Contents :

Net loss of IVSB RM63,005
Net tangible assets RM92,662
(based on last audited accounts as at 31 May 2000)

Particulars of liabilities to be assumed:

Creditors RM2,100,000
Amount Due to a Director RM2,800,000
Term Loan RM4,300,000
The amount of liabilities to be assumed is subject to a maximum of RM9,200,000.

Query Letter Contents :

We refer to your announcement dated 18 December 2000 in respect of the
aforesaid matter.
In this connection, kindly furnish the Exchange with the following additional
information for public release :-
(1) The net profit and net tangible assets of IVSB based on the last audited
accounts.
(2) Particulars of all liabilities to be assumed by Mega Pascal Berhad ("MPB")
arising from the Proposed Acquisition.
(3) The effect of the Proposed Acquisition on the earnings per share of MPB
Group for the financial year ending 31 December 2001.
(4) Whether the Proposed Acquisition is subject to the approval of the
shareholders.
(5) The vendors' original cost of investment and date of investment in IVSB.

Kindly furnish the Exchange with your reply within two (2) market days from the
date hereof.

Yours faithfully

TAN YEW ENG
Senior Manager, Listing Operations
LPY/zm
copy to :- Securities Commission (via fax)