April 2 (Reuters) - The following bids, mergers,

acquisitions and disposals were reported by 0930 GMT on Tuesday:

** Australian shipbuilder Austal said it had rejected an

A$1.02 billion ($662 million) takeover offer from South Korea's

Hanwha Ocean as it was unlikely to be approved by Australian and

U.S. regulators due to the sensitivity of its operations.

** Pakistan is putting on the block a stake ranging from 51%

to 100% of loss-making national carrier Pakistan International

Airlines, the privatisation panel said on Tuesday, as

part of reforms urged by the IMF.

** Australia's APM Human Services ( APMHF ) is in talks with

various parties regarding a potential transaction, it said, days

after private equity firm CVC Asia Pacific failed to go ahead

with its A$1.83 billion ($1.19 billion) takeover offer.

** Funds related to activist shareholder Yoshiaki Murakami

jointly own a 5.11% stake in Japanese chip materials maker JSR

Corp ( JSCPF ), a regulatory filing showed.

(Compiled by Rajarshi Roy in Bengaluru)