INDEPENDENT ADVICE CIRCULAR IN RELATION TO THE UNCONDITIONAL MANDATORY TAKE-OVER OFFER BY SIPP POWER SDN BHD ("OFFEROR") THROUGH MAYBANK INVESTMENT BANK BERHAD TO ACQUIRE ALL THE REMAINING ORDINARY SHARES IN RANHILL UTILITIES BERHAD NOT ALREADY OWNED BY THE OFFEROR AND YTL POWER INTERNATIONAL BERHAD ("ULTIMATE OFFEROR") AND PERSONS ACTING IN CONCERT WITH THE OFFEROR AND THE ULTIMATE OFFEROR ("OFFER SHARES") FOR A CASH OFFER PRICE OF RM0.995 PER OFFER SHARE ("OFFER")