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v3.20.2

Consolidated statements of changes in equity - USD ($) $ in Millions | Total | Equity attributable to owners of parent [member] | Share capital | Treasury shares | Retained earnings | Total value adjustments | Non-controlling interests [member]
--- | --- | --- | --- | --- | --- | --- | ---
Equity | Previously stated [member] |  | $ 78,692 | $ 78,614 | $ 944 | $ (69) | $ 82,191 | $ (4,452) | $ 78
Equity | Increase (decrease) due to changes in accounting policy required by IFRSs [member] |  | 3 | 3 |  |  | 3 |  |
Equity | Restated Value Adjustments [member] |  | 78,695 | 78,617 | 944 | (69) | 82,194 | (4,452) | 78
Equity | Previously stated [member] |  | 78,692 | 78,614 | 944 | (69) | 82,191 | (4,452) | 78
Equity | Increase (decrease) due to changes in accounting policy required by IFRSs [member] |  | 3 | 3 |  |  | 3 |  |
Equity | Restated Value Adjustments [member] |  | 78,695 | 78,617 | 944 | (69) | 82,194 | (4,452) | 78
Equity |  | 51,504 | 51,426 | 936 | (67) | 55,645 | (5,088) | 78
Equity at beginning of period (Previously stated [member]) at Dec. 31, 2018 |  | 78,692 | 78,614 | 944 | (69) | 82,191 | (4,452) | 78
Equity at beginning of period (Increase (decrease) due to changes in accounting policy required by IFRSs [member]) at Dec. 31, 2018 |  | 3 | 3 |  |  | 3 |  |
Equity at beginning of period (Restated Value Adjustments [member]) at Dec. 31, 2018 |  | 78,695 | 78,617 | 944 | (69) | 82,194 | (4,452) | 78
Net income |  | 8,567 | 8,565 |  |  | 8,565 |  | 2
Other comprehensive income |  | (667) | (667) |  |  | (54) | (613) |
Total comprehensive income |  | 7,900 | 7,898 |  |  | 8,511 | (613) | 2
Dividends |  | (6,645) | (6,645) |  |  | (6,645) |  |
Dividend in kind |  | (23,434) | (23,434) |  |  | (23,434) |  |
Purchase of treasury shares |  | (2,972) | (2,972) |  | (17) | (2,955) |  |
Reduction of share capital |  |  |  | (8) | 12 | (4) |  |
Exercise of options and employee transactions, equity impact |  | 200 | 200 |  | 3 | 197 |  |
Equity-based compensation |  | 447 | 447 |  | 4 | 443 |  |
Shares delivered to divested business employees, equity impact |  | 32 | 32 |  |  | 32 |  |
Taxes on treasury shares |  | (185) | (185) |  |  | (185) |  |
Increase of treasury share repurchase obligation under a share buyback trading plan |  | (2,289) | (2,289) |  |  | (2,289) |  |
Transaction costs recorded in equity |  | (253) | (253) |  |  | (253) |  |
Fair value adjustments on financial assets sold |  |  |  |  |  | 19 | (19) |
Fair value adjustments related to divestments |  |  |  |  |  | 4 | (4) |
Impact of change in ownership of consolidated entities |  | (5) | (3) |  |  | (3) |  | (2)
Other movements |  | 13 | 13 |  |  | 13 |  |
Total of other equity movements |  | (35,091) | (35,089) | (8) | 2 | (35,060) | (23) | (2)
Equity at end of period at Jun. 30, 2019 |  | 51,504 | 51,426 | 936 | (67) | 55,645 | (5,088) | 78
Tax reform impact on deferred tax on treasury shares |  | 69 |  |  |  |  |  |
Equity |  | 47,307 | 47,229 | 944 | (63) | 51,518 | (5,170) | 78
Equity |  | 51,504 | 51,426 | 936 | (67) | 55,645 | (5,088) | 78
Equity at beginning of period at Mar. 31, 2019 |  | 47,307 | 47,229 | 944 | (63) | 51,518 | (5,170) | 78
Net income |  | 6,800 | 6,799 |  |  | 6,799 |  | 1
Other comprehensive income |  | 90 | 89 |  |  |  | 89 | 1
Total comprehensive income |  | 6,890 | 6,888 |  |  | 6,799 | 89 | 2
Dividend in kind |  | 2,927 | 2,927 |  |  | 2,927 |  |
Purchase of treasury shares |  | (2,770) | (2,770) |  | (16) | (2,754) |  |
Reduction of share capital |  |  |  | (8) | 12 | (4) |  |
Equity-based compensation |  | 175 | 175 |  |  | 175 |  |
Shares delivered to divested business employees, equity impact |  | 32 | 32 |  |  | 32 |  |
Taxes on treasury shares | [1] | (185) | (185) |  |  | (185) |  |
Increase of treasury share repurchase obligation under a share buyback trading plan |  | (2,573) | (2,573) |  |  | (2,573) |  |
Transaction costs recorded in equity | [2] | (301) | (301) |  |  | (301) |  |
Fair value adjustments on financial assets sold |  |  |  |  |  | 3 | (3) |
Fair value adjustments related to divestments |  |  |  |  |  | 4 | (4) |
Impact of change in ownership of consolidated entities |  | (5) | (3) |  |  | (3) |  | (2)
Other movements |  | 7 | 7 |  |  | 7 |  |
Total of other equity movements |  | (2,693) | (2,691) | (8) | (4) | (2,672) | (7) | (2)
Equity at end of period at Jun. 30, 2019 |  | 51,504 | 51,426 | 936 | (67) | 55,645 | (5,088) | 78
Tax reform impact on deferred tax on treasury shares |  | 69 |  |  |  |  |  |
Equity |  | 51,504 | 51,426 | 936 | (67) | 55,645 | (5,088) | 78
Equity |  | 55,551 | 55,474 | 936 | (80) | 59,275 | (4,657) | 77
Equity |  | 53,885 | 55,474 | 936 | (80) | 59,275 | (4,657) | 77
Equity at beginning of period at Dec. 31, 2019 |  | 55,551 | 55,474 | 936 | (80) | 59,275 | (4,657) | 77
Net income |  | 4,040 | 4,043 |  |  | 4,043 |  | (3)
Other comprehensive income |  | 175 | 176 |  |  | (12) | 188 | (1)
Total comprehensive income |  | 4,215 | 4,219 |  |  | 4,031 | 188 | (4)
Dividends |  | (6,987) | (6,987) |  |  | (6,987) |  |
Purchase of treasury shares |  | (150) | (150) |  | (1) | (149) |  |
Reduction of share capital |  |  |  | (23) | 31 | (8) |  |
Exercise of options and employee transactions, equity impact |  | 823 | 823 |  | 8 | 815 |  |
Equity-based compensation |  | 365 | 365 |  | 5 | 360 |  |
Shares delivered to divested business employees, equity impact |  | 29 | 29 |  | 0 | 29 |  |
Taxes on treasury shares |  | 30 | 30 |  |  | 30 |  |
Fair value adjustments on financial assets sold |  |  |  |  |  | 90 | (90) |
Other movements |  | 9 | 9 |  |  | 9 |  |
Total of other equity movements |  | (5,881) | (5,881) | (23) | 43 | (5,811) | (90) |
Equity at end of period at Jun. 30, 2020 |  | 53,885 | 53,812 | 913 | (37) | 57,495 | (4,559) | 73
Equity |  | 50,977 | 50,903 | 936 | (68) | 55,356 | (5,321) | 74
Equity |  | 53,885 | 53,812 | 913 | (37) | 57,495 | (4,559) | 73
Equity at beginning of period at Mar. 31, 2020 |  | 50,977 | 50,903 | 936 | (68) | 55,356 | (5,321) | 74
Net income |  | 1,867 | 1,867 |  |  | 1,867 |  | 0
Other comprehensive income |  | 835 | 836 |  |  |  | 836 | (1)
Total comprehensive income |  | 2,702 | 2,703 |  |  | 1,867 | 836 | (1)
Purchase of treasury shares |  | (9) | (9) |  | 0 | (9) |  |
Reduction of share capital |  |  |  | (23) | 31 | (8) |  |
Equity-based compensation |  | 203 | 203 |  | 0 | 203 |  |
Shares delivered to divested business employees, equity impact |  | 8 | 8 |  | 0 | 8 |  |
Fair value adjustments on financial assets sold |  |  |  |  |  | 74 | (74) |
Other movements |  | 4 | 4 |  |  | 4 |  |
Total of other equity movements |  | 206 | 206 | (23) | 31 | 272 | (74) |
Equity at end of period at Jun. 30, 2020 |  | 53,885 | 53,812 | 913 | (37) | 57,495 | (4,559) | 73
Equity |  | $ 53,885 | $ 53,812 | $ 913 | $ (37) | $ 57,495 | $ (4,559) | $ 73
[1] | Included in Q2 2019 is a USD 69 million impact related to the revaluation of deferred tax liability on treasury shares that are recognized through retained earnings. This revaluation resulted from the Swiss Federal tax reform enacted in May 2019, effective January 1, 2020.
[2] | Transaction costs directly attributable to the distribution (spin-off) of the Alcon business to Novartis AG shareholders.

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