BOC Report and accounts 2005 - Alle jaarverslagen

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146 The BOC Group plc Annual report and accounts 2005 Cross reference to Form 20-F The information in this document that is referred to in the following table shall be deemed to be filed with the US Securities and Exchange Commission for all purposes. Item Page 1 Identity of directors, senior management and advisers n/a 2 Offer statistics and expected timetable n/a 3 Key information Selected financial data 12-13, 62-63, 133-137, 140 Capitalization and indebtedness n/a Reasons for the offer and use of proceeds n/a Risk factors 38-39, 56-57 4 Information on the company History and development of the company 1, 14-21, 40-54, 145, outside back cover Business overview 1, 14-22, 26-37, 40-54 Organizational structure 138-139 Property, plants and equipment 14-21, 113-114 5 Operating and financial review and prospects Operating results 1, 40-63 Critical accounting policies 60-61 Liquidity and capital resources 42, 55-58, 63, 114, 119-126, 135-136 Research and development, patents and licenses, etc 36-37 Trend information 22, 42-54 Off-balance sheet arrangements 58, 127 Tabular disclosure of contractual obligations 57-58, 126 6 Directors, senior management and employees Directors and senior management 8-11 Compensation 72-83 Board practices 8-11, 64-71, 72-83 Employees 13, 23, 101 Share ownership 25, 73-83 7 Major shareholders and related party transactions Major shareholders 140-141 Related party transactions 62, 131 Interests of experts and counsel n/a 8 Financial information Consolidated statements and other financial information 58-59, 86-137, 140, see Item 18 of the company’s Form 20-F filing with the Securities and Exchange Commission Significant changes n/a Item 9 The offer and listing Offer and listing details 140-141 Plan of distribution n/a Markets 140 Selling shareholders n/a Dilution n/a Expenses of the issue n/a 10 Additional information Share capital n/a Memorandum and articles of association see Item 10 of the company’s Form 20-F filing with the Securities and Exchange Commission Material contracts n/a Exchange controls 143 Taxation 142-143 Dividends and paying agents n/a Statement by experts n/a Documents on display 145 Subsidiary information n/a 11 Quantitative and qualitative disclosures about market risk 56-57, 92, 120-124 12 Description of securities other than equity securities n/a 13 Defaults, dividend arrearages and delinquencies n/a 14 Material modifications to the rights of security holders and use of proceeds n/a 15 Controls and procedures 69-70 16A Audit committee financial expert 67 16B Code of ethics 23, 26 16C Principal accountant fees and services 97 16D Exemptions from the Listings Standards for audit committees n/a 16E Purchases of equity securities by the issuer and affiliated purchasers Page see Item 16E of the company’s Form 20-F filing with the Securities and Exchange Commission 17 Financial statements n/a 18 Financial statements 86-137, see Item 18 of the company’s Form 20-F filing with the Securities and Exchange Commission 19 Exhibits n/a
Glossary of terms 147 Terms used in the report and accounts Acquisition accounting Associate Capital allowances Cash at bank Creditors Debtors Finance lease Financial year Foreseeable losses Freehold Interest receivable Interest payable Joint venture Net asset value Own shares Profit Profit and loss account Profit and loss account reserves Profit for the financial year Provisions Called up share capital Scrip dividend Secured loan Shareholders’ funds Share premium account Shares issued Stocks Tangible fixed assets Turnover US equivalent or brief description Purchase accounting Equity investment Tax term equivalent to US tax depreciation allowances Cash Payables Receivables Capital lease Fiscal year Anticipated losses Ownership with absolute rights in perpetuity Interest income Interest expense Equity investment Book value Treasury stock Income Income statement Retained earnings Net income Reserves Ordinary shares, capital stock or common stock issued and fully paid Stock dividend Collateralised loan Shareholders’ equity Additional paid-up capital or paid-in capital (not distributable) Stock outstanding Inventories Property, plant and equipment Revenue
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BOC Report and accounts 2005
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01 The BOC Group plc is a public li
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Financial highlights 03 Dividends p
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Chairman’s statement 05 Conduct a
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Chief executive’s review 07 Indus
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Board of directors 09 08 09 10 11 1
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Executive management board 11 09 10
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Group five year record 13 Capital e
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Group profile 15 Analysis of result
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Group profile 17 Principal industri
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Group profile 19 In China, signific
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Group profile 21 Sales opportunitie
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Employees 23 At 30 September 2005 t
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Employees 25 Retirement benefit pla
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Social, environmental and ethical p
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Research, development and informati
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Risk factors 39 BOC relies on devel
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Operating review 41 Exceptional ite
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Operating review (comparing 2005 wi
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Financial review 55 Net debt/equity
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Financial review 57 The balance she
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Financial review 59 Manganese litig
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Financial review 61 Current asset p
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Financial review 63 Average exchang
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Corporate governance 65 During the
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Corporate governance 67 Performance
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Corporate governance 69 During the
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Corporate governance 71 There is a
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Report on remuneration 73 Variable
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Report on remuneration 75 Current m
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Report on remuneration 77 Individua
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Report on remuneration 79 Executive
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Report on remuneration 81 Opening m
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Report on remuneration 83 Mr Médor
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Report by the independent auditors
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Group balance sheet At 30 September
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Total recognised gains and losses Y
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Accounting policies 91 General •
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Notes to the financial statements 9
Page 97 and 98: Notes to the financial statements 9
Page 141 and 142: Group undertakings 139 Principal Gr
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Page 151 and 152: ©The BOC Group plc 2005. Designed
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BOC Report and accounts 2005 - Alle jaarverslagen

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