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Summary of equity attributable to Novartis AG shareholders | 6 Months Ended
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Jun. 30, 2020
Disclosure of equity [abstract] |
Equity | 4. Summary of equity attributable to Novartis AG shareholders
|  | Number of outstanding shares (in millions) |  | Issued share capital and reserves attributable to Novartis AG shareholders (in USD millions) |
|  | 2020 |  | 2019 |  | H1 2020 |  | H1 2019 |
Balance at beginning of year |  | 2 265.0 |  | 2 311.2 |  | 55 474 |  | 78 614 |
Impact of change in accounting policy 1 |  |  |  |  |  |  |  | 3 |
Restated equity at January 1 |  |  |  |  |  | 55 474 |  | 78 617 |
Shares acquired to be cancelled |  |  |  | – 32.8 |  |  |  | – 2 819 |
Other share purchases |  | – 1.6 |  | – 1.6 |  | – 150 |  | – 153 |
Exercise of options and employee transactions |  | 14.7 |  | 5.5 |  | 823 |  | 200 |
Equity-based compensation |  | 10.6 |  | 9.5 |  | 365 |  | 447 |
Shares delivered to Alcon employees as a result of the Alcon spin-off |  | 0.3 |  |  |  | 29 |  | 32 |
Taxes on treasury share transactions 2 |  |  |  |  |  | 30 |  | – 185 |
Increase of treasury share repurchase obligation under a share buyback trading plan |  |  |  |  |  |  |  | – 2 289 |
Dividends to shareholders of Novartis AG |  |  |  |  |  | – 6 987 |  | – 6 645 |
Dividend in kind to effect the spin-off of Alcon Inc. 3 |  |  |  |  |  |  |  | – 23 434 |
Net income of the period attributable to shareholders of Novartis AG |  |  |  |  |  | 4 043 |  | 8 565 |
Other comprehensive income attributable to shareholders of Novartis AG |  |  |  |  |  | 176 |  | – 667 |
Transaction costs, net of taxes 4 |  |  |  |  |  |  |  | – 253 |
Impact of change in ownership of consolidated entities |  |  |  |  |  |  |  | – 3 |
Other movements 5 |  |  |  |  |  | 9 |  | 13 |
Balance at June 30 |  | 2 289.0 |  | 2 291.8 |  | 53 812 |  | 51 426 |
1 In H1 2019, the impact of change in accounting policy includes USD 3 million related to the implementation of IFRS 16 Leases.
2 Included in H1 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.
3 Fair value of the dividend in kind of Alcon Inc. shares to Novartis AG shareholders (see Notes 2 and 3 for further details).
4 In H1 2019, Transaction costs directly attributable to the distribution (spin-off) of the Alcon business to Novartis AG shareholders.
5 Impact of hyperinflationary economies

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