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Consolidated Statement of Cash Flows - additional details (Tables)
12 Months Ended
Dec. 31, 2024
Cash Flow Statement [Abstract]  
Disclosure of detailed information about depreciation, amortization, impairments and fair value adjustments
($ millions)202420232022
Property, plant & equipment393 385 332 
Right-of-use assets83 91 76 
Intangible assets752 745 715 
Financial assets— (14)
Other non-current assets(2)(2)
Total1,226 1,226 1,111 
Disclosure of detailed information of change in net current assets and other operating cash flow items
($ millions)202420232022
(Increase) in inventories(47)(271)(217)
(Increase) in trade receivables(55)(110)(164)
(Decrease) in trade payables(15)(51)(48)
Net change in other operating assets(28)(23)(63)
Net change in other operating liabilities(44)51 (30)
Total(189)(404)(522)
Disclosure of reconciliation of assets and liabilities arising from financing activities
Financial Liabilities
($ millions)Non-current financial debtsCurrent financial debtsNon-current lease liabilitiesCurrent lease liabilities
January 1, 2024(1)
4,676 63 335 71 
Repayment of financial debts— (47)
Proceeds from financial debts, net of issuance costs— 59 
Additions to leases170 21 
Other net changes in financial debts— (66)
Amortization of discounts on financial debts— 
Payments of lease liabilities, net— (83)
Interest payments for amounts included in lease liabilities classified as cash flows from operating activities— (19)
Changes in fair values and other non-cash changes, net(6)(1)16 
Currency translation effects(39)(2)(10)(3)
Reclassification from non-current to current(104)104 (65)65 
December 31, 20244,538 105 429 68 
(1)     As described in Note 2, Alcon adopted Amendments to IAS 1, Presentation of Financial Statements, effective January 1, 2024, resulting in retrospective reclassification of financial debts of $82 million from current to non-current.
Financial Liabilities
($ millions)Non-current financial debtsCurrent financial debtsNon-current lease liabilitiesCurrent lease liabilities
January 1, 2023
4,541 107 359 71 
Repayment of financial debts— (34)
Proceeds from financial debts, net of issuance costs29 40 
Additions to leases48 15 
Other net changes in financial debts
— 37 
Amortization of discounts on financial debts— 
Payments of lease liabilities, net— (79)
Interest payments for amounts included in lease liabilities classified as cash flows from operating activities— (17)
Changes in fair values and other non-cash changes, net(1)(4)11 
Currency translation effects
19 (4)— 
Reclassification between non-current and current(1)
82 (82)(70)70 
December 31, 2023(1)
4,676 63 335 71 
(1)     As described in Note 2, Alcon adopted Amendments to IAS 1, Presentation of Financial Statements, effective January 1, 2024, resulting in retrospective reclassification of financial debts of $82 million from current to non-current.

Financial Liabilities
($ millions)Non-current financial debtsCurrent financial debtsNon-current lease liabilitiesCurrent lease liabilities
January 1, 20223,966 114 339 67 
Repayment of financial debts(1,176)(1,091)
Proceeds from financial debts, net of issuance costs1,815 771 
Impact from business combination— 316 22 
Additions to leases68 13 
Impact of asset acquisitions
Other net changes in financial debts— (42)
Amortization of discounts on financial debts— 
Payments of lease liabilities, net— (69)
Interest payments for amounts included in lease liabilities classified as cash flows from operating activities— (15)
Changes in fair values and other non-cash changes, net(2)13 
Currency translation effects(23)(16)(10)(4)
Reclassification from non-current to current(47)47 (60)60 
December 31, 20224,541 107 359 71 
Disclosure of non-cash investing and financing activities
($ millions)202420232022
Treasury stock issued for settlement of equity-based compensation plan, net of withholding taxes109 107 128 
Non-cash additions of right-of-use assets in exchange for a lease liability191 63 81 
Non-cash additions of property, plant & equipment53 55 62 
Non-cash additions of intangible assets13 16 105 
Non-cash additions of financial assets118 — —