A
- Arthur Andersen (AA)
- investigation of Enron oil trading (EOT)
- mark-to-market accounting (MtM)
- professional standards group
- (PSG) discussion of MtM
B
- Borget, Louis
- president of EOT
- discussion of EOT financial irregularities
- details of alleged irregularities
- trading controls breach
C
- Causey, Rick
- assurances to Enron board when Jeff Skilling resigned
- assurances to Skilling prior to resignation
- California power market attorney-client privilege, DOJ attack on
- deregulation of
- Enron manipulation of:
- Enron’s liability
- political fallout
- trading strategies
- Silverpeak incident
- Stoel Rives legal opinion
- Ceconi, Margaret
- Enron electricity services financial losses, decision to contact SEC
- Chewco investments
- Chewco transaction diagram
- Controls breach—remedial actions
E
- Enron
- California business
- disruption
- candidates to become president/COO following Jeff Skilling’s resignation
- diagrams of SPEs:
- Cactus
- Chewco
- JEDI
- prepays
- RADRs
- Raptor I
- total return swap
- Whitewing
- ethics policy
- financial statements
- excerpts: notes
- 1H 2001
- formative years
- Gas bank, technical explanation and diagram
- implications: financial crisis
- internal audit
- lessons: internal resistance
- lessons: ‘Going Outside,’
- oil trading irregularities
- oil trading losses
- Skilling resignation announcement
- ‘Star Wars’ gambits
- stock price during Jeff Skilling’s tenure as CEO
- troubled business lines mid-2001
- use of special purpose entities (SPEs)
- accounting treatment of SPE transactions
- Exxon and ExxonMobil corporation
- Cazzaniga incident
- ethics policy
- financial control
- foreign corrupt practices act
- safety
- Valdez litigation
F
- Fastow, Andy
- attitude toward SPE accounting
- background at Enron
- Cactus formation
- conflict of interest justification
- early Enron career
- LJM compensation
- LJM formation
- role in Chewco investments
- role in SPEs
- Financial control
- Contribution to business success, personal experience at Exxon
- Financial control defined
- economic rationale for
- theft prevention
- judicial and administrative
- judgments
- business disruption
- accurate information
- culture of accountability
G
- Glisan, Ben
- career background
- dilemma on Chewco
- transaction
- meeting with Kaminski on companywide
- risk assessment
H
- How to do an ethics case study:
- alternate business plan
- defining ethics issue
- early stages of ethical decomposition
- advanced stages of ethical decomposition
I
- Integrated commodity forward
- Buy/Sell with integrated interest
- Rate hedge, application of MtM
- Summary of transaction structure and accounting
- Irregularities at Enron oil trading
K
- Kaminski, Vince
- Companywide risk assessment
- Meeting with Ben Glisan
- Problems with LJM1 and Jeff Skilling
- Total return swap
- Trigger events
L
- Lay, Ken
- assessment of Enron’s business problems 2001
- background, becomes CEO of Enron
- involvement in Enron’s California issues
- Jeff Skilling’s resignation
- Major Enron involvements
- Meeting with internal audit on EOT
- Options on EOT
- Public disclosure legal liability
- Personal financial issues
- Valhalla EOT financial irregularities
- Legal guidelines for comments by senior executives
- Legal status of whistleblowers in Texas circa 2001
M
- Mark-to-market accounting (MtM)
- Arthur Andersen meeting with Skilling
- At Enron finance
- Justification for
- Technical explanation
- Use for forward sale/purchases of commodities
- Mintz, Jordan: history with Andy Fastow and LJM
- Move to global finance
- Options for resisting Fastow
N
- Natural gas pipelines in crisis
P
- Powers committee report
- Chewco accounting charges
- Glisan’s Chewco role
R
- Raptor transactions
- Background to Raptor
- Diagram of Raptor
- Sherron Watkins’ assessment of Raptor I accounting
- Transaction summary
S
- Sabine pilot claim
- Sarbanes-Oxley act
- Skilling, Jeff
- Assurances to Enron board when resigning
- Creation of Gas bank
- Decision to join Enron
- Decision to resign
- Demand for MtM
- Enron (Draft) official resignation announcement
- Enron stock price performance during tenure as CEO
- Justification of mark-to-market accounting
W
- Watkins, Sherron
- approach to Ken Lay
- career prior to and at Enron
- decision to write anonymously to Ken Lay
- Raptor’s analysis
- text of draft anonymous letter to Ken Lay
- view of whistleblowers
- whistleblowers, Legal position of
- Woytek, David
- comment on MtM
- comment to Ken Lay on EOT irregularities
- Enron oil trading financial irregularities
- Memo on EOT financial irregularities
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