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Post-employment benefits for associates (Tables)
 12 Months Ended
Dec. 31, 2022
Employee Benefits [Abstract]  
Summary of funded and unfunded Defined Benefit Obligations and Reconciliation of net liability
The following tables summarize the funded and unfunded DBO for pension and other post-employment benefit plans of Alcon associates at December 31, 2022 and 2021:
 Pension plansOther post-employment
benefit plans
($ millions)2022202120222021
Benefit obligation at January 1791 817 300 332 
Current service cost20 24 8 10 
Interest cost12 9 8 7 
Past service costs and settlements(3)(38)— — 
Administrative expenses2 1 — — 
Remeasurement (gains) arising from changes in financial assumptions(185)(22)(62)(12)
Remeasurement (gains)/losses arising from changes in demographic assumptions(15)— — 1 
Remeasurement losses/(gains) arising from experience-related changes3 67 (19)(25)
Currency translation effects(31)(35)— — 
Benefit payments(36)(37)(18)(17)
Contributions of associates5 5 4 4 
Benefit obligation at December 31563 791 221 300 
Fair value of plan assets at January 1541 519 — — 
Interest income8 6 — — 
Return on plan assets excluding interest income(93)49 — — 
Currency translation effects(27)(18)— — 
Employer contributions19 23 14 13 
Contributions of associates5 5 4 4 
Settlements— (20)— — 
Benefit payments(36)(37)(18)(17)
Effect of acquisitions, divestments or transfers— 14 — — 
Fair value of plan assets at December 31417 541 — — 
Funded status(146)(250)(221)(300)
Limitation on recognition of fund surplus at January 1(20)(17)
Change in limitation on recognition of fund surplus (including exchange rate differences)(1)(3)
Limitation on recognition of fund surplus at December 31(21)(20)
Net liability in the balance sheet at December 31(167)(270)(221)(300)
The reconciliation of the net liability from January 1 to December 31 is as follows:
 Pension plansOther post-employment benefit plans
($ millions)2022202120222021
Net liability at January 1(270)(315)(300)(332)
Current service cost(20)(24)(8)(10)
Net interest expense(4)(3)(8)(7)
Administrative expenses(2)(1)— — 
Past service costs and settlements3 18 — — 
Remeasurements104 4 81 36 
Currency translation effects4 17 — — 
Employer contributions19 23 14 13 
Effect of acquisitions, divestments or transfers— 14 — — 
Change in limitation on recognition of fund surplus(1)(3)— — 
Net liability at December 31(167)(270)(221)(300)
Amounts recognized in the balance sheet
Prepaid benefit cost8 25 — — 
Accrued benefit liability(175)(295)(221)(300)
Breakdown of DBO for pension plans by geography and type of member
The following tables provide detail of the DBO for pension plans by geography and type of member and of plan assets based on the geographical locations in which they are held:
2022
($ millions)SwitzerlandUnited
States		GermanyUnited
Kingdom		Rest of
the world		Total
By type of member
Active(207)(32)(38)— (79)(356)
Deferred pensioners(6)(28)(18)(33)(9)(94)
Pensioners(23)(35)(21)(25)(9)(113)
Benefit obligation at December 31(236)(95)(77)(58)(97)(563)
Thereof: unfunded plans35 24 — — 19 78 
Thereof: unfunded portion of funded plans26 7 60 — 4 97 
Prepaid benefit costs and assets subject to limitation on recognition of fund surplus— — — (6)(23)(29)
Fair value of plan assets at December 31175 64 17 64 97 417 
Funded status(61)(31)(60)6 — (146)
 2021
($ millions)SwitzerlandUnited
States		GermanyUnited
Kingdom		Rest of
the world		Total
By type of member
Active(295)(43)(64)— (99)(501)
Deferred pensioners(11)(41)(28)(57)(14)(151)
Pensioners(23)(42)(23)(40)(11)(139)
Benefit obligation at December 31(329)(126)(115)(97)(124)(791)
Thereof: unfunded plans47 29 — — 23 99 
Thereof: unfunded portion of funded plans87 6 94 — 9 196 
Prepaid benefit costs and assets subject to limitation on recognition of fund surplus— — — (24)(21)(45)
Fair value of plan assets at December 31195 91 21 121 113 541 
Funded status(134)(35)(94)24 (11)(250)
Defined benefit plans assumptions
The following table shows the principal weighted average actuarial assumptions used for calculating defined benefit plans and other post-employment benefits of Alcon associates:
 Pension plansOther post-employment
benefit plans
 2022202120222021
Discount rate3.6 %1.4 %5.3 %2.7 %
Expected rate of pension increase1.1 %1.1 %
Expected rate of salary increase2.5 %2.2 %
Interest on savings account2.9 %1.3 %
Current average life expectancy for a 65-year-old male (in years)20202121
Current average life expectancy for a 65-year-old female (in years)22222323
The following table shows additional details related to the weighted average discount rates for the principal plan for each significant country:
 Pension plansOther post-employment
benefit plans
 2022202120222021
Switzerland2.2 %0.2 %
United States5.3 %2.8 %5.3 %2.7 %
Germany3.7 %1.2 %
United Kingdom4.8 %1.9 %
The healthcare cost trend rate assumptions used for other post-employment benefits are as follows:
202220212020
Healthcare cost trend rate assumed for next year6.3 %6.2 %6.2 %
Rate to which the cost trend rate is assumed to decline4.5 %4.5 %4.5 %
Year that the rate reaches the ultimate trend rate203020292028
Disclosure of sensitivity analysis for actuarial assumptions
The following table shows the sensitivity of the defined benefit pension and other post-employment benefit obligations to the principal actuarial assumptions as of December 31, 2022:
($ millions)
(Decrease)/increase in 2022 year-end liability
25 basis point increase in discount rate(22)
25 basis point decrease in discount rate23 
1 year increase in life expectancy14 
25 basis point increase in rate of pension increase6 
25 basis point decrease in rate of pension increase (1)
(3)
25 basis point increase of interest on savings account2 
25 basis point decrease of interest on savings account(3)
25 basis point increase in rate of salary increase3 
25 basis point decrease in rate of salary increase(3)
(1)Decrease in rate of pension increase is limited to zero.
Fair value of plan assets and asset allocation
The following table shows the weighted average plan asset allocation of funded defined benefit pension plans at December 31, 2022, and 2021:
Pension plans
(as a percentage)Long-term
target minimum		Long-term
target maximum		20222021
Equity securities15 40 37 35 
Debt securities20 60 34 40 
Real estate5 20 14 11 
Alternative investments0 20 12 11 
Cash and other investments0 15 3 3 
Total100 100 
Schedule of expected future cash flows for benefit plans
The following table summarizes expected future cash flows for pension and other post-employment benefit plans as of December 31, 2022:
($ millions)Pension plansOther
post-employment
benefit plans
Employer contributions
2023 (estimated)11 — 
Expected future benefit payments
202336 16 
202443 18 
202540 19 
202634 20 
202732 20 
2028-2032193 97