Net Asset Value(s)

Invesco Perpetual UK Smaller Companies Trust plc        
As at close of business on 06-September-2012        
NAV per Ordinary share (unaudited) with Debt at Par & Fair Value        
EXCLUDING undistributed current year revenue                253.33p 
INCLUDING current year revenue                              257.42p 
The fair value of debt is not materially different from         
the carrying value.     
The NAV includes a provision for any performance fee applicable.        
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