Mr. Robert L. Roach
Counsel & Chief Investigator
Permanent Subcommittee on Investigations

Mr. Roach's Testimony

Appendix A 
ACCOUNTING TREATMENT OF PREPAYS;
EFFECT OF ENRON’S FINANCIAL STATEMENT

Appendix B
KNOWLEDGE AND PARTICIPATION OF
FINANCIAL INSTITUTIONS IN ENRON PREPAYS

Appendix C
JPMORGAN CHASE CASE HISTORY

Appendix D
CITIGROUP CASE HISTORY

Appendix E