Stephen F. Angel - 10 Mar 2025 Form 4 Insider Report for LINDE PLC (LIN)

Footnote F1

Ordinary shares acquired pursuant to a partial installment payout of a performance share unit ("PSU") grant that has vested in full but whose payout has been deferred.

Footnote F2

Ordinary shares withheld from the payout to cover tax withholdings.

Footnote F3

The Performance Share Unit ("PSU") grant partially paid out on March 10, 2025 and the number of shares awarded and paid out was determined based upon the average annual return on capital ("ROC") of Linde plc from 2019-2022 measured against ROC goals set by the Human Capital Committee of the Board of Directors when the PSU was granted in 2019.

Footnote F4

The Performance Share Unit ("PSU") grant partially paid out on March 10, 2025 and the number of shares awarded and paid out was determined based upon the average annual Total shareholder return ("TSR") of Linde plc from 2019-2022 measured against TSR goals set by the Human Capital Committee of the Board of Directors when the PSU was granted in 2019.

Footnote F5

The Performance Share Unit ("PSU") grant partially paid out on March 10, 2025 and the number of shares awarded and paid out was determined based upon the average annual return on capital ("ROC") of Linde plc from 2020-2023 measured against ROC goals set by the Human Capital Committee of the Board of Directors when the PSU was granted in 2020.

Footnote F6

The Performance Share Unit ("PSU") grant partially paid out on March 10, 2025 and the number of shares awarded and paid out was determined based upon the average annual total shareholder return ("TSR") of Linde plc from 2020-2023 measured against TSR goals set by the Human Capital Committee of the Board of Directors when the PSU was granted in 2020.

Footnote F7

The Performance Share Unit ("PSU") grant partially paid out on March 10, 2025 and the number of shares awarded and paid out was determined based upon the average annual return on capital ("ROC") of Linde plc from 2021-2024 measured against ROC goals set by the Human Capital Committee of the Board of Directors when the PSU was granted in 2021

Footnote F8

The Performance Share Unit ("PSU") grant partially paid out on March 10, 2025 and the number of shares awarded and paid out was determined based upon the average annual Total shareholder return ("TSR") of Linde plc from 2021-2024 measured against TSR goals set by the Human Capital Committee of the Board of Directors when the PSU was granted in 2021.

Footnote F9

The Restricted Stock Unit ("RSU") shall vest in full and payout in Ordinary Shares on a one-for-one basis one year after the March 7, 2025 date of grant, provided that the awardee serves on the Linde plc Board of Directors continuously through the vesting date, except under certain circumstances in which a pro-rata payout may be made.

Footnote F10

Restricted Stock Units granted March 8, 2021, that have vested in full but whose payout has been deferred to a future date.

Footnote F11

Restricted Stock Units granted March 9, 2020, that have vested in full but whose payout has been deferred to a future date.

Footnote F12

Restricted Stock Units granted March 20, 2019, that have vested in full but whose payout has been deferred to a future date.

Footnote F13

Restricted Stock Units granted February 27, 2018, that have vested in full but whose payout has been deferred to a future date.

Footnote F14

Restricted Stock Unit award granted February 28, 2017, that has vested in full but whose payout has been deferred to a future date.

Footnote F15

Restricted Stock Units granted February 28, 2017, that have vested in full but whose payout has been deferred to a future date.

Footnote F16

Restricted Stock Units granted February 23, 2016, that have vested in full but whose payout has been deferred to a future date.

Footnote F17

Restricted Stock Unit award granted February 23, 2016, that has vested in full but whose payout has been deferred to a future date.

Footnote F18

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

Footnote F19

This option vests over three years in three consecutive equal annual installments beginning on March 9, 2021.

Footnote F20

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

Footnote F21

This option vests over three years in three consecutive equal annual installments beginning on February 27, 2019.

Footnote F22

This option vests over three years in three consecutive equal annual installments beginning on February 28, 2018.

Footnote F23

Conversion to Linde plc Ordinary Shares is on a 1-for-1 basis

Footnote F24

Deferred Stock Units acquired under the Linde Compensation Deferral Plan that will payout in Linde plc Ordinary Shares on a one-for-one basis in accordance with the Deferral Plan.