CANADIAN POWER & SAIL LTD CARRERA PERFORMANCE YACHTS CALIFORNIA COMPONENT MAGNALUM COMPANY LTD BLACK PEARL BOATWORKS INC INTERNATIONAL MRNE LTD LITE CART CORP B & O ENTERPRISES BOJEAN BTYD&BLDRS INC AQUA CRAFT ENTERPRISES DERECKTOR-GOETZ YACHTS I M S MARINE INC