BOC Report and accounts 2005 - Alle jaarverslagen

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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 Page
©The BOC Group plc 2005. Designed and produced by Radley Yeldar (London) using RingMaster ® . Photography by Keith Waldegrave. Printed by Royle Corporate Print.
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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
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Notes to the financial statements 9
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Page 145 and 146: Shareholder information 143 Taxatio
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Page 149: Glossary of terms 147 Terms used in
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BOC Report and accounts 2005 - Alle jaarverslagen

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