1. 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.

2. Ordinary shares withheld to pay exercise price and taxes.

3. The price reported is the weighted average sale price. The sale prices ranged from $371.14 to $373.24. Upon request of the SEC Staff, Linde plc or a security holder of the issuer, the reporting person will provide full information regarding the number of shares sold at each separate price.

4. 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, 2023 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.

5. Restricted Stock Units that will vest in full and payout on or about March 8, 2024 in Linde plc Ordinary Shares on a one-for-one basis.

6. Restricted Stock Units that have vested in full but whose payout has been deferred to a future date.

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

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

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

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

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

12. This option vests over three years in three consecutive equal annual installments beginning February 23, 2017.

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

14. 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.