LOTUS DEVELOPMENT CORP 10-K

LOTUS DEVELOPMENT CORP 1994 10-K

THIRD RESTATED CRETIFICATE OF INCORPORATION

BY-LAWS OF LOTUS DEVELOPMENT CORP.

MULTICURRENCY REVOLVING CREDIT AGREEMENT

1986 STOCK OPTION PLAN FOR NON-EMPLOYEE DIRECTORS

LEASE

FIRST AMENDMENT TO LEASE

CERTIFICATE OF ASSISTANT SECRETARY

COMPUTATION OF PER SHARE EARNINGS

LOTUS 1994 ANNUAL REPORT TO SHAREHOLDERS

SUBSIDIARIES OF THE REGISTRANT

EXHIBIT 23 - CONSENT OF INDEPENDENT ACCOUNTANTS

FINANCIAL DATA SCHEDULE