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Linde AG
Klosterhofstrasse 1
80331 Munich
Germany

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Fax +49.89.35757-1075
E-mail: info@linde.com
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Hugin Ad hoc announcement according to § 15 WpHG: Joint venture: Linde AG: Linde sells its 45 percent holding in the joint venture Japan Air Gases to Air Liquide

Wiesbaden/Munich, 21 December 2006 - The technology group The Linde Group has sold its 45 percent holding in the joint venture Japan Air Gases, Tokyo, to the French industrial gases company Air Liquide, based on an equivalent enterprise value of 9.5 x EBITDA. Before taxes, after deduction of debt and pensions, Linde will receive an amount of approximately 590 million euro. The completion of the transaction is subject to approval of the competition authorities.
 
Prior to this sale, Air Liquide held a majority of the shares in Japan Air Gases, with a holding of 55 percent. The joint venture expects sales in the 2006 financial year of approximately 930 million euro.
 
The restructuring of certain joint ventures in the Asia/Pacific region was one of the conditions imposed by the European Commission when it authorised the acquisition of The BOC Group plc by Linde, a transaction which was completed on 5 September 2006.
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