Net Asset Value(s)

Baillie Gifford Shin Nippon PLC
12 December 2007


Baillie Gifford Shin Nippon PLC                                                                        11 December 2007

                                                          Net Asset Value with borrowings at par                174.22p

                                                   Net Asset Value with borrowings at fair value                173.71p


All Net Asset Values are calculated using closing bid market prices


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