Net Asset Value(s)

Baillie Gifford Shin Nippon PLC
12 February 2008


Baillie Gifford Shin Nippon PLC                                                                        11 February 2008

                                                          Net Asset Value with borrowings at par                141.24p

                                                   Net Asset Value with borrowings at fair value                140.46p


All Net Asset Values are calculated using closing bid market prices


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