The WACC of Baillie Gifford Japan Trust PLC (BGFD.L) is 10.2%.
| Range | Selected | |
| Cost of equity | 10.10% - 13.10% | 11.60% |
| Tax rate | 2.40% - 3.30% | 2.85% |
| Cost of debt | 4.00% - 4.70% | 4.35% |
| WACC | 9.0% - 11.5% | 10.2% |
| Category | Low | High |
| Long-term bond rate | 4.0% | 4.5% |
| Equity market risk premium | 6.0% | 7.0% |
| Adjusted beta | 1.03 | 1.16 |
| Additional risk adjustments | 0.0% | 0.5% |
| Cost of equity | 10.10% | 13.10% |
| Tax rate | 2.40% | 3.30% |
| Debt/Equity ratio | 0.22 | 0.22 |
| Cost of debt | 4.00% | 4.70% |
| After-tax WACC | 9.0% | 11.5% |
| Selected WACC | 10.2% | |