EXHIBIT 2 page 1 of 1

DISCLOSURE

SECTION X. New Subsidiary Issuances of Securities to Nonaffiliates

As of September 30, 2004

Entergy-Koch, LP disclosure:

1. Name of Subsidiary: Entergy-Koch, LP
2. Book value of Entergy's investment account in the subsidiary: $1,076,072,904
3. Balance sheet account where the investment and the cost of the investment are booked:

- Investment in subsidiary - $504,712,250

4. The amount invested in the subsidiary by Entergy: $504,712,250
5. Type of entity: a limited partnership
6. Percentage owned by Entergy: 50% through various 100% owned subsidiaries
7. Name and percentage of other non-Entergy owners: Koch Energy, Inc.-50%
8. Purpose of investment in the subsidiary: to own interest in energy-related businesses
9. Amounts and types of securities to be issued by the subsidiary:

• Up to $230 million aggregate principal amount of notes under a 364-Day Credit Agreement with $ 0 issued and outstanding as of September 30, 2004

• Up to $105 million aggregate principal amount of notes under a Five-Year Term Credit Agreement with $ 0 issued and outstanding as of September 30, 2004