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 2004. 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 SHARES
COMPANY INCORPORATION HELD BY GROUP
- ------- ------------- --------------------
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
OccCorp Pty Limited Australia *25
Pacific Engineering Supplies Pty Limited Australia *100
Pacific Industrial Supplies Pty Limited Australia *100
Pan-Pacific Welding Pty Limited Australia *100
South Pacific Welding Group Pty Limited Australia *100
Tiamont Pty Limited Australia *50
Unigas JV Partnership Australia *25
Bangladesh Oxygen Limited Bangladesh *60
BOC Bangladesh Limited Bangladesh 60
SA BOC Edwards NV Belgium *100
Hydrogen Company of Paraguana Limited, The Bermuda *100
Priestley Company Limited Bermuda *100
Afrox Limited Bophuthatswana *56
Afrox Gas & Engineering Supplies (Botswana) Botswana *56
(Pty) Limited
Botswana Oxygen Company (Pty) Limited Botswana *56
Handigas (Botswana) (Pty) Limited Botswana *56
Healthcare Management Services (Pty) Limited Botswana *20
Heat Gas (Pty) Limited Botswana *42
BOC Edwards Brasil Limitada Brazil *100
BOC Gases do Brasil Limitada Brazil *100
AUECC (BVI) Holdings Limited British Virgin Islands *50
BOC Lienhwa (BVI) Holding Company Limited British Virgin Islands *50
Pure Quality Technology Limited British Virgin Islands *50
1
COUNTRY OF PERCENTAGE OF SHARES
COMPANY INCORPORATION HELD BY GROUP
- ------- ------------- --------------------
Shine Sky International Company Limited British Virgin Islands *50
Unique Gas (BVI) Company Limited British Virgin Islands *99
Brunei Oxygen Sdn Bhd Brunei *25
177470 Canada Inc Canada *100
177472 Canada Inc Canada *100
44001 Ontario Limited Canada *100
BOC Canada Limited Canada *100
Burke Holdings Limited Canada *100
Hibon 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
Asia Union (Shanghai) Electronic Chemical Co Limited China *50
BOC (China) Holdings Company Limited China *100
BOC Gases (Nanjing) Chemical Park 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
BOCLH Industrial Gases (Kunshan) Company Limited China *50
BOCLH Industrial Gases (Songjiang) Company Limited China *50
BOCLH Industrial Gases (Suzhou) Company Limited China *50
BOCLH Industrial Gases (Waigaoqiao) Company Limited China *50
BOCLH Industrial Gases (Zhangjiang) Company Limited China *50
BOC TISCO Gases Company Limited China 50
BOC Trading (Shanghai) Company Limited China *100
Dalian BOC Carbon Dioxide Company Limited China *50
Edwards Tianli (Beijing) Pharmaceutical Systems Company Limited China *50
Guangkong 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
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
Shanghai Huayi Microelectronic Material Company Limited China *25
Shenzhen Feiying Industrial Gases Company Limited China *45
Shenzhen South China Industrial Gases Company Limited China *25
CO2 Colombiano Limitada Colombia *37
Comingas SA Empresa de Servicios Publicos Colombia *74
Gases Industriales de Colombia SA Colombia *74
Ingemedicas Santander Limitada Colombia *74
BOC Edwards s.r.o. Czech Republic *100
GIST Czech Republic s.r.o. Czech Republic *100
Solecsa Soldaduras Ecuatorianas S.A. Ecuador *34
2
COUNTRY OF PERCENTAGE OF SHARES
COMPANY INCORPORATION HELD BY GROUP
- ------- ------------- --------------------
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
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 (Luxembourg) 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 England *100
BOC Investments No.5 Limited England 100
100 Ordinary A shares
BOC Ireland Finance England *100
BOC Japan England 100
BOC Japan Holdings Limited England *100
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
*100 5% Cum Pref
BOC Pensions Limited England 100
BOC Pension Scheme Trustees Limited England 100
BOC Poland Holdings Limited England 100
BOC RSP Trustees 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 Industrial & Welding Supplies Limited England *100
3
COUNTRY OF PERCENTAGE OF SHARES
COMPANY INCORPORATION HELD BY GROUP
- ------- ------------- --------------------
Cryostar Limited England 100
Cyprane Limited England 100
Edwards High Vacuum International Limited England *100
Express Industrial & Welding Supplies Limited England *95
EHVIL Dissentients Limited England 100
Fluorogas Limited (in administration) England 100
Future Industrial and Welding Supplies Limited England *100
Gaffney Industrial & Welding Supplies Limited England *80
Gas Instrument Services Limited England *84
Gas Services Holdings Limited England 100
GIST Limited England *100
*100 5% Cum Pref
*100 5% Cum B Pref
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 Supplies (North West) Limited England *100
Islebroad Limited England *100
Leengate Hire Limited England *100
Leengate Industrial & Welding Supplies (Scotland) Limited England *75
Leengate Welding Group Limited England *100
Leengate Industrial & Welding Supplies Limited England *90
Leengate Industrial & Welding Supplies (Lincoln) Limited England *90
Leengate Industrial & Welding Supplies (North East) Limited England *75
Leengate Industrial & 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 Industrial & Welding Supplies Limited England *94
Plasma Products Limited England 100
Proportioncharm Limited England *100
Rock Industrial & Welding Supplies Limited England *75
Seabrook Industrial & 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 *80
Welder Equipment Services Limited England *75
Welding Products Holdings Limited England 100
Welding Wires (Midlands) Limited England *80
Wessex Industrial & Welding Supplies Limited England *100
BOC Fiji Limited Fiji *90
BOC Finland Oy Finland *100
BOC Group SAS, The France *100
Cryostar SAS France *100
4
COUNTRY OF PERCENTAGE OF SHARES
COMPANY INCORPORATION HELD BY GROUP
- ------- ------------- --------------------
Edwards SAS France *100
Hibon International SA France *100
Hibon SAS France *100
Societe de Mecanique Magnetique France *87
BOC Edwards GmbH Germany *100
BOC Gase Deutschland 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 Oxygen & Acetylene Company Limited Hong Kong *50 'A' Ordinary
Lien Hwa Industrial Gases (HK) Company Limited Hong Kong *50
New Sino Gases Company Limited Hong Kong *50
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 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 Investment Holding Company (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 Liquide Japan Welding Ltd Japan *44
A-TEC Ltd Japan *44
BOC Edwards Japan Ltd Japan *100
BOC Japan Ltd Japan *99
Boucho Daisan Ltd Japan *44
Chemical Gases Ltd Japan *22
Chubu Daisan Ltd Japan *44
Chubu Helium Center KK Japan *23
Chugoku Daisan Engineering Ltd Japan *44
Daisan Engineering Ltd Japan *44
Daisan Gas Center Ltd Japan *44
Daisan Gas Shoji Ltd Japan *44
Daisan Service Ltd Japan *44
Fukuoka Daisan Ltd Japan *24
Himeji Daisan Ltd Japan *35
Japan Air Gases Ltd Japan *44
Kagoshima Oxyton Ltd Japan *33
Kansai Gas First Ltd Japan *29
Kansai Teisan Gas Ltd Japan *44
Kanto Daisan Ltd Japan *44
Keiyo Teisan Ltd Japan *22
Kinuura Kogyo Gas Ltd Japan *27
Kitakanto Gas Center Ltd Japan *22
5
COUNTRY OF PERCENTAGE OF SHARES
COMPANY INCORPORATION HELD BY GROUP
- ------- ------------- --------------------
Kitakyushu Oxyton Ltd Japan *35
KK Air Liquide Hamamatsu Japan *44
KK Air Liquide Hiroshima Japan *27
KK Air Liquide Hokuetsu Japan *44
KK Air Liquide Kitakyushu Japan *26
KK H.B.R. Japan *23
KK Japan Helium Center Japan *40
KK Kawasaki Oxyton Japan *27
KK Mizushima Oxyton Japan *44
KK Obara Gas Center Japan *27
KK Seishin Japan *44
KK Ultra Clean Manufacturing Technology Co Japan *30
Kondo Shoji Ltd Japan *31
Kumamoto Oxyton Ltd Japan *31
Kurayoshi Sangyo Ltd Japan *44
Kurosaki Sanso Ltd Japan *22
Kyoto Teisan Ltd Japan *24
Kyushu Daisan Ltd Japan *44
Kyushu Helium Center Japan *22
Matsuyama Oxyton Ltd Japan *27
Nagasaki Sanso Ltd Japan *27
Naniwa Sanso Japan *22
Nihon Cryogenics Ltd Japan *22
Niigata I.G.S. Ltd Japan *27
O I Gases Ltd Japan *22
Osaka Sanso Production Ltd Japan *44
OSK Instrument Ltd Japan *44
S2M-Japan Co Ltd Japan *44
S.T. Specialty Gas Ltd Japan *22
Sagami I.G.S. Ltd Japan *22
Seitetsu Oxyton Ltd Japan *27
Shiga Gas Center Ltd Japan *22
T.S. Unyu Ltd Japan *44
T.T. Tech Ltd Japan *27
Takamatsu Teisan Japan *27
Teisan Acetylene Ltd Japan *22
Tokai Gas United Ltd Japan *23
Tokyo Daisan Engineering Ltd Japan *44
Tokyo Medical Gas Ltd Japan *31
Tokyo Teisan Ltd Japan *44
Tottori Minami Yoshikata N2 Gas Centre Ltd Japan *20
Uchiura Gas Center Ltd Japan *31
VitalAire Japan Ltd Japan *44
VitalAire Yokohama Ltd Japan *27
Yokkaichi Oxyton Ltd Japan *27
Yokohama Teisan Ltd Japan *22
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
6
COUNTRY OF PERCENTAGE OF SHARES
COMPANY INCORPORATION HELD BY GROUP
- ------- ------------- --------------------
BOC Gases Korea Company Limited Korea *100
*100 Preferred shares
BOC Systems Limited Korea *100
Shinil Cryogenic Materials Limited Korea *49
Songwon Edwards Limited Korea *97
Sungwoo BOC Co Limited Korea *50
BOC Systems Limited Korea *100
Afrox Lesotho (Pty) Limited Lesotho *56
Lesotho Oxygen Company (Pty) Limited Lesotho *56
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 Berhad Malaysia *23
MOX Gases (JB) Sdn Berhad Malaysia *23
MOX Gebeng Industrial Gases Sdn Berhad Malaysia *23
MOX Sha Alam Industrial Gases Sdn Berhad Malaysia *23
MOX Welding Products Sdn Berhad Malaysia *23
Afrox International Limited Mauritius *56
Les Gaz Industriel Limited Mauritius *21
Mocoh Trading Mauritius Limited Mauritius *30
BOC Gases de Mexico S.A. de C.V. Mexico *100
Compania de Nitrogeno de Cantarell S.A. de C.V. Mexico *65
Compania de Operaciones de Nitrogeno S.A. de C.V. Mexico *100
Servicios de Cantarell S.A. de C.V. Mexico *65
Servicios de Operaciones de Nitrogeno S.A. de C.V. Mexico *100
BOC Gases Mozambique Limited Mozambique *56
Gas & Welding Products (Nambia) (Pty) Limited Namibia *56
IGL Properties (Pty) Limited Namibia *56
IGL (Pty) Limited Namibia *56
BOC BV Netherlands *100
BOC Edwards Pharmaceutical Systems BV Netherlands *100
BOC Europe Holdings BV Netherlands *100
BOC Group BV, The Netherlands *100
BOC Investments BV Netherlands 100
GIST B.V. Netherlands *100
BOC Gases Caribbean NV Netherlands Antilles *100
BOC Gases Curacao NV 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
7
COUNTRY OF PERCENTAGE OF SHARES
COMPANY INCORPORATION HELD BY GROUP
- ------- ------------- --------------------
BOC Pakistan Limited Pakistan 60
Dunfly Investments Inc Panama *100
Indura Panama S.A. Panama *41
BOC 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
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
BOC 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
BOC Plyny s.r.o. Slovakia *100
BOC Gases Solomon Islands Limited Solomon Islands *100
African Oxygen Limited South Africa *56
Afrox Educational Services (Pty) Limited South Africa *56
Afrox Finance Limited South Africa *56
Afrox Healthcare Limited South Africa *38
Afrox Healthcare Services (Pty) Limited South Africa *38
Afrox Home Healthcare P.E. (Pty) Limited South Africa *38
Afrox Hospitals Limited South Africa *38
8
COUNTRY OF PERCENTAGE OF SHARES
COMPANY INCORPORATION HELD BY GROUP
- ------- ------------- --------------------
Afrox Limited South Africa *56
Afrox Occupational Health Care (Pty) Limited South Africa *38
Afrox Pharmacy Management Services (Pty) Limited South Africa *38
Afrox Properties (Pty) Limited South Africa *56
Afrox (Transkei)(Pty) Limited South Africa *56
Amalgamated Gas & Welding (Pty) Limited South Africa *56
Amalgamated Hospitals Limited South Africa *38
AMAHOSP Medical Rescue (Pty) Limited South Africa *38
Ammed Properties (Pty) Limited South Africa *38
Autogas Southern Africa (Pty) Limited South Africa *56
AWCE (Pty) Limited South Africa *56
Bedford Gardens Private Hospital (Pty) Limited South Africa *38
BOC Edwards South Africa (Pty) Limited South Africa *100
Border Hospitals (Pty) Limited South Africa *24
Brenthurst Dispensary (Pty) Limited South Africa *38
C Elias & Associates (Pty) Limited South Africa *38
Changing Tides 243 (Pty) Limited South Africa *38
Chatsmed Property Enterprises (Pty) Limited South Africa *38
Claremont Hospital (Pty) Limited South Africa *38
Coastal Medical Investments (Pty) Limited South Africa *38
Correctional Healthcare Services (Pty) Limited South Africa *38
Cosmos Hospital Property (Pty) Limited South Africa *38
Cylinder Leasing (Pty) Limited South Africa *56
Daglish & Associates (Pty) Limited South Africa *38
Dalview Nursing Home (Pty) Limited South Africa *38
Direct Medicines (Pty) Limited South Africa *38
Dowson & Dobson Industrial Limited South Africa *56
Dowson & Dobson Limited South Africa *56
Drury Welding (Pty) Limited South Africa *56
EMH Operating Company (Pty) Limited South Africa *32
Empangeni Garden Clinic (Pty) Limited, The South Africa *38
Empangeni Garden Clinic Properties (Pty) Limited South Africa *38
Energy Medical Supplies (Pty) Limited South Africa *56
Entabeni Hospital Limited South Africa *38
Eugene Marais Hospital (Pty) Limited South Africa *38
Flohoc Investments (Pty) Limited South Africa *27
Garbanzo Property Investments (Pty) Limited South Africa *38
Glynnwood Hospital Operating Company (Pty) Limited South Africa *33
Gordon & Company (Pty) Limited South Africa *38
G P Ross Incorporated South Africa *38
Harris Calorific South Africa (Pty) Limited South Africa *56
Hewu Hospital (Pty) Limited South Africa *21
Hospitaalpark Kliniek (Eiendoms) Beperk South Africa *38
Hospital Medical Systems (Pty) Limited South Africa *24
Human Performance Systems (Pty) Limited South Africa *56
Industrial Research and Development (Pty) Limited South Africa *56
Isivivana Health (Pty) Limited South Africa *23
Jorum Property Investments (Pty) Limited South Africa *38
K Wilson & Company (Pty) Limited South Africa *38
Kingsbury Hospital Limited South Africa *27
Kingsbury Hospital Property Limited South Africa *38
Liesbeeck Medical Holdings (Pty) Limited South Africa *38
Lifecare Clinics (Pty) Limited South Africa *38
Lifecare Community Hospitals (Pty) Limited South Africa *21
Lifecare Group Holdings Limited South Africa *21
Lifecare Group Victoria Hospital (Pty) Limited South Africa *38
Lifecare Management Services (Pty) Limited South Africa *38
Lifecare Properties (Pty) Limited South Africa *21
Lifecare Special Health Services (Pty) Limited South Africa *21
9
COUNTRY OF PERCENTAGE OF SHARES
COMPANY INCORPORATION HELD BY GROUP
- ------- ------------- --------------------
Manstone Motors (Pty) Limited South Africa *38
Matikwana Hospital (Pty) Limited South Africa *21
Medicine Management Services (Pty) Limited South Africa *38
Medi-Speed Natal (Pty) Limited South Africa *56
Metropol Hospitals (Pty) Limited South Africa *23
M J Rudolph & Associates (Pty) Limited South Africa *21
M L Hurwitz & Associates (Pty) Limited South Africa *38
Mobisburg (Pty) Limited South Africa *38
Nasionale Sweisware (Edms) Beperk South Africa *56
New Kensington Clinic (Pty) Limited South Africa *24
Nicoweld (Pty) Limited South Africa *56
Northern Dispensary (Pty) Limited South Africa *38
Oude Werf (Eiendoms) Beperk South Africa *38
P E Medical Group Investments (No.3)(Pty) Limited South Africa *38
Peglerae Investments (Pty) Limited South Africa *23
Presmed Day Clinics (Pty) Limited South Africa *38
Princess Dispensary (Pty) Limited South Africa *38
Prop Robin (Pty) Limited South Africa *38
Riverfield Lodge (Pty) Limited South Africa *38
Robinson Hospital Holdings (Pty) Limited South Africa *27
Robinson Hospital (Pty) Limited South Africa *30
Rockweld (Pty) Limited South Africa *56
Roseacres Clinic (Pty) Limited South Africa *38
Rustenburg Hospital Properties (Pty) Limited South Africa *23
Selected Medical Investments Limited South Africa *38
South African Home Patient (Pty) Limited South Africa *38
Spittal Drau Investments (Proprietary) Limited South Africa *38
Springs Private Hospital Group (Pty) Limited South Africa *38
St Mary's Private Hospital (Pty) Limited South Africa *25
Synchramed (Pty) Limited South Africa *38
Synchromed (Pty) Limited South Africa *39
Thermal Welding Products Limited South Africa *56
Transgraph Export Company (Pty) Limited South Africa *56
UK Health Management Services (Pty) Limited South Africa *38
Vredenburg Hospital (Pty) Limited South Africa *38
Westcare (Pty) Limited South Africa *38
Wilgers Hospital Beperk South Africa *37
Wynberg Surgical Clinic (Pty) Limited South Africa *38
Zandfontein Clinic (Pty) Limited South Africa *29
Wilgeheuwel Hospital (Pty) Limited South Africa *29
Handigas Swaziland (Pty) Limited Swaziland *56
Swazi Oxygen (Pty) Limited Swaziland *56
BOC Intressenter AB Sweden 100
BOC AG Switzerland *100
Asia Union Electronic Chemical Corporation Taiwan *50
BOC Lienhwa Industrial Gases Company Limited Taiwan *50
Confederate Technology Company Limited Taiwan *27
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 *29
Yuan Rong Industrial Gases Company Limited Taiwan *23
BOC Tanzania Limited Tanzania *65
10
COUNTRY OF PERCENTAGE OF SHARES
COMPANY INCORPORATION HELD BY GROUP
- ------- ------------- --------------------
Tasco Estates Limited Tanzania *20
BPK Terminal Limited Thailand *99
Chemicals Gas Transport Company Limited Thailand *99
Eastern Industrial Gases Limited Thailand *50
Electronic Gases (Thailand) Limited Thailand *49
KTPV (Thailand) Limited Thailand *100
Map Ta Phut Industrial Gases Company Limited Thailand *40
MIG Production Company Limited Thailand *54
Rayong Acetylene Limited Thailand *87
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 Carrier Company Limited Thailand *99
Unique Gas International Company Limited Thailand *99
Unique Gas & Petrochemical Public Company Limited Thailand *99
Unique Gas Trading Company Limited Thailand *99
Unique Marine Company Limited Thailand *99
BOC Gases (Tonga) Limited Tonga *90
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 Americas, Inc USA *100
BOC Americas (PGS), Inc USA *100
BOC Energy Services, Inc USA *100
BOC Group, Inc (Delaware), The USA *100
BOC Group, Inc (Nevada), The USA *100
BOC, Inc USA *100
BOC North America, Inc USA *100
BOC Transports, Inc USA *100
BOC Works, Inc USA *100
Calumatic North America Corporation USA *100
Certified Gas & Controls, Inc USA *100
East Coast Oxygen USA *50
Environmental Management Corporation USA *100
ESH Connect, Inc USA *36
Hydromatix, Inc USA *100
NuPharmx, LLC USA *49
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
11
COUNTRY OF PERCENTAGE OF SHARES
COMPANY INCORPORATION HELD BY GROUP
- ------- ------------- --------------------
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
12