CIRCULAR TO SHAREHOLDERS IN RELATION TO: PART A - SUBSIDIARY OF LAND AND GENERAL BERHAD (L&G), AND LOW GAY TECK, A DIRECTOR OF L&G, TO DEVELOP A PARCEL OF 99-YEAR LEASEHOLD LAND HELD UNDER PAJAKAN NEGERI 117584, LOT 5240, PEKAN DESA PUCHONG, DAERAH PETALING, NEGERI SELANGOR MEASURING APPROXIMATELY 14,366.353 SQUARE METRES VIA FORWARD VICTORY SDN BHD (FORMERLY KNOWN AS BILLION MEGASTAR SDN BHD) (PROPOSED BUSINESS VENTURE) PART B - INDEPENDENT ADVICE LETTER FROM ASIA EQUITY RESEARCH SDN BHD TO THE NON-INTERESTED SHAREHOLDERS OF L&G IN RELATION TO THE PROPOSED BUSINESS VENTURE