Company: LIN
Filing Date: 2025-04-30
Form Type: DEF 14A
Source: 0000950170-25-060925
Chunk: 40

Company: LINDE PLC
Filing Date: 2025-04-30
Form: DEF 14A
Chunk 40
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 |     |     |     | 120,000 |     |           |     | 10,000 |     |       |     | 19,380,000 |
| 2023 |     |       |     | 18,940,000 |     |                 |     | 270,000 |     |     |     | 110,000 |     |           |     | 10,000 |     |       |     | 19,330,000 |

Audit Fees. These are fees paid for the audit of Linde plc’s annual U.S. GAAP financial statements, the reviews of the financial statements included in Linde plc’s reports on Form 10-Q, the opinion regarding Linde plc’s internal controls over financial reporting as required by §404 of the Sarbanes- Oxley Act of 2002, and services that are normally provided by the independent auditor in connection with statutory audits in foreign jurisdictions and regulatory filings or engagements for those fiscal years Audit-Related Fees. These are fees paid for assurance and related services rendered that are reasonably related to the performance of the audit or review of Linde plc’s financial statements other than the fees disclosed in the foregoing paragraph. Tax Fees. These are fees paid for professional services rendered primarily for preparation of tax returns in non-U.S. jurisdictions and assistance with tax audits. All Other Fees. These are fees paid for services rendered other than those described in the foregoing paragraphs. These services related primarily to online research tools and subscriptions.

| 38 | Linde plc |

#### Audit MattersAudit Committee Report
Audit Committee Report

As set forth in the Audit Committee’s Charter, the management of the Company is responsible for: (1) the preparation, presentation and integrity of the Company’s financial statements; (2) the Company’s accounting and financial reporting principles; and (3) internal controls and procedures designed to ensure compliance with applicable laws, regulations, and standards, including internal control over financial reporting. The independent auditor is responsible for auditing the Company’s financial statements and expressing an opinion as to their conformity with generally accepted accounting principles and expressing an opinion on the effectiveness of the Company’s internal control over financial reporting.

A principal role of the Audit Committee is to assist the Board of Directors in its oversight of the Company’s financial reporting process. In the performance of its oversight function, the Audit Committee has considered and discussed the audited financial statements with management and the independent auditor. The Audit Committee has also discussed with the independent auditor the matters that are required to be discussed in