Approval of Qualified Person for the Purposes of Section 402 of the Companies Act 1955 Pursuant to section 402 of the Companies Act 1955, I hereby approve Mark John Waterhouse, chartered accountant and audit partner in the firm of Youngman Waterhouse, Sydney, New South Wales, Australia to be a qualified person for the purposes of that section in respect of the accounts of Garuda Orient Holdings Pty Limited - New Zealand Branch. Dated at Wellington this 30th day of May 1994. D. A. M. GRAHAM, Minister of Justice.