IN: This is an email
Attached for signature is the form of Enron Corp. Guaranty in favor of the referenced Counterparty, which guarantees the obligations of ENA under an ISDA Master Agreement. We will need two executed copies since both parties have to execute the Guaranty. This ISDA Master Agreement will supersede and replace an existing Master Agreement with this Counterparty, and this Enron Corp.Guaranty will supersede and replace the previous Enron Corp. Guaranty dated as of March 4, 1994. In addition, we will need the following closing documents: Certificate of Incumbency. Upon approval and execution, please call me at x33399 to pick up the documents. Thank you for your assistance in this matter.

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OUT: J. Aron & Company Guaranty
QUESTION: MG Ltd. is entering into FX transactions through ENA. The companies have also entered into financial copper trades (first trade 6/16/00). I think RMT and MG Ltd. should enter into an ISDA Master but I don't know the long term plan for MG Ltd. Please confirm. Sara P.S. Have we assigned a single paralegal to handle RMT Masters?
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ANS: MG Ltd. - intercompany trades
To my freinds and colleagues: I have thoroughly appreciated my employment and the many friends I have made here at Enron. These are tough times, and my sympathy goes out to everyone. Should things get tougher still for some of you, I would like to extend my services as a real estate agent. For some of you who don't know. I have worked as a realtor in Houston for 6 years. If anyone needs help selling (or buying) a home, I can be reached at Century 21 (281) 855-6100 ext. 71. Good Luck and God Bless each and everyone of us. Thank you.
Q: What is a potential subject line for this email?
answer: Just in case
The past six months certainly have been challenging for all of us at Enron. With so much change and uncertainty, stress is inevitable. To help employees better manage stress, Enron's Employee Assistance Program (EAP) will sponsor Brown Bag sessions on Tuesday, July 9 and Thursday, July 18 from 11:30 a.m. to 12:30 p.m. in the Enron Building, EB5C2. The group's size for each session will be limited to maximize dialogue, so register early to guarantee a seat. If necessary, additional Brown Bag sessions will be scheduled to accommodate demand. To register for one of the scheduled sessions, please click on the appropriate date button above. If you have questions about the sessions, please contact Linda Hallmark at 713-345-3592.
Answer: Brown Bag Sessions
Here is an email: Rod and Susan: I met with the counterparty and lawyer last week. Following are the results: Rod: CP would like a phone call to discuss the Schedule and CSA. They mainly want explanations as to why ENA made the elections in the docs for: 1. p.1 Cross Default Threshold 2. p. 2 Additional Event of Default, part (xi) 3. p. 4 issue providing Quarterly Unaudited Consolidated financials 4. CSA p.2: How was Collateral Threshold determined Susan: CP would like the following: 1. Schedule p. 3: sample certificates per third entry for docs to be delivered 2, " p. 5: need to get address 3. " p. 6: Process Agent. Need to provide CP into on CT Corp. You will need to speak with Julian Poole because the CP has fairly good English (the lawyer does not speak English) and Julian may want to schedule the call. I don't know how quickly the CP will want to act because there is a Stamp Tax issue to be resolved. Thanks. Sara
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A: Hidroelectrica Diamante Sociedad Anonima
QUESTION: Marisa, Rafael, and Darryl, Based on Darryl and my discussions with Rafael earlier this week, the accounting treatment for Modesto Maranzana plant and the associated gas and power contracts will be changed from MTM to accrual effective with December accounting. Changes PPA Amortization and Depreciation - Marisa We need to adjust the PPA amortization and depreciation ytd balances. PPA amortization - the actual amount of the purchase price allocated to the contracts was different from the $2,220,219 used in the MTM model. Depreciation - I know the salvage value in the model $10,000,000 USD after 5 years is different and I think you were using a longer useful life. Marisa, please calculate the impact of these changes and let Rafael, Darryl, and myself know. MTM Reversal - Martha & Darryl The net impact of reversal the MTM will be a gain of approximately $978,000. This is the reversal of the forward value recorded for the PPA's and plant as of November 30, 2001. Effective today, I will stop including the positions in the feeds to RistRAC. Interest - Martha Still waiting to see if we reserve the historial amounts. The impact on 0502 books is zero as the expense and revenue was booked to the same account just different profit / cost centers. The income was booked to Modesto Capital Charge 27244 / 150407 which was supposed to roll up to the Office of the Chair for Lavo. Left Georgeanne Hodges a message on the subject. If you think of any I forgot to mention, please let us know. Martha
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ANS:
Accounting Treatment Change from MTM to Accrual for Modesto Maranzana power plant and associated contracts