Trade receivables (Tables)

12 Months Ended

Dec. 31, 2022

Subclassifications of assets, liabilities and equities [abstract]

The following tables provide details related to Trade receivables as of December 31, 2022 and 2021, including trade receivables that are not overdue as specified in the payment terms and conditions established with Alcon's customers, as well as an analysis of overdue amounts, expected credit loss rates and related provisions for doubtful trade receivables:


	2022
($ millions)	Gross trade receivables	Provision	Trade receivables, net	Expected credit loss rates
Not overdue	1,390	(2)	1,388	0.1	%
Past due for not more than one month	125	(1)	124	0.8	%
Past due for more than one month but less than three months	93	(2)	91	2.2	%
Past due for more than three months but less than six months	56	(4)	52	7.1	%
Past due for more than six months but less than one year	28	(16)	12	57.1	%
Past due for more than one year	38	(32)	6	84.2	%
Total	1,730	(57)	1,673


	2021
($ millions)	Gross trade receivables	Provision	Trade receivables, net	Expected credit loss rates
Not overdue	1,273	(2)	1,271	0.2	%
Past due for not more than one month	96	(1)	95	1.0	%
Past due for more than one month but less than three months	74	(1)	73	1.4	%
Past due for more than three months but less than six months	43	(2)	41	4.7	%
Past due for more than six months but less than one year	23	(13)	10	56.5	%
Past due for more than one year	42	(36)	6	85.7	%
Total	1,551	(55)	1,496

Movement in the provision for doubtful trade receivables

The following table summarizes the movement in the provision for doubtful trade receivables:


($ millions)	2022	2021	2020
January 1	(55)	(68)	(48)
Provisions for doubtful trade receivables charged to the Consolidated Income Statement	(40)	(20)	(48)
Utilization of provisions for doubtful trade receivables	7	8	15
Reversal of provisions for doubtful trade receivables	28	23	14
Currency translation effects	3	2	(1)
December 31	(57)	(55)	(68)

Summary of trade receivables from closely monitored countries

The following table shows the gross trade receivables balance from these closely monitored countries as of December 31, 2022 and 2021, the amounts that are past due for more than one year and the related amount of the provisions for doubtful trade receivables that have been recorded:


($ millions)	2022	2021
Total balance of gross trade receivables from closely monitored countries	280	252
Past due for more than one year	8	10
Provisions for doubtful trade receivables	(10)	(11)

Summary of trade receivables by major currencies

Trade receivables include amounts denominated in the following major currencies:


($ millions)	2022	2021
US dollar (USD)	701	526
Euro (EUR)	256	243
Japanese yen (JPY)	154	160
Chinese yuan (CNY)	102	122
Brazilian real (BRL)	55	44
Indian rupee (INR)	33	36
Canadian dollar (CAD)	35	39
Australian dollar (AUD)	29	24
British pound (GBP)	31	29
Russian ruble (RUB)	28	35
South Korean won (KRW)	37	38
Mexican peso (MXN)	26	25
Other currencies	186	175
Total trade receivables, net	1,673	1,496