Net Asset Value(s)

EP GLOBAL OPPORTUNITIES TRUST PLC

Based on a bid-price valuation, the unaudited net asset value per Ordinary
Share of the Company as at 22 December 2006 was 168.76 pence.

This is based on the issued capital of 33,998,180 Ordinary Shares.

The above net asset value includes the Directors' revaluation of the option
held by the Company over shares in Edinburgh Partners Limited, the Company's
Investment Manager (the "EP Option"). The valuation of the EP Option has been
increased to the equivalent of approximately 2.36p per Ordinary Share.

28 December 2006