Holding(s) in Company

Acal PLC
19 December 2002

Acal plc (the "Company") received notice on 19 December 2002 that, for the
purposes of Part VI of the Companies Act 1985 (as amended) Prudential plc and
certain of its subsidiary companies have a notifiable interest in the issued
share capital of the Company as detailed below.

Percentage holdings are calculated using an issued share capital of 26,114,442 ORD GBP 0.05 shares
                        Registered Holder                                 Holding          %
Prudential plc                                                          3,228,106      12.36 Total Notifiable Interest
                        CHASE NOMS LTD                                     14,000
                        CLYDESDALE BK NOMS LTD (MGSC)                     223,973
                        CLYDESDALE BK NOMS LTD MGB                      1,857,980
                        CLYDESDALE BK NOMS LTD MGF                        344,053
                        CLYDESDALE BK NOMS LTD MGT                          2,100
                        PRUCLT HSBC GIS NOM (UK) PAC AC                   772,000
                        PRUCLT HSBC GIS NOM (UK) PPL AC                    14,000
                        Registered Holder                                 Holding          %
M&G Group Limited                                                       3,228,106      12.36
                        CHASE NOMS LTD                                     14,000
                        CLYDESDALE BK NOMS LTD (MGSC)                     223,973
                        CLYDESDALE BK NOMS LTD MGB                      1,857,980
                        CLYDESDALE BK NOMS LTD MGF                        344,053
                        CLYDESDALE BK NOMS LTD MGT                          2,100
                        PRUCLT HSBC GIS NOM (UK) PAC AC                   772,000
                        PRUCLT HSBC GIS NOM (UK) PPL AC                    14,000
                        Registered Holder                                 Holding          %
M&G Investment Management Limited                                       3,226,006      12.35
                        CHASE NOMS LTD                                     14,000
                        CLYDESDALE BK NOMS LTD (MGSC)                     223,973
                        CLYDESDALE BK NOMS LTD MGB                      1,857,980
                        CLYDESDALE BK NOMS LTD MGF                        344,053
                        PRUCLT HSBC GIS NOM (UK) PAC AC                   772,000
                        PRUCLT HSBC GIS NOM (UK) PPL AC                    14,000


                        Registered Holder                                  Holding           %
M&G Limited                                                              3,228,106       12.36
                        CHASE NOMS LTD                                      14,000
                        CLYDESDALE BK NOMS LTD (MGSC)                      223,973
                        CLYDESDALE BK NOMS LTD MGB                       1,857,980
                        CLYDESDALE BK NOMS LTD MGF                         344,053
                        CLYDESDALE BK NOMS LTD MGT                           2,100
                        PRUCLT HSBC GIS NOM (UK) PAC AC                    772,000
                        PRUCLT HSBC GIS NOM (UK) PPL AC                     14,000


                        Registered Holder                                  Holding           %
The Prudential                                                             786,000        3.00
Assurance Company
Limited
                        PRUCLT HSBC GIS NOM (UK) PAC AC                    772,000
                        PRUCLT HSBC GIS NOM (UK) PPL AC                     14,000


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