the boc group plc   - BOC INVESTOR RELATIONS  
          Annual review and summary financial statements 2004   - ANNUAL REPORT 2004  
  HIGHLIGHTS   CHAIRMAN'S STATEMENT   CHIEF EXECUTIVE'S REVIEW   IMPLEMENTING OUR STRATEGY AROUND THE WORLD   OPERATING REVIEW   CORPORATE RESPONSIBILITY   OUR KEY PEOPLE   RESULTS  
                                 





PROCESS GAS SOLUTIONS
 
BOC EDWARDS
 
GIST

 

INDUSTRIAL AND SPECIAL PRODUCTS
AFROX HOSPITALS
 
 
- PROCESS GAS SOLUTIONS
- INDUSTRIAL AND SPECIAL   PRODUCTS
- BOC EDWARDS
- AFROX HOSPITALS
- GIST
  BOC reports results on a statutory basis and in a form that isolates the impact of currency movements from year to year and eliminates the impact of exceptional or non-recurring items. BOC's management believes this second approach will assist shareholders in comparing performance with previous periods. Where exceptional or non-recurring items are eliminated the results are referred to as 'adjusted'.

Turnover and operating profit details on each basis for each line of business and specialist business will be found in each section. The discussion of business performance that follows is based on figures adjusted for exceptional items and constant currency.