LINDE PLC
For the period ended Dec 31, 2023. Filed Feb 28, 2024.
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A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.
FY2023 · Filed Feb 28, 2024
LIN$520.33+1.0%Stored close · as of Nov 9, 2026
Extracted filing text, with the paragraph anchors used by the comparison.
See the whole filing, with its images and exhibitsContents
Financial Statements and Supplementary Data
INDEX TO CONSOLIDATED FINANCIAL STATEMENTS
| Page | |
|---|---|
| Management’s Statement of Responsibility for Financial Statements | 48 |
| Management’s Report on Internal Control Over Financial Reporting | 48 |
| Report of Independent Registered Public Accounting Firm [PCAOB ID 238] | 49 |
| Audited Consolidated Financial Statements | |
| Consolidated Statements of Income for the Years Ended December 31, 2023, 2022 and 2021 | 51 |
| Consolidated Statements of Comprehensive Income for the Years Ended December 31, 2023, 2022 and 2021 | 52 |
| Consolidated Balance Sheets as of December 31, 2023 and 2022 | 53 |
| Consolidated Statements of Cash Flows for the Years Ended December 31, 2023, 2022 and 2021 | 54 |
| Consolidated Statements of Equity for the Years Ended December 31, 2023, 2022 and 2021 | 55 |
| Notes to Consolidated Financial Statements | |
| Note 1. Summary of Significant Accounting Policies | 56 |
| Note 2. Acquisitions and Divestitures | 60 |
| Note 3. Other Charges | 62 |
| Note 4. Leases | 65 |
| Note 5. Income Taxes | 66 |
| Note 6. Earnings Per Share – Linde plc Shareholders | 71 |
| Note 7. Supplemental Information | 71 |
| Note 8. Property, Plant and Equipment – Net | 75 |
| Note 9. Goodwill | 75 |
| Note 10. Other Intangible Assets | 76 |
| Note 11. Debt | 78 |
| Note 12. Financial Instruments | 80 |
| Note 13. Fair Value Disclosures | 82 |
| Note 14. Equity and Noncontrolling Interests | 83 |
| Note 15. Share-Based Compensation | 85 |
| Note 16. Retirement Programs | 87 |
| Note 17. Commitments and Contingencies | 95 |
| Note 18. Segment Information | 97 |
| Note 19. Revenue Recognition | 100 |
| Note 20. Subsequent Events | 102 |
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