Net Asset Value(s)

Scottish Oriental Smlr Co Tst PLC
27 February 2007


THE SCOTTISH ORIENTAL SMALLER COMPANIES TRUST PLC
First State Investment Management (UK) Limited, managers of The Scottish
Oriental Smaller Companies Trust PLC ('Scottish Oriental') announce that the
unaudited Net Asset Value of Scottish Oriental Ordinary Shares as at 26th
February 2007 was 314.52p. This figure does not include any income retention for
the year to-date. This figure does not include any provision for capital gains
tax on net unrealised gains on holdings of Indian securities.



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