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 »