Net Asset Value(s)

Baillie Gifford Shin Nippon PLC
11 December 2007


Baillie Gifford Shin Nippon PLC                                                                        10 December 2007

                                                          Net Asset Value with borrowings at par                173.15p

                                                   Net Asset Value with borrowings at fair value                172.64p


All Net Asset Values are calculated using closing bid market prices


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