Here is a recent press article from scotsman.com

"We want to create a pure-play gases company," Chief Executive Wolfgang Reitzle told reporters at a press conference in Frankfurt, adding that Linde was weighing all strategic options for its Material Handling, or forklifts, business.
....
He deflected repeated questions about the fate of Material Handling, declining to say whether he preferred a trade sale to an industrial buyer, a deal with a private-equity consortium or spinning it off through an initial public offering.


Another article on mnbc.com


..As part of the deal, Linde will sell its fork-lift trucks division to help create a pure gas company. A sale could fetch about €3bn and would help the smaller German group pay for the deal. Financing has been provided by Commerzbank and Deutsche Bank - two of Linde's core shareholders together with Allianz - as well as Morgan Stanley and Royal Bank of Scotland and will be a mixture of debt and equity.

Linde will also make a cash injection to BOC's £362m total pensions deficit.

Linde will also agree to pay a break fee in case the deal runs into anti-trust difficulties, but both it and analysts are optimistic that it would have no problems.