Aberdeen UK Smaller Companies Growth Trust plc GBP: Gearing disclosure

Aberdeen Investment Trusts reported an indicative net gearing ratio (borrowing net of cash, relative to assets) of 4.4% for Aberdeen UK Smaller Companies Growth Trust plc as at close of business on October 9, 2026, with debt valued at par.

Key details

• The ratio is calculated in line with the recommendations of the Association of Investment Companies, an industry body for investment companies.
• Underlying financial assets are valued at fair value using bid prices or, if more appropriate, a last trade basis; debt net of cash held is valued at par (face value).
• No net gearing figure is given on a debt at fair value basis (shown as N/A).

What’s still pending

• The 4.4% figure is described as indicative.

6ix AI wrote this summary from the release below and checked it against the release.