Company: LIN
Filing Date: 2025-04-30
Form Type: DEF 14A
Source: 0000950170-25-060925
Chunk: 85

Company: LINDE PLC
Filing Date: 2025-04-30
Form: DEF 14A
Chunk 85
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 56,377 |   |     |         |         |   |     |         |         |   |     |         |         |   |     |         |         |   |
| Ending non-GAAP capital (see above)                                                         |     |         |  30,133 |   |     |         |  31,550 |   |     |         |  30,315 |   |     |         |  29,571 |   |     |         |  29,673 |   |
| 5-quarter average ending non-GAAP capital                                                   |     |         |  30,248 |   |     |         |         |   |     |         |         |   |     |         |         |   |     |         |         |   |
| After-tax ROC (4-quarter reported NOPAT/5-quarter average ending reported capital)          |     |         |    12.3 | % |     |         |         |   |     |         |         |   |     |         |         |   |     |         |         |   |
| Non-GAAP after-tax ROC (4-quarter non-GAAP NOPAT/5-quarter average ending non-GAAP capital) |     |         |    25.9 | % |     |         |         |   |     |         |         |   |     |         |         |   |     |         |         |   |

| 80 | Linde plc |

Proposal 3: Advisory and Non-Binding Vote on Named Executive Officer Compensation

Proposal 3: Advisory and Non-B inding Vote on Named Executive Officer Compensation

This proposal is an advisory and non-binding shareholder vote on the compensation of the named executive officers (“NEOs”) required under SEC rules. This advisory vote, commonly known as “Say-on-Pay,” provides the Company’s shareholders an opportunity to express their views on the overall compensation of the NEOs and the Company’s related compensation philosophy, policies and practices. Unless the Board determines otherwise, this advisory vote will be held annually and, therefore, you are asked to vote upon this proposal that will be presented at the 2025 Annual General Meeting. This proposal is not intended to address any specific NEO compensation item or issue. However, the Board of Directors and its Human Capital Committee value shareholders’ opinions on this matter and, if there is any significant vote against this proposal, will seek to understand why such a vote was cast, and will consider shareholders’