Net Asset Value(s)

Baillie Gifford Shin Nippon PLC
28 December 2007


Baillie Gifford Shin Nippon PLC                                                                        27 December 2007

                                                          Net Asset Value with borrowings at par                164.03p

                                                   Net Asset Value with borrowings at fair value                163.53p


All Net Asset Values are calculated using closing bid market prices


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