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Segmentation of key figures | 6 Months Ended
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Jun. 30, 2019
Operating Segments [Abstract] |
Segmentation of key figures | Segmentation of key figures The segment information disclosed in these Condensed Consolidated Interim Financial Statements reflects historical results consistent with the identifiable reporting segments of the Company and financial information that the Chief Operating Decision Maker (CODM) reviews to evaluate segmental performance and allocate resources among the segments. The CODM is the Executive Committee of Alcon. The businesses of Alcon are divided operationally on a worldwide basis into two identified reporting segments, Surgical and Vision Care. As indicated below, certain income and expenses are not allocated to segments. Reporting segments are presented in a manner consistent with the internal reporting to the CODM. The reporting segments are managed separately due to their distinct needs and activities for research, development, manufacturing, distribution, and commercial execution. The Executive Committee of Alcon is responsible for allocating resources and assessing the performance of the reporting segments. In Surgical, the Company researches, develops, manufactures, distributes and sells ophthalmic products for cataract surgery, vitreoretinal surgery, refractive laser surgery and glaucoma surgery. The surgical portfolio also includes implantables, consumables and surgical equipment required for these procedures and supports the end-to-end procedure needs of the ophthalmic surgeon. In Vision Care, the Company researches, develops, manufactures, distributes and sells daily disposable, reusable, and color-enhancing contact lenses and a comprehensive portfolio of ocular health products, including products for dry eye, contact lens care and ocular allergies, as well as ocular vitamins and redness relievers. Alcon also provides services, training, education and technical support for both the Surgical and Vision Care businesses. The basis of preparation described in Note 1, and the selected accounting policies mentioned in Note 2 of these Condensed Consolidated Interim Financial Statements, are used in the reporting of segment results. The Executive Committee of Alcon evaluates segmental performance and allocates resources among the segments primarily based on net sales and segment contribution. Net identifiable assets are not assigned to the segments in the internal reporting to the CODM, and are not considered in evaluating the performance of the business segments by the Executive Committee of Alcon. Segment contribution excludes amortization and impairment costs for acquired product rights or other intangibles, general and administrative expenses for corporate activities, and certain other income and expense items. General & administration (corporate) includes the costs of the Alcon corporate headquarters, including all related corporate function costs. For the historical comparative period only, the related corporate function costs were allocated to Alcon from its former parent. Other expense, net of other income, includes other items of income and expense such as separation costs, restructuring costs and legal settlements that are not attributable to a specific segment. Segmentation - Consolidated income statements Three months ended June 30, 2019 and 2018
| Surgical |  | Vision Care |  | Company
($ millions) | June 30, 2019 | June 30, 2018 |  | June 30, 2019 | June 30, 2018 |  | June 30, 2019 | June 30, 2018
Net sales to third parties | 1,051 |  | 1,030 |  |  | 812 |  | 789 |  |  | 1,863 |  | 1,819 |
Sales to former parent | — |  | 1 |  |  | — |  | — |  |  | — |  | 1 |
Other revenues | — |  | — |  |  | 40 |  | — |  |  | 40 |  | — |
Net sales and other revenue | 1,051 |  | 1,031 |  |  | 852 |  | 789 |  |  | 1,903 |  | 1,820 |
Segment contribution | 217 |  | 219 |  |  | 135 |  | 131 |  |  | 352 |  | 350 |
Amortization of intangible assets |  |  |  |  |  |  |  |  |  |  | (270 | ) | (258 | )
Impairment charges on intangible assets |  |  |  |  |  |  |  |  |  |  | — |  | (39 | )
General & administration (corporate) |  |  |  |  |  |  |  |  |  |  | (62 | ) | (49 | )
Other (expense)/income, net |  |  |  |  |  |  |  |  |  |  | (73 | ) | 34 |
Operating (loss)/income |  |  |  |  |  |  |  |  |  |  | (53 | ) | 38 |
Interest expense |  |  |  |  |  |  |  |  |  |  | (35 | ) | (6 | )
Other financial income & expense |  |  |  |  |  |  |  |  |  |  | (8 | ) | (8 | )
(Loss)/Income before taxes |  |  |  |  |  |  |  |  |  |  | (96 | ) | 24 |
Six months ended June 30, 2019 and 2018
| Surgical |  | Vision Care |  | Company
($ millions) | June 30, 2019 | June 30, 2018 |  | June 30, 2019 | June 30, 2018 |  | June 30, 2019 | June 30, 2018
Net sales to third parties | 2,051 |  | 2,007 |  |  | 1,589 |  | 1,591 |  |  | 3,640 |  | 3,598 |
Sales to former parent | — |  | 2 |  |  | — |  | — |  |  | — |  | 2 |
Other revenues | — |  | — |  |  | 87 |  | — |  |  | 87 |  | — |
Net sales and other revenues | 2,051 |  | 2,009 |  |  | 1,676 |  | 1,591 |  |  | 3,727 |  | 3,600 |
Segment contribution | 440 |  | 422 |  |  | 282 |  | 314 |  |  | 722 |  | 736 |
Amortization of intangible assets |  |  |  |  |  |  | (536 | ) | (516 | )
Impairment charges on intangible assets |  |  |  |  |  |  | — |  | (39 | )
General & administration (corporate) |  |  |  |  |  |  | (116 | ) | (100 | )
Other (expense)/income, net |  |  |  |  |  |  | (171 | ) | 30 |
Operating (loss)/income |  |  |  |  |  |  | (101 | ) | 111 |
Interest expense |  |  |  |  |  |  | (44 | ) | (12 | )
Other financial income & expense |  |  |  |  |  |  | (16 | ) | (14 | )
(Loss)/Income before taxes |  |  |  |  |  |  | (161 | ) | 85 |
Segmentation - Additional balance sheet disclosure
| Surgical |  | Vision Care |  | Not allocated(1) |  | Total
($ millions) | Jun 30, 2019 | Dec 31, 2018 |  | Jun 30, 2019 | Dec 31, 2018 |  | Jun 30, 2019 | Dec 31, 2018 |  | Jun 30, 2019 | Dec 31, 2018
Goodwill | 4,544 |  | 4,538 |  |  | 4,361 |  | 4,361 |  |  | — |  | — |  |  | 8,905 |  | 8,899 |
Intangible assets other than goodwill | 6,181 |  | 6,053 |  |  | 1,558 |  | 1,646 |  |  | 2,980 |  | 2,980 |  |  | 10,719 |  | 10,679 |
(1) | Alcon brand name.
Net sales by segment
| Three months ended |  | Six months ended
($ millions) | June 30, 2019 | June 30, 2018 |  | June 30, 2019 | June 30, 2018
Implantables | 300 |  | 298 |  |  | 585 |  | 577 |
Consumables | 588 |  | 578 |  |  | 1,139 |  | 1,119 |
Equipment/other | 163 |  | 154 |  |  | 327 |  | 311 |
Total Surgical | 1,051 |  | 1,030 |  |  | 2,051 |  | 2,007 |
Contact lenses | 493 |  | 478 |  |  | 991 |  | 987 |
Ocular health | 319 |  | 311 |  |  | 598 |  | 604 |
Total Vision Care | 812 |  | 789 |  |  | 1,589 |  | 1,591 |
Net sales to third parties | 1,863 |  | 1,819 |  |  | 3,640 |  | 3,598 |
Net sales by region(1)
| Three months ended |  | Six months ended
($ millions unless indicated otherwise) | June 30, 2019 | June 30, 2018 |  | June 30, 2019 | June 30, 2018
United States | 779 |  | 42 | % | 750 |  | 41 | % |  | 1,516 |  | 42 | % | 1,462 |  | 41 | %
International | 1,084 |  | 58 | % | 1,069 |  | 59 | % |  | 2,124 |  | 58 | % | 2,136 |  | 59 | %
Net sales to third parties | 1,863 |  | 100 | % | 1,819 |  | 100 | % |  | 3,640 |  | 100 | % | 3,598 |  | 100 | %
(1) Net sales to third parties by location of third-party customer.

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- Definition The entire disclosure for operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2018-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2018-03-01&anchor=sect_Disclosure&doctype=Standard -URIDate 2018-03-16 + Details
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