<SEC-DOCUMENT>0001628280-19-007449.txt : 20190531
<SEC-HEADER>0001628280-19-007449.hdr.sgml : 20190531
<ACCEPTANCE-DATETIME>20190531153006
ACCESSION NUMBER:		0001628280-19-007449
CONFORMED SUBMISSION TYPE:	SD
PUBLIC DOCUMENT COUNT:		2
<RULE>
<RULE-NAME>13p-1
<ITEM>
<ITEM-NUMBER>1.01
<ITEM-PERIOD>20181231
</ITEM>
<ITEM>
<ITEM-NUMBER>1.02
<ITEM-PERIOD>20181231
</ITEM>
</RULE>
FILED AS OF DATE:		20190531
DATE AS OF CHANGE:		20190531

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LINDE PLC
		CENTRAL INDEX KEY:			0001707925
		STANDARD INDUSTRIAL CLASSIFICATION:	INDUSTRIAL INORGANIC CHEMICALS [2810]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L2
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SD
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-38730
		FILM NUMBER:		19870190

	BUSINESS ADDRESS:	
		STREET 1:		THE PRIESTLEY CENTRE, 10 PRIESTLEY RD
		CITY:			GUILDFORD
		STATE:			X0
		ZIP:			GU27XY
		BUSINESS PHONE:		00441483242200

	MAIL ADDRESS:	
		STREET 1:		THE PRIESTLEY CENTRE, 10 PRIESTLEY RD
		CITY:			GUILDFORD
		STATE:			X0
		ZIP:			GU27XY

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ZAMALIGHT PLC
		DATE OF NAME CHANGE:	20170622

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PRAXAIR
		DATE OF NAME CHANGE:	20170614

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ZAMALIGHT PLC
		DATE OF NAME CHANGE:	20170530
</SEC-HEADER>
<DOCUMENT>
<TYPE>SD
<SEQUENCE>1
<FILENAME>linde2018formsd.htm
<DESCRIPTION>LINDE PLC 2018 FORM SD
<TEXT>
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<div><a name="s0076e320f7314b88bdfc9b6bb7e666cb"></a></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">UNITED STATES</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">SECURITIES AND EXCHANGE COMMISSION</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Washington, D.C. 20549</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;font-weight:bold;">___________________________________</font><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><div style="line-height:174%;text-align:center;font-size:14pt;"><font style="font-family:inherit;font-size:14pt;font-weight:bold;">FORM SD</font></div><div style="line-height:174%;text-align:center;font-size:14pt;"><font style="font-family:inherit;font-size:14pt;font-weight:bold;">Specialized Disclosure Report</font></div><div style="line-height:120%;text-align:center;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;font-weight:bold;">___________________________________</font><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><div style="line-height:174%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:174%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:25pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:356px;border-collapse:collapse;text-align:left;"><tr><td colspan="1"></td></tr><tr><td style="width:356px;"></td></tr><tr><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:25pt;"><font style="font-family:inherit;font-size:25pt;font-weight:bold;">LINDE PLC</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(Exact name of registrant as specified in its charter)</font></div></td></tr></table></div></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:636px;border-collapse:collapse;text-align:left;"><tr><td colspan="3"></td></tr><tr><td style="width:212px;"></td><td style="width:212px;"></td><td style="width:212px;"></td></tr><tr><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Ireland</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">&#160;001-38730</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">98-1448883<br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(State or other jurisdiction of incorporation)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(Commission File Number)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(IRS Employer Identification No.)</font></div></td></tr></table></div></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:636px;border-collapse:collapse;text-align:left;"><tr><td colspan="3"></td></tr><tr><td style="width:212px;"></td><td style="width:212px;"></td><td style="width:212px;"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Priestley Centre                                                                           10 Priestley Road,                                                                        Surrey Research Park,                                                           Guildford, Surrey GU2 7XY                                                                  United Kingdom<br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(Address of principal executive offices)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr></table></div></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;padding-bottom:48px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:636px;border-collapse:collapse;text-align:left;"><tr><td colspan="1"></td></tr><tr><td style="width:636px;"></td></tr><tr><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Kelcey E. Hoyt (203) 837-2000</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(Name and telephone number, including area code, of the person to contact in connection with this report.)</font></div></td></tr></table></div></div><div style="line-height:120%;padding-bottom:48px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Check the appropriate box to indicate the rule pursuant to which this form is being filed, and provide the period to which the information in this form applies:</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;padding-bottom:64px;text-align:justify;font-size:10pt;"><font style="font-family:Wingdings;font-size:10pt;">&#254;</font><font style="font-family:inherit;font-size:10pt;">&#160;&#160; Rule 13p-1 under the Securities Exchange Act (17 CFR 240.13p-1) for the reporting period from January 1 to December 31, 2018.</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:683px;border-collapse:collapse;text-align:left;"><tr><td colspan="1"></td></tr><tr><td style="width:682px;"></td></tr><tr><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:5px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div><br></div><hr style="page-break-after:always"><div><a name="sa337adae6a624d0992e1c54eb3df6e03"></a></div><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><div><br></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Section 1 - Conflict Minerals Disclosure</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Item 1.01 Conflict Minerals Disclosure and Report</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Conflict Minerals Disclosure</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Linde plc (&#8220;Linde&#8221; or &#8220;the Company&#8221;) is filing a Conflict Minerals Report as Exhibit 1.01 to this Specialized Disclosure Form (Form SD), because, as further described in the Conflict Minerals Report, certain products manufactured by Linde (or its consolidated subsidiaries) are required to be reported for the year ended on December 31, 2018. Refer to Exhibit 1.01, Conflict Minerals Report, for a description of Linde's reasonable country of origin inquiry, due diligence process and the results, which report is incorporated into this Item 1.01 by reference.</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Linde is hereby filing this Form SD, including the Conflict Minerals Report, and has also posted those documents to Linde's website at </font><font style="font-family:inherit;font-size:10pt;color:#0000ff;text-decoration:underline;">www.linde.com.</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Certain statements in this Form SD and the Conflict Minerals Report filed as Exhibit 1.02 may contain &#8220;forward-looking statements&#8221; within the meaning of the Private Securities Litigation Reform Act of 1995. Words such as &#8220;intends,&#8221; &#8220;expects,&#8221; &#8220;believes,&#8221; &#8220;estimates,&#8221; &#8220;anticipates,&#8221; and similar expressions are used to identify these forward-looking statements. Examples of forward-looking statements include statements relating to our future plans, and any other statement that does not directly relate to any historical or current fact. These statements are based on management&#8217;s reasonable expectations and assumptions as of the date such statements are made but involve risks and uncertainties and are subject to changes in circumstances that are difficult to predict.  Actual outcomes and results may differ materially from these forward-looking statements. The Company assumes no obligation to update or provide revisions to any forward-looking statement in response to changing circumstances.</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Item 1.02 Exhibit</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Company has filed, as an exhibit to this Form SD, the Conflict Minerals Report required by Item&#160;1.01.</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Section 2 - Exhibits</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Item 2.01 Exhibits</font></div><div style="line-height:120%;padding-bottom:17px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The following exhibit is filed as part of this report:</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Exhibit 1.01 - Conflict Minerals Report as required by Items 1.01 and 1.02 of this Form.</font></div><div style="line-height:120%;padding-bottom:17px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;padding-bottom:8px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;padding-bottom:8px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">SIGNATURES</font></div><div style="line-height:120%;padding-bottom:8px;text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</font></div><div style="line-height:120%;padding-bottom:8px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:683px;border-collapse:collapse;text-align:left;"><tr><td colspan="4"></td></tr><tr><td style="width:46px;"></td><td style="width:284px;"></td><td style="width:20px;"></td><td style="width:332px;"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Linde plc</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(Registrant)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">By:&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">/s/ Kelcey E. Hoyt</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Date:    May 31, 2019</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Kelcey E. Hoyt</font></div><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;font-style:italic;">Chief Accounting Officer</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div><br></div><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div>	</body>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-1.01
<SEQUENCE>2
<FILENAME>a123118exhibit101.htm
<DESCRIPTION>LINDE PLC 2018 CONFLICT MINERALS REPORT
<TEXT>
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<div><a name="s66bf67463ce9454b81ad5116507f6750"></a></div><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><div><br></div><div style="line-height:120%;padding-top:6px;text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Linde plc </font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:683px;border-collapse:collapse;text-align:left;"><tr><td colspan="1"></td></tr><tr><td style="width:682px;"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;"><div style="overflow:hidden;height:5px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr></table></div></div><div style="line-height:120%;padding-bottom:6px;text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">EXHIBIT 1.01</font></div><div style="line-height:120%;padding-bottom:16px;text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Linde plc</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Conflict Minerals Report</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">For The Year Ended December 31, 2018</font></div><div style="line-height:174%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;padding-bottom:17px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Linde plc (together with its consolidated subsidiaries, &#8220;Linde&#8221;, &#8220;Company&#8221;, &#8220;we&#8221; or &#8220;our&#8221;) is filing this Conflict Minerals Report (&#8220;CMR&#8221;) pursuant to Rule 13p-1 under the Securities Exchange Act of 1934.</font></div><div style="line-height:120%;padding-bottom:17px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">In August 2012, the Securities and Exchange Commission (&#8220;SEC&#8221;) approved final rules to implement the requirements of Section 1502 (&#8220;Conflict Minerals Provision&#8221;) of the 2010 Dodd-Frank Wall Street Reform and Consumer Protection Act (&#8220;Dodd-Frank Act&#8221;). The Conflict Minerals Provision of the Dodd-Frank Act imposes certain reporting obligations on SEC registrants who manufacture or contract to manufacture products that contain &#8220;conflict minerals&#8221; which are necessary to the functionality or production of those products (&#8220;necessary conflict minerals&#8221;). Conflict minerals are generally defined under the Conflict Minerals Provision as tin, tantalum, tungsten, and gold (commonly referred to as &#8220;3TG&#8221;).</font></div><div style="line-height:120%;padding-bottom:17px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">If a registrant can establish that its necessary conflict minerals originated from sources other than the Democratic Republic of the Congo (&#8220;DRC&#8221;) or an adjoining country (collectively the &#8220;Covered Country(ies)&#8221;), or from recycled or scrap sources, registrants are required to submit only a Form SD which describes the reasonable country of origin inquiry (&#8220;RCOI&#8221;) completed. The term &#8220;adjoining country&#8221; is defined to include Angola, Burundi, Central African Republic, Rwanda, South Sudan, Tanzania, Uganda, and Zambia.</font></div><div style="line-height:120%;padding-bottom:17px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Further, if a registrant has reason to believe that any of the necessary conflict minerals may have originated in the Covered Countries and did not come from recycled or scrap sources, or if it is unable to determine the country of origin of those conflict minerals, then the registrant must exercise due diligence on the source and chain of custody of its conflict minerals. In this case, the registrant must also annually submit a CMR to the SEC that includes a description of those due diligence measures, unless as a result of the due diligence, the registrant determines its conflict materials did not originate in the Covered Countries or did come from recycled or scrap sources.</font></div><div style="line-height:120%;padding-bottom:17px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">On April 14, 2014, the United States Court of Appeals for the District of Columbia Circuit (&#8220;D.C. Circuit Court&#8221;) issued a decision holding it unconstitutional for issuers to be required to disclose whether their products are &#8220;DRC conflict free&#8221; or not having been found to be &#8220;DRC conflict free&#8221; because it would compel speech in violation of the First Amendment.    On August 18, 2015, the D.C. Circuit Court upheld its prior 2014 decision and remanded the case back to the U.S. District Court for the District of Columbia (&#8220;U.S. District Court&#8221;) for further proceedings.   </font></div><div style="line-height:120%;padding-bottom:17px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">In light of the D.C. Circuit Court decisions, the SEC has issued a statement that a registrant is not required to disclose their conflict minerals status.  If a registrant voluntarily elects to describe any of its products as &#8220;DRC conflict free&#8221; in its CMR, it would be permitted to do so, provided it has obtained an independent private sector audit (&#8220;IPSA&#8221;).</font></div><div style="line-height:120%;padding-bottom:17px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">On April 3, 2017, the U.S. District Court issued its final judgment holding the requirement to disclose whether a company&#8217;s products are &#8220;DRC conflict free&#8221; or not having been found to be &#8220;DRC conflict free&#8221; a violation of free speech under the First Amendment, thereby invalidating this disclosure portion of the rules.  The U.S. District Court has remanded to the SEC to take appropriate action in furtherance of the U.S. District Court&#8217;s decision.  To date, the SEC has not yet issued any definitive guidance that would modify the remaining requirements under Form SD or updated its previous statement regarding conflict mineral status.</font></div><div style="line-height:120%;padding-left:0px;padding-bottom:16px;text-align:left;"><font style="padding-bottom:16px;text-align:left;font-family:inherit;font-size:10pt;font-weight:bold;padding-right:48px;">1.</font><font style="font-family:inherit;font-size:10pt;font-weight:bold;text-decoration:underline;">Business and Product Overview</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Linde is the largest industrial gas company worldwide.&#160; It continues to be a major technological innovator in the industrial gases industry. Its primary products in its industrial gases business are atmospheric gases (oxygen, nitrogen, argon, and rare gases) and process gases (carbon dioxide, helium, hydrogen, electronic gases, specialty gases, and acetylene). The Company also designs, engineers, and builds equipment that produces industrial gases primarily for internal use and offers its customers a wide range of gas production and processing services such as olefin plants, natural gas plants, air separation plants, hydrogen and synthesis gas </font></div><div><br></div><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><div><br></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">plants and other types of plants. The surface technologies segment supplies wear-resistant and high-temperature corrosion-resistant metallic and ceramic coatings and powders.</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Linde plc was formed in connection with the business combination between Praxair, Inc. (&#8220;Praxair&#8221;) and Linde Aktiengesellschaft (&#8220;Linde AG&#8221;), which was completed effective October 31, 2018.  Praxair was determined to be the accounting acquirer in the business combination. Accordingly, the historical financial statements of Praxair for the periods prior to the business combination are considered to be the historical financial statements of the Company. The results of Linde AG are included in Linde consolidated results from the date of the completion of the business combination forward. </font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Linde serves a diverse group of industries including healthcare, petroleum refining, manufacturing, food, beverage carbonation, fiber-optics, steel making, aerospace, chemicals and water treatment. Approximately 76% of Linde's 2018 consolidated sales are generated from industrial gases and related products in four geographic segments (North America, Europe, South America and Asia), 5% of sales are related to the surface technologies business and  the remaining 19% of sales are related to the legacy Linde AG business. </font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Company will apply the phase-in reporting exemption with respect to Linde AG.  This exemption allows an issuer that obtains control over a company which manufactures or contracts for the manufacturing of products with necessary conflict minerals that did not previously have a specialized disclosure reporting obligation for those minerals to delay reporting on the acquired company&#8217;s products until the end of the first reporting calendar year that begins no sooner than eight months after the effective date of the acquisition. </font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Industrial Gases:</font><font style="font-family:inherit;font-size:10pt;">&#32;&#32;Linde's primary industrial gases products are atmospheric gases (oxygen, nitrogen, argon, and rare gases) and process gases (carbon dioxide, helium, hydrogen, semiconductor process gases, and acetylene). There are no conflict minerals included in these products. Linde also distributes hardgoods and welding equipment purchased from independent manufacturers for resale. Resale products are not within the scope of the Conflict Minerals Provision. However, Linde sells (i) sputtering targets that are used by certain customers in the production of semiconductors which either contain or may contain tantalum, tin, tungsten and/or gold, and (ii) certain equipment related to its gases business where it has influence or control over the manufacturing or assembly process where tin and/or gold may be present in component parts used in the production of equipment. These products that either contain or may contain necessary conflict minerals represent approximately 1.5% of Linde's 2018 consolidated sales.</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Surface Technologies:</font><font style="font-family:inherit;font-size:10pt;">&#160;Linde&#8217;s surface technologies business supplies wear-resistant and high-temperature corrosion-resistant metallic and ceramic coatings and powders. Linde has determined that certain coating processes use materials that either contain or may contain tantalum, tin, tungsten and/or gold.  Approximately 4.5% of  consolidated Linde sales relate to the surface technologies business.</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">In summary, Linde has determined that approximately 6% of its 2018 consolidated sales relate to products that Linde manufactures or contracts to manufacture that may contain necessary conflict minerals.  Linde AG sales, which represent approximately 19% of 2018 consolidated sales, have been excluded due to the exemption for acquired businesses from RCOI due diligence.</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Refer to our 2018 Annual Report on Form 10-K, Part I, Item 1 Business for further details about the Company&#8217;s business.</font></div><div style="line-height:120%;padding-left:0px;padding-bottom:16px;text-align:left;"><font style="padding-bottom:16px;text-align:left;font-family:inherit;font-size:10pt;font-weight:bold;padding-right:48px;">2.</font><font style="font-family:inherit;font-size:10pt;font-weight:bold;text-decoration:underline;">Country of Origin Determination</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Framework</font></div><div style="line-height:120%;padding-bottom:17px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Linde&#8217;s process has been designed to conform, in all material respects, with the framework set forth in the Organisation for Economic Co-operation and Development (&#8220;OECD&#8221;)</font><font style="font-family:inherit;font-size:10pt;font-style:italic;">&#32;Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas</font><font style="font-family:inherit;font-size:10pt;">&#32;(OECD Guidance) and the related supplements for gold and for tin, tantalum and tungsten.</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Management Systems</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Conflict Minerals Policy</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Linde has adopted a Conflict Materials Supply Policy.  This policy is available on our website at </font><font style="font-family:inherit;font-size:10pt;color:#0000ff;text-decoration:underline;">http://www.praxair.com/our-company/corporate-responsibility/policies-and-position-statements/conflict-free-materials-policy.</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Internal Team</font></div><div><br></div><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><div><br></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Linde established an internal management team comprised of executive level and business unit representation. The executive members of the team are responsible for the oversight of the conflict minerals compliance strategy.  The business unit representatives are responsible for implementing, improving and maintaining Linde's conflict minerals compliance strategy which is led by a senior manager within our procurement organization.</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Control Systems</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Due to the complexities of the supply chain, Linde must rely on sourcing information provided by its suppliers. To validate this sourcing information, the Company reviews the smelters, if any, against the smelter list maintained by the Responsible Minerals Initiative (&#8220;RMI&#8221;). Linde's Standards of Business Integrity policy outlines expected behaviors for all directors, officers, employees and representatives of the Company; and its Supplier Expectations statement sets forth Linde&#8217;s expectations of its suppliers. Linde expects its business dealings with suppliers and contractors to be based on fairness, honesty, lawfulness, safety, environmental stewardship and social consciousness, including respect for human rights. New suppliers are subjected to a supplier qualification process.</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Supplier Engagement</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Linde contacted suppliers whose products we purchase which may contain 3TG. These suppliers were notified that Linde is subject to Section 1502 of the Dodd-Frank Act, and that we expect their cooperation in our RCOI process.</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Grievance Mechanism</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Company&#8217;s external website allows both internal and external parties to report suspected violations of Company policies, anonymously if desired.</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Maintain Records</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Linde retains conflict minerals program documentation which complies with the OECD framework.</font></div><div style="line-height:174%;padding-bottom:17px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Carry Out Independent Third Party Audit of Smelters and Refiners Due Diligence Practices</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">We do not perform or direct audits of smelters and refiners that process 3TG within our supply chain. However, we utilize audits of smelters and refiners through the Responsible Minerals Assurance Process (&#8220;RMAP&#8221;) developed by the RMI which uses an independent third-party audit to identify smelters and refiners that have systems in place to assure sourcing of only conflict-free materials.</font></div><div style="line-height:174%;padding-bottom:17px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Identify, Assess and Respond to Risks in the Supply Chain</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Linde's first step in the RCOI process was to review its worldwide purchases to identify product lines where necessary conflict minerals may be used. Consistent with prior years and after analyzing various approaches, Linde decided to use a &#8220;parts-centric approach&#8221; to identify products that may contain necessary conflict minerals by reference to product bills of material or engineering specifications, and by engaging internal business experts.  By taking this approach, we were able to target specific suppliers for further inquiry.</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Company determined the country of origin of its purchased necessary conflict minerals by conducting supply-chain surveys with suppliers we identified primarily using the Responsible Business Alliance (&#8220;RBA&#8221;) Conflict Minerals Reporting Template (CMRT) as a guide. This template facilitates disclosure and communication of information regarding smelters that provide material to our suppliers and includes questions regarding the origin of conflict minerals included in their products sold to Linde, as well as supplier due diligence.  We use a third party system to facilitate the collection and tracking of CMRTs.</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Supplier Surveys</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">For the sputtering target and surface technologies businesses, Linde sent surveys to 103 suppliers, which we determined may have supplied necessary conflict minerals. A total of 95 suppliers responded to the surveys. The responses were reviewed for various items including inconsistencies within the data reported (&#8220;red flags&#8221;). The Company had follow-up communication with the suppliers, as appropriate, to resolve any inconsistencies and obtain adequate documentation. For suppliers that provided smelter information, the names were cross-referenced against the list of smelters in the RMAP.</font></div><div><br></div><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><div><br></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Equipment sales supporting our gases business, although small, is the other area where Linde believes products may contain 3TG.  In 2018, equipment sales represented approximately 0.3% of Linde's consolidated sales.  This equipment consists of various components and subsystems that are generally assembled by contractors local to the receiving region.  These regional vendors adhere to our specifications; however, due to the complexity and turnover of their supplier base it is more difficult to trace every component to a specific smelter.  We are much further removed from smelters in this supply chain than in our sputtering target and surface technologies businesses, and, many of these suppliers are not subject to the SEC&#8217;s conflict minerals reporting requirements. Therefore, to address this complex area we have identified our key components and subsystems for equipment we sell that may contain 3TG and requested our global preferred suppliers to complete the Conflict Minerals Reporting Template for the products which they supply.  We sent surveys to 27 vendors and received responses from all 27 of these vendors.  The responses were reviewed for various items including red flags. The Company had follow-up communication with the suppliers, as appropriate, to resolve any inconsistencies and obtain adequate documentation. For suppliers that provided smelter information, the names were cross referenced against the list of smelters in the Conflict Free Smelter Program.  We also conducted follow ups to request responses from those suppliers that did not respond to our initial request.</font></div><div style="line-height:120%;padding-left:0px;padding-bottom:16px;text-align:left;"><font style="padding-bottom:16px;text-align:left;font-family:inherit;font-size:10pt;font-weight:bold;padding-right:48px;">3.</font><font style="font-family:inherit;font-size:10pt;font-weight:bold;text-decoration:underline;">Due Diligence</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">From the RCOI process, several suppliers were identified that may have provided 3TG sourced from mines within the Covered Countries. A small number of these suppliers included an identification of the specific smelters or refiners or indicated that the supplier sources 3TG product from the Covered Countries; these suppliers were unable to specify with certainty whether the 3TG supplied to Linde came from mines within the Covered Countries. Also, many of our suppliers that identified the names of smelters/refiners and country of origin information did so only on an entity-wide basis without distinguishing between 3TG purchased for products supplied to Linde.  For the above reasons, we are unable to determine with certainty whether the 3TG in products that we purchased during 2018 are sourced from any Covered Country.</font></div><div style="line-height:120%;padding-left:0px;padding-bottom:16px;text-align:left;"><font style="padding-bottom:16px;text-align:left;font-family:inherit;font-size:10pt;font-weight:bold;padding-right:48px;">4.</font><font style="font-family:inherit;font-size:10pt;font-weight:bold;text-decoration:underline;">Continual Improvement Efforts</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">During 2018 we have made the following improvements in our conflict minerals processes:</font></div><table cellpadding="0" cellspacing="0" style="padding-bottom:8px;font-family:Times New Roman; font-size:10pt;"><tr><td style="width:48px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:24px;"><font style="font-family:inherit;font-size:10pt;">a)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Linde improved its documentation of the scoping and identification of products which may contain 3TGs.  We conducted surveys and performed appropriate review and follow ups with these suppliers.</font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="padding-bottom:8px;font-family:Times New Roman; font-size:10pt;"><tr><td style="width:48px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:24px;"><font style="font-family:inherit;font-size:10pt;">b)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">A third party management system was implemented to assist in the tracking of supplier responses.</font></div></td></tr></table><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">During 2019 we will continue our due diligence to further mitigate any risk that necessary conflict minerals in our products could benefit armed groups in the Covered Countries. These efforts include the following steps:</font></div><table cellpadding="0" cellspacing="0" style="padding-bottom:8px;font-family:Times New Roman; font-size:10pt;"><tr><td style="width:48px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:24px;"><font style="font-family:inherit;font-size:10pt;">a)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Linde is continuously improving its processes to more fully and completely document its RCOI procedures.  Increased documentation will ensure consistency of the process in future periods.</font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="padding-bottom:8px;font-family:Times New Roman; font-size:10pt;"><tr><td style="width:48px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:24px;"><font style="font-family:inherit;font-size:10pt;">b)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">We will continue to expand our scoping and documentation of products containing 3TGs.  Improved scoping, particularly related to our sales of equipment, will allow us to better target 3TG suppliers for RCOI procedures. </font></div></td></tr></table><div style="line-height:120%;padding-left:0px;padding-bottom:16px;text-align:left;"><font style="padding-bottom:16px;text-align:left;font-family:inherit;font-size:10pt;font-weight:bold;padding-right:48px;">5.</font><font style="font-family:inherit;font-size:10pt;font-weight:bold;text-decoration:underline;">Independent Audit</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Linde is not required to obtain an IPSA of this CMR for 2018.</font></div><div><br></div><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div>	</body>
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