Stock Analysis on Net
Stock Analysis on Net
Microsoft Excel LibreOffice Calc

Linde plc (NYSE:LIN)

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Adjustments to Financial Statements

Advanced level


Adjustments to Current Assets

Linde plc, adjusted current assets

US$ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2019 Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015
As Reported
Current assets
Adjustments
Add: Allowance for doubtful accounts
Less: Current deferred tax assets (included in Prepaid and other current assets)1
After Adjustment
Adjusted current assets

Based on: 10-K (filing date: 2020-03-02), 10-K (filing date: 2019-03-18), 10-K (filing date: 2018-02-28), 10-K (filing date: 2017-03-01), 10-K (filing date: 2016-02-24).

1 Current deferred tax assets (included in Prepaid and other current assets). See details »


Adjustments to Total Assets

Linde plc, adjusted total assets

US$ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2019 Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015
As Reported
Total assets
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)1
Add: Allowance for doubtful accounts
Less: Current deferred tax assets (included in Prepaid and other current assets)2
Less: Noncurrent deferred tax assets (included in Other long-term assets)3
After Adjustment
Adjusted total assets

Based on: 10-K (filing date: 2020-03-02), 10-K (filing date: 2019-03-18), 10-K (filing date: 2018-02-28), 10-K (filing date: 2017-03-01), 10-K (filing date: 2016-02-24).

1 Operating lease right-of-use asset (before adoption of FASB Topic 842). See details »

2 Current deferred tax assets (included in Prepaid and other current assets). See details »

3 Noncurrent deferred tax assets (included in Other long-term assets). See details »


Adjustments to Total Liabilities

Linde plc, adjusted total liabilities

US$ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2019 Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015
As Reported
Total liabilities
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)1
Less: Noncurrent deferred tax liabilities (included in Deferred credits)2
After Adjustment
Adjusted total liabilities

Based on: 10-K (filing date: 2020-03-02), 10-K (filing date: 2019-03-18), 10-K (filing date: 2018-02-28), 10-K (filing date: 2017-03-01), 10-K (filing date: 2016-02-24).

1 Operating lease liability (before adoption of FASB Topic 842). See details »

2 Noncurrent deferred tax liabilities (included in Deferred credits). See details »


Adjustments to Stockholders’ Equity

Linde plc, adjusted total Linde plc shareholders’ equity

US$ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2019 Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015
As Reported
Total Linde plc shareholders’ equity
Adjustments
Less: Net deferred tax assets (liabilities)1
Add: Allowance for doubtful accounts
Add: Redeemable noncontrolling interests
Add: Noncontrolling interests
After Adjustment
Adjusted total equity

Based on: 10-K (filing date: 2020-03-02), 10-K (filing date: 2019-03-18), 10-K (filing date: 2018-02-28), 10-K (filing date: 2017-03-01), 10-K (filing date: 2016-02-24).

1 Net deferred tax assets (liabilities). See details »


Adjustments to Capitalization Table

Linde plc, adjusted capitalization table

US$ in millions

Microsoft Excel LibreOffice Calc
Dec 31, 2019 Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015
As Reported
Short-term debt
Current portion of long-term debt
Long-term debt, excluding current portion
Total reported debt
Total Linde plc shareholders’ equity
Total reported capital
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)1
Add: Current operating lease liability2
Add: Long-term operating lease liability3
Adjusted total debt
Adjustments to Equity
Less: Net deferred tax assets (liabilities)4
Add: Allowance for doubtful accounts
Add: Redeemable noncontrolling interests
Add: Noncontrolling interests
Adjusted total equity
After Adjustment
Adjusted total capital

Based on: 10-K (filing date: 2020-03-02), 10-K (filing date: 2019-03-18), 10-K (filing date: 2018-02-28), 10-K (filing date: 2017-03-01), 10-K (filing date: 2016-02-24).

1 Operating lease liability (before adoption of FASB Topic 842). See details »

2 Current operating lease liability. See details »

3 Long-term operating lease liability. See details »

4 Net deferred tax assets (liabilities). See details »


Adjustments to Reported Income

Linde plc, adjusted net income, Linde plc

US$ in millions

Microsoft Excel LibreOffice Calc
12 months ended: Dec 31, 2019 Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015
As Reported
Net income, Linde plc
Adjustments
Add: Deferred income tax expense (benefit)1
Add: Increase (decrease) in allowance for doubtful accounts
Less: Income from discontinued operations, net of tax
Add: Other comprehensive income (loss)
Add: Comprehensive income (loss), net of tax, attributable to noncontrolling interest
After Adjustment
Adjusted net income, including noncontrolling interests

Based on: 10-K (filing date: 2020-03-02), 10-K (filing date: 2019-03-18), 10-K (filing date: 2018-02-28), 10-K (filing date: 2017-03-01), 10-K (filing date: 2016-02-24).

1 Deferred income tax expense (benefit). See details »