Net Asset Value(s)

Baillie Gifford Shin Nippon PLC
17 April 2008


Baillie Gifford Shin Nippon PLC                                                                           16 April 2008

                                                             Net Asset Value with borrowings at par             143.22p

                                                      Net Asset Value with borrowings at fair value             142.58p


All Net Asset Values are calculated using closing bid market prices


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