Henderson High Income Trust PLCLSE: HHI

Henderson High Income Trust: Net Asset Value(s)

· Issued by Henderson High Income Trust PLC via RNS

Summary by 6ix AI

Henderson High Income Trust PLC's unaudited net asset value per share (the value of its assets minus its liabilities, per share) was 215.3p as at close of business on October 20, 2026. This uses the AIC (Association of Investment Companies) formula, includes current financial year revenue items and excludes shares held in treasury. With debt marked at fair value, it was 216.7p.

Key details

  • The company's shares are now ex-dividend, so the dividend has been deducted from the net asset value.
  • Excluding current financial year revenue items and shares held in treasury, the unaudited net asset value per share was 213.9p, or 215.4p with debt marked at fair value, as at close of business on October 20, 2026.
  • Debt marked at fair value is the company's estimate of the fair value of its senior unsecured notes, a type of borrowing. It uses a discount rate based on the redemption yield (the return if held to repayment) of the relevant existing UK Gilt, a UK government bond, plus a credit spread.
  • The credit spread, an extra yield on top of the government bond yield, is the month-end difference in redemption yields between the ICE BofAML 5-10 Year A Sterling Non-Gilt Index and the ICE BofAML 5-10 Year UK Gilt Index.
  • The discount rate is calculated and updated monthly and applied daily to determine the company's published fair value net asset values.

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

On 6ix: 6ix.com/news/net-asset-values-12479

Trust Name

HENDERSON HIGH INCOME TRUST PLC

Legal Entity Identifier

213800OEXAGFSF7Y6G11

NAV Details

As at close of business on 20 October 2026, the unaudited net asset value per share calculated in accordance with the AIC formula (including current financial year revenue items and excluding shares held in treasury) was 215.3p and the net asset value per share with debt marked at fair value was 216.7p. As the Company's shares are now ex-dividend, the dividend has been deducted from the net asset value.

As at close of business on 20 October 2026, the unaudited net asset value per share (excluding current financial year revenue items and shares held in treasury) was 213.9p and the net asset value per share with debt marked at fair value was 215.4p.

Debt marked at fair value is the Company's estimate of the "fair value" of its senior unsecured notes. The current estimated fair value of the Company's senior unsecured notes is based on a discount rate calculated using the redemption yield of the relevant existing UK Gilt plus a credit spread determined by the month-end difference in redemption yields between the ICE BofAML 5-10 Year A Sterling Non-Gilt Index and the ICE BofAML 5-10 Year UK Gilt Index. The discount rate is calculated and updated monthly and applied daily to determine the Company's published fair value NAVs.

For further information, please call:

Janus Henderson Secretarial Services UK Limited

Corporate Secretary

Telephone: 020 7818 1818

Henderson High Income Trust PLC on 6ix