Statutory Declaration

pursuant to section 169(16) of the Companies Act, 1965

I, Ong Chay Seng, the officer primarily responsible for the financial management of Yeo Hiap Seng (Malaysia) Berhad, do solemnly and sincerely declare that the financial statements set out on pages 34 to 66 are, in my opinion, correct and I make this solemn declaration conscientiously believing the same to be true, and by virtue of the provisions of the Statutory Declarations Act, 1960.

__________________________________________________

ONG CHAY SENG

Subscribed and solemnly declared by the abovenamed Ong Chay Seng

At: Petaling Jaya

On: 28 February 2005

Before me:

G. VIJAYAN @ BASKARAN PPN

COMMISSIONER FOR OATH