Morgan Stanley India Investment Fund, Inc.
June 30, 2009 (unaudited)
Notes to Financial Statements
The Morgan Stanley India Investment Fund, Inc. (the “Fund”) was incorporated in Maryland on December 22,
1993, and is registered as a non-diversified, closed-end management investment company under the Investment
Company Act of 1940, as amended (the “1940 Act”). The Fund’s investment objective is long-term capital
appreciation through investments primarily in equity securities of Indian Issuers.
A. Significant Accounting Policies: The following significant accounting policies are in conformity with
U.S. generally accepted accounting principles. Such policies are consistently followed by the Fund in the
preparation of its financial statements. U.S. generally accepted accounting principles may require management to
make estimates and assumptions that affect the reported amounts and disclosures in the financial statements.
Actual results may differ from those estimates.
1. Security Valuation: Securities listed on a foreign exchange are valued at their closing price except as
noted below. Unlisted securities and listed securities not traded on the valuation date for which market
quotations are readily available are valued at the mean between the current bid and asked prices obtained
from reputable brokers. Equity securities listed on a U.S. exchange are valued at the latest quoted sales price
on the valuation date. Equity securities listed or traded on NASDAQ, for which market quotations are
available, are valued at the NASDAQ Official Closing Price. Debt securities purchased with remaining
maturities of 60 days or less are valued at amortized cost, if it approximates market value.
All other securities and investments for which market values are not readily available, including restricted
securities, and those securities for which it is inappropriate to determine prices in accordance with the
aforementioned procedures, are valued at fair value as