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Acquisition of businesses | 6 Months Ended
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Jun. 30, 2020
Disclosure of acquisition of businesses [abstract] |
Acquisition of businesses | 7. Acquisition of businesses Fair value of assets and liabilities arising from acquisitions:
(USD millions) |  | H1 2020 |  | H1 2019 |
Property, plant and equipment |  | 26 |  | 44 |
Right-of-use assets |  | 32 |  |  |
Currently marketed products |  | 269 |  |  |
Acquired research and development |  | 8 602 |  | 449 |
Deferred tax assets |  | 470 |  | 20 |
Financial and other assets |  | 49 |  |  |
Inventories |  | 84 |  | 6 |
Trade receivables, marketable securities and other current assets |  | 109 |  | 4 |
Cash and cash equivalents |  | 76 |  |  |
Deferred tax liabilities |  | – 1 928 |  | – 101 |
Current and non-current financial debts |  | – 32 |  | – 2 |
Current and non-current lease liabilities |  | – 44 |  |  |
Trade payables and other liabilities |  | – 144 |  | – 9 |
Net identifiable assets acquired |  | 7 569 |  | 411 |
Acquired cash and cash equivalents |  | – 76 |  |  |
Goodwill |  | 2 537 |  | 75 |
Net assets recognized as a result of business combinations |  | 10 030 |  | 486 |
Note 3 details significant acquisitions of businesses, specifically, The Medicines Company and the Japanese business of AGI in 2020, and IFM Tre, Inc. in 2019. The goodwill arising out of these acquisitions is attributable to the buyer specific synergies, the assembled workforce, and the accounting for deferred tax liabilities on the acquired assets. Goodwill of USD 59 million in 2020 (2019: nil) is tax deductible.

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- Definition The entire disclosure for business combinations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Section Disclosures -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IFRS03_g59-63_TI -URIDate 2019-03-27 + Details
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