Jim and Gary,   I would change the $64 million to $45.6 million for Rate & Currency.
The $45.6 is after consideration of the collateral posted for GSCM.
I have not included CIBS and J. Aaron which will require more time because it includes trading positions from several other Enron groups and significant collateral has been posted.
If you do want to include, I would list as 3.3 using a pro-rata spread of the collateral and list separately as harder to get.
We have other positive position where Enron is net negative or more collateral has been posted (e.g JPM).
The Broker Deposit number for Equity Trading should be removed.
We only have about 160,000 left to get back currently.
Sheila    $ in millions	Rate & Currency 					 	MTM and					 	Net A/R and A/P		Net			 						 Goldman Capital Makets	34.8	17.2  collateral; 50% attibuted to R&C; 50% to weather	26.3			 RBC	14.2		14.2			 SEB	4.2		4.2			 WLB	0.9		0.9			 Subtotal	54.1		45.6			 						 CIBC	2.0	collateral posted 9.9	Total Enron postion Est.
37.5			 J. Aaron	4.8	collateral posted 11.2	Total Enron postion Est.
17.9			 Subtotal	6.8					 						 Postive R&C total with Positive Enron Total	60.9

Rate & Currency $45.6 million
Jim and Gary, I would change the <CUR><NUMBER> million to <CUR><NUMBER> million for Rate & Currency.
The <CUR><NUMBER> is after consideration of the collateral posted for GSCM.
I have not included CIBS and J. Aaron which will require more time because it includes trading positions from several other <COMPANY> groups and significant collateral has been posted.
If you do want to include, I would list as <NUMBER> using a pro-rata spread of the collateral and list separately as harder to get.
We have other positive position where <COMPANY> is net negative or more collateral has been posted (e.g JPM).
The Broker Deposit number for Equity Trading should be removed.
We only have about <NUMBER> left to get back currently.
Sheila <CUR> in millions Rate & Currency MTM and Net A/R and A/P Net Goldman Capital Makets <NUMBER> <NUMBER> collateral; <NUMBER>% attibuted to R&C; <NUMBER>% to weather <NUMBER> RBC <NUMBER> <NUMBER> SEB <NUMBER> <NUMBER> WLB <NUMBER> <NUMBER> Subtotal <NUMBER> <NUMBER> CIBC <NUMBER> collateral posted <NUMBER> Total <COMPANY> postion Est.
<NUMBER> J. Aaron <NUMBER> collateral posted <NUMBER> Total <COMPANY> postion Est.
<NUMBER> Subtotal <NUMBER> Postive R&C total with Positive <COMPANY> Total <NUMBER>
separately harder list number using millions rate currency cur positive position company groups significant aaron require time collateral posted gscm