Documents Available for InspectionCopies of the following documents are available free ofcharge for Eligible Investors during usual business hours onany weekday (Saturdays and public holidays excepted) at theregistered office of <strong>Aberdeen</strong> <strong>Global</strong> V (where a copy of thefollowing documents may be obtained on request, free ofcharge):(a) the Articles of Incorporation of <strong>Aberdeen</strong> <strong>Global</strong> V;(b) the latest audited annual reports of <strong>Aberdeen</strong> <strong>Global</strong> V;(c) the latest Prospectus.28 <strong>Aberdeen</strong> <strong>Global</strong> V Prospectus
Appendix A - Calculation of Net <strong>Asset</strong> Value(1) NET ASSET VALUE(1) The Net <strong>Asset</strong> Value of each Class of Shares will bedetermined on each Dealing Day for the relevant Fund.(2) The Net <strong>Asset</strong> Value of each Class of Shares (expressedin its currency of denomination) will be determined byaggregating the value of the assets, and deducting theliabilities, of the Fund allocated to such Class. For thispurpose the assets of <strong>Aberdeen</strong> <strong>Global</strong> V shall be deemedto include:(i) all cash in hand or on, or instructed to be placedon, deposit, including any interest accrued or to beaccrued thereon;(ii) all bills and demand notes and accounts receivable(including proceeds of securities sold but not yetdelivered);(iii) all bonds, time notes, shares, stock, debenturestocks, units/shares in undertakings for collectiveinvestment, subscription rights, warrants, optionsand other investments and securities owned orcontracted for by <strong>Aberdeen</strong> <strong>Global</strong> V;(iv) all stock, stock dividends, cash dividends and cashdistributions receivable by <strong>Aberdeen</strong> <strong>Global</strong> V to theextent information thereon is reasonably availableto <strong>Aberdeen</strong> <strong>Global</strong> V (provided that <strong>Aberdeen</strong><strong>Global</strong> V may make adjustments with regard tofluctuations in the market value of securities causedby trading ex-dividend or ex-rights or by similarpractices);(v) all interest accrued on any interest-bearingsecurities owned by <strong>Aberdeen</strong> <strong>Global</strong> V, except tothe extent that such interest is included or reflectedin the principal amount of such security; and(vi) all other assets of every kind and nature, includingprepaid expenses.Likewise, the liabilities of <strong>Aberdeen</strong> <strong>Global</strong> V shall bedeemed to include:(i) all loans, bills and accounts payable;(ii) all accrued or payable administrative expenses(including management, custodian’s and corporateagent’s fees and insurance premiums fees andother fees payable to representatives and agents of<strong>Aberdeen</strong> <strong>Global</strong> V);(iii) all known liabilities, present and future, includingall matured contractual obligations for paymentsof money or property, including the amount of anyunpaid dividends declared by <strong>Aberdeen</strong> <strong>Global</strong> Vwhere the date of the valuation falls subsequent tothe record date for determination of the personsentitled thereto;(iv) an appropriate provision for future taxes based oncapital and income as at the date of the valuationand any other reserves authorised and approved bythe Directors; and(v) all other liabilities of <strong>Aberdeen</strong> <strong>Global</strong> V of whateverkind and nature, actual or contingent, exceptliabilities represented by Shares in the relevant Classtowards third parties.For the purposes of establishing its liabilities,<strong>Aberdeen</strong> <strong>Global</strong> V may take into account all expensespayable by <strong>Aberdeen</strong> <strong>Global</strong> V which shall compriseformation expenses, fees payable to its investmentadvisers or investment managers, accountants,custodian, domiciliary, registrar and transfer agents,any paying agent and permanent representatives inplaces of registration, any other agent employed by<strong>Aberdeen</strong> <strong>Global</strong> V, fees for legal and auditing services,promotional, printing, reporting and publishing expenses,including the cost of advertising or preparing andprinting of prospectuses, explanatory memoranda orregistration statements, taxes or governmental charges,and all other operation expenses, including the cost ofbuying and selling assets, interest, bank charges andbrokerage, postage, telephone and telex. The Board ofDirectors may calculate all administrative and otherexpenses with a regular or periodical character bycalculating them for the entire year or any other periodand by dividing the amount concerned proportionatelyfor the relevant fractions of such period.The value of such assets shall be determined as follows:(1) shares or units in open-ended undertakings forcollective investment will be valued at the actual netasset value for such shares or units as of the relevantDealing Day less any dealing charges, failing whichthey shall be valued at the estimated net asset valueas of such Dealing Day, failing which they shall bevalued at the last available net asset value whetherestimated or actual which is calculated prior to suchDealing Day which ever is the closer to such DealingDay, provided that if events have occurred whichmay have resulted in a material change in the netasset value of such shares or units since the date onwhich such actual or estimated net asset value wascalculated, the value of such shares or units maybe adjusted in order to reflect, in the reasonableopinion of the board of directors of such change;<strong>Aberdeen</strong> <strong>Global</strong> V Prospectus 29
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