XML 245 R112.htm IDEA: XBRL DOCUMENT v3.25.0.1

Financial instruments - additional disclosures - Activity in level 3 financial assets (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Reconciliation of changes in fair value measurement, assets [abstract]
Balance as of January 1	$ 3,893
Balance as of December 31	4,674	$ 3,893
Long-term financial investments measured at FVOCI
Reconciliation of changes in fair value measurement, assets [abstract]
Balance as of January 1	147
Balance as of December 31	282	147
Financial investments measured at FVPL
Reconciliation of changes in fair value measurement, assets [abstract]
Balance as of January 1	173
Balance as of December 31	194	173
Long-term financial investments | Level 3 | Long-term financial investments measured at FVOCI
Reconciliation of changes in fair value measurement, assets [abstract]
Balance as of January 1	147	88
Additions	116	67
Net gains/(losses) recognized in Consolidated Statement of Comprehensive Income	90	(2)
Net gains/(losses) recognized in Consolidated Income Statement	0	0
Amortization	0	0
Transfer to Other non-current assets	(132)	0
Settlements	(20)	(6)
Balance as of December 31	201	147
Long-term financial investments | Level 3 | Financial investments measured at FVPL
Reconciliation of changes in fair value measurement, assets [abstract]
Balance as of January 1	8	20
Additions	0	13
Net gains/(losses) recognized in Consolidated Statement of Comprehensive Income	0	0
Net gains/(losses) recognized in Consolidated Income Statement	2	(5)
Amortization	(3)	(5)
Transfer to Other non-current assets	0	0
Settlements	(5)	(15)
Balance as of December 31	$ 2	$ 8

X

- Definition

Amortisation, Fair Value Measurement, Assets

+ References

No definition available.

+ Details

Name:	alc_AmortisationFairValueMeasurementAssets
Namespace Prefix:	alc_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Classes of financial instruments [domain]; Financial liabilities]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2024-01-01
-Paragraph 25
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_25&doctype=Standard
-URIDate 2024-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2024-01-01
-Paragraph 35H
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35H&doctype=Standard
-URIDate 2024-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2024-01-01
-Paragraph 35M
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35M&doctype=Standard
-URIDate 2024-03-27

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 7
-IssueDate 2024-01-01
-Paragraph 35N
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35N&doctype=Standard
-URIDate 2024-03-27

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2024-01-01
-Paragraph 35I
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35I&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_FinancialAssets
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 13
-IssueDate 2024-01-01
-Paragraph 93
-Subparagraph e
-Clause ii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93_e_ii&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssets
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of assets. [Refer: At fair value [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 13
-IssueDate 2024-01-01
-Paragraph 93
-Subparagraph e
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93_e_i&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The increase in the fair value measurement of assets resulting from purchases of those assets. [Refer: At fair value [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 13
-IssueDate 2024-01-01
-Paragraph 93
-Subparagraph e
-Clause iii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93_e_iii&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_PurchasesFairValueMeasurementAssets
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	ifrs-full_ReconciliationOfChangesInFairValueMeasurementAssetsAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The decrease in the fair value measurement of assets resulting from settlements. [Refer: At fair value [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 13
-IssueDate 2024-01-01
-Paragraph 93
-Subparagraph e
-Clause iii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93_e_iii&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_SettlementsFairValueMeasurementAssets
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The amount of transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 13
-IssueDate 2024-01-01
-Paragraph 93
-Subparagraph e
-Clause iv
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93_e_iv&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_TransfersOutOfLevel3OfFairValueHierarchyAssets
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Details

Name:	ifrs-full_CategoriesOfFinancialAssetsAxis=ifrs-full_FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_CategoriesOfFinancialAssetsAxis=ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ClassesOfFinancialAssetsAxis=alc_FinancialInvestmentsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_LevelsOfFairValueHierarchyAxis=ifrs-full_Level3OfFairValueHierarchyMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: