Stock Analysis on Net

Linde plc (NASDAQ:LIN)


Balance Sheet: Liabilities and Stockholders’ Equity

The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.

Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.

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Linde plc, consolidated balance sheet: liabilities and stockholders’ equity

US$ in millions

Microsoft Excel
Dec 31, 2023 Dec 31, 2022 Dec 31, 2021 Dec 31, 2020 Dec 31, 2019
Accounts payable
Short-term debt
Current portion of long-term debt
Contract liabilities
Accrued taxes
Accrued expenses
VAT payable
Pension and postretirement
Interest payable
Current operating lease liabilities
Current finance lease liabilities
Insurance reserves
Unrealized losses on derivatives
Noncontrolling interest redemption and dividend
Cost reduction programs and other charges
Other current liabilities
Current liabilities
Long-term debt, excluding current portion
Pension and postretirement
Tax liabilities for uncertain tax positions
Tax Act liabilities
Long-term operating lease liabilities
Long-term finance lease liabilities
Interest and penalties for uncertain tax positions
Insurance reserves
Asset retirement obligation
Unrealized losses on derivatives
Cost reduction programs and other charges
Contingent liabilities
Other long-term liabilities
Deferred income taxes
Contract liabilities
Deferred credits
Long-term liabilities
Total liabilities
Redeemable noncontrolling interests
Ordinary shares, €0.001 par value
Additional paid-in capital
Retained earnings
Accumulated other comprehensive loss
Treasury shares, at cost
Total Linde plc shareholders’ equity
Noncontrolling interests
Total equity
Total liabilities and equity

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

Balance sheet item Description The company
Current liabilities Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. Linde plc current liabilities increased from 2021 to 2022 but then slightly decreased from 2022 to 2023.
Long-term liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Linde plc long-term liabilities decreased from 2021 to 2022 but then increased from 2022 to 2023 exceeding 2021 level.
Total liabilities Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. Linde plc total liabilities increased from 2021 to 2022 and from 2022 to 2023.
Total Linde plc shareholders’ equity Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. Linde plc total Linde plc shareholders’ equity decreased from 2021 to 2022 and from 2022 to 2023.