Company: LIN
Filing Date: 2025-04-30
Form Type: DEF 14A
Source: 0000950170-25-060925
Chunk: 84

Company: LINDE PLC
Filing Date: 2025-04-30
Form: DEF 14A
Chunk 84
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99%. SEC rules for identifying the median employee and calculating the pay ratio based on that employee’s annual total compensation allow companies to use a variety of methodologies, exclusions, assumptions and reasonable estimates. As a result, the pay ratios reported above may not be comparable to the pay ratio disclosures made by other companies.

Countries Excluded Under “ De Minimis Exemption”

| Country        |     | Number of 
 Employees |     | Country         |     | Number of 
 Employees |     | Country   |     | Number of 
 Employees |
| Algeria        |     |       538 |     | Kenya           |     |        67 |     | Sri Lanka |     |        65 |
| Bangladesh     |     |       299 |     | Malawi          |     |        45 |     | Swaziland |     |        31 |
| Botswana       |     |        41 |     | Pap. New Guinea |     |        82 |     | Tunisia   |     |        49 |
| Bulgaria       |     |        40 |     | Paraguay        |     |        61 |     | Turkey    |     |       273 |
| Colombia       |     |       248 |     | Philippines     |     |       342 |     | Ukraine   |     |       120 |
| Cyprus         |     |        39 |     | Portugal        |     |       611 |     | Vietnam   |     |        34 |
| Dominican Rep. |     |        39 |     | Serbia          |     |        54 |     | Zambia    |     |        87 |
| Indonesia      |     |       143 |     |                 |     |           |     |           |     |           |

| Linde plc | 79 |

Reconciliation to Compensation and Non-GAAP Measures

Reconciliation to Compensation and Non- GAAP Measures

The following tables contain definitions and reconciliations of the compensation and non-GAAP financial measures shown in the CD&A. The non-GAAP amounts are consistent with those reported in the reconciliations within the applicable sections of the Company’s financial statements, including 1) the “Non-GAAP Financial Measures” Section in Item 7 of the Linde plc 2024 Form 10-K and 2) the “Non-GAAP Measures and Reconciliations” in the financial tables that are included as an appendix to the 4th quarter and full-year 2024