Net Asset Value(s)

Baillie Gifford Shin Nippon PLC
20 December 2007


Baillie Gifford Shin Nippon PLC                                                                        19 December 2007

                                                          Net Asset Value with borrowings at par                160.84p

                                                   Net Asset Value with borrowings at fair value                160.34p


All Net Asset Values are calculated using closing bid market prices


                      This information is provided by RNS
            The company news service from the London Stock Exchange