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Segmentation of key figures | 6 Months Ended
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Jun. 30, 2020
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 reportable segments of Alcon 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 reportable segments, Surgical and Vision Care. As indicated below, certain income and expenses are not allocated to segments. Reportable segments are presented in a manner consistent with the internal reporting to the CODM. The reportable 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 reportable segments. In Surgical, Alcon 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, Alcon 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 charges for acquired product rights or other intangibles, general and administrative expenses for corporate activities, spin readiness and separation costs, transformation costs, fair value adjustments of contingent consideration liabilities 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 a portion of the historical comparative period only, the related corporate function costs were allocated to Alcon from its Former Parent. Other income and expense items excluded from segment contribution include fair value adjustments of financial assets in the form of options to acquire a company carried at fair value through profit and loss ("FVPL"), net gains and losses on fund investments and equity securities valued at FVPL, restructuring costs, legal settlements, integration related expenses and other income and expense items not attributed to a specific segment. Certain income and expense items, primarily related to fair value adjustments of contingent consideration liabilities and option rights and integration related expenses, previously included in segment contribution in the prior year period have been reclassified to conform with reporting of segment contribution to the CODM in the current period. The reclassifications resulted in an increase in Surgical and Vision Care segment contribution of $18 million and $8 million, respectively, in the three months ended June 30, 2019 and an increase in Surgical and Vision Care segment contribution of $23 million and $19 million, respectively, during the six months ended June 30, 2019. Segmentation - Consolidated income statements Three months ended June 30, 2020 and 2019
| Surgical |  | Vision Care |  | Company
| Three months ended June 30 |  | Three months ended June 30 |  | Three months ended June 30
($ millions) | 2020 |  | 2019 |  |  | 2020 |  | 2019 |  |  | 2020 |  | 2019 |
Net sales to third parties | 602 |  | 1,051 |  |  | 596 |  | 812 |  |  | 1,198 |  | 1,863 |
Other revenues | — |  | — |  |  | 16 |  | 40 |  |  | 16 |  | 40 |
Net sales and other revenue | 602 |  | 1,051 |  |  | 612 |  | 852 |  |  | 1,214 |  | 1,903 |
Segment contribution | (28 | ) | 235 |  |  | 22 |  | 143 |  |  | (6 | ) | 378 |
Amortization of intangible assets |  |  |  |  |  |  | (273 | ) | (270 | )
Impairment charges on intangible assets |  |  |  |  |  |  | (41 | ) | — |
General & administration (corporate) |  |  |  |  |  |  | (62 | ) | (54 | )
Separation costs |  |  |  |  |  |  | (62 | ) | (78 | )
Transformation costs |  |  |  |  |  |  | (13 | ) | (5 | )
Fair value adjustments of contingent consideration liabilities |  |  |  |  |  |  | (4 | ) | 3 |
Other |  |  |  |  |  |  | (5 | ) | (27 | )
Operating (loss) |  |  |  |  |  |  | (466 | ) | (53 | )
Interest expense |  |  |  |  |  |  | (30 | ) | (35 | )
Other financial income & expense |  |  |  |  |  |  | (6 | ) | (8 | )
(Loss) before taxes |  |  |  |  |  |  | (502 | ) | (96 | )
Six months ended June 30, 2020 and 2019
| Surgical |  | Vision Care |  | Company
| Six months ended June 30 |  | Six months ended June 30 |  | Six months ended June 30
($ millions) | 2020 |  | 2019 |  |  | 2020 |  | 2019 |  |  | 2020 |  | 2019 |
Net sales to third parties | 1,586 |  | 2,051 |  |  | 1,434 |  | 1,589 |  |  | 3,020 |  | 3,640 |
Other revenues | — |  | — |  |  | 35 |  | 87 |  |  | 35 |  | 87 |
Net sales and other revenues | 1,586 |  | 2,051 |  |  | 1,469 |  | 1,676 |  |  | 3,055 |  | 3,727 |
Segment contribution | 180 |  | 463 |  |  | 188 |  | 301 |  |  | 368 |  | 764 |
Amortization of intangible assets |  |  |  |  |  |  | (545 | ) | (536 | )
Impairment charges on intangible assets |  |  |  |  |  |  | (57 | ) | — |
General & administration (corporate) |  |  |  |  |  |  | (115 | ) | (102 | )
Separation costs |  |  |  |  |  |  | (133 | ) | (78 | )
Spin readiness costs |  |  |  |  |  |  | — |  | (72 | )
Transformation costs |  |  |  |  |  |  | (20 | ) | (5 | )
Fair value adjustments of contingent consideration liabilities |  |  |  |  |  |  | 40 |  | 13 |
Other |  |  |  |  |  |  | (32 | ) | (85 | )
Operating (loss) |  |  |  |  |  |  | (494 | ) | (101 | )
Interest expense |  |  |  |  |  |  | (61 | ) | (44 | )
Other financial income & expense |  |  |  |  |  |  | (16 | ) | (16 | )
(Loss) before taxes |  |  |  |  |  |  | (571 | ) | (161 | )
Net sales by segment
| Three months ended June 30 |  | Six months ended June 30
($ millions) | 2020 |  | 2019 |  |  | 2020 |  | 2019 |
Surgical |  |  |  |  |
Implantables | 176 |  | 300 |  |  | 486 |  | 585 |
Consumables | 320 |  | 588 |  |  | 839 |  | 1,139 |
Equipment/other | 106 |  | 163 |  |  | 261 |  | 327 |
Total Surgical | 602 |  | 1,051 |  |  | 1,586 |  | 2,051 |
Vision Care |  |  |  |  |
Contact lenses | 329 |  | 493 |  |  | 831 |  | 991 |
Ocular health | 267 |  | 319 |  |  | 603 |  | 598 |
Total Vision Care | 596 |  | 812 |  |  | 1,434 |  | 1,589 |
Net sales to third parties | 1,198 |  | 1,863 |  |  | 3,020 |  | 3,640 |
Net sales by region(1)
| Three months ended June 30 |  | Six months ended June 30
($ millions unless indicated otherwise) | 2020 |  | 2019 |  |  | 2020 |  | 2019 |
United States | 493 |  | 41 | % | 779 |  | 42 | % |  | 1,285 |  | 43 | % | 1,516 |  | 42 | %
International | 705 |  | 59 | % | 1,084 |  | 58 | % |  | 1,735 |  | 57 | % | 2,124 |  | 58 | %
Net sales to third parties | 1,198 |  | 100 | % | 1,863 |  | 100 | % |  | 3,020 |  | 100 | % | 3,640 |  | 100 | %
(1) Net sales to third parties by location of third-party customer.

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- Definition Operating Segments [Abstract] + References No definition available. + Details
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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 2019-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IFRS08_g20-24_TI -URIDate 2019-03-27 + Details
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