XML 207 R6.htm IDEA: XBRL DOCUMENT v3.19.3.a.u2
CONSOLIDATED BALANCE SHEETS
SFr in Millions, $ in Millions
Dec. 31, 2019
USD ($)
Dec. 31, 2018
USD ($)
Non-current assets    
Property, plant & equipment [1],[2] $ 3,113 $ 2,800
Right-of-use assets [1],[2] 324 79
Goodwill 8,905 8,899
Intangible assets other than goodwill 10,231 10,679
Deferred tax assets 354 670
Financial assets 307 388
Other non-current assets 185 148
Total non-current assets 23,419 23,663
Current assets    
Inventories 1,505 1,440
Trade receivables 1,390 1,253
Receivables from former parent 0 20
Income tax receivables 17 33
Other financial receivables from former parent 0 39
Cash and cash equivalents 822 227
Other current assets 502 387
Total current assets 4,236 3,399
Total assets 27,655 27,062
Equity    
Invested capital 0 22,639
Share capital 20 0
Reserves 19,283 0
Total equity [3] 19,303 22,639
Non-current liabilities    
Financial debts [1],[2] 3,218 0
Lease liabilities [1],[2] 280 89
Deferred tax liabilities 1,386 1,528
Provisions and other non-current liabilities 1,168 913
Total non-current liabilities 6,052 2,530
Current liabilities    
Trade payables 833 663
Payables to former parent 0 85
Financial debts 261 47
Lease liabilities 61 0
Other financial liabilities to former parent 0 67
Current income tax liabilities 107 151
Provisions and other current liabilities 1,038 880
Total current liabilities 2,300 1,893
Total liabilities 8,352 4,423
Total equity and liabilities $ 27,655 $ 27,062
[1]
Alcon adopted IFRS 16, Leases as of January 1, 2019 using the modified retrospective approach as described in Notes 3 and 16 to these Consolidated Financial Statements. Under the modified retrospective approach, comparative information was not restated.
[2]
The December 31, 2018 balances previously reported for a finance lease liability and corresponding asset of $89 million and $79 million, respectively, have been reclassified from "Non-current financial debts" and "Property, Plant, & Equipment" to "Non-current lease liabilities" and "Right-of-use assets", respectively.
[3] "Former parent net investment" and "Equity" were previously presented as "Retained earnings" and "Invested capital", respectively, and were renamed upon the execution of the Spin-off.