Collateral Valuation - Summary StocA Price Assuniptions as of 24 Oct-01 Eiaioii S16.41 Conipaq 59.74 Eli Lilly $78.20 BA Chase Co... ass * FU lutron lotal LTV 80.0% Original LOC $40,000,000 Outslandlneh .~ :300.000 Current L'[V Mkt Val. Collateral Collateral Req. Excess (Deficit) 8.2% $3,676,979 5.475 000 $3,301,979 80.0% SI 5,000,000 200,000 I 57.5% $347,889 $97,389 Borrowing I'owerl. , ~4AS~1 I *. . .:~7B,~1 [. Original LOC Outstandim.g Available Llnej Enruti Compaq tilt Lilly Cypress Other various 51,000,000 $1,000,000 $0 $0 80.0% 75.0% SI 0,4300,000 789,87~t I 2,063,919 18.4% 34,282,000 5 1.625.600 65.2% $3,165,941 $.~.7Sl 892 $414,049 $7,500,000 $5,800,000 n/a "'a n/a $9,153,790 $11,472,809 $5,002,492 ,::',sa~,n~ I ~ *~3jq,s~ I,,., $1,700,000 55,56~,l60 $500,000 so n/a n/a n/a n/a $2,500,000 So sI,opo,ooq, . $l,000,O00 , s.soo;qop .~ . jj/a,. ~ I~ . p/a $2,500,000 100.0% 100.0% 100.0% $8,066,160 $418,703 hA -NIL Loan 80.0% $5,000,000 7511% $64,614,703 $418,703 total all NI:I. lotal Availjl,le 100.0% * Compass LLIC has 80% L1V v,. all liquid insssets Iwid as collateral; the exception is the Sanders'accoai'.t ivl,i,h cofisists of illa quid assets that Compass offers the lesse, ~ 30% LJV or SImm GOVERNMENT EXHIBIT 24237 Crim No H 04-0025 .33 C *1~ -'3 Allocation of Collateral for Secured LOC [IA Chase Conipass' EU 12.0% 44.0% 0.0% 0.0% 88.0%- 56.0% .0.0% 0.0% 0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 0.0% 92.6% 0.0% 0.0% 0.0% 7.4% 0-Ic 0m '0.-a ttIW.tLJO2 I Collateral Valuation - Summaty Stock Price Assumptions us of I 24-Oct-ON FOlT $20.05 Enron $16.41 TCW - Select $14.90 Comimpaq S9.74 ICW - Aggr. $10.49 liii Lilly $78.20 1CW - Small $15.70 I BA I Compass I FIJ I Sub-Total I All' KLI/LPL I 80.0% 80.0% 75.0% Total all I Original LOC I 10,000,000 OutslandIungl $1,000,000 $2,000,000 $13,000,000 :4,133,090 I 520,009 I $1,84~63 I $6,502,363 I 4,298,500 $t0,8110,863 Curreni LIV Mkt Val. Collateral Collateral Req. Excess (Deficit) Borrowing Poweri Original LOC ()uistammdimmg Available Elisci $359,774 . ,tS23~i5O)j'Z 1S26*AOZ)I $1,000,000 $0 n/a mi/a n/a mi/a $1,000,000 $0 'K $l,000,ooq $1,000,000 n/a *. - IoEal Available lAiC (ii tU24 818120412 [TV 77.0% $5,365,968 15.166.250 $199,711 326.8% $410,250 $~9,QQQ ($239,750) 83.9% $2,203,412 12.465.837 ($261,405) $7,979,630 18.282.067 ($302,437) C *-, a ~. CL U 0m N'? 'a'.' Emiroim Compaq Eli Lilly UO.l-l TCW Cypress Fayez Allocation of Collateral HA Comim ass EU 18.3% 300.0% 37.2% 20.5% 0.0% 0.0% 29.5% 0.0% 0.0% 1.9% 3)0% 0.0% 29.8% 0.0% 0.0% 0.0% 0.0% 20.3% 0.0% 0.0% 42.5% 100.0% 100.0% 100.0% PERSONAL Cypress 26-Sep 24-Oct % Ch~ 2.644.016 2,931.191 10.9% PARThERSHjIP 26-Sep 24-Oct % Ch~ Fayez 869.563 935.804 7.60/. Cypress 406.517 446.304 9.8~. TCW-Select 1.688.881 1.263.177 -25.2% TCW-Mid 327.879 -100.0% TCW.SmaiI 547.1S7 335,493 -38.7% Confidential 17 reamenl Requested under FOIA LAY~SECZ 000000298 Collateral Valuation Bank of America Stock Price assumptions 24-Oct-01 Enron 316.41 TCW. Select 514.90 Compaq S9.74 TCW. Ag~. SlO.49 Eli Lilly 378.20 TCW- Small 515.70 EOTr 320.05 Outstanding Loan Balance 5300.000 Collateral Pledged Shares Value Enron Corp. Enron (16.25/sb) Eriro (SIS.8l/sh) Enr n(S17.75/sb) Enro (S14.97/sl~~ E (514.97/sb) nron (S14.97/sh) 26,862 790 9,440 19.920 20.000 :o.ooo 1,551 Compaq Computer Total Market Value of Collateral Less: Collateral Required (80% LTV) 332,256 8.16% 3440,805 12.0% 33.236.173 53,676,979 S375,000 88.0% 100.0% Excess (Deficit) Collateral S3,301,979 Borrowing Power S2,64 1.583 Available to Borrow 32,641.583 * . *1 estme C Outstanding Loan Balance 34.133.000 Collateral Pledged I Shares Value Compaq (KLL owns) 113,064 31,101,243 Eli Lilly & Co. 20,220 31.581,204 EOTT Energy Parmers 5,000 3100.250 Enron Corp. 60,000 3984,600 TCW Galileo Select Equities 84,777 31,263,177 TCW Galileo Ag~cssive Growth So TCW Small Cap Growth 21,369 3335.493 Total Market Value of Collateral 35,365,968 Less: Collateral Required (LTV 80%) 77.02% 35,166,250 Excess (Deficit) Collateral LO~0t 1024 81812002 3199,718 Confidential Treamefig Requesmed under FODA LAY-SEC.. 1 000000299 20.5% 29.5% 1.9% 18.3% 23.5% 0.0% 6.3% 100.0% Collateral Valuation Sank of Amenca Borrowing Power Available to Borrow L~O C.0 11024 8/8/2002 S159.774 S159.774 I Confidential Treamen, Requesi~ under FOIA LAY-SECi 000000300 Collateral Valuation Chase 24-Oct-01 Stock Price Assumpnons Enron S16,41 Compaq 39.74 S 15.0 Million Non Purpose Credit Line ~STQCK Symbol Certif. No. Enron Corp (SI 1.7' ENE Chase Acct Total ENE Compaq Sb ares 9329 Ownership Value 5 53 089 Persona] S 153.089 .140% CPQ BB12S523 ~.2~Q0 3 194.800 Personal Total CPQ za.ooo s 194.800 36.0% Total Value ot Collateral 5 347.889 LTV 80% AVAILABLE BALANCE:. S278,3LI~ Funded (S20O.OOO~ REMAINING BALANCE $7~3l1~ L.OC...0U024 8/8/2002 ConfsdeflhISI I resmefli RequCS~e1i under POIA LAY -SEC I. o00000302 Collateral Valuation Compass 24-Oct-01 Stock Price Assumption Enron 516.41 EU Liii 578.20 $10.0 Million Non Purpose Credit Line STOCK Symbol CertIf. No. Shares Ownersh:p Eli Lilly LLY FC24922 5,000 Personal Eli Lilly LLY CNY18380 5.000 Personal Total LLY 10,000 752,000 Enron Corp ENE HC119322 7.690 Personal Enron Corp ENE HC119285 22.052 Personal Enron Corp ENE HC119286 1,751 Personal Enron Corp-Split ENE HC164652 1,751 Personal Enron Corp ENE HC119359 4,521 Personal Enron Corp-Split ENE HC164653 4,521 Personal Enron Corp ENE HC119360 7,792 Personal Enron Corp ENE HC127094 9 4.40 Personal Total ENE TOTAL $ 782,000 LW 80% AVAILABLE BALANCE S625.600 Funded :±~,Y (S789~82I~ REMAINING BALANCE (S164.272) Additional Collateral Sanders Moms Hams (300/o LW. ca~oed at $1,000,000) Total S 3,500,000 LW 30/. AVAILABLE BALANCE S 1,000,000 Funded ~ REMAINING BALANCE S1.000.000 Summary Total Collateral $ 4,252,000 Available Balance $ 1,625,600 Funded ($789,871) Combined Balance (for all Assets) 5835,729 18,4% (onr~dentaal 'I reismefli Rcs~uC~ICd uflLbi?T FOIA LAY-SEC-i 000000303 0.0% L0C01024 8/8.2002 Collateral Valuation Compass Se - Outstanding Loan Balance S520.00O~ Shares I 25.000 ~Collateral Pled2ed Enron Corp Total Market Value of Collateral Less: Collateral Required ~50 5410.250 126.75% 5650.000 Confidenmul Trearneni Req uated under FOIA LAY-SEC-i 000000304 L0C0U024 8/8/2002