Spreadsheet: marie_heard__24497__BP3
Sheet: Sheet1

Counterparty | Parent | Enron Entity |  | Entities in question
Vastar Resources, Inc. | Atlantic Richfield Company | Enron Gas Liquids, Inc. | Physical liquids | BP Products North America Inc. | Enron records reflect that the company changed its name to BP Amcoco Oil Company
Vastar Resources, Inc. | Atlantic Richfield Company | Enron North America Corp. | physical liquids and gas | BP North American Petroleum, a division of BP Products North America Inc.
Vastar Resources, Inc. | Atlantic Richfield Company | Houston Pipe Line Company |  | Vastar Resources, Inc. (by and through its agent BP Energy Company) | Enron does not have Vastar as agent for any BP Entity, just acting as principal
Vastar Resources, Inc. | Atlantic Richfield Company | LOA, Inc.
Amoco Chemical Company | BP p.l.c. | LOA, Inc. |  | Master [NAME]
Amoco Production Company | BP p.l.c. | Enron Reserve Acquisition Corp. | physical crude | ISDA(96038383) | ENA | BP Corporation North America Inc.
Arco Aluminum Inc | BP p.l.c. | Enron Metals & Commodity Limited |  | Master [NAME]) | ENA | BP Exploration & Oil Inc.
BP Amoco Chemical Company | BP p.l.c. | Enron Liquid Fuels, Inc. | physical liquids | Master [NAME] 1992 Form(95001151) | ENA | BP Exploration & Oil Inc.
BP Amoco Chemical Company | BP p.l.c. | Enron North America Corp. | finanaical derivatives, physical gas and liquds | Master [NAME]) | EPMI | BP Energy Company
BP Amoco Oil Company | BP p.l.c. | Enron Gas Liquids, Inc. | physical liquids | Master [NAME]) | ENA | BP Energy Company
BP Amoco Oil Company | BP p.l.c. | Enron Liquid Fuels, Inc. | physical liquids | Master Spot(96000458) | ENA | BP Canada Energy Company
BP Amoco Oil Company | BP p.l.c. | Enron North America Corp. |  | Master [NAME]) | ECC | BP Canada Energy Company
BP Canada Energy Company | BP p.l.c. | Enron Canada Corp. | physical gas | Master Interruptible(96013429) | ECC | BP Canada Energy Company
BP Canada Energy Company | BP p.l.c. | Enron North America Corp. |  | Master Firm Calgary(96013792) | ECC | BP Canada Energy Company
BP Canada Energy Marketing Corp. | BP p.l.c. | Enron North America Corp. |  | Master [NAME]) | ENA | BP Canada Energy Marketing Corp.
BP Chemicals Inc. | BP p.l.c. | Enron Gas Liquids, Inc. | physical liquids
BP Chemicals Inc. | BP p.l.c. | Enron North America Corp. |  | Credit Support
BP Chemicals Ltd. | BP p.l.c. | Enron Capital & Trade Resources International Corp. |  | Vastar Resources, Inc.
BP Chemicals Ltd. | BP p.l.c. | Enron Gas & Petrochemicals Trading Limited |  | Amoco Chemical Company
BP Chemicals Trading Ltd | BP p.l.c. | Enron Gas & Petrochemicals Trading Limited |  | Amoco Production Company
BP Corporation North America Inc. | BP p.l.c. | Enron Gas Liquids, Inc. | physical liquids | BP Amoco Chemical Company
BP Corporation North America Inc. | BP p.l.c. | Enron North America Corp. |  | BP Canada Energy Company
BP Energy Company | BP p.l.c. | Enron Energy Services, Inc. |  | BP Canada Energy Marketing Corp. | BP Canada Energy Corp
BP Energy Company | BP p.l.c. | Enron North America Corp. |  | BP Chemicals Inc.
BP Energy Company | BP p.l.c. | Enron Power Marketing, Inc. |  | BP Corporation North America Inc.
BP Energy Company | BP p.l.c. | LOA, Inc. |  | BP Energy Company | BP Corporation North America Inc
BP Exploration & Oil Inc. | BP p.l.c. | Enron Capital & Trade Resources International Corp. |  | BP Exploration & Oil Inc. | BP America Inc
BP Exploration & Oil Inc. | BP p.l.c. | Enron Liquid Fuels, Inc. | physical liquids | BP Oil Supply Company | BP America Inc
BP Exploration & Oil Inc. | BP p.l.c. | Enron North America Corp. |  | Castrol Industrial North America, Inc.
BP Gas Marketing Limited | BP p.l.c. | Enron Capital & Trade Resources Limited |  | IGI Resources, Inc. | BP Corporation North America Inc
BP International Ltd | BP p.l.c. | Enron Capital & Trade Resources International Corp. |  | Cibola Energy Services Corporation | BP Canada Energy Compnay
BP Oil Espana SA | BP p.l.c. | Enron Holdings 1, S.L.
BP Oil International Limited | BP p.l.c. | Enron Capital & Trade Resources International Corp.
BP Oil International Limited | BP p.l.c. | Enron Capital & Trade Resources Limited
BP Oil International Limited | BP p.l.c. | Enron Credit Limited
BP Oil International Limited | BP p.l.c. | Enron Liquid Fuels, Inc. | physical liquids
BP Oil International Limited | BP p.l.c. | Enron North America Corp.
BP Oil Refineria de Castellon | BP p.l.c. | Enron Holdings 1, S.L.
BP Oil Supply Company | BP p.l.c. | Enron Liquid Fuels, Inc. | physical liquids
BP Oil Supply Company | BP p.l.c. | Enron North America Corp.
BP Oil Supply Company | BP p.l.c. | Enron Reserve Acquisition Corp.
BP Shipping Limited | BP p.l.c. | Enron Capital & Trade Resources International Corp.
BP Shipping Limited | BP p.l.c. | Enron Liquid Fuels, Inc. | physical liquids
BP Singapore Pte. Ltd. | BP p.l.c. | Enron Capital & Trade Resources International Corp.
BP Singapore Pte. Ltd. | BP p.l.c. | Enron Capital & Trade Resources Singapore Pte Ltd.
Castrol Industrial North America, Inc. | BP p.l.c. | Enron Energy Services, Inc.
IGI Resources, Inc. | Century Partners-Idaho | Enron Canada Corp. | physical gas
IGI Resources, Inc. | Century Partners-Idaho | Enron North America Corp. | physical gas and finacial derivatives
Cibola Energy Services Corporation | TransCanada Pipelines Limited | Enron North America Corp. | physical gas