5th Jan 2026 12:58
Net Gearing Ratio
5 January 2026
abrdn Holdings Limited announces the indicative net gearing ratio of the following investment companies as at close of business on 2 January 2026, calculated in accordance with the recommendations of the Association of Investment Companies. Underlying financial assets are valued on a fair value basis using bid prices or, if more appropriate, a last trade basis and debt (net of cash held) is valued at par.
Debt at Par | Debt at Fair Value | |
Shires Income plc Legal Entity Identifier: 549300HVCIHNQNZAYA89
| Net Gearing Ratio: 14.1%
| Net Gearing Ratio: 14.0% |
Aberdeen UK Smaller Companies Growth Trust plc Legal Entity Identifier: 213800UUKA68SHSJBE37
| Net Gearing Ratio:11.5% | N/A |
Aberdeen Equity Income Trust plc Legal Entity Identifier: 21380015XPT7BZISSQ74
| Net Gearing Ratio: 10.7% | N/A |
Dunedin Income Growth Investment Trust PLC Legal Entity Identifier: 549300PPXLZPR5JTL763
| Net Gearing Ratio: 11.8% | Net Gearing Ratio: 9.9% |
Aberdeen Asian Income Fund Limited Legal Entity Identifier: 549300U76MLZF5F8MN87
| Net Gearing Ratio: 4.8% | N/A |
Murray International Trust PLC Legal Entity Identifier: 549300BP77JO5Y8LM553
| Net Gearing Ratio: 4.4% | Net Gearing Ratio: 3.3% |
Murray Income Trust PLC Legal Entity Identifier: 549300IRNFGVQIQHUI13
| Net Gearing Ratio: 5.5% | Net Gearing Ratio: 4.7% |
Aberdeen New India Investment Trust PLC Legal Entity Identifier: 549300D2AW66WYEVKF02
| Net Gearing Ratio: 4.0% | N/A |
Aberdeen Asia Focus PLC Legal Entity Identifier: 5493000FBZP1J92OQY70
| Net Gearing Ratio: 7.6% | Net Gearing Ratio: 7.0% |