Company: LIN
Filing Date: 2025-10-31
Form Type: 10-Q
Source: 0001628280-25-047710
Chunk: 55

Company: LINDE PLC
Filing Date: 2025-10-31
Form: 10-Q
Item: Item 8
Chunk 55
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368 117 5,485 4,840 128 4,968 Other comprehensive income (loss)485 22 507 (254)4 (250)Noncontrolling interests:Additions (reductions)(4)34 30 — 10 10 Dividends and other capital changes— (99)(99)— (87)(87)Dividends to Linde plc ordinary share holders ($4.50 per share in 2025 and $4.17 per share in 2024)(2,113)— (2,113)(1,996)— (1,996)Issuances of ordinary shares:For employee savings and incentive plans(140)— (140)(142)— (142)Purchases of ordinary shares(3,205)— (3,205)(3,115)— (3,115)Share-based compensation133 — 133 120 — 120 Balance, end of period$38,616 $1,457 $40,073 $39,173 $1,417 $40,590 

20

(a)Net income for noncontrolling interests excludes net income related to redeemable noncontrolling interests which is not significant for the quarter and nine months ended September 30, 2025 and 2024 and which is not part of total equity.The components of Accumulated other comprehensive income (loss) are as follows:(Millions of dollars)September 30,2025December 31, 2024Cumulative translation adjustment - net of taxes:Americas$(3,920)$(4,422)EMEA(960)(1,235)APAC(1,246)(1,736)Engineering269 (432)Other(666)858 (6,523)(6,967)Derivatives - net of taxes34 (6)Pension / OPEB (net of tax obligations of $101 million and $95 million at September 30, 2025 and December 31, 2024, respectively) 80 79 $(6,409)$(6,894)

11. Revenue Recognition

Revenue is accounted for in accordance with ASC 606. Revenue is recognized as control of goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled to receive in exchange for the goods or services.Contracts with CustomersLinde serves a diverse group