Aberdeen International Fund PLC Aberdeen Accumulation Fund ...

Important information for investors 16 February 2006
Proposal to amalgamate
Aberdeen International Fund PLC
and
Aberdeen Accumulation Fund PLC
into
Aberdeen Global
A Summary

Proposed integration of
Aberdeen International Fund PLC and
Aberdeen Accumulation Fund PLC into
Aberdeen Global
More and more individuals are looking to
their investments to provide for their
financial needs and expectations. And with it
comes the challenge for the world’s major
fund managers to provide fund ranges that
maximise investment opportunities.
Over recent years the award-winning sub-funds of Aberdeen
Global have proved highly attractive investments for
professional wealth managers and private clients domiciled
throughout Europe. And with good reason.
What are the benefits to investors
By developing and consolidating funds in Luxembourg, Aberdeen
Asset Managers are able to take advantage of the international
status of one of the world’s leading investment centres with
funds distributed in more than 140 countries around the world.
Through the international distribution opportunities presented
by Luxembourg, Aberdeen Global Funds are registered for sale
in 11 countries from as far afield as Hong Kong and Taiwan, to
more local markets in Europe.
Investors in Aberdeen Global’s range of funds have the
opportunity to benefit from being part of one of Europe’s most
dynamic and thriving fund ranges designed to meet the
demanding requirements of a truly international audience:
• the funds are based in Luxembourg – one of the world’s
leading investment fund centres
• the fund will continue to offer the simplicity and clear charging
structure of ‘single pricing’
• investors have a choice of up to 21 funds
• retail and institutional share classes provide for every size
of investment
As a modern fund range with a global perspective, the
Directors of each Company are proposing that the sub-funds
of Aberdeen International and Aberdeen Accumulation fund
ranges be integrated into Aberdeen Global.
As this comparison shows, Aberdeen Global funds offer many
advantages:
Fund range Structure Investment Share
choice classes
Aberdeen simple 13 sub funds A shares
International ‘single pricing’ acc and inc
and Aberdeen structure
Accumulation
Aberdeen simple, 21 sub funds A, D & I
Global ‘single pricing’ shares
structure
acc and inc
In addition, the combining of fund ranges and new investments
from around the world will create significant administrative
and trading efficiencies – all of which contribute to the funds’
profitability, and returns to investors.
When will the integration happen
Investors receive Proxy Form
Completed Proxy Forms must be received by
Extraordinary General Meeting
Investors receive confirmation of resolution
Nov 2005 Dec 2005 Jan 2006 Feb 2006 Mar 2006 April 2006
̌
19 Dec
21 Dec
̌
If resolution passed:
Funds to be integrated by
Investors receive confirmation of new holdings
̌
̌
| 2 |
A Summary

Timetable of Amalgamation
At the Extraordinary General Meeting (EGM) held on the
21 December 2005 individual voting took place for each fund.
A majority in favour determined that the resolution to
integrate a fund was passed. All Shareholders were notified
of the result of the resolution.
The funds will be integrated into Aberdeen Global on 24 March
2006. Shortly thereafter all investors will receive a statement
of their new holdings and a new Global Account Number.
Shareholders in the sub-funds of Aberdeen International will
be integrated into the equivalent sub-fund of Aberdeen
Global. In exchange for their existing shares, holders will
receive an equivalent allotment (by value) of new Class D
shares. The sterling denominated Class D shares will have UK
distributor status (see page 7).
Shareholders in the sub-fund of Aberdeen Accumulation will be
integrated into the sub-fund of Aberdeen Global. In exchange
for their existing shares, holders will receive an equivalent
allotment (by value) of new Class A shares. Class A shares are
denominated in the base currency of the specific sub-fund, in
this case sterling.
Further details of other share classes available to investors
can be found in the Prospectus.
If you would like further information or to discuss any aspect:
• contact your financial adviser, or
• call Aberdeen International Management Ireland Limited
on 0800 269 240 (UK shareholders) and
00 353 1612 6495 (non-UK shareholders) or e-mail us
at customerservices@aberdeen-asset.com
Latest time for dealing in Shares up to 12 noon on 22 March 2006
Effective Time 12 noon on 24 March 2006
Effective Date 24 March 2006
Commencement of dealing in Sterling Shares 10 am (UK time) on 28 March 2006
Date of despatch of letters confirming within 21 days of the Effective Time
shareholding in Continuing Fund
Date for paying final dividend 24 April 2006 1
24 May 2006 2
1
Fixed Interest Opportunities Fund, Sterling Corporate Bond Fund.
2
Asia Pacific Fund, Asian Smaller Companies Fund, China Opportunities Fund, Emerging Markets Fund, European Opportunities Fund,
High Yield Bond Fund, India Opportunities Fund, Technology Fund, UK Opportunities Fund, World Bond Fund.
What will be the specific changes to my current investment
Aberdeen International and
Aberdeen Global
Aberdeen Accumulation
Fund Incorporation Dublin Luxembourg
Fund structure
simple ‘single’ pricing structure
Investment team
the same
Investment team locations
the same
Fund objective
the same
Charges
similar – see Q&As
Dividend frequency
the same
Registered holding
own name
Investments in Aberdeen International and Aberdeen Accumulation
are managed by Aberdeen International Management Ireland
Limited, a subsidiary of Aberdeen Asset Management PLC.
Information for bond fund investors only
During the fund integration process those bond fund investors
that have a direct holding in one or both of Aberdeen
International and Aberdeen Accumulation will be mailed details
on the European Union Savings Directive. It will provide relevant
investors with the opportunity to elect to pay withholding tax
on distributions or redemptions in Luxembourg. Alternatively,
investors may agree to the transmission of information
Following the amalgamation of the Funds into Aberdeen Global
the manager will change to Aberdeen International Fund Managers
Limited, which is also a subsidiary of Aberdeen Asset Management PLC.
regarding their identity and interest income, declared via
Luxembourg authorities, to the relevant revenue commissions in
the country of residence and, as a consequence, no withholding
tax will be applied.
Equity fund investors are expected to be out of scope in relation
to the European Union Savings Directive.
A Summary | 3 |

Proposed fund integrations
Integrating into
Potential fund size post
Aberdeen International Fund PLC Aberdeen Global (base currency) integration (as at 31.01.06)
Asia Pacific Fund
Asia Pacific Fund
US$
£2,717.2m (€3,978.3m /
$4,829.5m)
Asian Smaller Companies Fund
Asian Smaller Companies Fund
US$
£227.3m (€332.7m /
$403.9m)
China Opportunities Fund
China Opportunities Fund
US$
£380.7m (€557.3m /
$676.6m)
Emerging Markets Fund
Emerging Markets Fund
US$
£131.4m (€192.3m /
$233.9m)
European Opportunities Fund
European Opportunities (ex UK) Fund
€
£43.8m (€64.1m / $77.9m)
Fixed Interest Opportunities Fund
Fixed Interest Opportunities Fund
£
£22.8m (€33.4m / $40.6m)
High Yield Bond Fund
High Yield Bond Fund
£
£44.8m (€65.6m / $79.7m)
India Opportunities Fund
India Opportunities Fund
US$
£980.7m (€1,435.5m /
$1,743m)
Sterling Corporate Bond Fund
Sterling Corporate Bond Fund
£
£67.6m (€99m / $120.3m)
Technology Fund
Technology Fund
US$
£42.5m (€62.2m / $75.6m)
UK Opportunities Fund
UK Opportunities Fund
£
£31.8m (€46.5m / $56.6m)
World Bond Fund
World Bond Fund
£
£122.5m (€179.3m /
$218m)
Aberdeen Accumulation Fund PLC
Sterling Financials Bond Fund
Sterling Financials Bond Fund
£
£44.6m (€65.3m / $79.4m)
| 4 |
A Summary

Fund
Manager
Asia Pacific
Team
Asia Pacific
Team
Asia Pacific
Team
Emerging
Markets Team
Fund Type
Multi country equity
Multi country equity
Single country overseas equity
Multi country specialist
Aberdeen Global currently comprises
eight additional funds:
Aberdeen Global – American Opportunities Fund
Aberdeen Global – Australasian Bond Fund
Aberdeen Global – Australasian Equity Fund
Aberdeen Global – European Equity Fund
Aberdeen Global – European High Yield Bond Fund
Aberdeen Global – Japanese Equity Fund
Aberdeen Global – Sovereign High Yield Bond Fund
Aberdeen Global – World Equity Fund
Full details of the Aberdeen Global range of funds are available
at www.aberdeen-asset.com/global
Pan European
Team
High Yield
Bond Team
High Yield
Bond Team
Multi country equity
Multi country bond
Multi country bond
The same rigorous and disciplined
investment methodology
The investment processes, philosophies and investment
teams of the Aberdeen Global Funds are exactly the
same as for the Aberdeen International and Aberdeen
Accumulation fund ranges. As active investors, our equity
and bond investment managers insist on doing their own
proprietary research. Specialised financial modelling and
forecasting is applied to bond funds. All investments are
monitored through a rigorous programme of company
visits and audited analysis.
Asia Pacific ex
Japan Team
Single country overseas equity
Investment
Grade Bond
Team
Multi country bond
Global
Equity Team
Multi country specialist
Pan-European
Team
UK equity
Global Bond
Team
Multi country bond
Investment
Grade Bond
Team
UK bond
A Summary | 5 |

Q&As
1 Why is Aberdeen proposing this
Aberdeen believes that, by amalgamating Aberdeen
International and Aberdeen Accumulation fund ranges into
Aberdeen Global, shareholders will benefit from being part
of a large and diverse fund range, based in one of the
world’s leading financial centres, Luxembourg.
2 Who will bear the costs of these mergers
All the administrative costs for the fund mergers will be
met by Aberdeen Asset Managers Ltd. However, portfolio
reconstruction costs (if any) will be borne by the funds on
the basis that larger portfolios typically deliver lower unit
costs and greater fund trading ‘clout’ – to the ultimate
benefit of investors.
3 Will the charges rise on my investments following
the merger
The initial and annual charges on Aberdeen Global’s
sterling denominated accumulation shares will be in line
with those currently levied on the Aberdeen International
and Aberdeen Accumulation sub-funds.
Sub-funds of Aberdeen International, Aberdeen
Accumulation and Aberdeen Global carry other expenses
e.g. audit fees, brokers’ commission, custody fees and
registrar fees. It is difficult to make a precise comparison
of the effect of these expenses between Aberdeen Global
and Aberdeen International and Aberdeen Accumulation due
to some differences in the basis of calculation, the fact that
both the fund size and the level of expenses vary from time
to time, and the fact that accurate assessments can only
be made annually on the basis of fully audited information
which is therefore historic. To ensure shareholders will not
be disadvantaged it has been agreed with Aberdeen that
the total expense ratio which will be levied against the
share classes created as a result of amalgamation will be
strictly capped by Aberdeen International Fund Managers
Ltd to ensure that it does not exceed the published total
expense ratio applying in respect of the Aberdeen
International and Aberdeen Accumulation sub-funds (with
the exception of Aberdeen International India Opportunities
Fund*) immediately prior to amalgamation.
The charge ‘cap’ is intended to give investors some
re-assurance over the period of anticipated fund mergers
and it will apply until 30 September 2006.
4 Will I still have the same regulatory protections
as I do now
Aberdeen Global is domiciled in Luxembourg and investors
should note that all the regulatory protections provided by
local regulatory authorities may not apply. Investors should
consult their financial advisers for further information in
this area.
5 Will the investment objectives of the funds remain
the same
In broad and practical terms it will remain the same
although the wording of the objective may be slightly
changed to comply with Luxembourg regulations.
6 Will fund managers be changing
It is the intention that all continuing funds will retain
existing managers and investment teams.
7 Will my tax position change
Issues relating to the personal taxation of investors tax
resident in the UK are addressed in the accompanying
Scheme of Arrangement.
8 What happens if I did not sign the Proxy Form
As the Extraordinary Resolution was passed at the Meeting
and the conditions were met, the Scheme will become
effective, and binding on all Shareholders, whether or not
they voted in favour, or voted at all.
9 What is the proposed integration date of the
sub-funds
The integration of the sub-funds is scheduled to take place
on 24 March 2006, following which investors will receive
confirmation of their new holdings.
* The planned amalgamation represents the only practical option for
existing shareholders of the Aberdeen India Opportunities Fund to retain
the valuable Indian tax benefits (exemption from short term capital
gains tax at 11.22%) which will shortly cease to be available in the
current fund structure as a result of changes to certain regulations.
| 6 |
A Summary

Glossary
UK Distributor Status – Aberdeen International Fund PLC only
It is important for UK tax residents that they should hold their
investments in shares which have “distributor status”.
This means that investors who are resident in the United
Kingdom will be liable to pay income tax in respect of any
income which is distributed, re-invested or accumulated within
the investment in each tax year, but will ensure that any capital
gain realised on the disposal of the asset is subject to capital
gains tax, as is the case with UK authorised collective
investment schemes, thereby allowing the investor to take
advantage of their capital gains tax annual allowance, currently
£8,500 per annum (2005/06). Each year the Manager of
Aberdeen Global will apply for distributor fund status for the
sterling share classes.
Investors should be aware that, depending on their individual
circumstances, there may be some impact in respect of taxation
arising from the Scheme. Investors should carefully consider
their position in this regard. Non UK tax resident investors
should in particular consider obtaining appropriate professional
advice regarding their position under the proposed Scheme.
Aberdeen International Fund PLC
The Aberdeen International Fund PLC is an Open Ended
Investment Company (OEIC) – a single priced fund,
incorporated on 22 May 1991 under the laws of the Republic
of Ireland as an investment company with variable capital.
Funds under management are in excess of £2.7bn (€3.9bn /
$4.8bn) (as at 31 January 2006).
Aberdeen Accumulation Fund PLC
The Aberdeen Accumulation Fund PLC is an Open Ended
Investment Company (OEIC) – a single priced fund, listed on
the Dublin stock exchange. Launched in 1995 with funds
under management now in excess of £44.6m (€65.3m /
$79.4m) (as at 31 January 2006).
Aberdeen Global
Aberdeen Global is a SICAV – a single priced fund, incorporated
under the laws of the Grand Duchy of Luxembourg. Launched in
1988, funds under management are now in excess of £2.3bn
(€3.4bn / $4.2bn) (as at 31 January 2006).
PLEASE READ THE ACCOMPANYING SCHEME OF
ARRANGEMENT BEFORE COMPLETING YOUR PROXY FORM
A Summary | 7 |

Aberdeen International Fund PLC and Aberdeen Accumulation Fund PLC
Investment Adviser, UK Administrator and UK Representative:
Aberdeen Asset Managers Limited
10 Queen’s Terrace
Aberdeen
AB10 1YG
Scotland
Manager:
Aberdeen International Management Ireland Limited
4th Floor
Styne House
Upper Hatch Street
Dublin 2
Ireland
Aberdeen Global
Investment Manager and Distributor:
Aberdeen International Fund Managers Limited
Rooms 3102-03
31F Alexandra House
16-20 Chater Road
Central, Hong Kong
Aberdeen Asset Managers Limited, a subsidiary of Aberdeen Asset Management PLC,
is an international investment management group, managing assets for both
institutional and retail clients from offices around the world.
Our goal is to deliver superior and consistent fund performance across a diverse
range of asset management businesses. We offer both traditional and innovative
products, combined with a high level of customer support.
If you have any questions or concerns regarding the merger of your fund,
please contact your financial adviser or our Customer Services Department on
00 353 1612 6495 (non-UK shareholders) or 0800 269 240 (UK shareholders).
We are open between 9.00am and 5.00pm Monday to Friday.
For the purposes of the United Kingdom Financial Services and Markets Act 2000
(the “FSMA”), this document has been issued and approved by Aberdeen Asset
Managers Limited, which is authorised and regulated by the UK Financial Services
Authority (“FSA”), on behalf of Aberdeen International and Aberdeen Accumulation
Fund PLC.
16 February 2006