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Acquisitions (Tables) | 6 Months Ended
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Jun. 30, 2025
Business Combinations [Abstract] |
Summary of business combination | The below table summarizes the updated preliminary PPA for the Aurion business combination. The PPA remains provisional pending final measurement of the non-controlling interests and valuation of acquired tax attributes.
($ millions) | Preliminary PPA | Measurement period adjustments | Updated preliminary PPA
Property, plant and equipment | 3 |  | — |  | 3 |
Right-of-use assets | 6 |  | — |  | 6 |
Current marketed products | 105 |  | 5 |  | 110 |
Acquired IPR&D | 825 |  | (5) |  | 820 |
Deferred tax assets | 43 |  | — |  | 43 |
Other current assets | 6 |  | — |  | 6 |
Cash and cash equivalents | 26 |  | — |  | 26 |
Non-current lease liabilities | (4) |  | — |  | (4) |
Non-current financial debts | (1) |  | — |  | (1) |
Deferred tax liabilities | (212) |  | — |  | (212) |
Current financial debts | (34) |  | — |  | (34) |
Current lease liabilities | (2) |  | — |  | (2) |
Current income tax liabilities | (1) |  | — |  | (1) |
Trade payables | (3) |  | — |  | (3) |
Provisions and other current liabilities | (14) |  | — |  | (14) |
Net identifiable assets acquired | 743 |  | — |  | 743 |
Goodwill | 140 |  | — |  | 140 |
Non-controlling interests | (27) |  | — |  | (27) |
Net assets acquired as a result of business combination | 856 |  | — |  | 856 |
Cash paid at closing | 522 |  | — |  | 522 |
Previously-held investment in associated company | 334 |  | — |  | 334 |
Total acquisition date fair value of consideration | 856 |  | — |  | 856 |
The below table summarizes the preliminary PPA for the Cylite business combination at acquisition date. The fair value of the assets acquired and liabilities assumed for the acquisition were based on preliminary calculations and valuations, and the estimates and assumptions for this acquisition are subject to change as additional information is obtained during the respective measurement period up to one year from the acquisition date.
($ millions) | Preliminary PPA |  |  |  |  |
Property, plant and equipment | 1 |  |  |  |  |  |
Right-of-use assets | 1 |  |  |  |  |  |
Current marketed products | 4 |  |  |  |  |  |
Acquired IPR&D | 33 |  |  |  |  |  |
Inventories | 1 |  |  |  |  |  |
Cash and cash equivalents | 6 |  |  |  |  |  |
Other assets | 1 |  |  |  |  |  |
Deferred tax liabilities | (11) |  |  |  |  |  |
Lease liabilities | (1) |  |  |  |  |  |
Trade payables | (1) |  |  |  |  |  |
Provisions and other current liabilities | (1) |  |  |  |  |  |
Net identifiable assets acquired | 33 |  |  |  |  |  |
Goodwill | 90 |  |  |  |  |  |
Net assets acquired as a result of business combination | 123 |  |  |  |  |  |
Cash paid at closing | 78 |  |  |  |  |  |
Cash expected to be paid after closing | 2 |  |  |  |  |  |
Previously-held FVOCI financial investment | 11 |  |  |  |  |  |
Previously-held commercialization rights in intangible assets | 9 |  |  |  |  |  |
Contingent consideration | 9 |  |  |  |  |  |
Previously-held investment in associated company | 14 |  |  |  |  |  |
Total acquisition date fair value of consideration | 123 |  |  |  |  |  |
Summary of movements in non-controlling interests | The below table summarizes movements in the non-controlling interests on a fully diluted basis from the acquisition date to the end of the reporting period.
($ millions unless indicated otherwise) | Non-controlling interests (%) | Non-controlling interests
Initial recognition at acquisition date | 15.0 | % | 27 |
Exchange of outstanding vested options | (6.2) | % | (11) |
Non-controlling interests as of June 30, 2025 | 8.8 | % | 16 |

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- Definition The disclosure of detailed information about business combinations. [Refer: Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Section Disclosures application of paragraphs 59 and 61 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&doctype=Appendix&subtype=B&dita_xref=IFRS03_gB64-B67_TI -URIDate 2024-03-27 + Details
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- Definition The disclosure of interests in subsidiaries. [Refer: Total for all subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph 2 -Subparagraph b -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_2_b_i&doctype=Standard -URIDate 2024-03-27 + Details
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