INDEX TO EXHIBITS Page 56 2 (a) Exchange Agreement and Plan of Merger, dated as of October 23, 1993, by and among Medical Composite Technology, Inc. ("MCT"), certain stockholders of MCT, Everest & Jennings International Ltd., BIL (Far East Holdings) Limited, and MCT Acquisition Corp., which was filed as Exhibit 2(a) to Form 8-K filed on January 14, 1994, is hereby incorporated herein by reference. 56 (b) Plan of Merger, dated as of January 14, 1994, by and between MCT Acquisition Corp. and Medical Composite Technology, Inc., which was filed as Exhibit 2(b) to Form 8-K filed on January 14, 1994, is hereby incorporated herein by reference. 56 3 (a) Certificate of Incorporation, which was filed as Exhibit 3(a) to Annual Report on Form 10-K filed on March 27, 1992, is hereby incorporated herein by reference. 56 (b) Bylaws, which were filed as Exhibit 3(b) to Annual Report on Form 10-K filed on March 27, 1992, is hereby incorporated herein by reference. 86 (c)* Certificate of Amendment of Certificate of Incorporation, dated January 11, 1994. 56 10 (a) 1981 Employee Stock Option Plan, which was filed as Appendix I to the Proxy Statement filed April 7, 1981, is hereby incorporated herein by reference. 56 (b) Amendment No. 1 to 1981 Employee Stock Option Plan, effective as of November 12, 1981, which was filed as Exhibit 10(b) to Annual Report on Form 10-K filed on March 25, 1988, is hereby incorporated herein by reference. 56 (c) Amendment No. 2 to 1981 Employee Stock Option Plan, effective as of January 7, 1981, which was filed as Exhibit 10(c) to Annual Report on Form 10-K filed on March 25, 1988, is hereby incorporated herein by reference. 56 (d) Amendment No. 3 to 1981 Employee Stock Option Plan, effective as of January 1, 1987, which was filed as Exhibit 10(d) to Annual Report on Form 10-K filed on March 25, 1988, is hereby incorporated herein by reference. 56 (e) Amendment No. 4 to 1981 Employee Stock Option Plan, effective as of July 22, 1988, which was filed as Exhibit 10(e) to Annual Report on Form 10-K dated March 17, 1989, is hereby incorporated herein by reference. 56 (f) Retirement Plan for Employees of Everest & Jennings International Ltd., effective as of January 1, 1981, which was filed as Exhibit 10(e) to Annual Report on Form 10-K filed on March 25, 1988, is hereby incorporated herein by reference. 56 (g) Amendment to Retirement Plan for Employees of Everest & Jennings International Ltd., dated July 6, 1983, which was filed as Exhibit 10(f) to Annual Report on Form 10-K filed on March 25, 1988, is hereby incorporated herein by reference. 57 (h) Amendment No. 2 to Retirement Plan for Employees of Everest & Jennings International Ltd. dated October 14, 1985, which was filed as Exhibit 10(g) to Annual Report on Form 10-K filed on March 25, 1988, is hereby incorporated herein by reference. 57 (j) Amendment No. 3 to Retirement Plan for Employees of Everest & Jennings International Ltd. dated May 10, 1988, which was filed as Exhibit 10(i) to Annual Report on Form 10-K dated March 17, 1989, is hereby incorporated herein by reference. 57 (k) Amendment No. 4 to Retirement Plan for Employees of Everest & Jennings International Ltd. dated July 22, 1988, which was filed as Exhibit 10(j) to Annual Report on Form 10-K dated March 17, 1989, is hereby incorporated herein by reference. 57 (m) Description of Retirement Plan for Non-Employee Directors, effective June 1, 1987, which was filed as Exhibit 10(h) to Annual Report on Form 10-K filed on March 25, 1988, is hereby incorporated herein by reference. 57 (ab) Agreement of Merger dated as of May 27, 1987 between Everest & Jennings International and its wholly owned subsidiary, Everest & Jennings International Ltd., pursuant to which the Company changed its corporate domicile from California to Delaware, which was filed as Exhibit 10(t) to Annual Report on Form 10-K filed on March 25, 1988, is hereby incorporated herein by reference. 57 (ah) A Promissory Note from Everest & Jennings, Inc. to Industrial Equity (Pacific) Limited for $3,000,000 dated April 9, 1990, and Exhibit A to the Promissory Note, which was filed as Exhibit 10(ah) to Annual Report on Form 10-K dated June 11, 1990, is hereby incorporated herein by reference. 57 (aj) A Guaranty from Everest & Jennings International Ltd. to Industrial Equity (Pacific) Limited dated April 9, 1990, which was filed as Exhibit 10(aj) to Annual Report on Form 10-K dated June 11, 1990, is hereby incorporated herein by reference. 57 (ak) A Deed of Trust and Assignment of Rents of certain real property dated April 9, 1990 executed by Everest & Jennings, Inc. in favor of Industrial Equity (Pacific) Limited, and a Legal Description as Exhibit A to the Deed of Trust, which was filed as Exhibit 10(ak) to Annual Report on Form 10-K dated June 11, 1990, is hereby incorporated herein by reference. 57 (al) A Guaranty from Everest & Jennings International Ltd. to Industrial Equity (Pacific) Limited dated June 21, 1990, which was filed as Exhibit 10(al) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 57 (am) The Promissory Note from Everest & Jennings International Ltd. to Industrial Equity (Pacific) Limited referred to in Exhibit 10(ah) above, and Exhibit A to the Promissory Note, modified to reflect a $6,000,000 principal balance due, which was filed as Exhibit 10(am) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 57 (an) 1990 Omnibus Stock Incentive Plan of Everest & Jennings International Ltd. dated November 2, 1990, which was filed as Exhibit 10(an) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 57 (ao) Amendment No. 5 to the Retirement Plan for Employees of Everest & Jennings International Ltd., which was filed as Exhibit 10(ao) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 58 (ap) Guarantee and Waiver, which was filed as Exhibit 10(ap) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 58 (aq) First Amended and Restated Credit Agreement, which was filed as Exhibit 10(aq) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 58 (ar) Amendment No. 1 to First Amended and Restated Credit Agreement, which was filed as Exhibit 10(ar) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 58 (as) Amendment No. 2 to First Amended and Restated Credit Agreement, which was filed as Exhibit 10(as) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 58 (at) Consent Agreement, which was filed as Exhibit 10(at) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 58 (au) Amended and Restated Note in the amount of $31,000,000.00, which was filed as Exhibit 10(au) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 58 (av) Security Agreement, which was filed as Exhibit 10(av) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 58 (aw) Long Form Deed of Trust and Assignment of Rents, which was filed as Exhibit 10(aw) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 58 (ax) Environmental Indemnity, which was filed as Exhibit 10(ax) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 58 (ay) Guaranty Agreement, which was filed as Exhibit 10(ay) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 58 (az) Pledge and Security Agreement, which was filed as Exhibit 10(az) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 58 (ba) Security Agreement among The Jennings Investment Co., Security Pacific National Bank and Industrial Equity (Pacific) Limited, which was filed as Exhibit 10(ba) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 58 (bb) Security Agreement among Ortopedia GmbH, Security Pacific National Bank and Industrial Equity (Pacific) Limited, which was filed as Exhibit 10(bb) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 58 (bc) Subordination Agreement regarding Smith & Davis Manufacturing Co., which was filed as Exhibit 10(bc) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 58 (bd) Subordination Agreement regarding Professional Securities Corporation, which was filed as Exhibit 10(bd) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 59 (be) Subordination Agreement regarding Metal Products Group, which was filed as Exhibit 10(be) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 59 (bf) Subordination Agreement regarding Everest & Jennings Canadian Limited, which was filed as Exhibit 10(bf) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 59 (bg) Subordination Agreement regarding The Jennings Investment Co., which was filed as Exhibit 10(bg) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 59 (bh) Subordination Agreement regarding Everest & Jennings de Mexico S.A. de C.V., which was filed as Exhibit 10(bh) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 59 (bi) Debt Restructure Agreement, which was filed as Exhibit 10(bi) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 59 (bj) Amendment No. 1 to Debt Restructure Agreement, which was filed as Exhibit 10(bj) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 59 (bk) Supplement to Debt Restructure Agreement, which was filed as Exhibit 10(bk) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 59 (bl) Amended and Restated Promissory Note in the amount of $6,931,069.00, which was filed as Exhibit 10(bl) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 59 (bm) Amended and Restated 9% Subordinated Convertible Note in the amount of $9,247,430.00, which was filed as Exhibit 10(bm) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 59 (bn) Termination Agreement, which was filed as Exhibit 10(bn) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 59 (bo) Amended and Restated Deed of Trust, which was filed as Exhibit 10(bo) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 59 (bp) Guaranty Agreement, which was filed as Exhibit 10(bp) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 59 (bq) Environmental Indemnity, which was filed as Exhibit 10(bq) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 59 (br) Intercreditor and Subordination Agreement, which was filed as Exhibit 10(br) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 59 (bs) Offer and Election Agreement with Dianne J. Jennings, which was filed as Exhibit 10(bs) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 60 (bt) Offer and Election Agreement with David D. Jennings, which was filed as Exhibit 10(bt) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 60 (bu) Offer and Election Agreement with Elizabeth A. Jennings as Trustee of the Gerald M. Jennings and Elizabeth A. Jennings Revocable Survivors Trust, which was filed as Exhibit 10(bu) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 60 (bv) Offer and Election Agreement with Elizabeth A. Jennings as Trustee of the Gerald M. Jennings and Elizabeth A. Jennings Irrevocable Family Trust, which was filed as Exhibit 10(bv) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 60 (bw) Offer and Election Agreement with Sybil M. Jennings as Trustee of the Harry and Sybil Jennings Family Residual Trust, which was filed as Exhibit 10(bw) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 60 (bx) Offer and Election Agreement with Sybil M. Jennings as Trustee of the Harry and Sybil Jennings Family Survivors Trust, which was filed as Exhibit 10(bx) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 60 (by) Master Agreement (Notarial Deed 422/91 Dr. Staats) consisting of Shareholders Agreement, Articles of Association, Purchase Agreement, Option Agreement and Miscellaneous (original German and English translation), which was filed as Exhibit 10(by) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 60 (bz) Assignment of Shares (Notarial Deed 426/91 Dr. Staats) (original German and English translation), which was filed as Exhibit 10(bz) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 60 (ca) Cross-Distributorship Agreement, which was filed as Exhibit 10(ca) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 60 (cb) Termination Agreement between Everest & Jennings International Ltd. and Raymond V. Thomas, which was filed as Exhibit 10(cb) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 60 (cc) Stipulation for Entry of Arbitration Award between Everest & Jennings International Ltd., BIL (Far East Holdings) Limited and Whitney A. McFarlin, which was filed as Exhibit 10(cc) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 60 (cd) Settlement Agreement and Release among Everest & Jennings International Ltd., Barre L. Rorabaugh and James H. Farren, which was filed as Exhibit 10(cd) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 60 (ce) Incentive Stock Option Agreement between Everest & Jennings International Ltd. and Warren J. Nelson, which was filed as Exhibit 10(ce) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 60 (cf) Non-Qualified Stock Option Agreement between Everest & Jennings International Ltd. and Robert C. Sherburne, which was filed as Exhibit 10(cf) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 61 (cg) Incentive Stock Option Agreement between Everest & Jennings International Ltd. and Barre L. Rorabaugh, which was filed as Exhibit 10(cg) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 61 (ch) Incentive Compensation Agreement between The Jennings Investment Co. and Dr. Eckhard Hundhausen, which was filed as Exhibit 10(ch) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 61 (ci) Supplement to Geschaftsfuhrungs Contract among Everest & Jennings International Ltd., Ortopedia GmbH and Dr. Eckhard Hundhausen, which was filed as Exhibit 10(ci) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 61 (cj) $3,000,000 Promissory Note dated April 3, 1992 made by the Company and payable to BIL previously filed as Exhibit 10(cj) to the Company's Form 8 Amendment to Application or Report dated May 22, 1992, amending Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 61 (ck) $3,000,000 Promissory Note dated May 5, 1992 made by the Company and payable to BIL, which was filed as Exhibit 10(ck) to Quarterly Report on Form 10-Q dated August 14, 1992, is hereby incorporated herein by reference. 61 (cl) $1,000,000 Promissory Note dated May 19, 1992 made by the Company and payable to BIL, which was filed as Exhibit 10(cl) to Quarterly Report on Form 10-Q dated August 14, 1992, is hereby incorporated herein by reference. 61 (cm) $1,000,000 Promissory Note dated June 4, 1992 made by the Company and payable to BIL, which was filed as Exhibit 10(cm) to Quarterly Report on Form 10-Q dated August 14, 1992, is hereby incorporated herein by reference. 61 (cn) $1,000,000 Promissory Note dated June 11, 1992 made by the Company and payable to BIL, which was filed as Exhibit 10(cn) to Quarterly Report on Form 10-Q dated August 14, 1992, is hereby incorporated herein by reference. 61 (co) $1,000,000 Promissory Note dated June 26, 1992 made by the Company and payable to BIL, which was filed as Exhibit 10(co) to Quarterly Report on Form 10-Q dated August 14, 1992, is hereby incorporated herein by reference. 61 (cp) $1,000,000 Promissory Note dated July 10, 1992 made by the Company and payable to BIL, which was filed as Exhibit 10(cp) to Quarterly Report on Form 10-Q dated August 14, 1992, is hereby incorporated herein by reference. 61 (cq) $1,000,000 Promissory Note dated July 16, 1992 made by the Company and payable to BIL, which was filed as Exhibit 10(cq) to Quarterly Report on Form 10-Q dated August 14, 1992, is hereby incorporated herein by reference. 61 (cr) $1,000,000 Promissory Note dated July 30, 1992 made by the Company and payable to BIL, which was filed as Exhibit 10(cr) to Quarterly Report on Form 10-Q dated August 14, 1992, is hereby incorporated herein by reference. 61 (cs) $1,000,000 Promissory Note dated August 31, 1992 made by the Company and payable to BIL, which was filed as Exhibit 10(cs) to Quarterly Report on Form 10-Q dated November 19, 1992, is hereby incorporated herein by reference. 62 (ct) $1,000,000 Promissory Note dated September 4, 1992 made by the Company and payable to BIL, which was filed as Exhibit 10(ct) to Quarterly Report on Form 10-Q dated November 19, 1992, is hereby incorporated herein by reference. 62 (cu) $2,000,000 Promissory Note dated September 11, 1992 made by the Company and payable to BIL, which was filed as Exhibit 10(cu) to Quarterly Report on Form 10-Q dated November 19, 1992, is hereby incorporated herein by reference. 62 (cv) $1,000,000 Promissory Note dated October 1, 1992 made by the Company and payable to BIL, which was filed as Exhibit 10(cv) to Quarterly Report on Form 10-Q dated November 19, 1992, is hereby incorporated herein by reference. 62 (cw) $1,000,000 Promissory Note dated November 4, 1992 made by the Company and payable to BIL, which was filed as Exhibit 10(cw) to Quarterly Report on Form 10-Q dated November 19, 1992, is hereby incorporated herein by reference. 62 (cx) $1,000,000 Promissory Note dated November 12, 1992 made by the Company and payable to BIL, which was filed as Exhibit 10(cx) to Quarterly Report on Form 10-Q dated November 19, 1992, is hereby incorporated herein by reference. 62 (cy) Standard Offer, Agreement and Escrow Instructions for Purchase of Real Estate dated as of June 5, 1992 for the sale of the corporate headquarters and principal manufacturing facility in Camarillo, California, which was filed as Exhibit 10(cy) to Current Report on Form 8-K dated November 19, 1992, is hereby incorporated herein by reference. 62 (cz) Amendment to Standard Offer, Agreement and Escrow Instructions for Purchase of Real Estate dated as of October 8, 1992 and Exhibits 1 and 2 thereto, which was filed as Exhibit 10(cz) to Current Report on Form 8-K dated November 19, 1992, is hereby incorporated herein by reference. 62 (da) Amendment No. 2 to First Amended and Restated Credit Agreement between the Company and BIL, dated February 21, 1992 and filed as Exhibit 10(da) to Annual Report on Form 10-K dated April 9, 1993, is hereby incorporated herein by reference. 62 (db) Consent Agreement dated February 21, 1992 between the Company and BIL and filed as Exhibit 10(db) to Annual Report on Form 10-K dated April 9, 1993, is hereby incorporated herein by reference. 62 (dc) Termination Agreement dated July 31, 1992 between the Company and Warren J. Nelson and filed as Exhibit 10(dc) to Annual Report on Form 10-K dated April 9, 1993, is hereby incorporated herein by reference. 62 (dd) Revolving Credit Agreement dated September 30, 1992 between Everest & Jennings, Inc. and The Hongkong and Shanghai Banking Corporation Limited and filed as Exhibit 10(dd) to Annual Report on Form 10-K dated April 9, 1993, is hereby incorporated herein by reference. 62 (de) Purchase and Sale Agreement, Ortopedia Holding GmbH, dated November 20, 1992 and filed as Exhibit 10(de) to Annual Report on Form 10-K dated April 9, 1993, is hereby incorporated herein by reference. 63 (df) $1,500,000 Promissory Note dated December 7, 1992 made by the Company and payable to BIL and filed as Exhibit 10(df) to Annual Report on Form 10-K dated April 9, 1993, is hereby incorporated herein by reference. 63 (dg) $1,000,000 Promissory Note dated December 22, 1992 made by the Company and payable to BIL and filed as Exhibit 10(dg) to Annual Report on Form 10-K dated April 9, 1993, is hereby incorporated herein by reference. 63 (dh) $1,500,000 Promissory Note dated December 30, 1992 made by the Company and payable to BIL and filed as Exhibit 10(dh) to Annual Report on Form 10-K dated April 9, 1993, is hereby incorporated herein by reference. 63 (di) $1,000,000 Promissory Note dated January 8, 1993 made by the Company and payable to BIL and filed as Exhibit 10(di) to Annual Report on Form 10-K dated April 9, 1993, is hereby incorporated herein by reference. 63 (dj) $2,000,000 Promissory Note dated January 13, 1993 made by the Company and payable to BIL and filed as Exhibit 10(dj) to Annual Report on Form 10-K dated April 9, 1993, is hereby incorporated herein by reference. 63 (dk) $2,000,000 Promissory Note dated January 21, 1993 made by the Company and payable to BIL and filed as Exhibit 10(dk) to Annual Report on Form 10-K dated April 9, 1993, is hereby incorporated herein by reference. 63 (dl) $2,000,000 Promissory Note dated January 28, 1993 made by the Company and payable to BIL and filed as Exhibit 10(dl) to Annual Report on Form 10-K dated April 9, 1993, is hereby incorporated herein by reference. 63 (dm) $1,000,000 Promissory Note dated January 29, 1993 made by Smith & Davis Manufacturing Company to BIL, amending original Note dated December 23, 1992 and filed as Exhibit 10(dm) to Annual Report on Form 10-K dated April 9, 1993, is hereby incorporated herein by reference. 63 (dn) First Amendment to Accounts Financing Agreement (Security Agreement) dated January 29, 1993 between Smith & Davis Manufacturing Company and Congress Financial Corporation and filed as Exhibit 10(dn) to Annual Report on Form 10-K dated April 9, 1993, is hereby incorporated herein by reference. 63 (do) Promissory Note dated January 29, 1993 between the Company and the Retirement Plan for Employees of Everest & Jennings International Ltd. and filed as Exhibit 10(do) to Annual Report on Form 10-K dated April 9, 1993, is hereby incorporated herein by reference. 63 (dp) First Amendment dated February 5, 1993 to Revolving Credit Agreement between Everest & Jennings, Inc. and The Hongkong and Shanghai Banking Corporation Limited and filed as Exhibit 10(dp) to Annual Report on Form 10-K dated April 9, 1993, is hereby incorporated herein by reference. 63 (dq) $2,251,198.58 Promissory Note dated February 8, 1993 made by the Company and payable to Heritage Pullman Bank & Trust and filed as Exhibit 10(dq) to Annual Report on Form 10-K dated April 9, 1993, is hereby incorporated herein by reference. 64 (dr) $1,000,000 Promissory Note dated February 11, 1993 made by the Company and payable to BIL and filed as Exhibit 10(dr) to Annual Report on Form 10-K dated April 9, 1993, is hereby incorporated herein by reference. 64 (ds) $1,000,000 Promissory Note dated February 23, 1993 made by the Company and payable to BIL and filed as Exhibit 10(ds) to Annual Report on Form 10-K dated April 9, 1993, is hereby incorporated herein by reference. 64 (dt) $1,000,000 Promissory Note dated March 2, 1993 made by the Company and payable to BIL and filed as Exhibit 10(dt) to Annual Report on Form 10-K dated April 9, 1993, is hereby incorporated herein by reference. 64 (du) $1,000,000 Promissory Note dated March 11, 1993 made by the Company and payable to BIL and filed as Exhibit 10(du) to Annual Report on Form 10-K dated April 9, 1993, is hereby incorporated herein by reference. 64 (dv) $1,000,000 Promissory Note dated March 22, 1993 made by the Company and payable to BIL and filed as Exhibit 10(dv) to Annual Report on Form 10-K dated April 9, 1993, is hereby incorporated herein by reference. 64 (dw) Second Amendment dated March 30, 1993 to Revolving Credit Agreement between Everest & Jennings, Inc. and The Hongkong and Shanghai Banking Corporation Limited and filed as Exhibit 10(dw) to Annual Report on Form 10-K dated April 9, 1993, is hereby incorporated herein by reference. 64 (dx) $2,000,000 Promissory Note dated March 31, 1993 made by the Company and payable to BIL and filed as Exhibit 10(dx) to Annual Report on Form 10-K dated April 9, 1993, is hereby incorporated herein by reference. 64 (dy) Amendment No. 1 to Promissory Notes, dated March 29, 1993 and filed as Exhibit 10(dy) to Annual Report on Form 10-K dated April 9, 1993, is hereby incorporated herein by reference. 64 (dz) Amendment No. 1 to Amended and Restated Promissory Note, dated March 29, 1993 and filed as Exhibit 10(dz) to Annual Report on Form 10-K dated April 9, 1993, is hereby incorporated herein by reference. 64 (ea) Amendment No. 3 to First Amended and Restated Credit Agreement, dated March 29, 1993 and filed as Exhibit 10(ea) to Annual Report on Form 10-K dated April 9, 1993, is hereby incorporated herein by reference. 64 (eb) $1,300,000 Promissory Note dated April 13, 1993 made by the Company and payable to BIL and filed as Exhibit 10(eb) to Quarterly Report on Form 10-Q for the Quarterly Period Ended March 31, 1993, is hereby incorporated herein by reference. 64 (ec) $1,000,000 Promissory Note dated April 22, 1993 made by the Company and payable to BIL and filed as Exhibit 10(ec) to Quarterly Report on Form 10-Q for the Quarterly Period Ended March 31, 1993, is hereby incorporated herein by reference. 64 (ed) $3,500,000 Promissory Note dated April 30, 1993 made by the Company and payable to BIL and filed as Exhibit 10(ed) to Quarterly Report on Form 10-Q for the Quarterly Period Ended March 31, 1993, is hereby incorporated herein by reference. 65 (ee) Equipment Purchase Agreement dated April 9, 1993 by and between the Company and Sentry Financial Corporation, filed as Exhibit 10(ee) to Quarterly Report on Form 10-Q for the Quarterly Period Ended June 30, 1993, is hereby incorporated herein by reference. 65 (ef) Master Lease dated April 9, 1993 by and between the Company and Steego Corporation, filed as Exhibit 10(ef) to Quarterly Report on Form 10-Q for the Quarterly Period Ended June 30, 1993, is hereby incorporated herein by reference. 65 (eg) $1,000,000 Promissory Note dated May 28, 1993 made by the Company and payable to BIL, filed as Exhibit 10(eg) to Quarterly Report on Form 10-Q for the Quarterly Period Ended June 30, 1993, is hereby incorporated herein by reference. 65 (eh) $1,000,000 Promissory Note dated June 14, 1993 made by the Company and payable to BIL, filed as Exhibit 10(eh) to Quarterly Report on Form 10-Q for the Quarterly Period Ended June 30, 1993, is hereby incorporated herein by reference. 65 (ei) $500,000 Promissory Note dated June 22, 1993 made by the Company and payable to BIL, filed as Exhibit 10(ei) to Quarterly Report on Form 10-Q for the Quarterly Period Ended June 30, 1993, is hereby incorporated herein by reference. 65 (ej) Amendment No. 2 to Promissory Notes, dated June 30, 1993, filed as Exhibit 10(ej) to Quarterly Report on Form 10-Q for the Quarterly Period Ended June 30, 1993, is hereby incorporated herein by reference. 65 (ek) Amendment No. 2 to Amended and Restated Promissory Note, dated June 30, 1993, filed as Exhibit 10(ek) to Quarterly Report on Form 10-Q for the Quarterly Period Ended June 30, 1993, is hereby incorporated herein by reference. 65 (el) Amendment No. 4 to First Amended and Restated Credit Agreement, dated June 30, 1993, filed as Exhibit 10(el) to Quarterly Report on Form 10-Q for the Quarterly Period Ended June 30, 1993, is hereby incorporated herein by reference. 65 (em) $1,500,000 Promissory Note dated July 1, 1993 made by the Company and payable to BIL, filed as Exhibit 10(em) to Quarterly Report on Form 10-Q for the Quarterly Period Ended June 30, 1993, is hereby incorporated herein by reference. 65 (en) $2,500,000 Promissory Note dated July 14, 1993 made by the Company and payable to BIL, filed as Exhibit 10(en) to Quarterly Report on Form 10-Q for the Quarterly Period Ended June 30, 1993, is hereby incorporated herein by reference. 65 (eo) $1,000,000 Promissory Note dated August 18, 1993 made by the Company and payable to BIL, filed as Exhibit 10(eo) to Quarterly Report on Form 10-Q for the Quarterly Period Ended September 30, 1993, is hereby incorporated herein by reference. 65 (ep) $2,000,000 Promissory Note dated August 30, 1993 made by the Company and payable to BIL, filed as Exhibit 10(ep) to Quarterly Report on Form 10-Q for the Quarterly Period Ended September 30, 1993, is hereby incorporated herein by reference. 65 (eq) $1,800,000 Promissory Note dated September 21, 1993 made by the Company and payable to BIL, filed as Exhibit 10(eq) to Quarterly Report on Form 10-Q for the Quarterly Period Ended September 30, 1993, is hereby incorporated herein by reference. 66 (er) Third Amendment to Revolving Credit Agreement dated September 30, 1993 by and between E&J Inc. and The Hongkong and Shanghai Banking Corporation Limited, filed as Exhibit 10(er) to Quarterly Report on Form 10-Q for the Quarterly Period Ended September 30, 1993, is hereby incorporated herein by reference. 66 (es) Debt Conversion Agreement dated September 30, 1993 by and among the Company, E&J Inc., BIL and the Jennings Investment Co, filed as Exhibit 10(es) to Quarterly Report on Form 10-Q for the Quarterly Period Ended September 30, 1993, is hereby incorporated herein by reference. 66 (et) Convertible Promissory Note -- Common Stock dated September 30, 1993, filed as Exhibit 10(et) to Quarterly Report on Form 10-Q for the Quarterly Period Ended September 30, 1993, is hereby incorporated herein by reference. 66 (eu) Convertible Promissory Note -- Preferred Stock dated September 30, 1993, filed as Exhibit 10(eu) to Quarterly Report on Form 10-Q for the Quarterly Period Ended September 30, 1993, is hereby incorporated herein by reference. 66 (ev) Revolving Promissory Note dated September 30, 1993 made by the Company and E&J Inc. and payable to BIL, filed as Exhibit 10(ev) to Quarterly Report on Form 10-Q for the Quarterly Period Ended September 30, 1993, is hereby incorporated herein by reference. 66 (ew) Security Agreement dated September 30, 1993 by and among the Company, E&J Inc. and BIL, filed as Exhibit 10(ew) to Quarterly Report on Form 10-Q for the Quarterly Period Ended September 30, 1993, is hereby incorporated herein by reference. 66 (ex) Registration Rights Agreement dated September 30, 1993 by and between the Company and BIL, filed as Exhibit 10(ex) to Quarterly Report on Form 10-Q for the Quarterly Period Ended September 30, 1993, is hereby incorporated herein by reference. 66 (ey) Fourth Amendment to Revolving Credit Agreement dated October 8, 1993 by and between E&J Inc. and The Hongkong and Shanghai Banking Corporation Limited, filed as Exhibit 10(ey) to Quarterly Report on Form 10-Q for the Quarterly Period Ended September 30, 1993, is hereby incorporated herein by reference. 66 18 Letter Re Change in Accounting Principles, filed as Exhibit 18 to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 88 22* Subsidiaries of the Registrant. 66 24 (a) Consent of Deloitte & Touche dated April 4, 1991 with respect to S-8 Registration Statement, filed as Exhibit 24 to Annual Report on Form 10-K dated April 11, 1991, is hereby incorporated herein by reference. 66 (b) Consent of Deloitte & Touche with respect to S-8 Registration Statement filed as Exhibit 24(a) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 66 (c) Consent of Price Waterhouse with respect to S-8 Registration Statement, filed as Exhibit 24(b) to Annual Report on Form 10-K dated March 27, 1992, is hereby incorporated herein by reference. 67 (d) Consent of Deloitte & Touche dated April 13, 1993 with respect to S-8 Registration Statement, filed as Exhibit 24(d) to Quarterly Report on Form 10-Q for the Quarterly Period Ended September 30, 1993, is hereby incorporated herein by reference. 67 (e) Consent of Price Waterhouse dated April 14, 1993 with respect to S-8 Registration Statement, filed as Exhibit 24(e) to Quarterly Report on Form 10-Q for the Quarterly Period Ended September 30, 1993, is hereby incorporated herein by reference. 89 (f)* Consent of Price Waterhouse dated March 30, 1994 with respect to S-8 Registration Statement. * Filed herewith in this Annual Report on Form 10-K