Exhibit 8.1
THE BOC GROUP PLC
List of subsidiary and associated undertakings and other significant holdings
pursuant to Section 231 and Schedule 5 of the Companies Act 1985 as at 30
September 2002. Except where otherwise stated, the shares held are Ordinary
shares.
(a) = Subsidiary undertaking by virtue of Section 258(2)(c) of the Companies Act
1985.
* = Shares held through a subsidiary or associated undertaking.
COUNTRY OF PERCENTAGE OF
COMPANY INCORPORATION SHARES HELD
- ------- ------------- -------------
Indura Argentina S.A. Argentina *41
BOC Gases Aruba N.V. Aruba *100
Auscom Holdings Pty Limited Australia *50
BOC AIP (a Limited Partnership) Australia *100
BOC Australia Pty Limited Australia *100
*100 'J' Pref shares
BOC Limited Australia *100
BOC Gases Finance Limited Australia *100
BOC Group Pty Limited Australia *100
Boggy Creek Pty Limited Australia *100
CC Energy Pty Limited Australia *50
CIG Products Pty Limited Australia *100
Commonwealth Industrial Gases Pty Limited, The Australia *100
Elgas Autogas Pty Limited Australia *50
Elgas Limited Australia *50
Elgas Reticulation Limited Australia *50
Global Electrical and Welding Services Pty Limited Australia *100
Pacific Engineering Supplies Pty Limited Australia *100
Pacific Industrial Supplies Pty Limited Australia *100
Pan-Pacific Welding Pty Limited Australia *94
Tiamont Pty Limited Australia *50
Unigas JV Partnership Australia *25
Bangladesh Oxygen Limited Bangladesh *60
BOC Bangladesh Limited Bangladesh 60
BOC Technologies NV Belgium *100
Hibon International NV Belgium *100
Medical Devices International NV Belgium *100
Hydrogen Company of Paraguana Limited, The Bermuda *100
Priestley Insurance Company Limited Bermuda *100
Afrox Limited Bophuthatswana *55
Afrox Gas & Engineering Supplies (Botswana) Botswana *55
(Pty) Limited
Botswana Oxygen Company (Pty) Limited Botswana *55
Handigas (Botswana) (Pty) Limited Botswana *55
BOC Edwards Brasil Limitada Brazil *100
BOC Gases do Brasil Limitada Brazil *100
BOC Lienhwa (BVI) Holding Company Limited British Virgin Islands *50
Coriander Property Limited British Virgin Islands *50
Brunei Oxygen Sdn Bhd Brunei *25
177470 Canada Inc Canada *100
1
COUNTRY OF PERCENTAGE OF
COMPANY INCORPORATION SHARES HELD
- ------- ------------- -------------
177472 Canada Inc Canada *100
177717 Canada Inc Canada *100
44001 Ontario Limited Canada *100
BOC Canada Limited Canada *100
Burke Holdings Limited Canada *100
Chrysalix Energy Limited Partnership Canada *25
Hibon Inc Canada *100
Oxygene Excel Inc Canada *100
Tecnogaz Quebec Inc Canada *100
BOC de Chile S.A. Chile *100
Compania de Hidrogeno de Talcahuano Limitada Chile *100
Indura S.A., Industria y Comercio Chile *41
BOC (China) Holdings Company Limited China *100
BOC Gases (Nanjing) Company Limited China *100
BOC Gases (North) Company Limited China *100
BOC Gases (Shanghai) Corporation Limited China *100
BOC Gases (Suzhou) Company Limited China *100
BOC Gases (Tianjin) Company Limited China 100
BOC Gases (Wuhan) Company Limited China *100
BOC Gases Xinghua Xian Company Limited China *67
BOC TISCO Gases Company Limited China 50
BOC Trading (Shanghai) Company Limited China *100
Dalian BOC Carbon Dioxide Company Limited China *50
Guangkong Industrial Gases Company Limited China *25
Guangzhou Coostar Industrial Gases Company Limited China *25
Guangzhou GNC Carbon Dioxide Company Limited China *25
Guangzhou GNIG Industrial Gases Company Limited China *30
Guangzhou Pearl River Industrial Gases Company Limited China *25
Lien Hwa Industrial Gases (Kun Shan) Company Limited China *50
Lien Hwa Industrial Gases (Su Zhou) Company Limited China *50
Maoming Coolants Carbon Dioxide Company Limited China *25
Nanjing BOC-YPC Gases Company Limited China *50
Panyu GNC Carbon Dioxide Company Limited China *25
Shanghai BOC Industrial Gases Company Limited China 50
Shanghai BOC Qing Pu Industrial Gases Company Limited China *35
Shanghai Hongbao Medical Gases Company Limited China *24
Sheng Lian Special Gases Company Limited China *50
Sheng Quan Trading (Shanghai) Company Limited China *50
Shenzhen Feiying Industrial Gases Company Limited China *45
Shenzhen South China Industrial Gases Company Limited China *25
Tangshan BOC Industrial Gases Company Limited China 80
Xinmin BOC Hydrogen Company Limited China *93
Zhuhai HKO Industrial Gases Company Limited China *50
CO2 Colombiano Limitada Colombia *37
Gases Industriales de Colombia SA Colombia *74
3H Czech s.r.o. Czech Republic *100
GIST Czech Republic s.r.o. Czech Republic *100
Solecsa Soldaduras Ecuatorianas S.A. Ecuador *35
3 Shires (Cutting & Welding Automated) Limited England *88
3 Shires Cutting & Welding Limited England *90
Agrinon Company England 100
Airco Coating Technology Limited England 100
100 `A' Ordinary
100 `B' Ordinary
2
COUNTRY OF PERCENTAGE OF
COMPANY INCORPORATION SHARES HELD
- ------- ------------- -------------
Anaquest Limited England 100
Anglian Industrial Gases Limited England 100
Applied Vision Limited England 100
BOC America Holdings England *100
BOC Chile Holdings Limited England *100
BOC CIS Limited England 100
BOC Concentrator Services Limited England 100
BOC Cryoplants Limited England 100
BOC Distribution Services Limited England 100
BOC Dutch Finance England *100
BOC Edwards Chemical Management Europe Limited England 100
BOC (Europe) Holdings Limited England 100
BOC Health Care Limited England 100
BOC Helex Limited England 100
BOC Holdings England 100
BOC Holland Finance Limited England 100
BOC Investment Holdings Limited England 100
BOC Investments No.1 Limited England *100
BOC Investments No.2 Limited England *100
BOC Investments No.3 Limited England 100
BOC Investments No.4 Limited England *100
BOC Investments No.5 Limited England 100
100 Ordinary A shares
BOC Japan England 100
BOC Japan Holdings Limited England *100 Ordinary Shares
*100 Preference Shares
BOC Korea Holdings Limited England 100
BOC Limited England *100
BOC Luxembourg Finance England *100
BOC Netherlands Finance Limited England 100
BOC Netherlands Holdings Limited England 100
100 7.2% Cum Red Pref
BOC Nominees Limited England 100
BOC Overseas Finance Limited England 100
BOC Overseas Finance No.2 Limited England 100
BOC Pensions Limited England 100
BOC Pension Scheme Trustees Limited England 100
BOC Poland Holdings Limited England 100
BOC Russia Holdings Limited England 100
BOC SEPS Trustees Limited England 100
BOC Share Scheme Trustee Limited England 100
BOC Technologies Limited England 100
BOC Trustees No.4 Limited England 100
British Industrial Gases Limited England 100
British Oxygen Company Limited, The England 100
100 Deferred Ord
100 Preferred Ord
Calumatic (United Kingdom) Limited England 100
Cotswold Welding Supplies Limited England *100
Cryostar Limited England 100
Cyprane Limited England 100
Edwards High Vacuum International Limited England *100
EHVIL Dissentients Limited England 100
Fluorogas Limited England 100
Future Welding Limited England *75
Gaffney Gas & Welding Supplies Limited England *80
Gas Instrument Services Limited England *84
3
COUNTRY OF PERCENTAGE OF
COMPANY INCORPORATION SHARES HELD
- ------- ------------- -------------
Gas Services Holdings Limited England 100
GIST Limited England 100
G L Baker (Transport) Limited England 100
Handigas Limited England 100
100 Management
Hick, Hargreaves and Company Limited England *100
Indonesia Power Holdings Limited England 100
Industrial and Welding Management Limited England *100
Industrial & Welding Systems Limited England *100
Islebroad Limited England *95
Leengate Hire Limited England *100
Leengate Industrial & Welding Supplies (Scotland) Limited England *75
Leengate Welding Group Limited England *100
Leengate Welding Supplies Limited England *80
Leengate Welding Supplies (Lincoln) Limited England *90
Leengate Welding Supplies (North East) Limited England *75
Leengate Welding Supplies (Nottingham) Limited England *80
Medishield Limited England 100
Medispeed Limited England 100
100 8% 1st Cum Red Pref
100 8% 2nd Non-Cum Red
Pref
Pennine-AB Welding Supplies Limited England *94
Plasma Products Limited England 100
Proportioncharm Limited England *100
Rock Welding Supplies Limited England *75
Seabrook Welding Supplies Limited England *100
Sharp Times Limited England *95
Spalding Haulage Limited England 100
Storeshield Limited England *100
*100 Deferred
Transhield Limited England 100
Viggo Limited England 100
Viggo-Spectramed Limited England 100
W&G Supplies Limited England *75
Welder Equipment Services Limited England *75
Welding Products Holdings Limited England 100
Welding Wires (Midlands) Limited England *80
Wessex Welding & Industrial Supplies Limited England *100
BOC Gases Fiji Limited Fiji *90
BOC Finland Oy Finland *100
BOC Group SA, The France *100
Cryostar-France SA France *100
Edwards SA France *100
Hibon International SA France *100
Hibon SAS France *100
Societe de Mecanique Magnetique France *87
BOC Edwards GmbH Germany *100
Weno Verwaltungsgesellschaft mbH Germany *100
Wilhelm Klein GmbH Germany *100
BOC Group Limited, The Hong Kong *100
British Oxygen (Hong Kong) Limited Hong Kong *100
HKO Development Company Limited Hong Kong *50
Hong Kong New Sino Gases Company Limited Hong Kong *28
4
COUNTRY OF PERCENTAGE OF
COMPANY INCORPORATION SHARES HELD
- ------- ------------- -------------
Hong Kong Oxygen & Acetylene Company Limited Hong Kong *50 'A' Ordinary
BOC India Limited India 55
P.T. BOC Gases Indonesia Indonesia *100
P.T. Gresik Gases Indonesia Indonesia *90
P.T. Gresik Power Indonesia Indonesia *90
P.T. Soxal Batam Indonesia *50
P.T. Soxal Batamindo Industrial Gases Indonesia *35
Associated Irish Gases Limited Ireland *100
BOC Gas Services Limited Ireland *100
BOC Gases Ireland Holdings Limited Ireland *100
BOC Gases Ireland Limited Ireland *100
BOC Investments Ireland Ireland *100
BOC (Trading) Limited Ireland *100
Oxygenerators Limited Ireland *100
Priestley Dublin Reinsurance Company Limited Ireland *100
BOC Edwards S.p.A. Italy *100
Air Chemicals Ltd Japan *24
A-TEC Ltd Japan *97
BOC Edwards Technologies KK Japan *100
BOC Japan Ltd Japan *97
Boucho Daisan Ltd Japan *97
Chemical Gases Ltd Japan *48
Chubu Daisan Ltd Japan *97
Chugoku Daisan Engineering Ltd Japan *97
Daisan Engineering Ltd Japan *97
Daisan Gas Center Ltd Japan *77
Daisan Gas Shoji Ltd Japan *97
Daisan Ltd Japan *97
Daisan Service Ltd Japan *97
Edwards Japan Ltd Japan *100
Fukuoka Daisan Ltd Japan *97
Himeji Daisan Ltd Japan *78
Kansai Gas First Ltd Japan *68
Kanto Daisan Ltd Japan *97
Kitakanto Gas Center Ltd Japan *48
Kita Kyushu Sanso Ltd Japan *97
KK General Gas Center Japan *36
KK Japan Helium Center Japan *40
KK Mizushima Oxyton Japan *29
KK Obara Gas Center Japan *58
KK Ueda Shoko Japan *23
KK Ultra Clean Manufacturing Technology Co Japan *50
Kurosaki Sanso Ltd Japan *48
Kyushu Daisan Ltd Japan *97
Kyushu Helium Center Japan *48
Maruesu Koun Ltd Japan *38
O I Gases Ltd Japan *48
Osaka Sanso Kogyo Ltd Japan *97
Osaka Sanso Production Ltd Japan *97
OSK Instrument Ltd Japan *97
Shiga Gas Center Ltd Japan *48
Tokyo Daisan Engineering Ltd Japan *97
Tottori Minami Yoshikata N2 Gas Centre Ltd Japan *44
Uchiura Gas Center Ltd Japan *68
5
COUNTRY OF PERCENTAGE OF
COMPANY INCORPORATION SHARES HELD
- ------- ------------- -------------
Alboc (Jersey) Limited Jersey *50 'A' and 'C' shares
BOC Australian Finance Limited Jersey *100
Bocial (Jersey) Limited Jersey *50 'A' Ordinary
*50 'A' Red Pref Shares
BOC Preference Limited Jersey *100
Valboc Holdings (Jersey) Limited Jersey *50
Valboc (Jersey) Limited Jersey *40
BOC Kenya Limited Kenya *65
East African Oxygen Limited Kenya *65
BOC Edwards Chemical Management Korea Limited Korea 100
BOC Gases Korea Company Limited Korea *100
*100 Preferred shares
KK Woojin Korea *38
Shinil Cryogenic Materials Limited Korea *49
Songwon Edwards Limited Korea *97
Sungwoo BOC Co Ltd Korea *50
Afrox Lesotho (Pty) Limited Lesotho *55
Lesotho Oxygen Company (Pty) Limited Lesotho *55
BOC Luxembourg No. 1 Sarl Luxembourg *100
BOC Luxembourg No. 2 Sarl Luxembourg *100
Mocoh Gas Madagascar Madagascar *28
BOC Malawi Limited Malawi *42
Electrode Manufacturing Company Limited Malawi *42
Transarc Saffire Limited Malawi *42
Malaysian Oxygen Berhad Malaysia *23
MOX Gases Bhd Malaysia *23
MOX Welding Products Sdn Bhd Malaysia *23
Afrox International Limited Mauritius *55
Les Gaz Industriel Limited Mauritius *21
Mocoh Trading Mauritius Mauritius *29
BOC Gases de Mexico S.A. de C.V. Mexico *100
Compania de Nitrogeno de Cantarell S.A. de C.V. Mexico *35
Compania de Operaciones de Nitrogeno S.A. de C.V. Mexico *60
Servicios de Cantarell S.A. de C.V. Mexico *35
Servicios de Operaciones de Nitrogeno S.A. de C.V. Mexico *60
BOC Gases Mozambique Limited Mozambique *55
Gas & Welding Products (Nambia) (Pty) Limited Namibia *55
IGL Properties (Pty) Limited Namibia *55
IGL (Pty) Limited Namibia *55
BOC BV Netherlands *100
BOC Edwards Pharmaceutical Systems BV Netherlands *100
BOC Europe Holdings BV Netherlands *100
BOC Group BV, The Netherlands *100
GIST B.V. Netherlands *100
6
COUNTRY OF PERCENTAGE OF
COMPANY INCORPORATION SHARES HELD
- ------- ------------- -------------
BOC Gases Caribbean N.V. Netherlands Antilles *100
BOC Gases Curacao N.V. Netherlands Antilles *100 'A' and 'B' shares
NV Verus Netherlands Antilles *100
NV Verus (Vrije Zone) Netherlands Antilles *100
BOC Limited New Zealand *100
BOC New Zealand Holdings Limited New Zealand *100
BOC Gases Nigeria plc Nigeria *60
BOC Pakistan Limited Pakistan 60
Dunfly Investments Inc Panama *100
Indura Panama S.A. Panama *41
BOC Gases Papua New Guinea Pty Limited Papua New Guinea *74
CIG Bougainville Pty Limited Papua New Guinea *74
Indura S.A. (Peru) Peru *41
Indura S.A. Sucursal Peru Peru *41
Bacolod Oxygen Corporation Philippines *100
Bataan Industrial Gases Inc Philippines *39
BOC GIST Inc Philippines *100
BOC (Phils) Holdings Inc Philippines *100
BPC Gas Corporation Philippines *100
Carbonic Philippines Inc Philippines *100
Cebu Liquid Gas Corporation Philippines *67
Chatswood Inc Philippines *62
CIGC Corporation Philippines *43
CIGI Properties Inc Philippines *100
Consolidated Industrial Gases Inc Philippines *100
Cryo Industrial Gases Inc Philippines *100
Davao Oxygen Corporation Philippines *100
Genesis Industrial Gases Corporation Philippines *64
Mystar Industrial Gases Inc Philippines *40
Ormoc Oxygen Corporation Philippines *100
Southern Industrial Gases Philippines Inc Philippines *100
Vismin Airtech Industrial Gases Corporation Philippines *100
BOC Gazy Sp. z o.o. Poland *98
GIST Sp. z o.o. Poland *100
Roboprojekt BOC Sp. z o.o. Poland *100
JSC Volgograd Oxygen Factory Russia *87
BOC Gases (Samoa) Limited Samoa *96
Intellemetrics Limited Scotland 100
Vorgem Limited Scotland 100
BOC Gases Pte Limited Singapore 100
BOC Technologies Singapore Pte Limited Singapore *100
Island Pipeline Gases Pte Limited Singapore *33
Jurong Island Industrial Gas Pte Limited Singapore *50
Semitech Engineering Pte Limited Singapore *50
Singapore Carbon Dioxide Company Pte Limited Singapore *25
Singapore Oxygen Air Liquide Pte Limited Singapore *50
SOXAL-MI Technologies Pte Limited Singapore *25
7
COUNTRY OF PERCENTAGE OF
COMPANY INCORPORATION SHARES HELD
- ------- ------------- -------------
BOC Plyny s.r.o. Slovakia *100
BOC Gases Solomon Islands Limited Solomon Islands *100
African Oxygen Limited South Africa *55
Afrox Educational Services (Pty) Limited South Africa *55
Afrox Finance Limited South Africa *55
Afrox Healthcare Limited South Africa *39
Afrox Healthcare Services (Pty) Limited South Africa *39
Afrox Home Healthcare P.E. (Pty) Limited South Africa *39
Afrox Hospitals Limited South Africa *39
Afrox Limited South Africa *55
Afrox Occupational Health Care (Pty) Limited South Africa *39
Afrox Pharmacy Management Services (Pty) Limited South Africa *39
Afrox Properties (Pty) Limited South Africa *55
Afrox (Transkei)(Pty) Limited South Africa *55
Amalgamated Gas & Welding (Pty) Limited South Africa *55
Amalgamated Hospitals Limited South Africa *39
AMAHOSP Medical Rescue (Pty) Limited South Africa *39
Ammed Properties (Pty) Limited South Africa *39
Autogas Southern Africa (Pty) Limited South Africa *55
AWCE (Pty) Limited South Africa *55
Bedford Gardens Private Hospital (Pty) Limited South Africa *39
Border Hospitals (Pty) Limited South Africa *24
Brenthurst Clinic (Pty) Limited South Africa *35
Brenthurst Dispensary (Pty) Limited South Africa *35
C Elias & Associates (Pty) Limited South Africa *35
Claremont Hospital (Pty) Limited South Africa *37
Coastal Medical Investments (Pty) Limited South Africa *39
Correctional Helathcare Services (Pty) Limited South Africa *39
Cylinder Leasing (Pty) Limited South Africa *55
Daglish & Associates (Pty) Limited South Africa *39
Dalview Nursing Home (Pty) Limited South Africa *39
Direct Medicines (Pty) Limited South Africa *39
Dowson & Dobson Industrial Limited South Africa *55
Dowson & Dobson Limited South Africa *55
Drury Welding (Pty) Limited South Africa *55
Edge to Edge 11 (Pty) Limited South Africa *100
EMH Operating Company (Pty) Limited South Africa *33
Empangeni Garden Clinic (Pty) Limited, The South Africa *39
Empangeni Garden Clinic Properties (Pty) Limited South Africa *39
Energy Medical Supplies (Pty) Limited South Africa *55
Entabeni Hospital Limited South Africa *39
Eugene Marais Hospital (Pty) Limited South Africa *39
Flohoc Investments (Pty) Limited South Africa *28
Garbanzo Property Investments (Pty) Limited South Africa *37
Gerard Slabbert (Pty) Limited South Africa *39
Glynnwood Hospital Operating Company (Pty) Limited South Africa *33
Gordon & Company (Pty) Limited South Africa *39
G P Ross Incorporated South Africa *39
Harris Calorific South Africa (Pty) Limited South Africa *55
Hospitaalpark Kliniek (Eiendoms) Beperk South Africa *39
Hospital Medical Systems (Pty) Limited South Africa *24
How Avenue Clinic (Proprietary) Limited South Africa *23
Human Performance Systems (Pty) Limited South Africa *55
Industrial Research and Development (Pty) Limited South Africa *55
Jorum Property Investments (Pty) Limited South Africa *35
K Wilson & Company (Pty) Limited South Africa *39
Kingsbury Hospital Limited South Africa *27
8
COUNTRY OF PERCENTAGE OF
COMPANY INCORPORATION SHARES HELD
- ------- ------------- -------------
Kingsbury Hospital Property Limited South Africa *35
Liesbeeck Medical Holdings (Pty) Limited South Africa *39
Lifecare Clinics (Pty) Limited South Africa *39
Lifecare Group Victoria Hospital (Pty) Limited South Africa *39
Lifecare Management Services (Pty) Limited South Africa *39
Manstone Motors (Pty) Limited South Africa *39
Medi-Speed Natal (Pty) Limited South Africa *55
Metropol Hospitals (Pty) Limited South Africa *23
M L Hurwitz & Associates (Pty) Limited South Africa *39
Nasionale Sweisware (Edms) Beperk South Africa *55
New Kensington Clinic (Pty) Limited South Africa *24
Nicoweld (Pty) Limited South Africa *55
Northern Dispensary (Pty) Limited South Africa *39
Oude Werf (Eiendoms) Beperk South Africa *36
P E Medical Group Investments (No.3)(Pty) Limited South Africa *39
Presmed Day Clinics (Pty) Limited South Africa *39
Presmed Hospitals (Pty) Limited South Africa *39
Princess Dispensary (Pty) Limited South Africa *39
Prop Robin (Pty) Limited South Africa *39
Quantum Occupational Healthcare Services (West Coast) (Pty) Limited South Africa *39
Riverfield Lodge (Pty) Limited South Africa *39
Robinson Hospital Holdings (Pty) Limited South Africa *27
Robinson Hospital (Pty) Limited South Africa *30
Rockweld (Pty) Limited South Africa *55
Selected Medical Investments Limited South Africa *39
South African Home Patient (Pty) Limited South Africa *39
Spittal Drau Investments (Proprietary) Limited South Africa *39
Springs Private Hospital Group (Pty) Limited South Africa *39
St Mary's Private Hospital (Pty) Limited South Africa *25
Thermal Welding Products Limited South Africa *55
Transgraph Export Company (Pty) Limited South Africa *55
Vredenburg Hospital (Pty) Limited South Africa *39
Westcare (Pty) Limited South Africa *39
Wilgers Hospital Beperk South Africa *37
Wynberg Surgical Clinic (Pty) Limited South Africa *39
Zandfontein Clinic (Pty) Limited South Africa *30
Handigas Swaziland (Pty) Limited Swaziland *55
Swazi Oxygen (Pty) Limited Swaziland *55
BOC Intressenter AB Sweden 100
Airco Helex AG Switzerland *100
BOC AG Switzerland *100
BOC Lienhwa Industrial Gases Company Limited Taiwan *50
Confederate Technology Company Limited Taiwan *30
Edwards Technologies Limited Taiwan *100
Far Eastern Industrial Gases Company Limited Taiwan *28
Lien Hwa Commonwealth Corporation Taiwan *50
Lien Hwa LOX Cryogenic Equipment Corporation Taiwan *44
Lienhwa United LPG Company Limited Taiwan *28
United Industrial Gases Company Limited Taiwan *30
Yuan Rong Industrial Gases Company Limited Taiwan *23
BOC Tanzania Limited Tanzania *65
Tasco Estates Limited Tanzania *20
Eastern Industrial Gases Limited Thailand *50
9
COUNTRY OF PERCENTAGE OF
COMPANY INCORPORATION SHARES HELD
- ------- ------------- -------------
Electronic Gases (Thailand) Limited Thailand *49
KTPV (Thailand) Limited Thailand *100
Map Ta Phut Industrial Gases Company Limited Thailand *40
Rayong Acetylene Limited Thailand *87
Samutprakarn Properties Company Limited Thailand *100
SKTY (Thailand) Limited Thailand *100
Thai Industrial Gases Public Company Limited Thailand *100
TIG Air Chemicals Limited Thailand *98
TIG HyCo Limited Thailand *100
TIG Trading Limited Thailand *100
Unique Gas & Petrochemical Public Company Limited Thailand *99
BOC Gases (Tonga) Limited Tonga *90
Birlesik Oksijen Sanayi AS Turkey 50
BOC Uganda Limited Uganda *65
Airco BH-F Systems Inc USA *100
Airco Inc (Delaware) USA *100
Airco Onsites Inc USA *100
Airco Properties Inc USA *100
Air Reduction Company Inc USA *100
BOC Group Inc (Delaware), The USA *100
BOC Group Inc (Nevada), The USA *100
BOC Group, LLC, The USA *100
BOC Inc USA *100
BOC North America Inc USA *100
BOC Transports Inc USA *100
Calumatic North America Corporation USA *100
Certified Gas & Controls Inc USA *100
Hydromatix Inc USA *100
Ohmeda Medical Devices Division Inc USA *100
Selox Inc USA *100
Tam Oxygen Co USA *100
BOC Gases Virgin Islands Inc US Virgin Islands *100
BOC Gases de Venezuela CA Venezuela *100
Inversiones ABC, SA Venezuela *100
Inversiones Vencan SA Venezuela *100
Productora de Gas Carbonico SA Venezuela *100
North Vietnam Industrial Gases Limited Vietnam *40
BOC Gases Zambia plc Zambia *39
BOC Zimbabwe (Pvt) Limited Zimbabwe *100
Handigas (Pvt) Limited Zimbabwe *100
Industrial Gases (Pvt) Limited Zimbabwe *100
Oxyco Utilities (Pvt) Limited Zimbabwe *100
Oxygen Industries (Pvt) Limited Zimbabwe *100
Weldex (Pvt) Limited Zimbabwe *100
Zimbabwe Oxygen (Pvt) Limited Zimbabwe *100
10
--------------------------
Mr N Deeming
Company Secretary
11