Spreadsheet: kam_keiser__18048__EY request2_jh
Sheet: Form B

All suggested threshold levels on the following forms are for placeholder purposes only.  Final buckets to be determined following more in-depth analysis.
Enron and Affiliates
[NAME] as of: 1/31/02
Commodity:___________ |  |  | Date of Preparation:________
Legal Entity:___________
 | WT-Socal/Cad GD/WT-Cal/Chicago |  | Bankruptcy |  | NG-price/WC-SanJuan/Wellhead/[NAME]
Statistic | Trades being fulfilled (should be reconciled to the DPR) |  | Trades terminated by counterpary |  | Trades not being fulfilled |  | Total
 | Financial | Physical | Financial | Physical | Financial | Physical
Estimated MTM 1 ($) | 383773717.5300001 | 130958839 | -30961218.14999818 | -678193669.9999998 | -733369717.1599998 | 22405492.06000002
# of Counterparties | 90 | 5 | 164 | 244 | 140 | 123
Counterparty Distribution by MTM 2 (#)
<$0mm | 8 | 0 | 84 | 76 | 106 | 52
>=$0mm, <$1mm | 46 | 1 | 16 | 130 | 34 | 59
>=$1mm, <$5mm | 22 | 0 | 20 | 20 | 0 | 8
>=$5mm, <$10mm | 4 | 0 | 11 | 8 | 0 | 2
>=$10mm | 10 | 4 | 33 | 10 | 0 | 2
# of Transactions
Transaction Distribution by MTM (#)
<$0mm | 1008 | 2 | 23833 | 574 | 1183 | 244
>=$0mm, <$1mm | 1913 | 38 | 18251 | 782 | 942 | 263
>=$1mm, <$5mm | 210 | 16 | 7189 | 72 | 318 | 18
>=$5mm, <$10mm | 6 | 2 | 384 | 16 | 30 | 11
>=$10mm | 9 | 4 | 217 | 17 | 17 | 14
Tenor Distribution by Transactions (#)
< 1 year | 3035 | 51 | 15117 | 418 | 2322 | 391
>=1 year, <3 years | 79 | 5 | 34633 | 952 | 141 | 55
>=3 years, <5 years | 18 | 1 | 107 | 55 | 15 | 31
>=5year, <10 years | 7 | 0 | 16 | 25 | 9 | 39
>= 10 years | 7 | 5 | 1 | 11 | 3 | 34
Tenor Distribution by MTM ($)
< 1 year | 323066887.3 | 47018504.98 | 97870715.49999933 | -108968185.0999999 | -389284222.7099993 | 10413914.03999998
>=1 year, <3 years | 20588586.04 | 14077738.25 | 152993236.3699982 | -196013020.1900001 | -132534500.2700001 | 4352522.45
>=3 years, <5 years | 10268550.42 | 20784317.63 | -101723027.56 | -519027846.8000001 | -61182692.89999999 | 97052081.64000002
>=5year, <10 years | 4984290.59 | 0 | -15865247.7 | 74727610.69 | -7237540.74 | -79766675.93000002
>= 10 years | 24865403.18 | 49078278.13999999 | -164236894.76 | 71087771.4 | -143130760.54 | -9646350.139999997
Enron Continued Performance 3
Trade Type Distribution by Transactions (#)
Annuity | 8 | 0 | 12 | 17 | 21 | 27
EFP | 0 | 0 | 0 | 6 | 0 | 1
Flex Price | 0 | 0 | 0 | 22 | 0 | 4
Forward | 1 | 8 | 1 | 1281 | 3 | 470
[NAME] | 5 | 0 | 175 | 0 | 0 | 0
Option | 218 | 6 | 2867 | 38 | 352 | 14
Swap | 2914 | 48 | 46824 | 124 | 2114 | 38
Others 4
Trade Type Distribution by MTM ($)
Annuity | 29404182.2 | 0 | -168180337.79 | 25257495.03 | -188721367.6 | 1862327.44
EFP | 0 | 0 | 0 | 569950.85 | 0 | 26130409.48
Flex Price | 0 | 0 | 0 | 580449.26 | 0 | 767536.14
Forward | 245614.07 | 78605040.75 | 1217672.57 | -662987148.53 | 0 | 25835993.21
[NAME] | 1394967.37 | 0 | -2069674.45 | 0 | 0 | 0
Option | 57246914.12 | 5407906.67 | -168723402.16 | 896797.79 | 104371404.74 | 30518184.14
Swap | 295482037.77 | 46945891.58 | 306794523.68 | -42511214.4 | -649019754.3 | -62708958.35
Others 4
Notes
* Additional forms for each commodity should be labeled as Form B1, Form B2, etc.
1 MTM ([NAME]-to-Market Value) reflects no adjustment for Collateral or Accounts Payable/Receivable
2  < indicates less than, >= indicates greater than/equal to
3  The number of non-terminated contracts under which is Enron still performing to the counterparty
4 To be expanded depending on the underlying commodity