Company: LIN
Filing Date: 2025-10-31
Form Type: 10-Q
Source: 0001628280-25-047710
Chunk: 38

Company: LINDE PLC
Filing Date: 2025-10-31
Form: 10-Q
Item: Item 8
Chunk 38
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 December 31, 2024. Provisions for expected credit losses were $158 million and $130 million for the nine months ended September 30, 2025 and 2024, respectively. The allowance activity in the nine months ended September 30, 2025 and 2024 related to write-offs of uncollectible amounts, net of recoveries and currency movements is not material.InventoriesThe following is a summary of Linde's consolidated inventories:

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(Millions of dollars)September 30, 2025December 31, 2024InventoriesRaw materials and supplies$533 $529 Work in process410 371 Finished goods1,185 1,046 Total inventories$2,128 $1,946 

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3. Debt

The following is a summary of Linde's outstanding debt at September 30, 2025 and December 31, 2024:(Millions of dollars)September 30,2025December 31,2024SHORT-TERMCommercial paper$4,730 $3,964 Other bank borrowings (primarily non U.S.)232 259 Total short-term debt4,962 4,223 LONG-TERM (a)(U.S. dollar denominated unless otherwise noted)4.700% Notes due 2025 (d)— 599 2.65% Notes due 2025 (d)— 400 3.625% Euro denominated notes due 2025 (f)— 517 1.625% Euro denominated notes due 2025587 517 0.00% Euro denominated notes due 2026822 726 3.20% Notes due 2026725 725 3.434% Notes due 2026199 199 1.652% Euro denominated notes due 202795 84 0.25% Euro denominated notes due 2027880 776 1.00% Euro denominated notes due 2027589 519 1.00% Euro denominated notes due 2028 (b) 850 742 3.00% Euro denominated notes due 2028819 722 3.375% Euro denominated notes due 2029877 773 2.625% Euro denominated notes due 2029 (c)993 — 0.6150% Swiss franc denominated notes due 2029 (