INDEPENDENT ADVICE CIRCULAR TO THE SHAREHOLDERS OF GHL SYSTEMS BERHAD IN RELATION TO THE UNCONDITIONAL MANDATORY TAKE-OVER OFFER BY NTT DATA JAPAN CORPORATION THROUGH CIMB INVESTMENT BANK BERHAD TO ACQUIRE ALL THE REMAINING ORDINARY SHARES IN GHL SYSTEMS BERHAD NOT ALREADY HELD BY NTT DATA JAPAN CORPORATION ("OFFER SHARES") AT A CASH CONSIDERATION OF RM1.08 PER OFFER SHARE ("OFFER")