The two industrial gases groups won U.S. antitrust approval for their $86 billion merger in October, clearing a major regulatory hurdle for creating an industry leader with revenues of about $27 billion.

A court-appointed auditor had confirmed the improved offer was adequate, Linde said.

The squeeze-out is still subject to a resolution at a shareholder meeting scheduled for Wednesday, Linde said.

(Reporting by Edward Taylor; Editing by Douglas Busvine)