(~oIItiilernl VaLualion - Sunzintisiy SIocA Price Assunaptions ~us of I 31-Oct-01 Euiron S 13.90 Conipoq $3.75 I Eli Lilly $76.50 I [TV Cu,reiil LTV Mki Val. Collaleral Collateral Rcq. Excess (Deficit) Oulsianditig Borrowing l'ower BA , NA -I'4FL Chasc Corn ass FIJ Total 75.0% 80.0% 0.0% $622,073 $622,073 80.0% 67.8% $4.4 22 .520 S3.7S0.000 $672,520 So . $3,000,000 80.0% 0.0% $206,219 SQ $206,219 38.3% $4,265,000 $3,041,254 $1,612,000 W~5L~92 $1,489,362 So I $139,871 I ' $i~I6~,9I9 j -. s497~6~:I ~ I ' S164.97U ~ I $ 12,557,066 Mki Val. ('ollaicral $6.913.892 Collateral Req. I $4,953,790 ~ I otal tjuilstawling I $3,139,300 I total Available LOC Outstandint{ - BA Chase Comit ass ENRON lolal $1,000,000 $1,000,000 $500,000 $7,500,000 $10,000,000 $0 . n/a $0 . $0 . n/a $4,915,000 Available Limmel SI,OOQ,OQQI ~' , p/a, $i,09Q,0,P0 I I ~5Q~,QP0 I ~ . I $2,525,000 I $4,975,000 I ot,,I ( )utslasidi.ig $5,025,000 I olal Avzllzablc nEat ()uI~IamIdlHg lotal AvaIlable $1,148,775 UN l'rucecds 387,5153 [lY Proceeds $9,701,151 lotal All $1 Ni draw (miii Eumroms to (uk Iliurs. 100.0% * Cumn,'iss IOU has ~~I0% L 11' on nil liquid osset.~ held as collateral; the e.c~'ption is the Sa,,ders' OCL0i4'it H'hiuh consasts a] illa quid assets that Compass offers the lesser of 30% LTJ' or SImm GOVERNMENT EXHIBIT 24242 Crim No H 04-0025 Enroii Compaq liii Lilly Cypress Other various B L1~ I! c--I a,- Wg.a Allocation of Collateral for Secured LOC BA BA-NFL Chasc Cornpass FU 0.0% 66.1% 15.1% 0.0% 0.0% l00.0% 0.0% 84.9% 0.0% 0.0% 0.0% 9.2% 0.0% 43.3% 0.0% 0.0% 0.0% 0.0% 0.0% 94.1% 0.0% 0.0% 0.0% 56.7% 5.9% 1000% 75.3% 100.0% 100.0% IIIC Iii 1(131 111(02002 I Collateral Valuation - Summaty 10/JO renicaunder sold. will ,,cay dow,i IRA J 1 U sold 50% sold LIV Curreni Liv Original LOC Mkt Val. Collateral Collateral Req. Excess (Delicit) I DA Coin ass FIJ Sub-Total A/P - KLI.JLPL lolal All 75.0% 80.0% 45.3% S 10,000.000 $3,789,558 $~j47~2 $1,641,876 80.0% 63.3% $1,000,000 S 347. 500 $27 5 .000 $72,500 7 1.5% $2,000,000 $2,044,311 $ 1.947.933 $96,378 $13,000,000 $6,181,369 $4.3 70.611 $1,310,754 Ouisiandi.mgI 1,718,1461 220,000 SI,460,¶1501 ~3,399,095 $4,298,500 $7,697,595 Foist Oulsisaidiug ~ '--3 Powerl..$1,3t3,5~I~ ~'~d R$S8,~)p9 I , S7~12li~ ,I',j~., ~ 'I ,~l.443:7~jfl.om,l Ajullable Borrowing Original LOC $1,000,000 n/a n/a $1,000,000 Outstaaiding $0 n/a n/a SO I Availabk Line .. ~I, IIO,90Q ;. ,.OI "~ ,.~ ~ ~ ,, A,R ,OQO 100.0% total Oulsiaiadiaag lolal Available ~~7,59S I ulal l'ayables ~j43~8~J lolal Available 153,600 cash acci. $2,597,384 blat All LOt' Ut 1031 t~JW2U02 I 9:..,~.p; or on, Ill Se .0~ fXe- "a C 5 a- a--4 -'S p ~1! Enrota Compaq Eli Lilly EOI'T 1.Cw Cypress Iayez AllocatIon of Collateral BA Compass Ri 22.0% 100.0% 34.0% 26.1% 00% 0.0% 40.8% 0.0% 0.0% 2.5% 0.0% 00% 8.6% 0.0% 0.0% 0.0% 00% 21.4% 0.0% 0.0% 44.6% 100.0% 100.0% Collateral Valuation Bank of America Outstanding Loan Balance Collateral Pled ed Shares Value Enron Corp. 50.00 Compaq Computer 71,094 ~0~.50 Total Market Value of Collateral S6ZZ.073 Less: Collateral Required (80% LTV) 0.000/0 SO Excess (Deficit) Collateral S622,073 Borrowing Power S497.658 Available to Borrow $497,658 aens a Outstanding Loan Balance $1,718.1 46 Collateral Pledged Shares Value Compaq (KLL owns) 113,064 3989.310 Eli Lilly & Co. 20.220 31.546.830 EOTT Energy Partners 5.000 392.900 Enron Corp. 60.000 5834.000 Enron 25,000 Enron ~ $12.44/share (owed by KLL personal) 35,000 TCW Galileo Select Equines $0 TCW Galileo Ag~essive Growth $0 TCW Small Cap Growth 21,369 S326.518 Total Market Value of Collateral $3,789,558 Less: Collateral Required (LTV 80%) 45.34% $2,147,682 Excess (Deficit) Collateral SI,64 1.876 Borrowing Power $1.3 13.501 Available to Borrow Si .313.501 Confidential Treamern l~.equeited under FOIA L.0C..01203~ 8/8/2002 LAY-SEC-i 000000336 0.00 a 100.0% 100.0% 26.1% 40.8% 2.5% 22.0% 0.0% 0.00/0 8.6% 100.0% Collateral Valuation Bank of Amenco Outstanding Loan Balance 53.000.000 Collateral Pled ed Shares Value Compaq 124.596 S1.090.21S Enron Cop. ~2-~0'4~ 52.924.560 Enron @ 12.~/shar~ r6 S11070S Enron (S15.8l/sh) Bnron (S17.75/sh) SS.140 Enron (S16.2S/sh) Enron Corp. (from Compass & BA) Lilly 5.330 5407.745 Total Market Value of Collateral $4,422,520 Less: Collateral Required (800/a LTV) 67.8% S3,750.000 Excess (Deficit) Collateral 5672,520 Borrowing Power 5538,016 Available to Borrow S538.016 Confld~1~31 Treani~z Requesg0d under FOJA LAY-SEC-i 000000337 24.7% 66.1% 9.2% 100% LOC.011031 8/8/2002 Acci mnu~kt low di bouse re 75% 50161954 5036 1958 50161960 54154324 54154326 54154330 50361952 5,521.33 0.00 0.00 0.00 0.00 0.00 0.00 2,857,767.65 0.00 177,965.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ( I,I(i3,918.98) 714,44 1.91 0.00 44,491.25 0.00 0.00 0.00 0.00 5,521 3,035,733 (1,163,919) 758,933 Acci a~uiikt litw di house re 75% 173,750 Emiruit 48259883 48259885 Fayci 48259887 ('ypress 48259889 48259881 0 12.981 1,598 0 695,000 0 899.040 435,691 0 (358,067) 0 0 0 3 1.102,883) 0 224,760 108,923 Accoung 3036)960 (indIvidual iIoldingi~) Iluldin s Shares $/Sb~rc Value Celestica 500 34.33 17,165 lilly - 76.50 - Enron - 13.90 - 12 5.000 4.56 22,800 New Power 150,000 0.92 138,000 377,965 Accountif 45259551 IlOldill S Siwics $ISliaic ValuL! Iiguoi~ 50.0(8) 13.90 695,0(8) lilly - $76.50 - I 695,000 0 2,029,73 I II 460,950) Assels 2,044,311 1.iahilaties (I ,46(J,950) L!qui(y 583,361 Rcquarenhent 507,433 Ijxcess (call) 75,928 Cyrress TUW-Aild 1114i1V. Ibid I GW-geleel Fayes or 0> a A. C. a. C- a 4-. 14,580 507,433 Collateral Valuation Chase 31-Oct.01 Stock Price .4ssumonons Enron 513.90 Comnac 5575 S 15.0 Million Non Puroose Credit Line Symbol Enron Corp (SI 1.7' ENE Compaq Certif. No. Chase Acct Total ENE Shares .246 Value Ownership S 31.219. Personal 5 31219 15.1% CPQ BB125523 ~Q~QQ2 5 175.000 Personal Total CPQ 20.000 S 175.000 84 9% Total Value of Collateral 5 206.219 LTV 80% AVAILABLE BALANCE S164,976' Funded SO REMAINING BALANCE. S164,976.* cUflhi(J (qIJesj~,~j TreMnIcne L0C..~01i03i 81812002 LAY-SEC-i 000000339 Collateral Valuation Compass 31-Oct-01 Stack Price Assumption Enron S13.90 Eli Lilly $76.50 $10.0 Million Non Purpose Credit Line STOCK Symbol Certif. No. Shares Ownership Eli Lilly LLY FC24922 5,000 Personal Eli Lilly LLY CNY183SO 5 000 Personal Total LLY 10,000 765,000 TOTAL $ 755,000 LW 80% AVAILABLE BALANCE S612.000 Funded ~~&789~7i~ REMAINING BALANCE'* (S].77.87I~.) AddItIonal Collateral Sanders Moms Hams (30% LTV. capped at $1 .000.000) Total $ 3,500,000 LW 30% AVAILABLE BALANCE $ 1,000,000 Funded ~ REMAINING BALANCE S1.000.00O~ Summary Total Collateral $ 4,265,000 AvaIlable Balance S 1,612,000 Funded ($789,871) Combined Balance (for all Assets)~A29D eve ~men Outstanding Loan Balance J7~szzo,ooo I - - Collateral PledRed Enron Corp Total Market Value of Collateral Less: Collateral Required Shares I Value I 25,000 $347.500 S347,500 63.3]% S275,000 Confldentia~ Treameni ilequested under FOIA L.0C..01103~ 81812002 LAYSECl ooo000340