Index

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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