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Current Income Tax Liabilities Recognised As Of Acquisition Date

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Measurement Period Adjustments Recognized

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Measurement Period Adjustments Recognized For Current Income Tax Liabilities

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Measurement Period Adjustments Recognized For Net Identifiable Assets Acquired

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Net Identifiable Assets Acquired (Liabilities Assumed), Net Of Cash Acquired

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Other Assets Recognized As Of Asset Acquisition Date

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Other Current Assets Recognized As Of Asset Acquisition Date

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Provisions And Other Current Liabilities Recognised As Of Acquisition Date

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Provisions And Other Liabilities Recognised As Of Acquisition Date

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Right Of Use Assets Recognised As Of Acquisition Date

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Short Term Investments Recognised As Of Acquisition Date

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- Definition

The fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Total for all business combinations [member]]

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The amount recognised as of the acquisition date for borrowings assumed in a business combination. [Refer: Borrowings; Total for all business combinations [member]]

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The amount recognised as of the acquisition date for cash and cash equivalents acquired in a business combination. [Refer: Cash and cash equivalents; Total for all business combinations [member]]

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The fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Total for all business combinations [member]]

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The amount, at acquisition date, of contingent consideration arrangements recognised as consideration transferred in a business combination. [Refer: Total for all business combinations [member]]

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The amount recognised as of the acquisition date for deferred tax assets acquired in a business combination. [Refer: Deferred tax assets; Total for all business combinations [member]]

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The amount recognised as of the acquisition date for deferred tax liabilities assumed in a business combination. [Refer: Deferred tax liabilities; Total for all business combinations [member]]

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Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

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The fair value of receivables acquired in a business combination. [Refer: Total for all business combinations [member]]

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The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Total for all business combinations [member]]

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The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Total for all business combinations [member]]

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The amount recognised as of the acquisition date for identifiable intangible assets acquired in a business combination. [Refer: Intangible assets other than goodwill; Total for all business combinations [member]]

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The amount recognised as of the acquisition date for inventory acquired in a business combination. [Refer: Inventories; Total for all business combinations [member]]

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The fair value, at acquisition date, of liabilities incurred (for example, a liability for contingent consideration) as consideration transferred in a business combination. [Refer: Total for all business combinations [member]]

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The amount of measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration if the initial accounting for a business combination is incomplete. The measurement period is the period after the acquisition date during which the acquirer may adjust the provisional amounts recognised for a business combination. [Refer: Non-controlling interests; Total for all business combinations [member]]

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The amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Total for all business combinations [member]]

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The amount recognised as of the acquisition date for trade and other payables assumed in a business combination. [Refer: Trade and other payables; Total for all business combinations [member]]

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Acquisitions, divestment of product rights and out-licensing - Purchase price allocation for business combinations (Details) - USD ($) $ in Millions	13 Months Ended
	Dec. 31, 2023	Dec. 31, 2024	Sep. 30, 2024	Jul. 01, 2024	Sep. 30, 2023	Dec. 31, 2022	Nov. 21, 2022
Disclosure of detailed information about business combination [line items]
Goodwill	$ 8,926.0	$ 8,946.0				$ 8,926.0
BELKIN Vision Ltd.
Disclosure of detailed information about business combination [line items]
Property, plant and equipment			$ 1.0
Deferred tax assets			6.0
Inventories			3.0
Cash and cash equivalents			3.0
Other current assets			2.0
Deferred tax liabilities			(17.0)
Provisions and other current liabilities			(1.0)
Net identifiable assets acquired			72.0
Goodwill			20.0	$ 20.0
Consideration transferred			92.0	92.0
Acquired liquidity			(3.0)
Net assets recognized as a result of business combinations			89.0
Purchase consideration
Cash paid at closing			64.0
Cash expected to be paid after closing			2.0
Previously-held FVOCI financial investments			20.0	$ 20.0
Contingent consideration			6.0
BELKIN Vision Ltd. \| Currently marketed products
Disclosure of detailed information about business combination [line items]
Intangible assets			$ 75.0
Aerie Pharmaceuticals, Inc.
Disclosure of detailed information about business combination [line items]
Property, plant and equipment	27.0						$ 27.0
Right-of-use assets	29.0						29.0
Deferred tax assets	189.0						189.0
Inventories	49.0						49.0
Trade receivables	70.0						70.0
Short-term investments	79.0						79.0
Cash and cash equivalents	78.0						78.0
Other assets	15.0						15.0
Lease liabilities	(27.0)						(27.0)
Deferred tax liabilities	(255.0)						(255.0)
Provisions and other non-current and current liabilities	(235.0)						(235.0)
Current income tax liabilities	(2.0)						(46.0)
Trade payables	(3.0)						(3.0)
Financial debts	(316.0)						(316.2)
Net identifiable assets acquired	723.0						679.0
Goodwill	21.0				$ 21.0		65.0
Consideration transferred	744.0						744.0
Acquired liquidity	(78.0)						(78.0)
Net assets recognized as a result of business combinations	666.0						666.0
Measurement period adjustments
Current income tax liabilities	44.0
Net identifiable assets acquired	44.0
Goodwill	(44.0)
Total purchase consideration	0.0
Aerie Pharmaceuticals, Inc. \| Currently marketed products
Disclosure of detailed information about business combination [line items]
Intangible assets	850.0						850.0
Aerie Pharmaceuticals, Inc. \| Acquired in-process research & development
Disclosure of detailed information about business combination [line items]
Intangible assets	$ 175.0						$ 175.0