XML 38 R24.htm IDEA: XBRL DOCUMENT
v3.25.2

Financial instruments (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2025
Financial Instruments [Abstract] |
Disclosure of fair value measurement of assets | The below table summarizes financial assets and liabilities measured at fair value on a recurring basis as of June 30, 2025 and December 31, 2024.
| June 30, 2025 |  | December 31, 2024
($ millions) | Level 1 | Level 2 | Level 3 | Total |  | Level 1 | Level 2 | Level 3 | Total
Non-current financial assets |  |  |  |  |  |  |  |  |
Long-term financial investments measured at FVOCI(1) | 188 |  | — |  | 171 |  | 359 |  |  | 81 |  | — |  | 201 |  | 282 |
Long-term financial investments measured at FVPL | — |  | — |  | 1 |  | 1 |  |  | — |  | — |  | 1 |  | 1 |
Deferred compensation assets(2) | 188 |  | — |  | — |  | 188 |  |  | 180 |  | — |  | — |  | 180 |
Non-current financial assets at fair value | 376 |  | — |  | 172 |  | 548 |  |  | 261 |  | — |  | 202 |  | 463 |
Current financial assets |  |  |  |  |  |  |  |  |
Money market funds | 690 |  | — |  | — |  | 690 |  |  | 432 |  | — |  | — |  | 432 |
Current portion of long-term financial investments measured at FVPL(3) | — |  | — |  | 2 |  | 2 |  |  | — |  | — |  | 1 |  | 1 |
Derivative financial instruments(3) | — |  | 7 |  | — |  | 7 |  |  | — |  | 12 |  | — |  | 12 |
Current financial assets at fair value | 690 |  | 7 |  | 2 |  | 699 |  |  | 432 |  | 12 |  | 1 |  | 445 |
Financial assets at fair value | 1,066 |  | 7 |  | 174 |  | 1,247 |  |  | 693 |  | 12 |  | 203 |  | 908 |
Financial liabilities |  |  |  |  |  |  |  |  |
Contingent consideration liabilities | — |  | — |  | (110) |  | (110) |  |  | — |  | — |  | (96) |  | (96) |
Derivative financial instruments | — |  | (10) |  | — |  | (10) |  |  | — |  | (4) |  | — |  | (4) |
Financial liabilities at fair value | — |  | (10) |  | (110) |  | (120) |  |  | — |  | (4) |  | (96) |  | (100) |
(1) As of December 31, 2024, included $11 million of Long-term convertible notes due from associated companies. (2) Recorded in Other non-current assets. (3) Recorded in Other current assets. Financial assets
|  | Long-term financial investments measured at FVOCI |  | Financial investments measured at FVPL
($ millions) |  | 2025 | 2024 |  | 2025 | 2024
Balance as of January 1 |  | 201 |  | 147 |  |  | 2 |  | 8 |
Additions |  | 15 |  | 90 |  |  | 2 |  | — |
Net (losses)/gains recognized in Consolidated Statement of Comprehensive Income |  | (34) |  | 6 |  |  | — |  | — |
Net gains recognized in Consolidated Income Statement |  | — |  | — |  |  | — |  | 2 |
Amortization |  | — |  | — |  |  | (1) |  | (2) |
Settlements |  | (11) |  | — |  |  | — |  | (5) |
Balance as of June 30 |  | 171 |  | 243 |  |  | 3 |  | 3 |
Disclosure of fair value measurement of liabilities | The below table summarizes financial assets and liabilities measured at fair value on a recurring basis as of June 30, 2025 and December 31, 2024.
| June 30, 2025 |  | December 31, 2024
($ millions) | Level 1 | Level 2 | Level 3 | Total |  | Level 1 | Level 2 | Level 3 | Total
Non-current financial assets |  |  |  |  |  |  |  |  |
Long-term financial investments measured at FVOCI(1) | 188 |  | — |  | 171 |  | 359 |  |  | 81 |  | — |  | 201 |  | 282 |
Long-term financial investments measured at FVPL | — |  | — |  | 1 |  | 1 |  |  | — |  | — |  | 1 |  | 1 |
Deferred compensation assets(2) | 188 |  | — |  | — |  | 188 |  |  | 180 |  | — |  | — |  | 180 |
Non-current financial assets at fair value | 376 |  | — |  | 172 |  | 548 |  |  | 261 |  | — |  | 202 |  | 463 |
Current financial assets |  |  |  |  |  |  |  |  |
Money market funds | 690 |  | — |  | — |  | 690 |  |  | 432 |  | — |  | — |  | 432 |
Current portion of long-term financial investments measured at FVPL(3) | — |  | — |  | 2 |  | 2 |  |  | — |  | — |  | 1 |  | 1 |
Derivative financial instruments(3) | — |  | 7 |  | — |  | 7 |  |  | — |  | 12 |  | — |  | 12 |
Current financial assets at fair value | 690 |  | 7 |  | 2 |  | 699 |  |  | 432 |  | 12 |  | 1 |  | 445 |
Financial assets at fair value | 1,066 |  | 7 |  | 174 |  | 1,247 |  |  | 693 |  | 12 |  | 203 |  | 908 |
Financial liabilities |  |  |  |  |  |  |  |  |
Contingent consideration liabilities | — |  | — |  | (110) |  | (110) |  |  | — |  | — |  | (96) |  | (96) |
Derivative financial instruments | — |  | (10) |  | — |  | (10) |  |  | — |  | (4) |  | — |  | (4) |
Financial liabilities at fair value | — |  | (10) |  | (110) |  | (120) |  |  | — |  | (4) |  | (96) |  | (100) |
(1) As of December 31, 2024, included $11 million of Long-term convertible notes due from associated companies. (2) Recorded in Other non-current assets. (3) Recorded in Other current assets. Financial liabilities
| Contingent consideration liabilities
($ millions) | 2025 | 2024
Balance as of January 1 | (96) |  | (90) |
Additions | (9) |  | — |
Accretion for passage of time | (5) |  | (4) |
Balance as of June 30 | (110) |  | (94) |
Disclosure of net value of unsettled positions for derivative forward contracts and swaps | The below table summarizes the net value of unsettled positions for currency derivatives contracts including swaps, forwards and options as of June 30, 2025 and December 31, 2024.
($ millions) | June 30, 2025 | December 31, 2024
Unrealized gains in Other current assets | 7 |  | 12 |
Unrealized losses in Current financial debts | (10) |  | (4) |
Net value of unsettled positions for derivatives contracts | (3) |  | 8 |

X
- Definition Disclosure Of Detailed Information About Derivative Instruments + References No definition available. + Details
Name: | alc_DisclosureOfDetailedInformationAboutDerivativeInstrumentsTableTextBlock
Namespace Prefix: | alc_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Financial Instruments + References No definition available. + Details
Name: | alc_FinancialInstrumentsAbstract
Namespace Prefix: | alc_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the fair value measurement of assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2024-01-01 -Paragraph 93 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfFairValueMeasurementOfAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the fair value measurement of liabilities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2024-01-01 -Paragraph 93 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration