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Segmentation of key figures
 6 Months Ended
Jun. 30, 2021
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. Alcon's reportable segments are the same as its operating segments as Alcon does not aggregate any operating segments in arriving at its reportable segments. 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, separation costs, transformation costs, fair value
adjustments of contingent consideration liabilities, past service costs primarily for post-employment benefit plan amendments, and certain other income and expense items.
General & administration (corporate) includes the costs of the Alcon corporate headquarters, including all related corporate function costs.
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.
Three months ended June 30, 2021 and 2020
 SurgicalVision CareCompany
Three months ended June 30Three months ended June 30Three months ended June 30
($ millions)202120202021202020212020
Net sales to third parties1,206 602 888 596 2,094 1,198 
Other revenues— — 16 16 16 16 
Net sales and other revenue1,206 602 904 612 2,110 1,214 
Segment contribution327 (28)146 22 473 (6)
Amortization of intangible assets(143)(273)
Impairment charges on intangible assets— (41)
General & administration (corporate)(69)(62)
Separation costs(6)(62)
Transformation costs(15)(13)
Fair value adjustments of contingent consideration liabilities— (4)
Other(11)(5)
Operating income/(loss)229 (466)
Interest expense(30)(30)
Other financial income & expense(8)(6)
Income/(loss) before taxes191 (502)
Six months ended June 30, 2021 and 2020
 SurgicalVision CareCompany
Six months ended June 30Six months ended June 30Six months ended June 30
($ millions)202120202021202020212020
Net sales to third parties2,283 1,586 1,721 1,434 4,004 3,020 
Other revenues— — 36 35 36 35 
Net sales and other revenue2,283 1,586 1,757 1,469 4,040 3,055 
Segment contribution602 180 292 188 894 368 
Amortization of intangible assets(283)(545)
Impairment charges on intangible assets(45)(57)
General & administration (corporate)(126)(115)
Separation costs(16)(133)
Transformation costs(26)(20)
Fair value adjustments of contingent consideration liabilities— 40 
Past service costs for post-employment benefit plan amendments2 — 
Other(22)(32)
Operating income/(loss)378 (494)
Interest expense(61)(61)
Other financial income & expense(17)(16)
Income/(loss) before taxes300 (571)
Net sales by segment
Three months ended June 30Six months ended June 30
($ millions)2021202020212020
Surgical
Implantables387 176 731 486 
Consumables620 320 1,155 839 
Equipment/other199 106 397 261 
Total Surgical1,206 602 2,283 1,586 
Vision Care
Contact lenses535 329 1,044 831 
Ocular health353 267 677 603 
Total Vision Care888 596 1,721 1,434 
Net sales to third parties2,094 1,198 4,004 3,020 
Net sales by region(1)
Three months ended June 30Six months ended June 30
($ millions unless indicated otherwise)2021202020212020
United States958 46 %493 41 %1,793 45 %1,285 43 %
International1,136 54 %705 59 %2,211 55 %1,735 57 %
Net sales to third parties2,094 100 %1,198 100 %4,004 100 %3,020 100 %
(1) Net sales to third parties by location of third-party customer.