XML 32 R22.htm IDEA: XBRL DOCUMENT
v3.20.2

Details to the consolidated statements of cash flows (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2020
Disclosure of details to the consolidated statements of cash flows [abstract] |
Adjustments for non-cash items from continuing operations |
(USD millions) |  | Q2 2020 |  | Q2 2019 |
Depreciation, amortization and impairments on: |  |  |  |  |
Property, plant and equipment |  | 319 |  | 371 |
Right-of-use assets |  | 78 |  | 74 |
Intangible assets |  | 1 306 |  | 601 |
Financial assets 1 |  | – 166 |  | – 32 |
Change in provisions and other non-current liabilities |  | 118 |  | 958 |
Losses/gains on disposal and other adjustments on property, plant and equipment; intangible assets; financial assets; and other non-current assets, net |  | 6 |  | – 615 |
Equity-settled compensation expense |  | 199 |  | 174 |
Income from associated companies |  | – 183 |  | – 176 |
Taxes |  | 421 |  | 525 |
Net financial expense |  | 247 |  | 205 |
Total |  | 2 345 |  | 2 085 |
1 Includes fair value adjustments
(USD millions) |  | H1 2020 |  | H1 2019 |
Depreciation, amortization and impairments on: |  |  |  |  |
Property, plant and equipment |  | 700 |  | 719 |
Right-of-use assets |  | 154 |  | 149 |
Intangible assets |  | 2 259 |  | 1 619 |
Financial assets 1 |  | – 127 |  | – 20 |
Change in provisions and other non-current liabilities |  | 838 |  | 1 018 |
Gains on disposal and other adjustments on property, plant and equipment; intangible assets; financial assets; and other non-current assets, net |  | – 55 |  | – 684 |
Equity-settled compensation expense |  | 377 |  | 372 |
Income from associated companies |  | – 306 |  | – 256 |
Taxes |  | 869 |  | 797 |
Net financial expense |  | 493 |  | 387 |
Total |  | 5 202 |  | 4 101 |
1 Includes fair value adjustments
Cash flows arising from acquisitions and divestments of businesses |
(USD millions) |  | Q2 2020 |  | Q2 2019 |  | H1 2020 |  | H1 2019 |
Net assets recognized as a result of business combinations |  | – 32 |  | – 407 |  | – 10 030 |  | – 486 |
Fair value of previously held equity interests |  |  |  | 34 |  |  |  | 34 |
Receivables and payables contingent consideration, net |  | 17 |  | 88 |  | 77 |  | 88 |
Payments, deferred consideration and other adjustments, net |  | 13 |  | – 3 |  | 65 |  | – 3 |
Cash flows used for acquisitions of businesses |  | – 2 |  | – 288 |  | – 9 888 |  | – 367 |
Cash flows from/used for divestments of businesses, net 1 |  | 2 |  | 2 |  | – 13 |  | – 15 |
Cash flows used for acquisitions and divestments of businesses, net |  | 0 |  | – 286 |  | – 9 901 |  | – 382 |
1 In the second quarter of 2020 and 2019, the USD 2 million represented the net cash inflows for previous years divestments. During the first half of 2020, the USD 13 million included USD 15 million net cash outflows for previous years divestments (H1 2019: USD 15 million) and a prepaid sales price of USD 2 million for a business divestment.

X
- References No definition available. + Details
Name: | nvs_AdjustmentsForNoncashItemsFromContinuingOperationsTableTextBlock
Namespace Prefix: | nvs_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | nvs_CashFlowsArisingFromAcquisitionsAndDivestmentsOfBusinessesTableTextBlock
Namespace Prefix: | nvs_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | nvs_DisclosureOfDetailsToTheConsolidatedCashFlowStatementsAbstract
Namespace Prefix: | nvs_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration