EN2 | Enron Corp. Form 8-K, date of report and filing 2001-11-08. Source: https://www.sec.gov/Archives/edgar/data/1024401/000095012901503835/h91831e8-k.txt Exact excerpts below; table rows retain the original year order. Dollar amounts in millions. This material was NOT available on 2001-04-02. [Item 5, Other Events] o Enron intends to restate its financial statements for the years ended December 31, 1997 through 2000 and the quarters ended March 31 and June 30, 2001. As a result, the previously-issued financial statements for these periods and the audit reports covering the year-end financial statements for 1997 to 2000 should not be relied upon; [Item 5, section 1, Background on Special Purpose Entities and Related-Party Transactions] LJM Cayman, L.P. ("LJM1") and LJM2 Co-Investment, L.P. ("LJM2") (collectively "LJM") are private investment limited partnerships that were formed in 1999. Andrew S. Fastow, then Executive Vice President and Chief Financial Officer of Enron, was (from inception through July 2001) the managing member of the general partners of LJM1 and LJM2. [Item 5, section 2, Restatement of Prior Period Financial Statements] o The financial activities of Chewco Investments, L.P. ("Chewco"), a related party which was an investor in Joint Energy Development Investments Limited Partnership ("JEDI"), should have been consolidated beginning in November 1997; o The financial activities of JEDI, in which Enron was an investor and which was consolidated into Enron's financial statements during the first quarter of 2001, should have been consolidated beginning in November 1997; and o The financial activities of a wholly-owned subsidiary of LJM1, which engaged in derivative transactions with Enron to permit Enron to hedge market risks of an equity investment in Rhythms NetConnections, Inc., should have been consolidated into Enron's financial statements beginning in 1999. [Item 5, Table 1, RESTATEMENTS, DOLLARS IN MILLIONS, UNAUDITED. The original has additional years and intervening rows omitted here.] 1997 1998 1999 2000 2001 2001 2001 Net income as reported $ 105(a) $ 703 $ 893 $ 979 $ 425 $ 404 $ (618) Consolidation of JEDI and Chewco (45) (107) (153) (91) -- -- -- Consolidation of LJM1 subsidiary -- -- (95) (8) -- -- -- Prior year proposed audit adjustments and reclassifications (51) (6) (2) (33) 17 5 (17) NET INCOME RESTATED 9 590 643 847 442 409 (635) Debt as reported 6,254 7,357 8,152 10,229 11,922 12,812 Consolidation of JEDI and Chewco 711 561 685 628 -- -- DEBT RESTATED 6,965 7,918 8,837 10,857 11,922 12,812 12,978(b) EN3 | Enron Corp. Form 8-K filed 2001-12-17, reporting December 2 event. Source: https://www.sec.gov/Archives/edgar/data/1024401/000102440101500046/ene8-k1214.txt [Item 3, Bankruptcy or Receivership] (a) On December 2, 2001, Enron Corp. (the "Company") and certain other subsidiaries of the Company (collectively, the "Debtors") each filed voluntary petitions for relief under chapter 11 of title 11 of the United States Code (the "Bankruptcy Code") in the United States Bankruptcy Court for the Southern District of New York (the "Bankruptcy Court") (Case Nos. 01-16033, 01-16034, 01- 16035, 01-16036, 01-16037, 01-16038, 01-16039, 01-16040, 01- 16041, 01-16042, 01-16043, 01-16044, 01-16045 and 01-16046).