============= Page 1 of 6 ============= November 19, I'M " Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: October 31, 1997 - -- PERCENT OF --- TOTAL WORKING ASSETS ---------- BALANCE ----------- - ASSETS AS -------- --- SETS ----- CURRENT ASSETS Cash on Hand: CASH ON HAND/HHERROLD $ 200 .0% .0% CASH ON HAND/BJONES 22 .0% .0% CASH ON HAND/SK 207 .0% .0% CASH ON HAND/PSTOKES 316 .0% .0% CASH ON HAND/JWALLS 54 .0% .0% CASH ON HAND/MSTURGIS --- 215 ------------- .0% .0% Total Cash on Hand: $ 1,014 .0% .0% Checking Accounts: NATIONSBANK 0707 $ 269,579 .2% .2% NATIONSBANK/CONTRIBUTIONS 7,976 .0% .0% NATIONSBANK/LPL PROPERTIES 1,557 .0% .0% NATIONSBANK-MO HH 6498 1,168 .0% .0% NATIONSBANK/STOKES 1,387 .0% .0% PITKIN CO. 505-684 1,806 .0% .0% UNITY 109-900 -- 2,765 -------------- .0% .0% Total Checking Accounts: $ 286,238 .2% .3% Brokerage Accounts: SANDERS MORRIS MMA/SMM-JT $ 6 .0% .0% SANDERS MORRIS MMA/SMM-KLL -- 21 --- --------- .0% .0% Total Brokerage Accounts: $ - - 27 .0% .0% Savings Accounts: ENRON CREDIT UNION $ - 139 --- ---- - -- .0% .0% Total Savings Accounts: - $ - - - - 139 .0% .0% Treasury Bills: SAVINGS BONDS $ 2,400 -- - .0% .0% Total Treasury Bills: -- $ ------- --- - 2,400 .0% .0% Escrow Account: ESCROW ACCT-MACON BLDG/MO $ 4,078 - - -- .0% .0% Total Escrow Account: -- $ ------- - - - 4,078 .0% .0% Short-term Receivables: ACCT RECV-KS BLACK $ 21,000 .0% .0% ACCT RECV-TDH 5,007 .0% .0% ACCT RECV-TDH (AVALON) 147,526 .1% .1% ACCT RECV-MKL 37,000 .0% .0% ACCT RECV-BRUIN 5,096 .0% .0% ACCT RECV-BRUIN #2 733,919 .6% .6% ACCT RECV/RRH 40,800 .0% .0% ACCT RECV-BJONES 130,608 .1% .1% ACCT RECV-JWALLS 13,790 .0% .0% Total Short-term Receivables: -- $ -------------- 1,134,746 1.0% 1.0% Notes Receivable: FAM PTRNS ANNUITY-2/KLL $ 730,081 .6% .6% FAM PTRNS ANNUITY-2/LPL 728,707 .6% .6% Total Notes Receivable: -- $ ------------- 1,458,788 - 1.3% 1.3% TOTAL CURRENT ASSETS -- $ ------------- 2,887,430 - 2.5% 2.5% 1994 LAY-G22 Page 1 BF002-00932 GOVERNMENT EXHIBIT 236 Crim. No. H-04-25 (S-2) ============= Page 2 of 6 ============= November 19, 1997 Kenneth L. & Linda P. Lad BALANCE SHEET ANALYSIS As of: October 31, 1997 --- PEFZ NT OF --- TOTAL WORKING ASSETS -- -- -- - BALANCE ----------- ASSETS --------- - ASSETS ------- - - - MARKETABLE INVESTMENTS Common Stocks: AMER EQ LIFE HLDG/SMM-JT $ 150,000 .1% .1% COMFORT SYS 3000SH/SMM-JT 57,561 .1% .1% COMPAQ 30,000SHS 1,920,000 1.7% 1.7% ELI LILLY 5,000 SHS(1)/CBR 335,313 .3% .3% ELI LILLY 5,000 SHS(2)/CBR 335,313 .3% .3% ELI LILLY-DRP 21,676 .0% .0% ENRON CORP 790SH/NB 30,020 .0% .0% ENRON CORP 7,690SH/CBR 292,220 .3% .3% ENRON CORP 9,440SH/NB 358,720 .3% .3% ENRON CORP 9,440SH/CBR 358,720 .3% .3% ENRON CORP 71,385 SH/NB 2,712,630 2.4% 2.4% ENRON CORP 1,859SH/NB 70,642 .1% .1% ENRON CORP 19,920SH/NB 756,960 .7% .7% ENRON CORP 23,874SH/NB 907,212 .8% .8% ENRON CORP 22,035SH/NB 837,330 .7% .7% ENRON CORP 22,052SH/CBR 837,976 .7% .7% ENRON CORP 1,751SH/CBR 66,538 .1% .1% ENRON CORP 4,521SH/CBR 171,798 .1% .2% ENRON CORP 7,792SH/CBR 296,096 .3% .3% ENRON CORP 50,000SH/NB 1,900,000 1.7% 1.7% ENRON SAVINGS 401(K) 1,826,957 1.6% 1.6% ENRON ESOP 4,334 .0% .0% ENRON O&G 20,000SHS/CBR 421,250 .4% .4% ENVIR OPP 500,000SH/SMM-JT 350,000 .3% .3% FRENCH FRAG 15000SH/SMM-JT 32,061 .0% .0% HUNTINGDON HOMEOWNERS CORP 500,000 .4% .4% INVEST FINL GROUP/SMM-JT 26,666 .0% .0% JALATE LTD S000SH/SMM-JT 8,125 .0% .0% METALS USA 3000SH/SMM-JT 44,250 .0% .0% OLD BALDY CLUB 250 SHS 28,360 .0% .0% ST ARNOLD BREW 75000 SHS 75,000 .1% .1% TRANSAM WST 100000S/SMM-JT 150,000 .1% .1% US HOMECARE 1500SH/SMM-JT 52,500 .0% .0% US HOMECARE 594 SH/SMM-JT 743 .0% .0% US HOMECARE 334 SH/SMM-JT 418 .0% .0% US HOMECARE 354 SH/SMM-JT 443 .0% .0% US HOMECARE 398SH/SMM-JT 498 .0% .0% US HOMECARE 1088SH/SMM-JT 1,360 .0% .0% US HOMECARE 945SH/SMM-JT 1,181 .0% .0% US HOMECARE 634SH/SMM-JT 793 .0% .0% US LIQUIDS 2500SH/SMM-JT 24,000 ---------------- .0% .0% Total Common Stocks: $ 15,965,664 13.9% 14.0% Vested Exec Stock Options: ENE ESO 8-89 50000 SHS $ 1,275,000 1.1% 1.1% ENE ESO 2-91 62400 SHS 1,513,200 1.3% 1.3% ENE ESO 2-92 187500 SHS 4,218,750 3.7% 3.7% ENE ESO 2-93 200000 SHS 2,162,000 1.9% 1.9% ENE ESO 2-93 400000 SHS 4,328,000 3.8% 3.8% ENE ESO 12-93 48000 SHS 468,000 .4% .4% ENE ESO 2-94 67200 SHS 302,400 .3% .3% ENE ESO 2-94 1136000 SHS 4,544,000 4.0% 4.0% ENE ESO 12-94 54,618 SHS 406,260 .4% .4% ENE ESO 12-94 25,401 SHS 190,508 .2% .2% ENE ESO 1-95 55385 SHS 470,773 .4% .4% ENE ESO 1-96 73850 SHS 92,313 .1% .1% Total Vested Exec Stock Options: ---------------- $ 19,971,204 17.4% 17.5% Page 2 LAY-G22 1995 BF002-00933 ============= Page 3 of 6 ============= Kenneth L. & Linda P. Lal BALANCE SHEET ANALYSIS As of: October 31, 1997 ASSETS Corporate Bond-Convertibl: INTERSPORT LTD CONV/SMM-JT INTERSPORT LTD LTD/SMM-JT INTERSPORT SER B /SMM-JT Total Corporate Bond-Convertibl: Mutual Funds: FID GROWTH CO 401(K)/KLL FID OTC 401(K)/KLL FID OVERSEAS 401(K)/KLL FID MAGELLAN 401(K)/KLL TCW MID CAP GRWTH/NB TCW ASIA PACIFIC EQUITY/NB Total Mutual Funds: Partnerships-other: KLL & LPL INVESTMENT PTRNS KLL & LPL FAMILY PTRNS Total Partnerships-other: TOTAL MARKETABLE INVESTMENTS LONG-TERM INVESTMENTS Residence: REAL ESTATE/HUNTINGDON-- REAL ESTATE/LOOSCAN.- Total Residence: Real Estate Other Homes: REAL ESTATE/ASPEN REAL ESTATE/B-3431- PIRATES' COVE LOTS'' REAL ESTATE/B-3429L/ REAL ESTATE/REBA REAL ESTATE/DC Total Real Estate Other Homes: Real Estate Active Rental: REAL ESTATE/1741SR - REAL ESTATE/1852MAR,i REAL ESTATE/1856MAR- REAL ESTATE/1918SR REAL ESTATE/KINGS v REAL ESTATE/MO REAL ESTATE/VIKING Total Real Estate Active Rental: Real Estate Passive: COLORADO OASIS LTD. SEAWALL APARTMENTS, LTD. TEXAS FARM VENTURES Total Real Estate Passive: Farming Interests: 11ACRES ILLINOIS Total Farming Interests: Page 3 November 19, 1997 - -- PERCENT OF --- TOTAL WORKING BALANCE ----------- - ASSETS -------- - ASSETS ------- $ 52,250 .0% .0% 52,250 .0% .0% ---- 30,041 ------------ .0% .0% $ 134,541 .1% .1% $ 7,285 .0% .0% 4,834 .0% .0% 10,847 .0% .0% 23,879 .0% .0% 293,564 .3% .3% 197,783 - - - .2% .2% --- $ --- ------ - 538,192 .5% .5% $ 49,623,827 43.2% 43.5% 4,751,917 4.1% 4.2% --- $ --- ------------- 54,375,744 ------------- 47.3% 47.6% $ 90,985,345 79.2% 79.7% $ 4,100,744 3.6% 3.6% 1,281,585 1.1% 1.1% --- $ ------------- 5,382,329 4.7% 4.7% $ 2,618,676 2.3% 2.3% 432,900 .4% .4% 286,000 .2% .3% 688,784 .6% .6% 450,000 .4% .4% -- 163,806 ------------ .1% .1% - $ - 4,640,166 4.0% 4.1% $ 147,309 .1% .1% 101,386 .1% .1% 165,000 .1% .1% 237,328 .2% .2% 188,000 .2% .2% 422,933 .4% .4% --- 60,000 ---------- - .1% .1% $ - - 1,321,956 1.2% 1.2% $ 375,000 .3% .3% 200,000 .2% .2% 60,000 .1% .1% --- $ ------------- 635,000 .6% .6% $ 4,500 .0% .0% -- $ -------------- 4,500 .0% .0% LAY-G22 1996 .BF002-00934 ============= Page 4 of 6 ============= Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: October 31, 1997 ASSETS Other Investment-Passive: BRUIN INTERESTS, L.P. CAPRICORN INVESTORS II LP USA CAFE LLC/SMM-JT TCW GLOBAL VALUE LP Total Other Investment-Passive: TOTAL LONG-TERM INVESTMENTS RETIREMENT/DEFERRED ASSETS IRA: FIDELITY MAGELLAN/KLL Total IRA: IRA/Spouse: FIDELITY MAGELLAN/LPL Total IRA/Spouse: Keogh Account: SCUDDER GRWTH & INC/KLL SCUDDER INCOME/KLL SCUDDER ST BOND/KLL Total Keogh Account: Retirement Plan: ENRON-RETIREMENT Total Retirement Plan: Deferred Compensat'n Plan: ENRON DEFERRED COMP-85 ENRON DEFERRED COMP-94 ELI LILLY DEFERRED COMP ELI LILLY ANN DIV-SH CRED Total Deferred Compensat'n Plan: TOTAL RETIREMENT/DEFERRED ASSETS TOTAL WORKING ASSETS PERSONAL/NON-EARNING ASSET Automobile(s): 88 MERCEDES 300E 90 JEEP WRANGLER 90 4-RUNNER 90 RANGE ROVER 93 MERCEDES 600SL 94 FORD MUSTANG 90 SUBURBAN 96 RANGE ROVER Total Automobile(s): Home Furnishings: HOME FURNISHINGS/HUNT HOME FURNISHINGS/LOOSCAN HOME FURNISHINGS/ASPEN HOME FURNISHINGS/B-3431 HOME FURNISHINGS/B-3429 November 19, 1997 - -- PERCENT OF --- TOTAL WORKING BALANCE ----------- - ASSETS --------- - ASSETS ------- $ 206,906 .2% .2% 278,565 .2% .2% 25,000 .0% .0% --- 613,823 ------------- .5% .5% $ 1,124,294 1.0% 1.0% $ 13,108,245 11.4% 11.5% $ --- 40,793 ------------- .0% .0% $ 40,793 .0% .0% $ --- 40,844 ------------- .0% .0% $ 40,844 .0% .0% $ 313,062 .3% .3% 22,247 .0% .0% 23,800 .0% .0% --- $ ------------- 359,109 .3% .3% $ --- 2,735,515 ------------- 2.4% 2.4% $ 2,735,515 2.4% 2.4% $ 2,980,393 2.6% 2.6% 174,783 .2% .2% 825,189 .7% .7% 0 .0% .0% --- $ ------------- 3,980,365 3.5% 3.5% $ --- 7,156,626 ------------ 6.2% 6.3% $ 114,137,640 99.3% 100.0% $ 10,000 .0% 6,625 .0% 10,150 .0% 13,600 .0% 67,200 .1% 18,675 .0% 8,600 .0% -- 43,525 ------------ - .0% $ - 178,575 .2% $ 53,276 .0% 35,666 .0% 141,000 .1% 152,500 .1% -- 71,553 -------------- .1% LAY-G22 1997 Page 4 BF002-00935 ============= Page 5 of 6 ============= Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: October 31, 1997 ASSETS Total Home Furnishings: Other Vehicles & Equip: BW 15' RAGE BOAT BW 21' OUTRAGE BOAT DUFFY 18' ELECTRIC BOAT LYNN SAILBOAT SPIRIT CANOE WATERWHEELER MK III SUPER SPORT BOAT 1997 Total Other Vehicles & Equip: TOTAL PERSONAL/NON-EARNING ASSET TOTAL ASSETS LIABILITIES CURRENT LIABILITIES --- ----------- Credit Cards: AMER. EXPRESS/RL NEIMAN MARCUS 1314 Total Credit Cards: Notes Payable: COMPASS BANK LOC CHASE BANK LOC ENRON CORP. LOAN NATIONSBANK $30M NON PUR Total Notes Payable: Security Deposits: SEC DEPOSIT/Z-1918SR SEC DEPOSIT/Z-1856MAR SEC DEPOSIT/Z-MCDUF Total Security Deposits: Other Current Liabilities: KLL & LPL INVEST PTRN NOTE Total Other Current Liabilities: TOTAL CURRENT LIABILITIES LONG-TERM LIABILITIES Home Mortgage: NATIONS BANK/LOOSCAN NATIONS BANK/HUNTINGDON Total Home Mortgage: Other Real Estate Mtge: NATIONS BANK/ASPEN CITICORP MORTGAGE/B-3431 NATIONS BANK/LOTS MACON BLDG. & LOAN/MO NATIONSBANK/B-3429 NATIONSBANK/REBA November 19, 1997 - -- PERCENT OF --- TOTAL WORKING BALANCE ----------- - ASSETS ASSETS -------- $ 453,995 -------- .4% $ 14,931 .0% 49,327 .0% 14,131 .0% 1,400 .0% 406 .0% 722 .0% 33,503 .0% ---------------- $ 114,420 .1% $ 746,990 ------------- - .7% - 114,884,632 114,884,632 c=as=c====s===== 100.0% $ -6,095 .0% .0% -356 - .0% .0% - -------------- $ -6,451 .0% .0% $ 7,124,951 6.2% 6.2% 1,275,000 1.1% 1.1% 1,350,000 1.2% 1.2% 29,920,000 26.0% 26.2% ---------------- $ 39,669,951 34.5% 34.8% $ 1,550 .0% .0% 125 .0% .0% 150 .0% .0% ---------------- $ 1,825 .0% .0% $ 80,000 -------------- - .1% .1% - $ 80,000 ------- ------- .1% .1% $ 39,745,325 34.6% 34.8% $ 641,955 .6% .6% 3,304,837 2.9% 2.9% ---------------- $ 3,946,792 3.4% 3.5% $ 1,575,086 1.4% 1.4% 249,795 .2% .2% 135,000 .1% .1% 115,052 .1% .1% 259,797 .2% .2% 334,672 .3% .3% , - G22 1998 Page 5 BF002-00936 ============= Page 6 of 6 ============= Kenneth L. & -Linda P. La: BALANCE SHEET ANALYSIS As of: October 31, 1997 LIABILITIES --------------- Total Other Real Estate Mtge: Investment Liabilities: DARBY SUITER/1918SR E. DICKSON/1918SR LEVINSON/1856MAR ROSENAU/1852MAR Total Investment Liabilities: Deferred Tax Liabilities: DEFERRED TAX LIABILITIES Total Deferred Tax Liabilities: TOTAL LONG-TERM LIABILITIES BUSINESS LIABILITIES Employer Taxes/Bus: FICA WITHHELD-EE (TX) FICA WITHHELD-EE (MO) FIT WITHHELD-EE (TX) FIT WITHHELD-EE (MO) SIT WITHHELD-EE (MO) SIT WITHHELD-EE (HH-CO) Total Employer Taxes/Bus: Accrued FICA Tax/Business: FICA PAYABLE-ER (TX) FICA PAYABLE-ER (MO) Total Accrued FICA Tax/Business: TOTAL BUSINESS LIABILITIES TOTAL LIABILITIES NET WORTH TOTAL NET WORTH ------------- TOTAL LIABILITIES AND NET WORTH November 19, 1997 - -- PERCENT OF --- TOTAL WORKING BALANCE ----------- - ASSETS ------ ASSETS $ 2,669,402 -- - 2.3% ------- 2.3% $ 124,401 .1% .1% 14,642 .0% .0% 142,197 .1% .1% 70,894 ---------------- .1% .1% $ 352,134 .3% .3% $ 9,388,031 - --- -- -- 8.2% 8.2% - -- -- --- $ 9,388,031 --------- --- -- 8.2% 8.2% - - $ 16,356,359 14.2% 14.3% $ 24,608 .0% .0% 295 .0% .0% 41,472 .0% .0% 397 .0% .0% 123 .0% .0% 30 -------- --- - .0% .0% - --- $ 66,925 .1% .1% $ 24,381 .0% .0% 295 - - .0% .0% ------- --- ---- $ 24,676 .0% .0% $ 91,601 .1% .1% ---------------- $ 56,193,282 48.9% 49.2% 58,691,350 - 51.1% 51.4% --- ------------ $ 114,884,632 100.0% Page 6 LAY-G22 1999 _BF002-00937