: FuelCells@denora.it
                                                    -------------------

BANCA POPOLARE DE BERGAMO
CREDITO VARESINO
Milan Office
Via Manzoni, 7
MILAN

Att:  MR TRAMEZZANI
-------------------

                                                        Milan, March 24, 2000

CC:
NORFIN SPA
Via Bistolfi, 35
MILAN

[Stamp]
RECEIVED                                    [stamp] COPY
MAR. 27, 2000
BANCA POPOLARE DI BERGAMO
CREDITO VARESINO
Milan Office
Via Manzoni, 7

   With reference to the credit line you have granted us, please transfer by
debiting our account no. 86256 ABI 05428 CAB 01602, with effect March 24, 2000,
the amount of 1,500,000,000 lire to NORFIN SPA account no. 040/18861 ABI 05428
CAB 01602 which this company has with you.

Please indicate as the reason for the transfers:

"Total redemption of current loan"

Sincerely,                                  [stamp] DE NORA FUEL CELLS s.p.a;
                                            /s/ Federico De Nora
                                            --------------------
                                            Federico De Nora
                                            Board Member

                                      16
<PAGE>

[illeg. Letterhead]
BANCA POPOLARE DI BERGAMO - CREDITO VARESINO

<TABLE>
-----------------------------------------------------------------------------------------------
<S>                                                         <C>
MILAN, 03/27/00                                             DIP 40 PR 084
WE WISH TO INFORM YOU THAT WE WILL PERFORM THE              DE NORA FUEL CELLS SPA
FOLLOWING RANSACTIONS WHICH WILL APPEAR IN YOUR NEXT
ACCOUNT STATEMENT                                           DIP. 40 - P.T.R.  084
WITH ACCOUNTING DATE 03/27/00
TRANS. 2621 40 79339          40/86256

CURRENCY: ITL ITALINA LIRE
-----------------------------------------------------------------------------------------------
</TABLE>

<TABLE>
<CAPTION>
-----------------------------------------------------------------------------------------------
REASON                 AMOUNT               VALUE DATE
---------------------------------------------------------
                                                                   CREDITED TO NORFIN SPA
                                                            REDEMPTION CURRENT LOAN
<S>           <C>                        <C>                 <C>
DIDO                   -
              1,500,000,000.00           03/24/2000

-----------------------------------------------------------------------------------------------
</TABLE>

                                                        /s/ Peroni Moreno
                                                        -----------------
                                                        Peroni Moreno
                                      17

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