============= Page 1 of 12 ============= Ken and Linda Lay Balance Sheet Comparison November 30, 2000 ?-Z~ 10/31/00 11130/00 Variance Current Assets 6,682,818 6,502,844 (179,974) R. Gray paid down note-$121K Marketable Investments Corn & Pref Stocks 176,282,268 142,189,724 (34,092,544) ENE dec. $17.31 from pr. Mo.; CPQ dec. $8.91 from pr. Mo. Executive Stock Options 152,050,868 99,493,183 (52,557,685) ENE dec. $17.31 from pr. Mo.; CPQ dec. $8.91 from pr. Mo. Exe 124,214 ENE stock opt in mo Bonds 301,200 601,200 300,000 Reclassified eVelocity invest. Mutual Funds 11,029,849 8,994,143 (2,035,706) Decrease in overall funds' values Partnerships (Family)* 61,831,489 46,737,194 (15,094,295) ENE dec. $17.31 from pr. Mo.; CPQ dec. $8.91 from pr. Mo. Long Term Investments 47,935,395 48,752,183 816,788 Chase Cap Ptrs, Murphree Ven, 2 Westlane in JT FAM, Sr. Inv. Retirement/Deferred Assets 69,764,646 57,510,346 (12,254,300) Decrease in ENE Personal Non Earning Assets 3,024,977 3,191,543 166,566 01 GMC Denali, Huntingdon Furnishings Current Liabilities (88,914,329) (84,876,804) 4,037,525 $4M pay down on PW LOC from Enron, 49,950 shares of ENE used to pay down Enron Loan Long Term Liabilities (121,520,453) (89,863,221) 31,657,232 Decrease in Def. Tax Liability, Business Liabilities (251,687) (263,645) (11,958) NET WORTH $ 318,217,042 $ 238,968,690 (79,248,352) Value based on FMV of partnership assets. No discount for partnership interest is shown. NOTE: Net Worth of $238,968,690 does not reflect 2,250,880 unvested Enron stock options and 249,263 restricted shares of Enron Corp. Based on a FMV of $64.75/share as of 11130/00, these options are valued at $65,112,954 and the restricted shares are valued at $16,139,779 totaling $81,252,733. The total value less deferred tax liability of 40% would add approximately $48,750,000 to the bottom line. y ok e s /. //1/10/ LBF002-00730 LAY-G39 0034 GOVERNMENT EXHIBIT 221 Crim. No. H-04-25 (S-2) ============= Page 2 of 12 ============= Ken and Linda Lay Balance Sheet Comparison November 30, 2000 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. Linda has guaranteed a note in the amount of $130,000 maturing November 28, 2005 with an interest rate of 8.15% for Randy Gray. This loan is secured by residential real estate in Galveston. The outstanding commitments for various investments total $ 23,307,372. LAY-G39 0035 -BF002-00731 ============= Page 3 of 12 ============= List of Outstanding Commitments As of November 30, 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 11 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 500,000 476,415 23,585 r 750,000 284,672 465,328 1,500,000 1,050,000 450,000 '~ 5,000,000 1,421,462 3,578,538 '~ 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 " 500,000 100,000 400,000 " 2,500,000 540,000 1,960,000 2,500,000 2,500,000/ 3,000,000 300,000 2,700,000 '~ 1,000,000 249,917 750,083 $ 19,900,000 $ 5,767,628 $ 14,132,372 11,675,000 2,500,000 9,175,000 $ 31,575,000 $ 8,267,628 $ 23,307,372 -120 7- Total Outstanding KLL & LPL INVESTMENTS, LTD. Commitment Total Invested Commitment 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 G Z w . P.,,,l Iw 250,000 94,891 155,109 1,000,000 900,000 100,000 250,000 237,500 12,500 2,000,000 1,359,408 640,592 500,000 163,582 336,418 500,000 100,000 400,000 50,000 37,500 12,500 Z 3 D w,~,.~ 2,500,000 540,000 1,960,000 2,500,0.00 2,500,000 1,000,000 365,566 634,434 2,000,000 200,000 1,800,000 500,000 124,958 375,042 $ 13,050,000 $ 4,123,405 $ 8,926,595 All PI/I LAY-G39 0036 LBF002-00732 ============= Page 4 of 12 ============= Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: November 30, 2000 December 18, 2000 S FTS Balance % of To tal Assets % of Working Assets AS CURRENT ASSETS Cash on Hand: CASH ON HAND/SK 134.58 .0% .0 CASH ON HAND/PSTOKES 9.28 .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: 1,024.78 .0% .0 Checking Accounts: BANK OF AMERICA 0707 10,493.76 .0% .0 BANK OF AMER/LPL PROP 1,493.47 .0% .0 BANK OF AMER/STOKES 2,674.47 .0% .0 CHASE BANK CHECKING 339.00 .0% .0 VECTRA BANK 3,713.50 .0% .0 UNITY 109-900 3,541.96 .0% .0 Total Checking Accounts: 22,256.16 .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 83,899.72 .0% .0 GOLDMAN SACHS/GS-61 98,713.71 .0% .0 GOLDMAN SACHS/GS-42 152,408.33 .0% .0 MORGAN STANLEY MMA/MS-36 105,932.31 .0% .0 PAINE WEBBER MMA/PW-22 60.18 .0% .0 PAINE WEBBER CYPRESS/PW-43 3,803.93 .0% .0 PAINE WEBBER HB/PW-65 22,112.24 .0% .0 PANE WEBBER EGA/PW- 11 89,049.95 .0% .0 SANDERS MORRIS MMA/SMH-JT .20 .0% .0 TCW CONC CORE ACCT 4,375.74 .0% .0 TCW MID CAP ACCT 37,784.96 .0% .0 WATERHOUSE SEC-MMA/WSI 1,074.87 .0% .0 Total Brokerage Accounts: 599,216.14 .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 Total Treasury Bills: 1,800.00 .0% .0 Page 1 LAY-G39 0037 LBF002-00733 ============= Page 5 of 12 ============= Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: November 30, 2000 Short-term Receivables: ACCT RECV-TDH ACCT RECV-TDH (LOOSCAN) ACCT RECV-MKL ACCT RECV-RENT DEP (# 1000) ACCT RECV-S. HOBBS ACCT RECV-D. HOBBS ACCT RECV-RRH ACCT RECV-RRH(DEL MONTE) ACCT RECV-RRH (DICKEY) ACCT RECV-BJONES ACCT RECV-RV ACCT RECV-JAL ACCT RECV-ELV(FL) ACCT RECV-E MCELROY ACCT RECV-MISC ACCT RECV-RANDY GRAY ACCT RECV-S. ADARO ACCT RECV-A. PHILLIPS Total Short-term Receivables: Notes Receivable: FAM PTRNS ANNUITY-2/KLL FAM PTRNS ANNUITY-2/LPL Total Notes Receivable: TOTAL CURRENT ASSETS MARKETABLE INVESTMENTS Enron Corp. Common Stock Fayez Sarofim Mgmt.-Com Sanders Moms Mundy-Com Cypress Asset Mgmt.-Com. Goldman Sachs-Com Goldman Sachs-Internet Caprock Capital Advisors Harris Bretall PaineWebber Core Hold. TCW Core Equity TCW Mid Cap Equity Morgan Stanley & Co. Eagle Global Privately-Held Stock December 18, 2000 Balance % of T otal Asset % of Worki ng Assets 500,000.00 .1% .1 1,000,000.00 .2% .2 150,000.00 .0% .0 2,102.08 .0% .0 112,500.00 .0% .0 112,500.00 .0% .0 20,000.00 .0% .0 1,535,786.52 .4% .4 135,000.00 .0% .0 105,347.44 .0% .0 42.094.75 .0% .0 7,878.89 .000 .0 580.000.00 .100 .1 3,050.00 .0% .0 3.80 .0% .0 6,000.00 .0% .0 3,200.00 .0% .0 14, 250.00 .0% .0 4,329, 713.48 1.0% 1.1% 730,081.17 .2% .2 728.707.10 .2% .2 1,458,788.27 .4% .4 6,502,843.98 1.6% 1.6% S 101,582,519.50 8,281,553.10 3,283,781.90 1,286,489.75 3,485,426.31 2,185,201.12 -72,23 0.50 734, 805.45 486,969.30 4,580,908.27 733,580.12 2,073,064.37 . 1,583,553.45 1,231,981.99 9,887,658.28 1 _ Page 2 LAY-G39 0038 LBF002-00734 ============= Page 6 of 12 ============= December 18, 2000 Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: November 30, 2000 Balance % of Total Assets %ofWorldnQ teen Vested Exec Stock Options: CPQ ESO 4-97 5000SH (98) 27,350.00 .0% .0 CPQ ESO 4-97 25000SH (99) 136,750.00 .0% .0 CPQ ESO 4-97 4370SH 58,907.60 .0% .0 CPQ ESO 4-98 2,424 SHS 17,113.44 .0% .0 CPQ ESO 4-99 2,953 SHS 28,496.45 .0% .0 ENE ESO 2-94 118,000 SHS 5,664,000.00 1.4% 1.4% ENE ESO 2-94 72,186 SHS 3,446.881.50 .8% .8 ENE ESO 12-95 203,140 SHS 9,281,466.60 2.2% 2.31;x, ENE ESO 1-96 72,700 SHS 3,371,099.00 .8% .8 ENE ESO 12-96 118,620 SHS 5.123,197.80 1.2% 1.2'!,;, ENE ESO 1-97 113,090 SHS 4,806.325.00 ENE ESO 1-97 935,000 SHS 40,261,100.00 9.700 9.800 ENE ESO 1-98 95,388 SHS 4.262,889.72 1.0% 1.0% ENE ESO 12-98 590,650 SHS 10.696,707.72 2.6% 2.6%'0 ENE ESO 12-99 325,000SHS 8,957,000.00 2.2% 2.2% ENE ESO 1-00 192,309SHS 3,353,868.96 .8% .8 ENE ESO 2-00 13 SHS 29.25 .0% .0 Total Vested Exec Stock Options: 99,493,183.04 24.0% 24.2% Corporate Bond-Convertibl LAKEWOOD SPORT CONV/SMH-YT 52.250.00 .00,0 .0 LAKEWOOD SPORT-1/SMH-JT 52.250.00 .0°0 .0 LAKEWOOD SPRT CONV2/SMH-JT 30,041.00 .0% .0 EARTHCARE CO DEB/SMH-JT 100,000.00 .0% .0 EARTHCARE CO 1534SHJSMH-YT 1,534.00 .0% .0 EARTHCARE CO 253ISH/SMH-JT 2,531.00 .00,'0 .0 EARTHCARE CO 2594SHJSMH-JT 2,594.00 .0% .0 EVELOCITY CORP NOTE NO. 1 150,000.00 .0% .0 EVELOCITY CORP NOTE NO. 2 150,000.00 .0% .0 PHOTOFETE.COM CONVERT NOTE 60,000.00 .0% .0 Total Corporate Bond-Convertibl: 601,200.00 .1% .1 Mutual Funds: - GS 1999 EXCH FND/GS 6,294,595.19 1.5% 1.5% TCW SELECT EQUITIES FUND 843,871.35 .2% TCW AGRESSIVE GRWTH/NB 617,729.40 .1% .2 TCW AGRESS GRWTH LT 78,297.57 .0% .0 TCW SMALL GROWTH FUND 1,159,649.12 .3% .3 Total Mutual Funds: 8,994,142.63 2.2% 2.2% Partnerships-other. Page 3 LAY-G39 0039 LBF002-00735 ============= Page 7 of 12 ============= December 18, 2000 Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: November 30, 2000 Balance % of Total Assets % of Worki ng , sets KLL & LPL INVESTMENT PTRNS 45,545,132.00 11.0% 11.1% KLL & LPL FAMILY PTRNS 1,192,062.00 .3% ,3 Total Partnerships-other. 46,737,194.00 11.3% 11.4% TOTAL MARKETABLE INVESTMENTS 298,015,443.08 72.0% 72.5% LONG-TERM INVESTMENTS Residence: REAL ESTATE/HUNTINGDON 10,047,166.41 2.4% 2.4% Total Residence: 10,047,166.41 2.4% 2.4% Real Estate Other Homes: REAL ESTATE/ASPEN 2.867.563.59 .7% .7 REAL ESTATE/ASPEN2 5.593,579.30 1.4% 1.40,/o REAL ESTATE'ASPEN3 6.251,793.78 1.5°0 1.5% PIRATES' COVE LOTS 299,742.66 .1% .1 REAL ESTATE/B-3431 44 7,544.79 .1% .1 REAL ESTATE/B-3429 695.917.34 .2% .2 REAL ESTATES-3433 859,357.60 .2% .2 REAL ESTATE/REBA 492.639.61 .1% .1 REAL ESTATE/CREEKSTONE LOT 1,700,804.25 .4% .4 REAL ESTATE/WESTGATE 283.195.50 .1% .1 REAL ESTATE/2514 AVALON 283.421.38 .1% .1 Total Real Estate Other Homes: 19,775,559.80 4.8% 4.8% Real Estate Active Rental: REAL ES TATE/ 174 1 S R 147,309.00 .0% .0 REAL ESTATE/1852MAR 104.044.97 .0% .0 REAL ES TATE/1856MAR 173,048.67 .0% .0 REAL ESTATE/1918SR 243,875.17 .1% .1 REAL ESTATE/KINGS 190,000.00 .0% .0 REAL ESTATE/VIKING 60,000.00 .0% .0 REAL ESTATE/ME) CO MO 240,026.00 .1% .1 REAL ESTATE/2403 AVALON 943,529.00 .2% .2 Total Real Estate Active Rental: 2,101,832.81 .5% .5 Real Estate Passive: BLENHEIM APARTS, LTD. 225,000.00 .1% .1 COLORADO OASIS LTD. 223,448.00 .1% .1 CREEKSTONE SOUTH RICE PTRS 291,800.00 .1% .1 CREEKSTONE WALNUT LP 750,000.00 .2% .2 DYMA3 ON APARTMENTS, LTD 22,422.00 .0% .0 JESTER APTS PARTNERS.LP 470,413.00 .1% .1 J.T.FAM,SR. INVEST., LTD. 419,728.00 .1% .1 LAKE CHARLES APTS.. LTD. 240,000.00 .1% .1 MILAND INVESTMENTS LLC 640.370.60 .2% .2 Page 4 LAY-G39 0040 LBF002-00736 ============= Page 8 of 12 ============= Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: November 30, 2000 SRE PROPERTIES PTR NO. 1 TRAILSIDE APTS, LTD. W.E. TRADE INVESTMENTS LTD W.AREHAUSENLOT INV LTD Total Real Estate Passive: Balance 540,000.00 500,000.00 254,647.00 113,342.00 4,691,170.60 Farming Interests: 11 ACRES ILLINOIS Total Farming Interests: Other Investments: BROADWING, LLC CAPRICORN INVESTORS 11 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 ENVIR OPP 500,000SH/SMH-JT ENVIRON OPP FUND lI/SMH-JT HOUSTON NFL HOLDINGS 2.5% KESTREL VENTURES, LLC LAZARD TECH PTRS II LP LOMBARDI LLC/SMH-JT MURPHREE VENTURE PTRS LP MV PTRNS-CYBER DIALOGUE MV PARTNERS SANDERS OPPORT FUND/SMH-JT TACONIC CAPITAL PTRS LP TCW WESTBRIDGE VENTURES VANGUARD VII LP Total Other Investments: TOTAL LONG-TERM INVESTMENTS .1% .1% .1 % .0% 1.1% December 18, 2000 % of Worlang Asset .l .l .1 .0 1.10,/0 4,500.00 .0% .0 4,500.00 .0% .0 100,000.00 .0% .0 594, 95 5.00 .1% .1 286,024.00 .1% .1 1,025,818.00 .2% .2 250,000.00 .1 % .1 1.481.659.09 .4% .4 423,000.00 .1% .1 96,812.00 .0% .0 100,000.00 .0% .0 43,600.00 .00/0 .0 272,000.00 .1% .1 86, 800.00 .0% .0 2,500,000.00 .6% .6 42,441.59 .0% .0 327,162.00 .1% .1 40,833.14 .0% .0 100,000.00 .0% .0 346,500.00 .1% .1 250,000.00 .1% .1 603, 500.00 .1% .1 2,610,932.00 .6% .6 249, 917.00 .10,/0 .1 3 .1% .1 12.131.953.8 2.9% 3.0% 48,752,183.44 11.8% 11.9% RETIREMENT/DEFERRED ASSETS IRA: PAINE WEBBER-IRA/KLL-PW 61,944.93 .0% .0 Total IRA: 61,944.93 .0% .0 IRA/Spouse: PAINE WEBBER-IRAJLPL-PW 61,975.32 .0% .0 Total IRA/Spouse: 61,975.32 .0% .0 Page 5 LAY-G39 0041 LBF002-00737 ============= Page 9 of 12 ============= Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: November 30, 2000 December 18, 2000 Balance % of T otal Assets % of Worla ng g sa n Retirement Plan: ENRON-RETIREMENT 4,093, 696.00 1.0% 1.0% ENRON SAVINGS RO/PW401K 5,284,700.75 1.3% 1.3% ENRON SAV RO MMA/PW401K 42,132.86 .0% .0 KEOGH MMA/PW-18 2,370.27 .0% .0 KEOGH MUNDER TECH/PW-18 266,104.61 .1% .1 ENRON SAVINGS 401(K) 1,190,531.70 .3% .3 FID GROWTH CO 401(K)/KLL 23,804.33 .0% .0 FID OTC 401(KyKLL 13,472.74 .0% .0 FID OVERSEAS 401(KyKLL 22,360.38 .0% .0 FID MAGELLAN 401(K)/KLL 57,567.26 .0% .0 MANULIFE ANN KLL/PW-R 4,060,113.63 1.0% 1.0% MANNULIFE ANN LPL/PW-R 3,500,067.04 .8% .9 Total Retirement Plan: 18.556.921.57 4.5% 4.5% Deferred Compensat'n Plan: HNG PLAN-85 69,670.00 .0% .0 ENRON DEFERRED COMP-85 3,529.400.68 .9"% .9 ENRON DEFERRED COMP-94 1,156,078.90 .3% .3 ENRON PHANTOM STOCK DEF 32.505.442.76 7.9% 7.9% ELI LILLY DEFERRED COMP 1,561,364.11 .4% .4 TCW DEFERRED COMP 7,547.32 .0% .0 Total Def=cd Compensat'n Plan: 38.829,503.77 9.4% 9.5% TOTAL RETIREMENT/DEFERRED ASSETS 57,510,345.59 13.9% 14.0% TOTAL WORKING ASSETS 410,780.316.09 99.2% 100.0% PERSONAL/NON-EARNING ASSET Automobile(s): 90 JEEP WRANGLER 6,825.00 .0% 92 4WD JEEP CHEROKEE 11,750.00 .011//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 47,272.40 .0% 01 GMC YUKON 1,000.00 .0% 01 GRAND CHEROKEE 37,741.28 .0% Page 6 LAY-G39 0042 LBF002-00738 ============= Page 10 of 12 ============= December 18, 2000 Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: November 30, 2000 Balance % of Total Assets % of Work:ine Asset Total Automobile(s): 706,279.59 .2% Home Furnishings: HOME FURNISHINGS/HUNT 1,619,282.28 .4% HOME FURNISHINGS/ASPEN 138,984.11 .0% HOME FURNISHINGS/B-3431 163,984.20 .0% HOME FURNISHINGS/B-3429 80,833.15 .0% HOME FURNISHINGS/B-3433 101,410.86 .0% HOME FURNISHING S/ASP EN2 236,641.69 .1% Total Home Furnishings: 2,341,136.29 .6% Other Vehicles & Equip: BW 21' OUTRAGE BOAT 49,327.00 .0° DUFFY 18'4 19,098.00 .0% DUFFY 18'-II 19,098.00 .0% HURRICANE 19' 22,695.14 .0% SPIRIT CANOE 406.43 .0% SUPER SPORT BOAT 1997 33.502.74 .0% Total Other Vehicles & Equip: 144.12 7.31 .0% TOTAL PERSONAL/NON-EARNING ASSET 3,191,543.19 .8% TOTAL ASSETS 413,972.359.28 100.0% LIABILITIES CURRENT LIABILITIES Notes Payable: CHASE BANK LOC 6.863,500.00 1.7% 1.7% COMPASS BANK LOC 4,43 9, 871.12 1.1% 1.1% BANK OF AMER. 340M NON 34,119,391.70 8.2% 8.3% PAINE WEBBER-LOC/PW-42 25,943,343.79 6.3% 6.3% ACCT PAYABLE (ST)-ENRON 7,394.69 .0% .0 Total Notes Payable: 71,373,501.30 17.2% 17.4% Security Deposits: SEC DEPOSIT/Z- 1918SR 850.20 .0% .0 SEC DEPOSIT/Z- 1856MAR 125.00 .0% .0 SEC DEPOSIT/Z-MCDUF 400.00 .0% .0 Total Security Deposits: .. 1,375.20 .0% .0 Margin Acct Liability: PAINE WEBBERMARGINIPW-44 1,644,589.58 .4% .4 PAINE WEBBERMARGIN/PW-33 11,857,337.98 2.9% 2.9% Total Margin Acct Liability. 13,501,927.56 3.3% 3.3% TOTAL CURRENT LIABILITIES 84.876,804.06 20.5% 20.7% Page 7 LAY-G39 0043 LBF002-00739 ============= Page 11 of 12 ============= Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: November 30, 2000 LONG-TERM LIABILITIES Home Mortgage: BANK OF AMERJHUNTINGDON BANK OF AMER/HUNT #2 LIEN BANK OF AMER/HUNT #3 LIEN Total Home Mortgage: Other Real Estate Mtge: BANK OF AMERJASPEN CITICORP MORTGAGEB-3431 BANK OF AMER/B-3429 BANK OF AMER/B-3433 BANK OF AMER/REBA BANK OF AMER/2514 AVALON BANK OF AM/ASPEN2 BANK OF AM/ASPEN3 BANK OF AMER/2403AVALON Total Other Real Estate Mtge: Investment Liabilities: BANK OF AMER/CREEKSTONE BANK OF AMER/GALV LOTS BANK OF AMERIWESTGATE LOT BK OF AM/CREDIT FACILITY Total Investment Liabilities: Deferred Tax Liabilities: DEF TAX LIAB-STK OPT ONLY Total Deferred Tax Liabilities: TOTAL LONG-TERM LIABILITIES BUSINESS LIABILITIES Employer Taxes/Bus: FICA WITHHELD-EE (TX) FICA WITHHELD-LPL EE(TX) FIT WITHHELD-EE (TX) FIT WITHHELD-LPL EE(TX) SIT WITHHELD-EE (MO) SIT WITHHELD-EE (HH-CO) Total Employer Taxes/Bus: Accrued FICA Tax/Business: FICA PAYABLE-ER (TX) FICA PAYABLE-LPL ER(TX) Total Accrued FICA Tax/Business: December 18, 2000 Balance % of T otal Assets % of Worki n,, Assets 4,377,407.33 1.1% 1.1 % 491,439.43 .1% .1 492,529.56 .1% .1 5,361,376.32 1.3% 1.3% 1,512,463.23 .4% .4 202,233.17 .0% .0 241,243.74 .1% .1 526, 816.80 .1% .1 320, 077.40 .10U .1 225,000.00 .10/0 o .1 4.286,610.14 1.0°0 1.0°'0 5,517,712.99 1.3% 1.3 841.500.00 .2% .2 13.673,657.47 3.3% 3.3% 1,200, 000.00 95,443.57 191.250.00 2,500,000.00 3,986.693.57 .30.0 .0% .0% .6% 1.0% .3 .0 .0 .6 1.0% 66,841,493.60 66,841,493.60 89, 863,220.96 58,729.39 7,782.10 116,560.59 13,352.00 355.20 352.00 197,131.28 58,731.26 7,782.10 66,513.36 Page 8 16.1% 16.1% 21.7% 16.3% 16.3% 21.9% .0% .0 .0% .0 .0% .0 .0% .0 .0% .0 .0% .0 .0% .0 .0% .0 .0% .0 .0% .0 LAY-G39 0044 LBF002-00740 ============= Page 12 of 12 ============= 23 8, 968, 68 9.62 413,972,359.28 Page 9 57.7% 100.0% December 18, 2000 % of Worldnc Asset .1 42.6% 58.2% LAY-G39 0045 Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: November 30, 2000 TOTAL BUSINESS LIABILTTIES TOTAL LIABILITIES Balance 263,644.64 175,003,669.66 % of Total Assets . .1% 42.3% NET WORTH TOTAL NET WORTH TOTAL LIABILITIES AND NET WORTH LBF002-00741