EXHIBIT 99

PacifiCorp
Pro Forma Financial Information

The Company has filed applications with the Federal Energy Regulatory Commission ("FERC") and the state commissions where approval is required to implement an internal corporate restructuring. The applications have been approved by the FERC and all of the required states except California. The proposed restructuring would transfer all of the PacifiCorp common stock presently held by NA General Partnership to PacifiCorp Holdings, Inc. ("PHI") (a wholly owned subsidiary of NA General Partnership).

The proposed transfer will facilitate the further separation of the Company's non-utility operations from its regulated utility operations. In connection with the proposed restructuring, the Company intends to transfer the Company's ownership of PacifiCorp Group Holdings Company ("Holdings"), a directly owned subsidiary of the Company, to PHI.

The Company's unaudited pro forma condensed consolidated financial statements give effect to the transfer of Holdings as if such transaction had occurred, for the statements of consolidated (loss) income for the year ended March 31, 2001, and for the six months ended September 30, 2001, as of April 1, 2000 and for the consolidated balance sheet as of September 30, 2001. The effect of the transfer on the consolidated financial statements of PacifiCorp is to eliminate the assets, liabilities and results of operations of Holdings and its subsidiaries and to reduce the equity of PacifiCorp by the amount of its investment in Holdings.

These unaudited pro forma condensed consolidated financial statements should be read in conjunction with the financial statements and notes in the Company's 2001 Annual Report on Form 10-K. The pro forma information shown is not necessarily indicative of the results that would have been reported had such events actually occurred on the dates specified, nor is it indicative of the Company's future results.

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Pro Forma Condensed Consolidated Statement of Income
For the Year Ended March 31, 2001
(Millions of Dollars)
(Unaudited)

	Historical
	Consolidated PacifiCorp	PacifiCorp Group Holdings Co.	Eliminations of Affiliated Amounts	PacifiCorp Pro Forma
REVENUES	$5,056.7	$ (498.8)	$      -	$4,557.9
EXPENSES   Purchased power   Other operations and maintenance   Depreciation and amortization   Administrative and general   Taxes, other than income taxes   TOTAL Other operating income Loss on sale of Australia   electric operation	2,636.0  1,196.2  429.0  200.8    100.3  4,562.3  30.6   (184.2)	(157.6) (169.5) (39.9) (72.3)    (2.8) (442.1) -    184.2	-  -  -  -        -  -  -        -	2,478.4  1,026.7  389.1  128.5     97.5  4,120.2  30.6        -
INCOME FROM OPERATIONS	340.8	127.5	-	468.3
INTEREST EXPENSE AND OTHER   Interest expense   Interest capitalized   ScottishPower merger costs   Other (income)/expense - net   TOTAL	290.4  (12.9) 9.3    (38.2)   248.6	(46.6) -  -     41.6     (5.0)	8.9  -  -     (8.9)       -	252.7  (12.9) 9.3     (5.5)   243.6
Income from continuing operations   before income taxes Income tax expense	92.2    180.4	132.5    (89.2)	-        -	224.7     91.2
(LOSS) INCOME FROM CONTINUING   OPERATIONS	$  (88.2)	$  221.7	$      -	$  133.5

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Pro Forma Condensed Consolidated Statement of Income
For the Six Months Ended September 30, 2001
(Millions of Dollars)
(Unaudited)

	Historical
	Consolidated PacifiCorp	PacifiCorp Group Holdings Co.	Eliminations of Affiliated Amounts	PacifiCorp Pro Forma
REVENUES	$2,525.8	$   (9.9)	$      -	$2,515.9
EXPENSES   Purchased power   Other operations and maintenance   Depreciation and amortization   Administrative and general   Taxes, other than income taxes   Unrealized gain on SFAS No.     133 - derivative instruments   TOTAL Gain on sale of Australian   electric operations	1,503.4  529.9  199.9  119.5  43.3   (150.0) 2,246.0     27.4	-  (2.1) (1.7) (3.2) (0.1)       -     (7.1)   (27.4)	-  -  -  -  -        -        -        -	1,503.4  527.8  198.2  116.3  43.2   (150.0) 2,238.9        -
INCOME FROM OPERATIONS	307.2	(30.2)	-	277.0
INTEREST EXPENSE AND OTHER   Interest expense   Interest capitalized   Other (income)/expense - net   TOTAL	107.4  (4.4)   (28.0)    75.0	(0.3) -     33.5     33.2	3.6  -     (3.6)       -	110.7  (4.4)     1.9    108.2
Income from continuing operations   before income taxes Income tax expense	232.2     98.1	(63.4)   (31.2)	-        -	168.8     66.9
INCOME FROM CONTINUING OPERATIONS	$  134.1	$  (32.2)	$      -	$  101.9

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Pro Forma Condensed Consolidated Balance Sheet
September 30, 2001
(Millions of Dollars)
(Unaudited)

	Historical
	Consolidated PacifiCorp	PacifiCorp Group Holdings Co.	Eliminations of Affiliated Balances	PacifiCorp Pro Forma
ASSETS   Current Assets   Property, Plant and Equipment   Accumulated Depreciation     and Amortization   Other Assets     Total Assets	$ 1,094.0  12,877.9  (4,954.9)  2,114.8  $11,131.8	$  (849.1) (40.2) 13.5    (257.8) $(1,133.6)	$  489.8  -  -        -  $  489.8	$   734.7  12,837.7  (4,941.4)  1,857.0  $10,488.0
LIABILITIES, REDEEMABLE   PREFERRED STOCK AND   SHAREHOLDERS' EQUITY   Current Liabilities   Deferred Credits   Long-Term Debt   Guaranteed Preferred     Beneficial Interests in     Company's Junior     Subordinated Debentures   Preferred Stock Subject to     Mandatory Redemption   Preferred Stock   Common Equity     Total Liabilities,       Redeemable Preferred Stock       and Shareholders' Equity	$ 1,673.7  2,807.4  2,776.8  341.4  74.1  41.3   3,417.1  $11,131.8	$  (318.4) (181.0) (6.5) -  -  -    (627.7) $(1,133.6)	$  489.8  -  -  -  -  -        -  $  489.8	$ 1,845.1  2,626.4  2,770.3  341.4  74.1  41.3   2,789.4  $10,488.0

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