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Earnings Per Share – Linde plc Shareholders (Tables)

9 Months Ended

Sep. 30, 2020

Earnings Per Share [Abstract]

Earnings Per Share

Basic and diluted earnings per share is computed by dividing Income from continuing operations, Income from discontinued operations and Net income – Linde plc for the period by the weighted average number of either basic or diluted shares outstanding, as follows:

			Quarter Ended September 30,												Nine Months Ended September 30,
			2020						2019						2020						2019
Numerator (Millions of dollars)
Income from continuing operations			$	699					$	728					$	1,728					$	1,676
Income from discontinued operations			1						7						3						98
Net Income – Linde plc			$	700					$	735					$	1,731					$	1,774
Denominator (Thousands of shares)
Weighted average shares outstanding			525,339						539,504						527,177						542,360
Shares earned and issuable under compensation plans			355						249						324						229
Weighted average shares used in basic earnings per share			525,694						539,753						527,501						542,589
Effect of dilutive securities
Stock options and awards			4,721						3,863						4,223						3,918
Weighted average shares used in diluted earnings per share			530,415						543,616						531,724						546,507
Basic earnings per share from continuing operations			$	1.33					$	1.35					$	3.28					$	3.09
Basic earnings per share from discontinued operations			—						0.01						0.01						0.18
Basic Earnings Per Share			$	1.33					$	1.36					$	3.29					$	3.27
Diluted earnings per share from continuing operations			$	1.32					$	1.34					$	3.25					$	3.07
Diluted earnings per share from discontinued operations			—						0.01						0.01						0.18
Diluted Earnings Per Share			$	1.32					$	1.35					$	3.26					$	3.25

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- References

No definition available.

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- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

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