BOC Shareholders FAQ

At 5.00 p.m. on Monday 4 September 2006.

At 8.00 a.m. on Tuesday 5 September 2006.

The Record Date for the Scheme of Arrangement was 6.00 p.m. on Monday 4 September 2006.

If you received the 1600p per share as a cash consideration you did not need to submit your share certificate to receive the cash. Your share certificate was automatically cancelled by the Company’s Registrar, Equiniti on 5 September 2006 and no longer has any value.

If you elected to receive the Loan Note alternative offered, your share certificate should have been submitted with the Loan Note Form of Election which had to be returned by 3 September 2006. If you were unable to locate your share certificate when you submitted the Loan Note Form of Election you would have completed the indemnity provided in Part E of the Form and undertaken to return your share certificate to Equiniti if found. Therefore you should return your share certificate to Equiniti at the address provided here.

The mandate you had previously submitted to Equiniti only related to dividend or interest payments. The 1600p per share was a capital payment and the mandate request could not be applied to this payment.

The Scheme was approved by the required majorities of BOC shareholders at both the Court Meeting and the EGM held on 16 August 2006. The Scheme was subsequently sanctioned by the Court on 4 September 2006 and became effective and binding on all shareholders on 5 September 2006 whether or not they voted in favour of or against the Scheme.

The cheques were be issued on or around 19 September 2006. The cheques were sent to your address registered with Equiniti. If you have not received your cheque and require a replacement cheque please write to Equiniti at the address provided here.

The Loan Note certificates are to be mailed by first class post on or around 19 September 2006 to your address registered with Equiniti. Please allow a few days for delivery. If you do not receive your certificate by 25 September 2006 and require a replacement certificate please write to Equiniti at the address provided here.

Please see the information provided in the Linde AG Loan Notes section.

Please see the information provided in the Linde AG Loan Notes section.

Please see the information provided in the Linde AG Loan Notes section.

Details of how to redeem Loan Notes are set out on the reverse of the Loan Note certificate.

The payment of the second interim dividend was made in accordance with the Pre-Conditions to the Linde AG offer as follows:

As the Pre-Conditions to the making of the Offer by Linde had not been satisfied on or before 7 June 2006, BOC Shareholders who were on the share register at the Scheme Record Time (6.00 p.m. on Monday 4 September 2006) received a Second Interim Dividend in addition to the consideration for their Scheme Shares under the Scheme.

The amount of the Second Interim Dividend was 20.25 pence per BOC share. This was calculated on the basis of 3.375 pence per BOC share for each consecutive full period of seven days during the period commencing on 1 June 2006 and ending on 18 July 2006, being the date on which Linde announced that the Pre-Conditions had been satisfied.

The Second Interim Dividend was paid on 19 September 2006.

168.75p

Yes, please see the information provided here.

Interest payments are made twice each year on 2 April and 2 October at such amounts as equal 12 ¼ % over the year.

At the time of each interest payment, mailed directly to your registered address.