---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-23-055949"
form_type: "8-K12B"
ticker: "LIN"
cik: "0001707925"
company_name: "LINDE PLC"
filed_at: "2023-03-01T23:59:59+00:00"
generated_at: "2026-06-18T18:25:33.198252+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Linde completes reorganization, delists from Frankfurt Stock Exchange, lists solely on NYSE

## Summary
- Reorganization completed March 1, 2023; predecessor merged into new entity 'Linde plc'.
- Each predecessor share exchanged for one new share; trading symbol 'LIN' unchanged on NYSE.
- Delisting from Frankfurt Stock Exchange effective March 2, 2023; now solely listed on NYSE.
- Company will apply to Irish High Court for capital reduction to create distributable reserves.
- New holding company assumed all obligations of predecessor; supplemental indentures and credit agreements executed.

## SEC filing metadata
- accession: 0001193125-23-055949
- form_type: 8-K12B
- ticker: LIN
- cik: 0001707925
- company_name: LINDE PLC
- filed_at: 2023-03-01T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 3.01, 3.02, 8.01, 3.03, 5.01, 5.02, 5.03, 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1707925/000119312523055949/0001193125-23-055949-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1707925/000119312523055949/d459315d8k12b.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-23-055949
- JSON: https://secwatch.observer/filing/0001193125-23-055949.json
- Plain text: https://secwatch.observer/filing/0001193125-23-055949.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.