BOC Report and accounts 2005 - Alle jaarverslagen

148 The BOC Group plc Annual report and accounts 2005
Index
Item
A
Accounting policies 91
Acquisitions 129
American Depositary Shares (ADSs) 140
Annual General Meeting 71
Auditors’ remuneration 97
Auditors’ report 85
Audit committee 67
B
Balance sheets 87, 90
Board committees 67
Board of directors 8
Borrowings facilities 56, 120
C
Capital expenditure 42
Cash flow statement 88
Cautionary statement 1
Chairman’s statement 4
Charitable donations 34
Chief executive’s review 6
Commitments 58, 126
Contact information 144
Contingent liabilities 58, 127
Corporate governance 64
Creditors 118
Critical accounting policies 60
Cross reference to Form 20-F 146
D
Debtors 117
Depreciation 113
Directors’ interests 79
Directors’ remuneration (see Remuneration) 78, 101
Directors’ report 2
Directors’ responsibilities statement 84
Directors’ service contracts 76
Disposals 129
Dividend reinvestment plan (DRIP) 144
Dividends 111
Donations (see Charitable donations) 34
E
Earnings per share 111
Employees 23, 101
Employment policies 23
Environment (see Social, environmental and ethical performance) 30
Exceptional items 40, 55, 97
Exchange rates 62
Executive management board 10
F
Fair value of acquisitions 129
Financial calendar 144
Financial highlights 2
Financial instruments 120
Financial review 55
Five year record 12
G
Glossary of terms 147
Going concern 63
Goodwill 111
Group profile 14
Group undertakings 138
H
Health (see Social, environmental and ethical performance) 30
Page
Item
I
Information management 37
Intangible fixed assets 111
Interest 98
Internal controls 69
J
Joint ventures and associates 115
L
Leases 113, 126
Legal proceedings 58, 127
Liquid resources 88
M
Minority interests 86, 87
Movement in shareholders’ funds 89
N
Notes to the financial statements 93
O
Operating review 40
Operating review – Process Gas Solutions 42
Operating review – Industrial and Special Products 44
Operating review – BOC Edwards 46
Operating review – Afrox hospitals 47
Operating review – Gist 47
P
Pensions and retirement benefits 103
Profit and loss account 86
Provisions for liabilities and charges 124
R
Ratios 55
Registered office
outside back cover
Registrars 144
Related party transactions 62, 131
Remuneration 101
Report on remuneration 72
Research and development 36
Reserves 125
Risk 38, 56, 69
S
Safety (see Social, environmental and ethical performance) 28
Segmental information 93
Share option and incentive schemes 102
Share price 140
Shareholder analysis 141
Shareholder information 140
Social, environmental and ethical performance 26
Statement of total recognised gains and losses 89
Stocks 116
Strategy 22
Substantial shareholdings 141
Supplier payment policy 63
T
Tangible fixed assets 113
Taxation 98
Total shareholder return 73
U
US GAAP information and reconciliations 132
US investor information 142
W
Website 144
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