Net Asset Value(s)

Baillie Gifford Shin Nippon PLC
27 November 2007


Baillie Gifford Shin Nippon PLC                                                                        26 November 2007

                                                          Net Asset Value with borrowings at par                169.84p

                                                   Net Asset Value with borrowings at fair value                169.41p


All Net Asset Values are calculated using closing bid market prices


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