At 31 December 2007, the investment in the subsidiary Gases Industriales de Colombia S.A. (or CRYOGAS S.A.), Colombia, which was acquired in the course of the BOC transaction, was disclosed in Non-current assets held for sale. The company was sold in the second quarter of 2008.

In the income statement for the six months to 30 June 2007, the BOC Edwards components business was disclosed under Discontinued operations. It was also classified under this heading in the opening balance at 5 September 2006.