Company: LIN
Filing Date: 2025-04-30
Form Type: DEF 14A
Source: 0000950170-25-060925
Chunk: 42

Company: LINDE PLC
Filing Date: 2025-04-30
Form: DEF 14A
Chunk 42
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 in the best interests of the Company and its shareholders. Information concerning the independent auditor may be found under the caption “Audit Matters” above. The Audit Committee believes the selection of PwC as the Company’s independent auditor for 2025 is in the best interest of the Company and its shareholders. In addition, Irish law provides that the remuneration of the Company’s statutory auditor may be determined by shareholders at the AGM. At its February 2025 meeting, the Audit Committee approved PwC’s remuneration, subject to receiving the necessary shareholder approval at the 2025 AGM. As required under Irish law, the resolutions in respect of Proposals 2a and 2b are ordinary resolutions that require the affirmative vote of a simple majority of the votes cast. The text of the resolution in respect of Proposal 2a is as follows: “To ratify, in a non-binding vote, the appointment of PricewaterhouseCoopers as independent auditor of Linde plc.” The text of the resolution in respect of Proposal 2b is as follows: “To authorize, in a binding vote, the Board of Directors, acting through the Audit Committee, to determine the remuneration of PricewaterhouseCoopers.”

| The Board recommends that you vote “FOR” the ratification, on an advisory and non-binding basis, of the appointment of PricewaterhouseCoopers as independent auditor and “FOR” the authorization of the Board, acting through the Audit Committee, to determine the remuneration of PricewaterhouseCoopers. |

| 40 | Linde plc |

Executive Compensation Matters

Compensation Discussion and Analysis

Executive Compensation Matters

Report of the Human Capital Committee

The Company’s Human Capital Committee (“HC Committee”) reviewed and discussed with management the “Compensation Discussion and Analysis” (“CD&A”) and recommended to the Board that it be included herein. The HC Committee has represented to management that, to the extent that the CD&A discloses the HC Committee’s deliberations and thinking in making executive compensation policies and decisions, it is accurate and materially complete.

The Human Capital Committee

Prof. DDr. Ann-Kristin Achleitner, Chairperson

Hugh Grant

Joe Kaeser

Robert L. Wood

Compensation Discussion and Analysis

This CD&A provides context for the policies and decisions underlying the 2024 compensation reported in the executive compensation tables included herein for the Company’s Chief Executive Officer (“CEO”), Chief Financial Officer (“CFO”) and the three