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v3.20.2

Significant transactions (Tables) | 6 Months Ended
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Jun. 30, 2020
Disclosure of significant transactions [abstract] |
Assets and liabilities of disposal group classified as held for sale |
(USD millions) |  |  |  | Dec 31, 2019 |
Assets of disposal group classified as held for sale |  |  |  |  |
Property, plant and equipment |  |  |  | 169 |
Intangible assets other than goodwill |  |  |  | 475 |
Deferred tax assets |  |  |  | 11 |
Other non-current assets |  |  |  | 2 |
Inventories |  |  |  | 181 |
Other current assets |  |  |  | 3 |
Total |  |  |  | 841 |
Liabilities of disposal group classified as held for sale |  |  |  |  |
Deferred tax liabilities |  |  |  | 2 |
Provisions and other non-current liabilities |  |  |  | 4 |
Provisions and other current liabilities |  |  |  | 25 |
Total |  |  |  | 31 |
Net gain at completion of spin-off |
(USD millions) |  | April 8, 2019 |
Net assets derecognized 1 |  | – 20 025 |
Derecognition of distribution liability |  | 23 434 |
Difference between net assets and distribution liability |  | 3 409 |
Recognition of Alcon Inc. shares obtained through consolidated foundations |  | 1 273 |
Currency translation gains recycled into the consolidated income statement |  | 123 |
Transaction costs recognized in the consolidated income statement |  | – 114 |
Gain on distribution of Alcon Inc. to Novartis AG shareholders |  | 4 691 |
1 See Note 10 for additional information.

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