00

Restatement

2 entries

C

Chewco Investments L.P.

A special purpose entity created in 1997 to purchase CalPERS' stake in JEDI, whose accounting violations triggered Enron's $600 million restatement and precipitated the company's collapse.

J

JEDI Partnership

A joint venture between Enron and CalPERS that spawned Chewco Investments, whose accounting failures triggered a $600 million restatement and accelerated Enron's collapse.