Net Asset Value(s)

Baillie Gifford Shin Nippon PLC
13 December 2006


Baillie Gifford Shin Nippon PLC                                                                        12 December 2006

                                                               Net Asset Value with borrowings at par           201.99p

                                                        Net Asset Value with borrowings at fair value           201.99p


All Net Asset Values are calculated using closing bid market price from the London Stock Exchange


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