Related Parties

Related parties are the members of the executive bodies of the Company and those companies as described in Note 1.

On July 24, 2017 the Company entered into a cash management agreement with Praxair International Finance UC to finance the Company´s working capital obligations. The total available amount under the facility is €30,000,000. The cash management agreement is Euro denominated and has a variable interest rate of one month EUR LIBOR plus a 0% spread. The cash management agreement terminates after 1 year and is automatically renewable for successive one-year terms thereafter unless either party shall give written notice to the other party not less than 30 days prior to the expiration of any term.

At September 30, 2017, $9,220,590 was outstanding under this facility as follows:



	September 30, 2017

SEC registration fee*	$	8,984,310
Incorporation of Linde Intermediate Holding AG	59,070
Incorporation of Linde Holding GmbH	59,070
BaFin registration fee*	118,140
	$	9,220,590

* Paid directly to the SEC and BaFin by Praxair International Finance UC on behalf of Linde plc and treated as a non-cash transaction in the Consolidated Statement of Cash Flows.