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Financial and other non-current assets (Tables)

12 Months Ended

Dec. 31, 2024

Subclassifications of assets, liabilities and equities [abstract]

Disclosure of financial assets

Financial assets

($ millions)			2024						2023
Long-term note receivable and other financial assets measured at amortized cost			175						161
Long-term financial investments measured at FVOCI(1)			282						147
Long-term financial investments measured at FVPL			1						1
Long-term receivables from customers			121						126
Non-current minimum lease payments from finance lease agreements			28						38
Long-term loans, advances and security deposits			45						44
Total financial assets			652						517

(1) Includes $11 million of Long-term convertible notes due from associated companies as of December 31, 2024 and 2023. Refer to Note 24 for additional information.

The below tables provide detail related to financial instruments as of December 31, 2024 and December 31, 2023.

($ millions)			Note						2024
Cash and cash equivalents
Cash in current accounts									378
Cash held in time deposits and money market funds									1,298
Total cash and cash equivalents									1,676
Financial assets - measured at fair value through other comprehensive income ("FVOCI")
Long-term financial investments			11						282
Total financial assets - measured at FVOCI									282
Financial assets - measured at amortized cost
Trade receivables			13						1,736
Current portion of long-term receivables from customers(1)			14						117
Current portion of minimum lease payments from finance lease agreements(1)			14						23
Other receivables, security deposits and current assets(1)			14						124
Time deposits with original maturity greater than three months									153
Long-term note receivable and other financial assets			11						175
Long-term receivables from customers			11						121
Non-current minimum lease payments from finance lease agreements			11						28
Long-term loans, advances and security deposits			11						45
Total financial assets - measured at amortized cost									2,522
Financial assets - mandatorily measured at fair value through profit and loss ("FVPL")
Deferred compensation assets(2)			11						180
Current portion of long-term financial investments(1)			14						1
Derivative financial instruments(1)			14						12
Long-term financial investments			11						1
Total financial assets - mandatorily measured at FVPL									194
Total financial assets									4,674
Financial liabilities - measured at amortized cost or cost
Current financial liabilities
Financial debts			16						101
Lease liabilities			15						68
Trade payables									773
Total current financial liabilities - measured at amortized cost or cost									942
Non-current financial liabilities
Financial debts			16						4,538
Lease liabilities			15						429
Total non-current financial liabilities - measured at amortized cost or cost									4,967
Total financial liabilities - measured at amortized cost or cost									5,909
Financial liabilities - measured at FVPL
Contingent consideration liabilities			18						96
Derivative financial instruments			16						4
Total financial liabilities - measured at FVPL									100
Total financial liabilities									6,009
Net financial assets and financial liabilities									(1,335)

(1) Recorded in Other current assets.

(2) Recorded in Other non-current assets.

($ millions)			Note						2023
Cash and cash equivalents
Cash in current accounts									270
Cash held in time deposits and money market funds									824
Total cash and cash equivalents									1,094
Financial assets - measured at fair value through other comprehensive income ("FVOCI")
Long-term financial investments			11						147
Total financial assets - measured at FVOCI									147
Financial assets - measured at amortized cost
Trade receivables			13						1,770
Income tax receivables									34
Other current assets (excluding prepaid expenses and other current assets measured at FVPL)			14						306
Long-term note receivable and other financial assets			11						161
Long-term receivables from customers			11						126
Non-current minimum lease payments from finance lease agreements			11						38
Long-term loans, advances and security deposits			11						44
Total financial assets - measured at amortized cost									2,479
Financial assets - mandatorily measured at fair value through profit and loss ("FVPL")
Deferred compensation assets(1)			11						163
Current portion of long-term financial investments(2)			14						7
Derivative financial instruments(2)			14						2
Long-term financial investments			11						1
Total financial assets - mandatorily measured at FVPL									173
Total financial assets									3,893
Financial liabilities - measured at amortized cost or cost
Current financial liabilities
Financial debts			16						53
Lease liabilities			15						71
Trade payables									811
Total current financial liabilities - measured at amortized cost or cost									935
Non-current financial liabilities
Financial debts			16						4,676
Lease liabilities			15						335
Total non-current financial liabilities - measured at amortized cost or cost									5,011
Total financial liabilities - measured at amortized cost or cost									5,946
Financial liabilities - measured at FVPL
Contingent consideration liabilities			18						90
Derivative financial instruments			16						10
Total financial liabilities - measured at FVPL									100
Total financial liabilities									6,046
Net financial assets and financial liabilities									(2,153)

(1) Recorded in Other non-current assets.

(2) Recorded in Other current assets.

Disclosure of maturity analysis of finance lease payments receivable

The below table shows the receivables of the gross investments in finance leases and the net present value of the minimum lease payments, as well as unearned finance income, related to surgical equipment lease arrangements. The finance income is recorded in "Other income".

			2024																														2023
($ millions)			Total future payments						Unearned interest income						Present value						Provision						Net book value						Total future payments						Unearned interest income						Present value						Provision						Net book value
Not later than one year(1)			25						(2)						23						—						23						30						(3)						27						—						27
Between one and five years			36						(2)						34						(8)						26						51						(2)						49						(12)						37
Later than five years			2						—						2						—						2						1						—						1						—						1
Total			63						(4)						59						(8)						51						82						(5)						77						(12)						65

(1) The current portion of the minimum lease payments is recorded in Trade receivables or Other current assets (to the extent not yet invoiced).

Disclosure of details of non-current assets

Other non-current assets

($ millions)			Note			2024			2023
Deferred compensation plans						180			163
Prepaid post-employment benefit plans			22			6			6
Investments in associated companies			24			293			10
Other non-current assets						115			119
Total other non-current assets						594			298

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Disclosure Of Detailed Information On Non-current Assets [Table Text Block]

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The disclosure of financial assets. [Refer: Financial assets]

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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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The disclosure of a maturity analysis of finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.

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