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Equity
 9 Months Ended
Sep. 30, 2023
Equity [Abstract]  
Equity Equity
Equity
On March 1, 2023, in connection with the shareholder approved intercompany reorganization that resulted in the delisting of old Linde plc from the New York Stock Exchange (NYSE) and the Frankfurt Stock Exchange (FSE), and the subsequent relisting of new Linde plc to the NYSE, Linde shareholders automatically received one share of the new holding company, listed on the NYSE in exchange for each share of Linde plc that was previously owned. The company issued 490,766,972 new Linde shares. Linde plc's historical treasury shares were immediately canceled which resulted in an approximately $15 billion decrease in treasury shares and retained earnings in Shareholders' Equity.
A summary of the changes in total equity for the quarter and nine months ended September 30, 2023 and 2022 is provided below:
Quarter Ended September 30,
(Millions of dollars)20232022
ActivityLinde plc
Shareholders’
Equity		Noncontrolling
Interests 		Total
Equity		Linde plc
Shareholders’
Equity		Noncontrolling
Interests		Total
Equity
Balance, beginning of period $39,911 $1,324 $41,235 $39,674 $1,353 $41,027 
Net income (a)1,565 36 1,601 1,273 27 1,300 
Other comprehensive income (loss)(777)(13)(790)(1,628)(40)(1,668)
Noncontrolling interests:
Additions (reductions)— (1)(1)— (7)(7)
Dividends and other capital changes— (19)(19)— (35)(35)
Dividends to Linde plc ordinary share holders ($1.275 per share in 2023 and $1.17 per share in 2022)
(620)— (620)(581)— (581)
Issuances of ordinary shares:
For employee savings and incentive plans(19)— (19)7 — 7 
Purchases of ordinary shares(1,198)— (1,198)(1,144)— (1,144)
Share-based compensation36 — 36 27 — 27 
Balance, end of period$38,898 $1,327 $40,225 $37,628 $1,298 $38,926 

Nine Months Ended September 30,
(Millions of dollars)20232022
ActivityLinde plc
Shareholders’
Equity		Noncontrolling
Interests 		Total
Equity		Linde plc
Shareholders’
Equity		Noncontrolling
Interests		Total
Equity
Balance, beginning of period $40,028 $1,346 $41,374 $44,035 $1,393 $45,428 
Net income (a)4,656 109 4,765 2,819 101 2,920 
Other comprehensive income (loss)(894)(38)(932)(3,046)(69)(3,115)
Noncontrolling interests:
Additions (reductions)(11)(6)(17)— (56)(56)
Dividends and other capital changes— (84)(84)— (71)(71)
Dividends to Linde plc ordinary share holders ($3.83 per share in 2023 and $3.51 per share in 2022)
(1,866)— (1,866)(1,758)— (1,758)
Issuances of ordinary shares:
For employee savings and incentive plans(117)— (117)(32)— (32)
Purchases of ordinary shares(3,000)— (3,000)(4,468)— (4,468)
Share-based compensation102 — 102 78 — 78 
Balance, end of period$38,898 $1,327 $40,225 $37,628 $1,298 $38,926 

(a) Net income for noncontrolling interests excludes net income related to redeemable noncontrolling interests which is not significant for the quarter and nine months ended September 30, 2023 and 2022 and which is not part of total equity.
The components of Accumulated other comprehensive income (loss) are as follows:
September 30,December 31,
(Millions of dollars)20232022
Cumulative translation adjustment - net of taxes:
Americas$(3,767)$(3,942)
EMEA(1,433)(1,249)
APAC(1,486)(835)
Engineering(320)(241)
Other 623 483 
(6,383)(5,784)
Derivatives - net of taxes(31)62 
Pension / OPEB (net of $14 million tax benefit and $54 million tax obligation at September 30, 2023 and December 31, 2022, respectively)
(262)(60)
$(6,676)$(5,782)