Net Asset Value(s)

Baillie Gifford Shin Nippon PLC
14 December 2007


Baillie Gifford Shin Nippon PLC                                                                        13 December 2007

                                                          Net Asset Value with borrowings at par                170.78p

                                                   Net Asset Value with borrowings at fair value                170.27p


All Net Asset Values are calculated using closing bid market prices


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