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 reported an unaudited net asset value (the value of its assets minus liabilities) of 211.8p per share as at close of business on October 13, 2026. With its senior unsecured notes (a type of borrowing) marked at fair value, the company's own estimate, the net asset value per share was 213.2p.

Key details

  • The 211.8p and 213.2p figures were calculated in accordance with the AIC formula (the Association of Investment Companies' calculation method), including current financial year revenue items and excluding shares held in treasury. Treasury shares are shares the company has bought back and holds itself.
  • The shares are now ex-dividend, meaning buyers no longer receive the latest 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 was 210.6p per share, or 212.0p with debt marked at fair value.
  • The fair value of the notes uses a discount rate based on the redemption yield of the relevant UK Gilt (UK government bond) plus a credit spread, calculated and updated monthly and applied daily.

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

On 6ix: 6ix.com/news/net-asset-values-2505

Trust Name

HENDERSON HIGH INCOME TRUST PLC

Legal Entity Identifier

213800OEXAGFSF7Y6G11

NAV Details

As at close of business on 13 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 211.8p and the net asset value per share with debt marked at fair value was 213.2p. 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 13 October 2026, the unaudited net asset value per share (excluding current financial year revenue items and shares held in treasury) was 210.6p and the net asset value per share with debt marked at fair value was 212.0p.

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

Earlier from Henderson High Income Trust

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