CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS € in Millions, $ in Millions	9 Months Ended
	Sep. 30, 2021 USD ($)	Sep. 30, 2020 USD ($)
Operations
Net Income – Linde plc	$ 2,800	$ 1,731
Less: Income from discontinued operations, net of tax and noncontrolling interests	(3)	(3)
Add: Noncontrolling interests from continuing operations	105	91
Income from continuing operations (including noncontrolling interests)	2,902	1,819
Adjustments to reconcile net income to net cash provided by operating activities:
Cost reduction programs and other charges, net of payments	83	240
Depreciation and amortization	3,500	3,434
Deferred income taxes	(184)	(299)
Share-based compensation	95	104
Working capital:
Accounts receivable	(539)	(76)
Inventory	(77)	(101)
Prepaid and other current assets	(25)	1
Payables and accruals	131	(12)
Contract assets and liabilities, net	530	89
Pension contributions	(32)	(76)
Long-term assets, liabilities and other	108	(128)
Net cash provided by operating activities	6,492	4,995
Investing
Capital expenditures	(2,247)	(2,373)
Acquisitions, net of cash acquired	(31)	(41)
Divestitures and asset sales, net of cash divested	147	435
Net cash provided by (used for) investing activities	(2,131)	(1,979)
Financing
Short-term debt borrowings (repayments) - net	369	2,154
Long-term debt borrowings	2,260	2,763
Long-term debt repayments	(821)	(1,582)
Issuances of ordinary shares	39	41
Purchases of ordinary shares	(3,251)	(2,030)
Cash dividends - Linde plc shareholders	(1,648)	(1,523)
Noncontrolling interest transactions and other	(319)	(201)
Net cash provided by (used for) financing activities	(3,371)	(378)
Effect of exchange rate changes on cash and cash equivalents	(44)	(139)
Change in cash and cash equivalents	946	2,499
Cash and cash equivalents, beginning-of-period	3,754	2,700
Cash and cash equivalents, end-of-period	$ 4,700	$ 5,199