To ensure comparability of the Group’s business performance, the prior year figures for sales and operating profit (EBITDA) have been adjusted to take account of the new Group structure. The prior year figures include the remaining core activities of BOC. The prior year figures do not include KION, the forklift truck business sold in 2006, the BOC Edwards components business or any of the companies or other assets sold following the BOC deal.

On this basis, Group sales increased by 18.6 percent to € 3.070 billion in the third quarter compared to the previous year (2006: € 2.588 billion). The operating profit went up 20.7 percent to € 612 million in the months July to September (2006: € 507 million).

In the nine months to 30 September 2007 Linde rose Group sales by 14.7 percent to € 8.958 billion (2006: € 7.811 billion). Operating profit rose 16.7 percent to € 1.770 billion (2006: € 1.517 billion).

Earnings before taxes on income almost doubled in the first nine months of the year to € 1.109 billion. Again, the figure was affected by two non-recurring items. On the one hand, it was reduced by additional amortisation of € 335 million on fair value adjustments resulting from the purchase price allocation of the BOC acquisition. On the other hand, the profit on the sale of parts of the business of € 574 million had a positive impact on the earnings trend.

Earnings after tax increased to € 764 million (2006, as reported: € 451 million). As a result, the earnings per share figure was € 4.48 (2006, as reported: € 3.38). On an adjusted basis, i.e. after adjusting for the effect of the purchase price allocation and the book profit on the sale of parts of the business, the figure for earnings per share was € 3.55, compared with € 3.50 in the prior year.