**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 2005. Except where otherwise stated, the shares held are Ordinary shares.

* = Shares held through a subsidiary or associated undertaking.

| **Company**                                                      |   | **Country of Incorporation** |   | **Percentage of Shares Held by Group**  |
|------------------------------------------------------------------|--------|------------------------------|--------|-----------------------------------------|
|                                                                  |        |                              |        |                                         |
| Indura Argentina S.A.                                            |   | Argentina                    |   | *41                                     |
|                                                             |   |                         |   |                                    |
| BOC Gases Aruba N.V.                                             |   | Aruba                        |   | *100                                    |
|                                                             |   |                         |   |                                    |
| Auscom Holdings Pty Limited                                      |   | Australia                    |   | *50 ‘A’ Ord                 |
| BOC AIP (a Limited Partnership)                                  |   | Australia                    |   | *100                                    |
| BOC Australia Pty Limited                                        |   | Australia                    |   | *100 Ord & ‘J’ Red Pref |
| BOC Limited                                                      |   | Australia                    |   | *100 Ord & ‘A’ Ord      |
| 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 Pty 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)    (Pty) Limited |   | Botswana                     |   | *56                                     |
| Botswana Oxygen Company (Pty) Limited                            |   | Botswana                     |   | *56                                     |
| Botswana Steel Engineering (Pty) Limited                         |   | Botswana                     |   | *42                                     |
| Cuulstick Ventures (Pty) Limited                                 |   | Botswana                     |   | *56                                     |
| Handigas (Botswana) (Pty) Limited                                |   | Botswana                     |   | *56                                     |
| Heat Gas (Pty) Limited                                           |   | Botswana                     |   | *42                                     |
| Kiddo Investments (Pty) Limited                                  |   | Botswana                     |   | *56                                     |
| Reptile Investment Nine (Pty) Limited                            |   | Botswana                     |   | *56                                     |
| Reptile Investment Ten (Pty) Limited                             |   | Botswana                     |   | *56                                     |
|                                                             |   |                         |   |                                    |
| BOC Edwards Brasil Limitada                                      |   | Brazil                       |   | *100                                    |
| BOC Gases do Brasil Limitada                                     |   | Brazil                       |   | *100                                    |

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| **Company**                                                     |   | **Country of Incorporation** |   | **Percentage of Shares          Held by Group**                                                                                                   |
|-----------------------------------------------------------------|--------|------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                 |        |                              |        |                                                                                                                                                   |
| AUECC (BVI) Holdings Limited                                    |   | British Virgin Islands       |   | *50                                                                                                                                               |
| BOC Lienhwa (BVI) Holding Company Limited                       |   | British Virgin Islands       |   | *50 Non Cum Pref Stock & Common Stock                                                                                                         |
| Pure Quality Technology Limited                                 |   | British Virgin Islands       |   | *50                                                                                                                                               |
| Shine Sky International Company Limited                         |   | British Virgin Islands       |   | *50                                                                                                                                               |
| Think Advance Limited                                           |   | British Virgin Islands       |   | *100                                                                                                                                              |
|                                                            |   |                         |   |                                                                                                                                              |
| Brunei Oxygen Sdn Bhd                                           |   | Brunei                       |   | *25                                                                                                                                               |
|                                                            |   |                         |   |                                                                                                                                              |
| 177470 Canada Inc                                               |   | Canada                       |   | *100                                                                                                                                              |
| 177472 Canada Inc                                               |   | Canada                       |   | *100                                                                                                                                              |
| 44001 Ontario Limited                                           |   | Canada                       |   | *100                                                                                                                                              |
| 9155-2257 Quebec Inc                                            |   | Canada                       |   | *100                                                                                                                                              |
| BOC Canada Limited                                              |   | Canada                       |   | *100 Common Stock &   Pref                                                                                                                    |
| Burke Holdings Limited                                          |   | Canada                       |   | *100                                                                                                                                              |
| Hera, Hydrogen Storage Systems Inc                              |   | Canada                       |   | *20 Class B Pref                                                                                                                                  |
| Hibon Inc                                                       |   | Canada                       |   | *100 Unlimited ‘A’,           Unlimited ‘C’ & Class ‘D’ |
|                                                            |   |                         |   |                                                                                                                                              |
| 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 (Nanjing) Precision Gases Company Limited                   |   | China                        |   | *100                                                                                                                                              |
| 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                                                                                                                                               |
| Maanshan BOC-Ma Steel Gases 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                        |   | 100                                                                                                                                               |
| Shanghai Hongbao Medical Gases Company Limited                  |   | China                        |   | *48                                                                                                                                               |
| 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                                                                                                                                               |
| Wuxi BOC Gases Company Limited                                  |   | China                        |   | *100                                                                                                                                              |

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| **Company**                                        |   | **Country of Incorporation** |   | **Percentage of Shares          Held by Group**        |
|----------------------------------------------------|--------|------------------------------|--------|--------------------------------------------------------|
|                                                    |        |                              |        |                                                        |
| 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                                                    |
|                                               |   |                         |   |                                                   |
| 3 Shires (Cutting & Welding Automated) Limited |   | England                      |   | *100                                                   |
| 3 Shires Cutting & Welding Limited             |   | England                      |   | *100                                                   |
| Agrinon Company                                    |   | England                      |   | 100                                                    |
| Airco Coating Technology Limited                   |   | England                      |   | 100 Ord, ‘A’ Ord & ‘B’ Ord |
| 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 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 Ord & ‘A’ Ord                     |
| 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                               |   | England                      |   | *100 Ord & Ord ‘A’                     |
| BOC Ireland Finance                                |   | England                      |   | *100                                                   |
| BOC Japan                                          |   | England                      |   | 100                                                    |
| BOC Japan Finance                                  |   | England                      |   | *99                                                    |
| BOC Japan Holdings Limited                         |   | England                      |   | *100                                                   |
| BOC Korea Holdings Limited                         |   | England                      |   | 100                                                    |
| BOC Limited                                        |   | England                      |   | *100 Ord & Non-Red Cum Pref                        |
| BOC Luxembourg Finance                             |   | England                      |   | *100                                                   |
| BOC Netherlands Finance Limited                    |   | England                      |   | 100                                                    |
| BOC Netherlands Holdings Limited                   |   | England                      |   | 100 Ord &7.2% CumRedPref                           |
| 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                                                    |

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| **Company**                                                      |   | **Country of Incorporation** |   | **Percentage of Shares          Held by Group**                                                                             |
|------------------------------------------------------------------|--------|------------------------------|--------|-----------------------------------------------------------------------------------------------------------------------------|
|                                                                  |        |                              |        |                                                                                                                             |
| British Industrial Gases Limited                                 |   | England                      |   | 100                                                                                                                         |
| British Oxygen Company Limited, The                              |   | England                      |   | 100 Ord,      Def Ord & Pref                       Ord                          |
| Calumatic (United Kingdom) Limited                               |   | England                      |   | 100                                                                                                                         |
| Cotswold Industrial & Welding Supplies Limited               |   | England                      |   | *100                                                                                                                        |
| Cryostar Limited                                                 |   | England                      |   | 100                                                                                                                         |
| Cyprane                                                          |   | England                      |   | 100                                                                                                                         |
| Edwards High Vacuum International Limited                        |   | England                      |   | *100                                                                                                                        |
| EHVIL Dissentients Limited                                       |   | England                      |   | 100                                                                                                                         |
| Express Industrial & Welding Supplies Limited                |   | England                      |   | *95                                                                                                                         |
| Fluorogas Limited                                                |   | England                      |   | 100 Ord,Cum Pref, Def & Special Red                                                                                     |
| Future Industrial and Welding Supplies Limited                   |   | England                      |   | *100                                                                                                                        |
| Gaffney Industrial & Welding Supplies Limited                |   | England                      |   | *80                                                                                                                         |
| Gas Instrument Services Limited                                  |   | England                      |   | *84                                                                                                                         |
| GIST Limited                                                     |   | England                      |   | *100 Ord,5%Cum Pref & 5% Cum B Pref                                                                                     |
| G L Baker (Transport) Limited                                    |   | England                      |   | 100                                                                                                                         |
| Handigas Limited                                                 |   | England                      |   | 100 Ord & Management                                                                                                    |
| Hick, Hargreaves and Company Limited                             |   | England                      |   | *100                                                                                                                        |
| Indonesia Power Holdings Limited                                 |   | England                      |   | 100                                                                                                                         |
| Industrial & 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 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                                                                                                                         |
| Leengate Industrial & Welding Supplies (Scotland) Limited    |   | England                      |   | *75                                                                                                                         |
| Leengate Industrial & Welding Supplies (Strathclyde) Limited |   | England                      |   | *100                                                                                                                        |
| Leengate Welding Group Limited                                   |   | England                      |   | *100                                                                                                                        |
| Leengate Welding Services Limited                                |   | England                      |   | *100                                                                                                                        |
| Medishield                                                       |   | England                      |   | 100                                                                                                                         |
| Medispeed Limited                                                |   | England                      |   | 100 Ord,      8% 1st Cum Red  Pref &               8%    2nd NonCum    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 Ord & Def                                                                                                          |
| Transhield Limited                                               |   | England                      |   | 100                                                                                                                         |
| W&G Supplies Limited                                         |   | England                      |   | *80                                                                                                                         |
| Welder Equipment Hire Limited                                    |   | England                      |   | *100                                                                                                                        |
| Welder Equipment Services Limited                                |   | England                      |   | *75                                                                                                                         |
| Welding Products Holdings Limited                                |   | England                      |   | 100                                                                                                                         |
| Welding Wires (Midlands) Limited                                 |   | England                      |   | *100                                                                                                                        |
| Wessex Industrial & Welding Supplies Limited                 |   | England                      |   | *100                                                                                                                        |
|                                                             |   |                         |   |                                                                                                                        |
| BOC Fiji Limited                                                 |   | Fiji                         |   | *90                                                                                                                         |
|                                                             |   |                         |   |                                                                                                                        |
| BOC Finland Oy                                                   |   | Finland                      |   | *100                                                                                                                        |

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| **Company**                                          |   | **Country of Incorporation** |   | **Percentage of Shares          Held by Group** |
|------------------------------------------------------|--------|------------------------------|--------|-------------------------------------------------|
|                                                      |        |                              |        |                                                 |
| BOC Group SAS, The                                   |   | France                       |   | *100                                            |
| Cryostar SAS                                         |   | France                       |   | *100                                            |
| Edwards SAS                                          |   | France                       |   | *100                                            |
| Hibon International SA                               |   | France                       |   | *100                                            |
| Hibon SAS                                            |   | France                       |   | *100                                            |
| Societé de Mécanique Magnétique |   | France                       |   | *87                                             |
|                                                 |   |                         |   |                                            |
| BOC Edwards GmbH                                     |   | Germany                      |   | *100                                            |
| BOC Gase Deutschland GmbH                            |   | Germany                      |   | *100                                            |
| Weno Verwaltungsgesellschaft mbH                     |   | Germany                      |   | *100                                            |
| Wilhelm Klein GmbH                                   |   | Germany                      |   | *100                                            |
|                                                 |   |                         |   |                                            |
| BOC No. 1 Limited                                    |   | Guernsey                     |   | *100                                            |
| BOC No. 2 Limited                                    |   | Guernsey                     |   | *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’ Ord                         |
| 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 Ord & Class      B Red Pref             |
| P.T. Gresik Power Indonesia                          |   | Indonesia                    |   | *90 Ord & Class      B Red Pref             |
| 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                                            |
|                                                 |   |                         |   |                                            |
| Edwards Israel Vacuum Limited                        |   | Israel                       |   | *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                                             |
| 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                                             |
| Fukuoka Daisan Ltd                                   |   | Japan                        |   | *24                                             |
| Himeji Daisan Ltd                                    |   | Japan                        |   | *35                                             |
| Japan Air Gases Ltd                                  |   | Japan                        |   | *44                                             |

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| **Company**                                |   | **Country of Incorporation** |   | **Percentage of Shares          Held by Group**       |
|--------------------------------------------|--------|------------------------------|--------|-------------------------------------------------------|
|                                            |        |                              |        |                                                       |
| Kagoshima Oxyton Ltd                       |   | Japan                        |   | *33                                                   |
| Kansai Gas First Ltd                       |   | Japan                        |   | *29                                                   |
| Keiyo Teisan Ltd                           |   | Japan                        |   | *22                                                   |
| Kinuura Kogyo Gas Ltd                      |   | Japan                        |   | *27                                                   |
| Kitakanto Gas Center Ltd                   |   | Japan                        |   | *22                                                   |
| Kitakyushu Oxyton Ltd                      |   | Japan                        |   | *35                                                   |
| KK Air Gases Hanshin                       |   | Japan                        |   | *44                                                   |
| KK Air Gases Hiroshima                     |   | Japan                        |   | *27                                                   |
| KK Air Gases Hokuetsu                      |   | Japan                        |   | *44                                                   |
| KK Air Gases Kitakyushu                    |   | Japan                        |   | *26                                                   |
| KK Air Gases Sanyo                         |   | Japan                        |   | *41                                                   |
| KK Air Gases Service                       |   | Japan                        |   | *44                                                   |
| KK Air Gases Tokai                         |   | Japan                        |   | *44                                                   |
| KK Air Gases Tokyo                         |   | Japan                        |   | *44                                                   |
| KK Air Gases Yamaguchi                     |   | Japan                        |   | *44                                                   |
| KK H.B.R.                                  |   | Japan                        |   | *23                                                   |
| KK Japan Helium Center                     |   | Japan                        |   | *40                                                   |
| KK Kawasaki Oxyton                         |   | Japan                        |   | *27                                                   |
| KK Mizushima Oxyton                        |   | Japan                        |   | *44                                                   |
| KK Ultra Clean Manufacturing Technology Co |   | Japan                        |   | *30                                                   |
| Kondo Shoji Ltd                            |   | Japan                        |   | *31                                                   |
| Kumamoto Oxyton Ltd                        |   | Japan                        |   | *31                                                   |
| 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 KK                            |   | 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                                                   |
| 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                                                   |
| 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’ & 'C'                         |
| BOC Australian Finance Limited             |   | Jersey                       |   | *100                                                  |
| Bocial (Jersey) Limited                    |   | Jersey                       |   | *50 ‘A’ Ord &‘A’ Red Pref |
| BOC Preference Limited                     |   | Jersey                       |   | *100 ‘A’ & ‘B’            |
| Valboc Holdings (Jersey) Limited           |   | Jersey                       |   | *50                                                   |
| Valboc (Jersey) Limited                    |   | Jersey                       |   | *40                                                   |

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| **Company**                                        |   | **Country of Incorporation** |   | **Percentage of Shares          Held by Group** |
|----------------------------------------------------|--------|------------------------------|--------|-------------------------------------------------|
|                                                    |        |                              |        |                                                 |
| BOC Kenya Limited                                  |   | Kenya                        |   | *65                                             |
| East African Oxygen Limited                        |   | Kenya                        |   | *65                                             |
| Kivuli Limited                                     |   | Kenya                        |   | *65                                             |
|                                               |   |                         |   |                                            |
| BOC Edwards Chemical Management Korea Limited      |   | Korea                        |   | 100                                             |
| BOC Gases Korea Company Limited                    |   | Korea                        |   | *100 Common      Stock, Pref I & Pref II    |
| BOC Systems Limited                                |   | Korea                        |   | *100                                            |
| Shinil Cryogenic Materials Limited                 |   | Korea                        |   | *49                                             |
| Songwon Edwards Limited                            |   | Korea                        |   | *97                                             |
|                                               |   |                         |   |                                            |
| Afrox Lesotho (Pty) Limited                        |   | Lesotho                      |   | *56                                             |
| Lesotho Oxygen Company (Pty) Limited               |   | Lesotho                      |   | *56                                             |
|                                               |   |                         |   |                                            |
| Mocoh Gas Madagascar Sarl                          |   | 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 Sdn Bhd                                  |   | Malaysia                     |   | *23                                             |
| MOX Gases (JB) Sdn Berhad                          |   | Malaysia                     |   | *23                                             |
| MOX Welding Products Sdn Berhad                    |   | Malaysia                     |   | *23                                             |
|                                               |   |                         |   |                                            |
| Afrox International Limited                        |   | Mauritius                    |   | *56                                             |
| Les Gaz Industriels 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 Class I & Class II                      |
| Compania de Operaciones de Nitrogeno S.A. de C.V.  |   | Mexico                       |   | *100 Class 1, Series A & B                  |
| Servicios de Cantarell S.A. de C.V.                |   | Mexico                       |   | *65 Fixed Capital                               |
| Servicios de Operaciones de Nitrogeno S.A. de C.V. |   | Mexico                       |   | *100 Fixed Capital                              |
|                                               |   |                         |   |                                            |
| BOC Gases Mozambique Limited                       |   | Mozambique                   |   | *56                                             |
| Petrogas Limitada                                  |   | Mozambique                   |   | *27                                             |
|                                               |   |                         |   |                                            |
| Gas & Welding Products (Nambia) (Pty) Limited  |   | Namibia                      |   | *56                                             |
| IGL Properties (Pty) Limited                       |   | Namibia                      |   | *56                                             |
| IGL (Pty) Limited                                  |   | Namibia                      |   | *56                                             |
| Namox (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                                             |
| De Wilde Westland BV                               |   | Netherlands                  |   | *100                                            |
| GIST B.V.                                          |   | Netherlands                  |   | *100                                            |
| G Van Dongen Holding BV                            |   | Netherlands                  |   | *100                                            |
| G Van Dongen Transportbedrjf Dirksland BV          |   | Netherlands                  |   | *100                                            |
| Peeman Transport BV                                |   | Netherlands                  |   | *100                                            |
| Van Dongen Aalsmeer BV                             |   | Netherlands                  |   | *100                                            |
| Van Dongen Chartering BV                           |   | Netherlands                  |   | *100                                            |
| Van Dongen Cool Logistics Barendrecht BV           |   | Netherlands                  |   | *100                                            |
| Van Dongen en Mostert BV                           |   | Netherlands                  |   | *100                                            |
| Van Dongen Materieel BV                            |   | Netherlands                  |   | *100                                            |

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| **Company**                                  |   | **Country of Incorporation** |   | **Percentage of Shares          Held by Group** |
|----------------------------------------------|--------|------------------------------|--------|-------------------------------------------------|
|                                              |        |                              |        |                                                 |
| Van Dongen Westland BV                       |   | Netherlands                  |   | *100                                            |
|                                         |   |                         |   |                                            |
| BOC Gases Caribbean NV                       |   | Netherlands Antilles         |   | *100                                            |
| BOC Gases Curaçao NV                  |   | Netherlands Antilles         |   | *100 ‘A’ & ‘B’      |
| 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                                            |
| South Pacific Welding Group (NZ) 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 Papua New Guinea Pty Limited             |   | Papua New Guinea             |   | *74                                             |
|                                         |   |                         |   |                                            |
| Indura S.A. (Peru)                           |   | Peru                         |   | *41                                             |
| Indura S.A. Sucursal Peru                    |   | Peru                         |   | *41                                             |
|                                         |   |                         |   |                                            |
| Bacnotan Air Gases Inc                       |   | Philippines                  |   | *50                                             |
| Bacolod Oxygen Corporation                   |   | Philippines                  |   | *100                                            |
| Bataan Industrial Gases Inc                  |   | Philippines                  |   | *100                                            |
| 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                  |   | *100                                            |
| CIGC Corporation                             |   | Philippines                  |   | *100                                            |
| CIGI Properties Inc                          |   | Philippines                  |   | *100                                            |
| Consolidated Industrial Gases Inc            |   | Philippines                  |   | *100 ‘A’ & ‘B’ Ord  |
| Cryo Industrial Gases Inc                    |   | Philippines                  |   | *100                                            |
| Davao Oxygen Corporation                     |   | Philippines                  |   | *100                                            |
| Grandplains Properties, Inc                  |   | Philippines                  |   | *40 Pref                                        |
| Ormoc Oxygen Corporation                     |   | Philippines                  |   | *100                                            |
| Royal Southmeadows, Inc                      |   | Philippines                  |   | *40 Pref                                        |
| 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                       |   | *98                                             |
|                                         |   |                         |   |                                            |
| 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 Ord &Red Pref                           |
| 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 Ord &Red Pref                           |

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| **Company**                                       |   | **Country of Incorporation** |   | **Percentage of Shares          Held by Group** |
|---------------------------------------------------|--------|------------------------------|--------|-------------------------------------------------|
|                                                   |        |                              |        |                                                 |
| 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 African Investments (Pty) Limited           |   | South Africa                 |   | *56                                             |
| Afrox Educational Services (Pty) Limited          |   | South Africa                 |   | *56                                             |
| Afrox Finance Limited                             |   | South Africa                 |   | *56                                             |
| Afrox Limited                                     |   | South Africa                 |   | *56                                             |
| Afrox Properties (Pty) Limited                    |   | South Africa                 |   | *56                                             |
| Afrox Safety Limited                              |   | South Africa                 |   | *56                                             |
| Afrox (Transkei)(Pty) Limited                     |   | South Africa                 |   | *56                                             |
| Amalgamated Gas & Welding (Pty) Limited       |   | South Africa                 |   | *56                                             |
| Autogas Southern Africa (Pty) Limited             |   | South Africa                 |   | *56                                             |
| AWCE (Pty) Limited                                |   | South Africa                 |   | *56 Ord & ‘A’ Ord               |
| BOC Edwards South Africa (Pty) Limited            |   | South Africa                 |   | *100                                            |
| Cylinder Leasing (Pty) Limited                    |   | South Africa                 |   | *56 Red Pref                                    |
| Dowson & Dobson Industrial Limited            |   | South Africa                 |   | *53                                             |
| Drury Welding (Pty) Limited                       |   | South Africa                 |   | *56                                             |
| Energy Medical Supplies (Pty) Limited             |   | South Africa                 |   | *56                                             |
| Harris Calorific South Africa (Pty) Limited       |   | South Africa                 |   | *56                                             |
| Human Performance Systems (Pty) Limited           |   | South Africa                 |   | *56                                             |
| Industrial Research and Development (Pty) Limited |   | South Africa                 |   | *56                                             |
| ISAS Trust                                        |   | South Africa                 |   | *56                                             |
| Medi-Speed Natal (Pty) Limited                    |   | South Africa                 |   | *56                                             |
| Nasionale Sweisware (Edms) Beperk                 |   | South Africa                 |   | *56                                             |
| Nicoweld (Pty) Limited                            |   | South Africa                 |   | *56                                             |
| Rockweld (Pty) Limited                            |   | South Africa                 |   | *56                                             |
| Safety Gas (Pty) Limited                          |   | South Africa                 |   | *56                                             |
| Thermal Welding Products Limited                  |   | South Africa                 |   | *56 Ord &6% Cum Pref                        |
| Transgraph Export Company (Pty) Limited           |   | South Africa                 |   | *56                                             |
|                                              |   |                         |   |                                            |
| Logistica Dotra S.L                               |   | Spain                        |   | *100                                            |
| Logistica Van Trans S.L                           |   | Spain                        |   | *100                                            |
| Trans Fresca S.L                                  |   | Spain                        |   | *100                                            |
|                                              |   |                         |   |                                            |
| 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 Edwards HTC Ltd                               |   | Taiwan                       |   | *50                                             |
| BOC Lienhwa Industrial Gases Company Limited      |   | Taiwan                       |   | *50                                             |
| Confederate Technology Company Limited            |   | Taiwan                       |   | *26                                             |
| 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                       |   | *28                                             |
| Yuan Rong Industrial Gases Company Limited        |   | Taiwan                       |   | *23                                             |
|                                              |   |                         |   |                                            |
| BOC Tanzania Limited                              |   | Tanzania                     |   | *65                                             |
| Tasco Estates Limited                             |   | Tanzania                     |   | *20                                             |

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| **Company**                                  |   | **Country of Incorporation** |   | **Percentage of Shares          Held by Group**                   |
|----------------------------------------------|--------|------------------------------|--------|-------------------------------------------------------------------|
|                                              |        |                              |        |                                                                   |
| Eastern Industrial Gases Limited             |   | Thailand                     |   | *50                                                               |
| KTPV (Thailand) Limited                      |   | Thailand                     |   | *100                                                              |
| Map Ta Phut Industrial Gases Company Limited |   | Thailand                     |   | *40                                                               |
| MIG Production Company Limited               |   | Thailand                     |   | *53 Ord      A-1 & Group ‘B’Pref                  |
| 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 Ord &Pref                                                |
|                                         |   |                         |   |                                                              |
| BOC Gases (Tonga) Limited                    |   | Tonga                        |   | *90                                                               |
|                                         |   |                         |   |                                                              |
| BOC Uganda Limited                           |   | Uganda                       |   | *65                                                               |
|                                         |   |                         |   |                                                              |
| BOC Helium M.E. FZCO                         |   | UAE (Dubai)                  |   | *100                                                              |
|                                         |   |                         |   |                                                              |
| 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 Global Helium, Inc                       |   | USA                          |   | *100                                                              |
| BOC Group, Inc (Delaware), The               |   | USA                          |   | *100                                                              |
| BOC Group, Inc (Nevada), The                 |   | USA                          |   | *100                                                              |
| BOC Hydrogen, Inc                            |   | USA                          |   | *100                                                              |
| BOC, Inc                                     |   | USA                          |   | *100                                                              |
| BOC Merchant Production, Inc                 |   | USA                          |   | *100                                                              |
| BOC North America, Inc                       |   | USA                          |   | *100                                                              |
| BOC Transport, Inc                           |   | USA                          |   | *100                                                              |
| Calumatic North America Corporation          |   | USA                          |   | *100                                                              |
| Certified Gas & Controls, Inc            |   | USA                          |   | *100                                                              |
| Cliffside Helium, LLC                        |   | USA                          |   | *26                                                               |
| East Coast Oxygen Company                    |   | USA                          |   | *50                                                               |
| EMC Batesville, LLC                          |   | USA                          |   | *100                                                              |
| Environmental Management Corporation         |   | USA                          |   | *100                                                              |
| ESH Connect, Inc                             |   | USA                          |   | *36 Series ‘A’ Pref                                   |
| Hydromatix, Inc                              |   | USA                          |   | *100                                                              |
| Linde BOC Process Plants, LLC                |   | USA                          |   | *30                                                               |
| NuPharmx, LLC                                |   | USA                          |   | *49                                                               |
| Ohmeda Medical Devices Division, Inc         |   | USA                          |   | *100                                                              |
| Safequest, LLC                               |   | 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 Class ‘A’, ‘B’ & ‘C’ |
|                                         |   |                         |   |                                                              |
| North Vietnam Industrial Gases Limited       |   | Vietnam                      |   | *40                                                               |

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| **Company**                     |   | **Country of Incorporation** |   | **Percentage of Shares          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                                            |

|        |   |
|--------|--------|
|   |   |

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