Company: LIN
Filing Date: 2025-02-26
Form Type: 10-K
Source: 0001628280-25-007990
Chunk: 10

Company: LINDE PLC
Filing Date: 2025-02-26
Form: 10-K
Item: Item 8
Chunk 10
---
Intercompany reorganization (Note 14)(61,246)(15,300)(61,246)15,300 — Balance, December 31, 2023490,767 $1 $39,812 $8,845 $(5,805)8,322 $(3,133)$39,720 $1,362 $41,082 Net Income available for Linde plc shareholders6,565 6,565 172 6,737 Other comprehensive income (loss)(1,089)(1,089)(37)(1,126)Noncontrolling interests:Dividends and other capital reductions— (133)(133)Additions (Reductions)— 19 19 Dividends ($5.56 per ordinary share)(2,655)(2,655)(2,655)Issuances of ordinary shares:For employee savings and incentive plans(369)(121)(868)340 (150)(150)Purchases of ordinary shares10,076 (4,459)(4,459)(4,459)Share-based compensation160160160 Balance, December 31, 2024490,767 $1 $39,603 $12,634 $(6,894)17,530 $(7,252)$38,092 $1,383 $39,475 

The accompanying Notes are an integral part of these financial statements.

49

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

LINDE PLC AND SUBSIDIARIES

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Linde plc ("Linde" or "the company") is an incorporated public limited company formed under the laws of Ireland. Linde’s registered office is located at Ten Earlsfort Terrace, Dublin 2, D02 T380 Ireland. Linde’s principal executive offices are located at Forge, 43 Church Street West, Woking, Surrey GU21 6HT, United Kingdom and 10 Riverview Drive, Danbury, Connecticut, 06810, United States. Linde trades on the Nasdaq under the symbol LIN.Principles of Consolidation – The consolidated financial statements were prepared in conformity with accounting principles generally accepted in the United States of America ("U.S. GAAP") and include the accounts of all significant subsidiaries where control exists and, in limited situations, variable-interest entities where the company is the primary beneficiary. Intercompany transactions and