Company: LIN
Filing Date: 2025-06-20
Form Type: 11-K
Source: 0001628280-25-032289
Chunk: 9

Company: LINDE PLC
Filing Date: 2025-06-20
Form: 11-K
Chunk 9
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 following is a reconciliation of net assets available for benefits per the financial statements at December 31, 2024 and 2023 to the Form 5500:

|                                                                |     |   |          2024 |     |   |          2023 |
|:---------------------------------------------------------------|:----|:--|--------------:|:----|:--|--------------:|
| Net assets available for benefits per the financial statements |     | $ | 2,968,642,664 |     | $ | 2,813,512,254 |
| Contract value adjustment                                      |     |   |   -24,921,881 |     |   |   -26,075,100 |
| Net assets available for benefits per the Form 5500            |     | $ | 2,943,720,783 |     | $ | 2,787,437,154 |

The following is a reconciliation of the total net increase in net assets available for benefits per the financial statements for the year ended December 31, 2024 to the Form 5500:

|                                                                           |     | 2024 |             |
|:--------------------------------------------------------------------------|:----|:-----|------------:|
| Total net increase in net assets available for benefits                   |     | $    | 155,130,410 |
| Contract value adjustment as of December 31, 2024                         |     |      | -24,921,881 |
| Contract value adjustment as of December 31, 2023                         |     |      |  26,075,100 |
| Total net increase in net assets available for benefits per the Form 5500 |     | $    | 156,283,629 |

#### Note 6 - Fair Value Measurements
The fair value hierarchy prioritizes the inputs to valuation techniques used to measure fair value in three broad levels as follows:

Level 1 – quoted prices in active markets for identical assets or liabilities

Level 2 – quoted prices for similar assets and liabilities in active markets or inputs that are observable

Level 3 – inputs that are unobservable (for example cash flow modeling inputs based on assumptions) and significant to the fair value measurement.

The asset or liability's fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques maximize the use of relevant observable inputs and minimize the use of unobservable inputs.

The following tables summarize investment assets measured at fair value at December