Net Asset Value(s)

Baillie Gifford Shin Nippon PLC
30 August 2007


Baillie Gifford Shin Nippon PLC                                                                          29 August 2007

                                                            Net Asset Value with borrowings at par              178.19p

                                                     Net Asset Value with borrowings at fair value              178.28p


All Net Asset Values are calculated using closing bid market prices


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