Company: LIN
Filing Date: 2025-06-20
Form Type: 11-K
Source: 0001628280-25-032286
Chunk: 6

Company: LINDE PLC
Filing Date: 2025-06-20
Form: 11-K
Chunk 6
---
.

<div align='center'>7</div>

#### Linde Puerto Rico B.V. Retirement Savings Plan

### Notes to Financial Statements

#### December 31, 2024 and 2023
Purchases and sales of securities are recorded on a trade-date basis. Interest income is recorded on the accrual basis. Dividends are recorded on the ex-dividend date.

The Plan presents in the Statement of Changes in Net Assets Available for Benefits the net appreciation (depreciation) in the fair value of its investments, which consists of the realized gains or losses and the unrealized appreciation or depreciation on those investments.

#### Note 4 - Risks and Uncertainties
The Plan provides for various investment options that invest in any combination of Linde ordinary shares, mutual funds, and other investment securities. These investment securities are exposed to various risks, such as interest rate, market and credit risks. Due to the level of risk and uncertainty associated with certain investment securities, it is at least reasonably possible that changes in the values of investment securities will occur in the near term and that such changes could materially affect participants’ account balances and the amounts reported in the Statements of Net Assets Available for Bene fits.

#### Note 5 - 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 31, 2024 and 2023. During the years presented, there have been no transfers of assets between Levels 1, 2 and 3 as defined above:

|                                  |     | Investment Assets at Fair Value at December 31, 2024 |           |     |         |   |     |         |   |     |       |           |
|:---------------------------------|:----|:-----------------------------------------------------|----------:|:----|:--------|:--|:----|:--------|:--|:----