Net Asset Value(s)

Baillie Gifford Shin Nippon PLC
29 February 2008


Baillie Gifford Shin Nippon PLC                                                                        28 February 2008

                                                          Net Asset Value with borrowings at par                150.29p

                                                   Net Asset Value with borrowings at fair value                149.51p


All Net Asset Values are calculated using closing bid market prices


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