"There are no accounting issues, no trading issues, no reserve issues, no previously unknown problem issues"

This quote by Kenneth Lay is describing the financial state of the company he was leading at the time. He is saying that there are no concerns with the business's accounting, trading, reserves, or any other formerly unknown problems. This statement implies that the business is in a good financial state which there are no significant problems that require to be dealt with. It is likely that Lay was attempting to assure investors and the general public that the company remained in an excellent financial position which there were no significant concerns that could impact the business's efficiency. This quote is a testament to Lay's confidence in the business's monetary state and his dedication to ensuring that the company was in a great position.