Juergen Nowicki - 06 Apr 2023 Form 4 Insider Report for LINDE PLC (LIN)

Footnote F1

Ordinary shares acquired pursuant to the payout of a performance share unit ("PSU") grant made on April 1, 2020.

Footnote F2

Ordinary shares withheld from the payout to cover tax withholdings.

Footnote F3

Ordinary shares acquired pursuant to the payout of a restricted stock unit grant made on April 1, 2020.

Footnote F4

Ordinary shares acquired pursuant to the payout of a performance share unit ("PSU") grant made on March 8, 2021.

Footnote F5

Ordinary shares acquired pursuant to the payout of a restricted stock unit grant made on March 8, 2021.

Footnote F6

The PSU paid out on April 6, 2023 and the number of shares awarded and paid out was determined based upon the average annual return on capital ("ROC") of Linde plc from 2020-2022 measured against ROC goals set by the Human Capital Committee of the Board of Directors when the PSU was granted in 2020.

Footnote F7

The PSU paid out on April 6, 2023 and the number of shares awarded and paid out was determined based upon the average annual total shareholder return ("TSR") of Linde plc from 2020-2022 measured against TSR goals set by the Human Capital Committee of the Board of Directors when the PSU was granted in 2020.

Footnote F8

Restricted Stock Units that vested in full and paid out on April 6, 2023 in Linde plc Ordinary Shares on a one-for-one basis.

Footnote F9

The PSU paid out on March 11, 2024 and the number of shares awarded and paid out was determined based upon the average annual return on capital ("ROC") of Linde plc from 2021-2023 measured against ROC goals set by the Human Capital Committee of the Board of Directors when the PSU was granted in 2021.

Footnote F10

The PSU paid out on March 11, 2024 and the number of shares awarded and paid out was determined based upon the average annual total shareholder return ("TSR") of Linde plc from 2021-2023 measured against TSR goals set by the Human Capital Committee of the Board of Directors when the PSU was granted in 2021.

Footnote F11

Restricted Stock Units that will vest in full and payout on or about March 7, 2027 in Linde plc Ordinary Shares on a one-for-one basis.

Footnote F12

Restricted Stock Units that will vest in full and payout on or about March 7, 2026 in Linde plc Ordinary Shares on a one-for-one basis.

Footnote F13

Restricted Stock Units that will vest in full and payout on or about March 7, 2025 in Linde plc Ordinary Shares on a one-for-one basis.

Footnote F14

Restricted Stock Units that paid out on March 11, 2024 in Linde plc Ordinary Shares on a one-for-one basis.

Footnote F15

This option vests over three years in three consecutive equal annual installments beginning on March 7, 2025.

Footnote F16

On March 1, 2023, Linde plc (formerly Rounderway plc), an Irish public limited company ("New Linde"), became the successor of Linde plc, an Irish public limited company ("Old Linde"), pursuant to a scheme of arrangement and merger under Irish law. Pursuant to the scheme of arrangement, all outstanding ordinary shares of Old Linde were exchanged, on a one-for-one basis, for ordinary shares of New Linde, and Old Linde subsequently merged into New Linde and ceased to exist. The transaction did not alter the relative interests of security holders.

Footnote F17

This option vests over three years in three consecutive equal annual installments beginning on March 7, 2024.

Footnote F18

This option vests over three years in three consecutive equal annual installments beginning on March 7, 2023.

Footnote F19

This option vests over three years in three consecutive equal annual installments beginning on March 8, 2022.

Footnote F20

On March 1, 2023, Linde plc (formerly Rounderway plc), an Irish public limited company ("New Linde"), became the successor of Linde plc, an Irish public limited company ("Old Linde"), pursuant to a scheme of arrangement and merger under Irish law. Pursuant to the scheme of arrangement, all outstanding ordinary shares of Old Linde were exchanged, on a one-for-one basis, for ordinary shares of New Linde, and Old Linde subsequently merged into New Linde and ceased to exist. The transaction did not alter the relative interests of security holders

Footnote F21

This option vests over three years in three consecutive equal annual installments beginning on March 20, 2020.