ENRON
			    Potential Items to Cover Overview
				    ($h~mons)

		    Americas - Coal Position

		    Americas - Gas and Power Valuation Reserves

		    Americas - California Political Risk

		    EES - schedule C reserves

		    Other Business Unit Reserves - Bonus, etc.

		    Portland Project

		    Total

'Sri                  9V1~¶ 2~42 PM

3rd Qtr

$  60.0

   269.0

   47.0

   350.0

   50.0

   50.0

$ 826.0