============= Page 1 of 11 ============= Ken and Linda Lay Balance Sheet Comparison October 31, 2000 9/30/00 10131/00 Variance Current Assets 6,199,019 6,682,818 483,799 New loans to TDH net of funds invested in broker accounts Marketable Investments Com & Pref Stocks 181,443,462 176,282,268 (5,161,194) ENE dec. $5.56 from pr. Mo.; CPQ inc. $2.81 from pr. Mo. Executive Stock Options 166,689,893 152,050,868 (14,639,025) ENE dec. $5.56 from pr. Mo.; CPQ inc. $2.81 from pr. Mo. Bonds 301,200 301,200 - Mutual Funds 13,714,752 11,029,849 (2,684,903) Sold Funds-PW Strategy & MunderNet Partnerships (Family)* 66,282,263 61,831,489 (4,450,774) Long Term Investments 47,265,085 47,935,395 670,310 SRE Properties Retirement/Deferred Assets 73,856,822 69,764,646 (4,092,176) Decrease in ENE Personal Non Earning Assets 2,896,064 3,024,977 128,913 Current Liabilities (83,134,111) (88,914,329) (5,780,218) TNPC, lnc.,Juniper, MV Partners Acoustics, Hostcentric, eVelocity, expenses Long Term Liabilities (131,376,846) (121,520,453) 9,856,393 Decrease in Def. Tax Liability, Business Liabilities (240,326) (251,687) (11,361) NET WORTH $ 343,897,277 $ 318,217,042 (25,680,235) Ken and Linda have guaranteed a mortgage in the amount of $900,000 maturing on January 1, 2014 with an interest rate of 6.88% at Bank of America for their daughter, Robyn Vermeil. This loan is collateralized by property appraised at $965,000 as of December 9, 1998. Ken has also guaranteed three secured notes in the amounts of $183,900 maturing on February 28, 2001, $250,000 and $275,000 maturing on October 23, 2001 with an interest rate of 30-Day LIBOR + 1.5% for his sister, Sharon Lay. These loans are collaterized by residential real estate. Linda has guaranteed a note secured by a 2000 Toyota Avalon in the amount of $26,949 and a note secured by a 2001 Toyota in the amount of $19,381 The outstanding commitments for various investments total $ 23,855,491. * Value based on FMV of partnership assets. No discount for partnership interest Is shown. LAY-G39 0046 LBF002-00719 GOVERNMENT EXHIBIT 220 Crim. No. H-04-25 (S-2) ============= Page 2 of 11 ============= List of Outstanding Commitments As of October 31, 2000 Total Outstanding PERSONAL Commitment Total Invested Commitment Capricorn Investors II LP Capricorn Investors III LP Carson Private European Fund Chase Cap Ptrs Private Eq Fund Corporate Opportunities Funds Environmental Opportunities Fund Environmental Opportunities li Fund Lazard Technology Partners II LP Murphree Venture Partners V, LP SRE Properties Partnership No. 1, L.P. Sterling Group Partners I, L.P. Vanguard VII LP Westbridge Ventures, L.P. SUBTOTAL List of Scheduled Commitments: Houston NFL Holdings (Offset by Credit Facility at Bank of Am) TOTAL Total Outstanding KLL & LPL INVESTMENTS, LTD. Commitment Total Invested Commitment 500,000 476,415 23,585 750,000 284,672 465,328 1,500,000 1,050,000 450,000 5,000,000 1,073,260 3,926,740 750,000 375,000 375,000 500,000 475,000 25,000 400,000 168,000 232,000 1,000,000 327,162 672,838 500,000 500,000 2,500,000 540,000 1,960,000 2,500,000 2,500,000 3,000,000 300,000 2,700,000 1,000,000 150,000 850,000 $ 19,900,000 $ 5,219,509 $ 14,680,491 11,675,000 2,500,000 9,175,000 $ 31,575,000 $ 7,719,509 $ 23,855,491 Capricorn Investors III LP Carson Private Capital IV (Hicks Muse) DLJ Millennium Partners LP G S Private Equity Partners LP Lazard Technology Partners II LP Murphree Venture Partners V, LP Sevin Rosen VI Affiliates SRE Properties Partnership No. 1, L.P. Sterling Group Partners I, L.P. TCW/Hines Emerging Markets R E Vanguard VII LP Westbridge Ventures, L.P. TOTAL 250,000 94,891 155,109 1,000,000 900,000 100,000 250,000 237,500 12,500 2,000,000 1,359,408 640,592 500,000 163,582 336,418 500,000 500,000 50,000 37,500 12,500 2,500,000 540,000 1,960,000 2,500,000 2,500,000 1,000,000 365,566 634,434 2,000,000 200,000 1,800,000 500,000 75,000 425,000 $ 13,050,000 $ 3,973,447 $ 9,076,553 LAY-G39 0047 LBF002-00720 ============= Page 3 of 11 ============= Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: October 31, 2000 November 16, 2000 ASSETS Balance % of Tot al Assets % of Worldn2 Ass ets CURRENT ASSETS Cash on Hand CASH ON HAND/SK 198.46 .0% .0 CASH ON HAND/PSTOKES 304.42 .0% .0 CASH ON HAND/MSTURGIS 199.29 .0% .0 CASH ON HAND/LEONA 381.63 .0% .0 CASH ON HAND/PRAKER 300.00 .0% .0 Total Cash on Hand 1,383.80 .0% .0 Checking Accounts: BANK OF AMERICA 0707 4,431.38 .0% .0 BANK OF AMER/LPL PROP 15,963.30 .0% .0 BANK OF AMER/STOKES 2,245.29 .0% .0 CHASE BANK CHECKING 344.50 .0% .0 VECTRA BANK 2,154.30 .0% .0 UNITY 109-900 2,668.60 .0% .0 Total Checking Accounts: 27,807.37 .0% .0 Money Market Accounts: WASHINGTON DC ACCT 90.000.00 .0% .0 Total Money Market Accounts: 90,000.00 .0% .0 Brokerage Accounts: CHARLES SCH-CAPROCK/SCH-CR 48,027.93 .00,/0 .0 GOLDMAN SACHS/GS-61 96,873.32 .0% .0 GOLDMAN SACHS/GS-42 150,487.40 .0% .0 MORGAN STANLEY MMA/MS-36 13 8,461.68 .0% .0 MORGAN STANLEY MMA/MS-57 34,998.83 .0% .0 PAINE WEBBER MMA/PW-22 59.94 .0% .0 PAINE WEBBER CYPRESS/PW-43 2,869.42 .0% .0 PAINE WEBBER HB/PW-65 19,517.55 .0% .0 PAINE WEBBER EGA/PW-11 101,393.37 .0% .0 SANDERS MORRIS MMA/SMH JT .20 .0% .0 TCW CONC CORE ACCT 23,363.18 .0% .0 TCW MID CAP ACCT , 50,151.02 .0% .0 WATERHOUSE SEC-MMAIWSI 1,070.05 .0% .0 Total Brokerage Accounts: 667,273.89 .1% .1 Savings Accounts: ENRON CREDIT UNION/KLL 45.15 .0% .0 Total Savings Accounts: 45.15 .0% .0 Treasury Bills: SAVINGS BONDS 1,800.00 .0% .0 Page 1 LAY-G39 0048 LBF002-00721 ============= Page 4 of 11 ============= Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: October 31, 2000 November 16, 2000 Balance % of Total Assets 0/R o f Working Assets Total Treasury Bills: 1,800.00 .0% .0 Short-term Receivables: ACCT RECV-TDH 500,000.00 .1% .1 ACCT RECV-TDH (LOOS CAN) 1,000,000.00 .2% .2 ACCT RECV-MKL 150,000.00 .0% .0 ACCT RECV-RENT DEP (#1000) 2,102.08 .0% .0 ACCT RECV-S. HOBBS 112,500.00 .0% .0 ACCT RECV-D. HOBBS 112,500.00 .0% .0 ACCT RECV-RRH 20,000.00 .0% .0 ACCT RECV-RRH(DEL MONTE) 1,535,786.52 .3% .3 ACCT RECV-RRH (DICKEY) 135,000.00 .0% .0 ACCT RECV-BJONES 105,603.73 .0% .0 ACCT RECV-RV 42,094.75 .00,'0 .0 ACCT RECV-JAL 7,878.89 .0% .0 ACCT RECV-ELV(FL) 580.000.00 .10,/0 .1 ACCT RECV-E MCELROY 3,050.00 .000 .0 ACCT RECV-MISC 3.80 .0% .0 ACCT RECV-RANDY GRAY 126,000.00 .00,/0 .0 ACCT RECV-S. ADARO 3.200.00 .0% .0 Total Short-term Receivables: 4,435,719.77 .8% .8 Notes Receivable: FAM PTRNS ANNUITY-2/KLL 730,081.17 .1% .1 FAM PTRNS ANNUITY-2/LPL 728,707.10 .1% .1 Total Notes Receivable: 1,458,788.27 .3% .3 TOTAL CURRENT ASSETS 6,682,818.25 1.3 1.3 MARKETABLE INVESTMENTS Enron Corp. S 128,738,993.56 Common Stock 12,022,391.75 Fayez Sarofim Mgmt.-Com 3,503,050.61 Sanders Morris Mundy-Com 1,309,684.75 Cypress Asset Mgmt.-Com. 3,877,358.84 Goldman Sachs-Com 2,347,410.31 Goldman Sachs-Internet 1,005,794.50 Caprock Capital Advisors 882,130.90 Harris Bretall 709,683.07 PaineWebber Core Hold. 6,201,738.78 TCW Core Equity 843,345.91 TCW Mid Cap Equity 2,977,743.73 Morgan Stanley & Co. 2,120,952.33 Eagle Global 1,295,413.78 Preferred Stocks 8,446,574.70 Page 2 LAY-G39 0049 LBF002-00722 ============= Page 5 of 11 ============= November 16, 2000 Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: October 31, 2000 Vested Exec Stock Options: CPQ ESO 4-97 5000SH (98) CPQ ESO 4-97 25000SH (99) CPQ ESO 4-97 4370SH CPQ ESO 4-98 12500 SH (00) CPQ ESO 4-98 12500 SH (99) CPQ ESO 4-98 2,424 SHS CPQ ESO 4-99 2,953 SHS CPQ ESO 4-99 12500 SH (00) ENE ESO 2-94 168,000 SHS ENE ESO 2-94 146,400 SHS ENE ESO 12-95 203,140 SHS ENE ESO 1-96 72,700 SHS ENE ESO 12-96 118,620 SHS ENE ESO 1-97 113,090 SHS ENE ESO 1-97 935,000 SHS ENE ESO 1-98 95,388 SHS ENE ESO 12-98 590,650 SHS ENE ESO 12-99 325,000SHS ENE ESO 1-00 192,309SHS ENE ESO 2-00 13 SHS Total Vested Exec Stock Options: Corporate Bond-Convertibl: LAKEWOOD SPORT CONY/SMH-JT LAKEWOOD SPORT-l/SMH-JT LAKEWOOD SPRT CONV2/SMH-JT EARTHCARE CO DEB/SMH-JT EARTHCARE CO 1534SIVSUH-JT EARTHCARE CO 2531SH/SMH-JT EARTHCARE CO 2594SH/SMH-IT PHOTOFETE.COM CONVERT NOTE Total Corporate Bond-Convertibl: Mutual Funds: GS 1999 EXCH FND/GS TCW SELECT EQUITIES FUND TCW AGRESSIVE GRWTH/NB TCW AGRESS GRWTH LT TCW SMALL GROWTH FUND Total Mutual Funds: Partnerships-other. KLL & LPL INVESTMENT PTRNS KLL & LPL FAMILY PTRNS Balance % of T otal Assets % o f Worldnc . e s 71,900.00 .0% .0 35 9,500.00 .1% .1 97,844.30 .0% .0 19,125.00 .0% .0 19,125.00 .0% .0 38,711.28 .0% .0 54, 807.68 .0% .0 84, 000.00 .0% .0 10,972.500.00 2.1 2.1 9,525,150.00 1.8 1.8 12,798,327.85 2.4 2.4 4, 629, 717.75 .9% . 9 7,176.806.55 1.4 1.4 6, 764,19 5.63 1.3 1.3 56,448,287.50 10.7 10.7 5,914.294.47 1.1 1.1 15,809,539.10 3.0 3.0 14,583,562.50 2.8 2.8 6,683,218.52 1.3 1.3 254.31 .0% .0 152, 05 0, 86 7.44 28.7 28.9 52,250.00 .0% .0 52,250.00 .0% .0 30,041.00 .0% .0 100,000.00 .0% .0 1,534.00 .0% .0 2,531.00 .0% .0 2,594.00 .0% .0 60,000.00 .0% .0 301,200.00 .1% .1 7,389,641.03 1.4 1.4 997,726.34 .2% .2 878,499.90 .2% .2 111,350.38 .0% .0 1,652,631.57 .3% .3 11,029,849.22 2.1 2.1 60,309,581.00 11.4 11.5 1.521,908.00 .3% .3 Page 3 LAY-G39 0050 LBF002-00723 ============= Page 6 of 11 ============= Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: October 31, 2000 Balance % of Total Assets Total Partnerships-other. 61,831,489.00 11.7 TOTAL MARKETABLE INVESTMENTS 401,495,673.18 75.9 November 16, 20( 9/'o of WorlangAsscts 11.8 76.3 LONG-TERM INVESTMENTS Residence: REAL ESTATE/HUNTINGDON 9,962,329.13 1.9 1.9 Total Residence: 9,962,329.13 1.9 1.9 Real Estate Other Homes: REAL ESTATE/ASPEN 2,864,704.05 .5% .5 REAL ESTATE/ASPEN2 5,575,003.80 1.1 1.1 REAL ESTATEIASPEN3 6,251,453.78 1.2 1.2 PIRATES' COVE LOTS 299,742.66 .10/0 .1 REAL ESTATE/B-3431 44 7,544.79 .1 0,10 .1 REAL ESTATE/B-3429 695,917.34 .1% .1 REAL ESTATE/B-3433 859,357.60 .2% .2 REAL ESTATE/REBA 492.639.61 .1% .1 REAL ESTATE/CREEKS TONE LOT 1,700,594.25 .3% .3 REAL ESTATE/WESTGATE 283,195.50 .1% .1 REAL ESTATE./2514 AVALON 283,421.38 .1% .1 Total Real Estate Other Homes: 19,753,574.76 3.7 3.8 Real Estate Active Rental: REAL ESTATE/1741SR 147,309.00 .0% .0 REAL ESTATE/1852MAR 104,044.97 .0% .0 REAL ESTATEJ1856MAR 173,048.67 .0% .0 REAL ESTATE/1918SR 243,875.17 .0% .0 REAL ESTATE/KINGS 190,000.00 .0% .0 REAL ESTATE/VIKING 60,000.00 .0% .0 REAL ESTATE/MEXICO MO 240,026.00 .0% .0 REAL ESTATE/2403 AVALON 935,035.00 .2% .2 Total Real Estate Active Rental: 2,093,338.81 .4% .4 Real Estate Passive: BLENIMAPARTS, LTD. 225,000.00 .0% .0 COLORADO OASIS LTD. 223,448.00 .0% .0 CREEKSTONE SOUTH RICE PTRS 291,800.00 .1% .1 CREEKSTONE WALNUT LP 750,000.00 .1% .1 DYMAXION APARTMENTS, LTD 22,422.00 .0% .0 LAKE CHARLES APTS., LTD. 240,000.00 .0% .0 JESTER APTS PARTNERS,LP 470,413.00 .1% .1 TRAILSIDE APTS, LTD. 500,000.00 .1% .1 MILAND INVESTMENTS LLC 640,370.60 .1% .1 J.T.FAM,SR. INVEST., LTD. 320,728.00 .1 % .1 W.E. TRADE INVESTMENTS LTD 254,647.00 .0% .0 Page 4 LAY-G39 0051 LBF002-00724 ============= Page 7 of 11 ============= November 16, 200 Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: October 31, 2000 a a % of Total Assets % of Working Assets W.A.REHAUSENLOT INV LTD 113,342.00 .0% .0 Total Real Estate Passive: 4,052,170.60 .8% 8 Farming Interests: 1IACRES ILLINOIS Total Farming Interests: Other Investments: BROADWING, LLC CAPRICORN INVESTORS II LP CAPRICORN INVESTORS III CARSON PRIV CAP EUROPE LP CARSON LEGEND LP CHASE CAP PTRS PRV FUND CORPORATE OPPT FUND/SMH-JT CHAMPION L.L.C/SMH-JT CON-EQUIP LLC/SMH-JT CON-EQUIP II LLC/SMH-JT EWIR OPP 500,000SH/SMH-JT ENVIRON OPP FUND II/SMH-JT HOUSTON NFL HOLDINGS 2.5% KESTREL VENTURES, LLC LAZARD TECH PTRS II LP MV PTRNS-CYBER DIALOGUE MV PARTNERS SANDERS OPPORT FUND/SMH-JT SRE PROPERTIES PTR NO. 1 TACONIC CAPITAL PTRS LP TCW WESTBRIDGE VENTURES VANGUARD VII LP Total Other Investments: TOTAL LONG-TERM INVESTMENTS 4,500.00 .0% .0 4,500.00 .0% .0 100, 000.00 .0% .0 594, 95 5.00 .1% . l 236,024.00 .10/0 .1 1, 025, 818.00 .2% 250,000-00 .0% .0 1,116,269.42 .20,/0 .2 423,000.00 .1% .1 143,480.00 .0% .0 100,000.00 .09/0 .0 43,600.00 .00,'0 .0 272,000.00 .1% .1 86,800.00 .00.'0 .0 2, 500, 000.00 .5% .5 42,441.59 .0% .0 327,162.00 .1% .1 346, 500.00 .1% .1 250, 000.00 .0% .0 560, 500.00 .1% .1 540, 000.00 .1% .1 2,610,932.00 .5% .5 150,000.00 .0% .0 300,000.00 .1% .1 12.069,482.01 2.3 2.3 47,935,395.31 9.1 9.1 RETIREMENT/DEFERRED ASSETS IRA: PAINE WEBBER-IRA/KLL-PW 60,995.46 .0% .0 Total IRA: 60,995.46 .0% .0 IRA/Spouse: PAINE WEBBER-IRAILPL-PW Total IRA/Spouse: Retirement Plan: ENRON-RETIREMENT ENRON SAVINGS RO/PW401K 61,025.74 .0% .0 61,025.74 .0% .0 4,093,696.00 .8% .8 6.69 7, 695.06 1.3 1.3 Page 5 LAY-G39 0052 LBF002-00725 ============= Page 8 of 11 ============= Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: October 31, 2000 November 16, 200 Balance % of Total Assets % of Work ing Assets ENRON SAV RO MMA/PW401K 41,936.86 .0% .0 KEOGH MMA/PW-18 2,359.30 .0% .0 KEOGH MUNDER TECH/PW-18 380,889.19 .1% .1 ENRON SAVINGS 401(K) 1,500,813.98 .3% .3 FID GROWTH CO 401(K)/KLL 26,902.10 .0% .0 FID OTC 401(K)/KLL 16,705.73 .0% .0 FID OVERSEAS 401(K)/KLL 23,135.48 .0% .0 FID MAGELLAN 401(K)/KLL 62.471.61 .0% .0 MANULIFE ANN KLL/PW-R 5,183,041.74 1.0 1.0 MANULIFE ANN LPL/PW-R 4,313,412.50 .8% 8 Total Retirement Plan: 22,343,059.55 4.2 4.2 Deferred Compensat'n Plan: HNG PLAIN-85 69,670.00 .0% .0 ENRON DEFERRED COMP-85 3,529.400.68 .79/o .7 ENRON DEFERRED COMP-94 1,208,625.63 .2% .2 ENRON PHANTOM STOCK DEF 40,990,025.08 7.8 7.8 ELI LILLY DEFERRED COMP 1,489,485.50 .3% .3 TCW DEFERRED COMP 12,358.83 .0°0 .0 Total Deferred Compensat'n Plan: 47,299,565.72 8.9 9.0 TOTAL RETIREMENT/DEFERRED ASSETS 69,764,646.47 13.2 13.3 TOTAL WORKING ASSETS 525,878,533.21 99.4 100.0 PERSONAL/NON-EARNING ASSET Automobile(s): 90 JEEP WRANGLER 6,825.00 .0% 92 4WD JEEP CHEROKEE 11,750.00 .0% 93 MERCEDES 600SL 63,975.00 .0% 95 LT SUBURBAN CHEVY 21,365.22 .0% 96 RANGE ROVER 43,525.00 .0% 99 MERCEDES ML430 52,693.33 .0% 97 SUBURBAN CHEVY 29,893.30 .0% 00 MERCEDES S500V 98,701.59 .0% 00 MERCEDES ML55 73,348.19 .0% 00 MERCEDES G500 LWB _ 149,176.18 .0% 00 YELLOW JEEP WRANGLER 23,259.26 .0% 00 SILVER JEEP WRANGLER 23,303.14 .0% 00 RED JEEP WRANGLER 22,450.70 .0% 01 GMC DENALI 1,000.00 .0% 01 GMC YUKON 1,000.00 .0% 01 GRAND CHEROKEE 37,741.28 .0% Total Automobile(s): 660,007.19 .1% Home Furnishings: HOME FURNISHINGS/HUNT 1,515,003.81 .3% Page 6 LAY-G39 0053 LBF002-00726 ============= Page 9 of 11 ============= Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: October 31, 2000 HOME FURNISHINGS/ASPEN HOME FURNISHINGS/B-3431 HOME FURNISHINGSB-3429 HOME FURNISHINGS/B-3433 HOME FURNISHING S/ASP EN2 Total Home Furnishings: Other Vehicles & Equip: BW 21' OUTRAGE BOAT DUFFY 18' ELECTRIC BOAT DUFFY 18'-I DUFFY 18'-Il HURRICANE 19' SPIRIT CANOE SUPER SPORT BOAT 1997 Total Other Vehicles & Equip: TOTAL PERSONAL/NON-EARNING ASSET TOTAL ASSETS T TABII ITTFS CURRENT LIABILITIES Notes Payable: CHASE BANK LOC COMPASS BANK LOC BANK OF AMER S40M NON PAINE WEBBER-LOC/PW-42 Total Notes Payable: Security Deposits: SEC DEPOSIT/Z-1918SR SEC D EPO SIT/Z-18 5 6MAR SEC DEPOSIT/Z-MCDUF Total Security Deposits: Margin Acct Liability. PAINE WEBBERMARGIN/PW-44 PAINE WEBBER MARGINIPW-33 Total Margin Acct Liability: TOTAL CURRENT LIABILITIES LONG-TERM LIABILITIES Home Mortgage: BANK OF AMER/HUNTINGDON BANK OF AMER/HUNT #2 LIEN November 16, 200, Balance % of Total Assets % of Working Ass ets 138,984.11 .0% 163,984.20 .0% 80,833.15 .0% 101,410.86 .0% 23 6, 641.69 .0% 2,23 6,85 7.82 .4% 49,327.00 .0% 14,131.25 .00/10 4, 774.50 .0% 3,274.50 .09/0 22,695.14 .0% 406.43 .0% 33,502.74 .0% 128,11 1.56 .0% 3,024, 976.57 .6% 528.903.509.78 100.0 6,863,500.00 1.3 1.3 4,439,371.12 .8% .8 34,814,391.70 6.6 6.6 30,403,467.80 5.7 5.8 76,521,230.62 14.5 14.6 850.20 .0% .0 125.00 .0% .0 400.00 .0% .0 1,375.20 .0% .0 1,633,609.99 .3% .3 10, 75 8,112.76 2.0 2.0 12,391, 722.75 2.3 2.4 88,914,328.57 16.8 16.9 4,377,407.33 491,439.43 8% .8 1% .1 Page 7 LAY-G39 0054 LBF002-00727 ============= Page 10 of 11 ============= November 16, 200( Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: October 31, 2000 Balance % of Total Assets % of Working Assets BANK OF AMER/HUNT #3 LIEN 492,529.56 .1% .1 Total Home Mortgage: 5,361,376.32 1.0 1.0 Other Real Estate Mtge: BANK OF AMER/ASPEN CITICORP MORTGAGE/B-3431 BANK OF AMER/LOTS BANK OF AMERJB-3429 BANK OF AMER/B-3433 BANK OF AMER/REB A BANK OF AMER/2514 AVALON BANK OF AM/ASPEN2 BANK OF AM/ASPEN3 Total Other Real Estate Mtge: Investment Liabilities: 1,512,463.23 202,233.17 95,443.57 241,243.74 526,816.80 320, 077.40 225,000.00 4,28 6, 610.14 5,522,378.00 12,932,266.05 .3% .3 .0% .0 .0% .0 .0% .0 .1% .1 .1% .1 .0% .0 .8% .8 1.0 1.1 2.4 2.5 BANK OF AMERR/CREEKSTONE 1,200,000.00 .2% .2 BANK OF AMER/WESTGATE LOT 191,250.00 .0% .0 BK OF AM/CREDIT FACILITY 2,500,000.00 .5% .5 Total Investment Liabilities: 3,891,250.00 .7% .7 Deferred Tax Liabilities: DEF TAX LIAB-STK OPT ONLY 99,335,560.40 18.8 18.9 Total Deferred Tax Liabilities: 99,335,560.40 18.8 18.9 TOTAL LONG-TERM LIABILITIES 121,520,452.77 23.0 23.1 BUSINESS LIABILITIES Employer Taxes/Bus: FICA WITHHELD-EE (TX) 56,095.78 .0% .0 FICA WITHHELD-LPL EE(TX) 7,431.48 .0% .0 FIT WITHHELD-EE (TX) 111,359.15 .0% .0 FIT WITHHELD-LPL EE(TX) 12,740.00 .0% .0 SIT WITHHELD-EE (MO) 355.20 .0% .0 SIT WITHHELD-EE (HH-CO) 176.00 .0% .0 Total Employer Taxes/Bus. ', 188,157.61 .0% .0 Accrued FICA Tax/Business: FICA PAYABLE-ER (TX) 56,097.65 .0% .0 FICA PAYABLE-LPL ER(TX) 7,431.48 .0% .0 Total Accrued FICA Tax/Business: 63,529.13 .0% .0 TOTAL BUSINESS LIABILITIES , . 251,686.74 .0% .0 TOTAL LIABILITIES 210,686,468.08 39.8 40.1 NET WORTH TOTAL NET WORTH 318,217,041.70 60.2 60.5 LAY-G39 0055 Page 8 LBF002-00728 ============= Page 11 of 11 ============= Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: October 31, 2000 TOTAL LIABILITIES AND NET WORTH f Balance % of Total Assets 528,903,509.78 100.0 November 16,200 % of Worlan; Ass ets LAY-G39 0056 Page 9 LBF002-00729