Statement of Comprehensive Income

Comprehensive income is the change in equity (net assets) of a business enterprise during a period from transactions and other events and circumstances from non-owners sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.

Linde plc, consolidated statement of comprehensive income

US$ in millions

12 months ended:	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Net income, including noncontrolling interests	6,341)	4,281)	3,961)	2,626)	2,381)
Translation adjustments	400)	(1,835)	(1,175)	595)	133)
Funded status, retirement obligations	(380)	1,070)	746)	(469)	(544)
Derivative instruments	(55)	(13)	71)	31)	(25)
Securities	—)	—)	—)	—)	1)
Other comprehensive income (loss)	(35)	(778)	(358)	157)	(435)
Comprehensive income, including noncontrolling interests	6,306)	3,503)	3,603)	2,783)	1,946)
Noncontrolling interests	(130)	(90)	(135)	(158)	(19)
Comprehensive income, Linde plc	6,176)	3,413)	3,468)	2,625)	1,927)

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).

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Comprehensive income item	Description	The company
Net income, Linde plc	The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.	Linde plc net income, Linde plc increased from 2021 to 2022 and from 2022 to 2023.
Comprehensive income, Linde plc	Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Exclude changes in equity resulting from investments by owners and distributions to owners.	Linde plc comprehensive income, Linde plc decreased from 2021 to 2022 but then increased from 2022 to 2023 exceeding 2021 level.

Linde plc (NASDAQ:LIN)

Statement of Comprehensive Income