XML 190 R107.htm IDEA: XBRL DOCUMENT
v3.20.4

Goodwill and intangible assets (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
Disclosure of detailed information about intangible assets [line items] |  |  |
Intangible assets and goodwill at beginning of period | $ 55,311 |  |
Additions | 1,425 | $ 767 |
Reversal of impairment charge |  | 37 | $ 0
Intangible assets and goodwill at end of period | 66,808 | 55,311 |
Goodwill |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Intangible assets and goodwill at beginning of period | 26,524 |  |
Intangible assets and goodwill at end of period | 29,999 | 26,524 |
Intangible Assets other than Goodwill |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Intangible assets and goodwill at beginning of period | 28,787 |  |
Intangible assets and goodwill at end of period | 36,809 | 28,787 |
Acquired research and development [member] |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Intangible assets and goodwill at beginning of period | 5,424 |  |
Intangible assets and goodwill at end of period | 4,700 | 5,424 |
Technologies |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Intangible assets and goodwill at beginning of period | 163 |  |
Intangible assets and goodwill at end of period | 230 | 163 |
Currently marketed products |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Intangible assets and goodwill at beginning of period | 22,579 |  |
Intangible assets and goodwill at end of period | 30,767 | 22,579 |
Other intangible assets |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Intangible assets and goodwill at beginning of period | 621 |  |
Intangible assets and goodwill at end of period | 1,112 | 621 |
Gross carrying amount |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Additions included in disposal group to the date of reclassification | 0 |  |
Gross carrying amount | Goodwill |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Intangible assets and goodwill at beginning of period | 26,825 | 35,700 |
Cost of assets related to discontinued operations |  | (9,000) |
Impact of business combinations | 2,580 | 186 |
Currency translation effects | 916 | (61) |
Intangible assets and goodwill at end of period | 30,321 | 26,825 | 35,700
Gross carrying amount | Intangible Assets other than Goodwill |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Intangible assets and goodwill at beginning of period | 53,419 | 69,025 |
Cost of assets related to disposal group held for sale | 1,400 | 3 |
Cost of assets related to discontinued operations |  | (19,570) |
Impact of business combinations | 9,014 | 3,914 |
Additions | 1,425 | 767 |
Disposals and derecognitions | (572) | (1,055) |
Currency translation effects | 3,039 | 335 |
Intangible assets and goodwill at end of period | 67,725 | 53,419 | 69,025
Gross carrying amount | Acquired research and development [member] |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Intangible assets and goodwill at beginning of period | 7,429 | 16,167 |
Cost of assets related to disposal group held for sale | 10 | (1) |
Cost of assets related to discontinued operations |  | (249) |
Impact of business combinations | 8,600 | 342 |
Reclassifications | (9,272) | (9,069) |
Additions | 339 | 265 |
Disposals and derecognitions | (421) | (75) |
Currency translation effects | 208 | 49 |
Intangible assets and goodwill at end of period | 6,893 | 7,429 | 16,167
Gross carrying amount | Alcon brand name [member] |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Intangible assets and goodwill at beginning of period |  | 2,980 |
Cost of assets related to discontinued operations |  | (2,980) |
Intangible assets and goodwill at end of period |  |  | 2,980
Gross carrying amount | Technologies |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Intangible assets and goodwill at beginning of period | 884 | 6,253 |
Cost of assets related to disposal group held for sale | 276 |  |
Cost of assets related to discontinued operations |  | (5,369) |
Reclassifications | (2) |  |
Disposals and derecognitions | (101) |  |
Currency translation effects | 58 |  |
Intangible assets and goodwill at end of period | 1,115 | 884 | 6,253
Gross carrying amount | Currently marketed products |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Intangible assets and goodwill at beginning of period | 43,548 | 35,412 |
Cost of assets related to disposal group held for sale | 1,112 | 4 |
Cost of assets related to discontinued operations |  | (4,440) |
Impact of business combinations | 196 | 3,550 |
Reclassifications | 9,274 | 9,069 |
Additions | 674 | 243 |
Disposals and derecognitions | (39) | (544) |
Currency translation effects | 2,568 | 254 |
Intangible assets and goodwill at end of period | 57,333 | 43,548 | 35,412
Gross carrying amount | Marketing know-how |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Intangible assets and goodwill at beginning of period |  | 5,960 |
Cost of assets related to discontinued operations |  | (5,960) |
Intangible assets and goodwill at end of period |  |  | 5,960
Gross carrying amount | Other intangible assets |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Intangible assets and goodwill at beginning of period | 1,558 | 2,253 |
Cost of assets related to disposal group held for sale | 2 |  |
Cost of assets related to discontinued operations |  | (572) |
Impact of business combinations | 218 | 22 |
Additions | 412 | 259 |
Disposals and derecognitions | (11) | (436) |
Currency translation effects | 205 | 32 |
Intangible assets and goodwill at end of period | 2,384 | 1,558 | 2,253
Accumulated depreciation, amortisation and impairment | Assets and liabilities classified as held for sale [member] |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Amortization prior to classification to assets held for sale | 102 |  |
Accumulated depreciation, amortisation and impairment | Goodwill |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Intangible assets and goodwill at beginning of period | (301) | (406) |
Accumulated amortization/impairments on assets related to discontinued operations |  | 101 |
Currency translation effects | (21) | 4 |
Intangible assets and goodwill at end of period | (322) | (301) | (406)
Accumulated depreciation, amortisation and impairment | Intangible Assets other than Goodwill |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Intangible assets and goodwill at beginning of period | (24,632) | (30,306) |
Accumulated amortization/impairments on assets reclassified out of assets of disposal group held for sale | (925) |  |
Amortization charge | (3,462) | (2,836) |
Accumulated impairments on disposals and derecognition | 567 | 983 |
Accumulated amortization/impairments on assets related to discontinued operations |  | 8,813 |
Impairment charge | (914) | (1,175) |
Reversal of impairment charge |  | 37 |
Currency translation effects | (1,550) | (148) |
Intangible assets and goodwill at end of period | (30,916) | (24,632) | (30,306)
Accumulated depreciation, amortisation and impairment | Acquired research and development [member] |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Intangible assets and goodwill at beginning of period | (2,005) | (1,120) |
Accumulated amortization/impairments on assets reclassified out of assets of disposal group held for sale | (2) |  |
Accumulated impairments on disposals and derecognition | 421 | 70 |
Accumulated amortization/impairments on assets related to discontinued operations |  | 3 |
Impairment charge | (515) | (984) |
Reversal of impairment charge |  | 37 |
Currency translation effects | (92) | (11) |
Intangible assets and goodwill at end of period | (2,193) | (2,005) | (1,120)
Accumulated depreciation, amortisation and impairment | Technologies |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Intangible assets and goodwill at beginning of period | (721) | (4,758) |
Accumulated amortization/impairments on assets reclassified out of assets of disposal group held for sale | (107) |  |
Amortization charge | (72) | (42) |
Accumulated impairments on disposals and derecognition | 101 |  |
Accumulated amortization/impairments on assets related to discontinued operations |  | 4,184 |
Impairment charge | (40) | (105) |
Currency translation effects | (46) |  |
Intangible assets and goodwill at end of period | (885) | (721) | (4,758)
Accumulated depreciation, amortisation and impairment | Technologies | Assets and liabilities classified as held for sale [member] |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Amortization prior to classification to assets held for sale | 29 |  |
Accumulated depreciation, amortisation and impairment | Currently marketed products |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Intangible assets and goodwill at beginning of period | (20,969) | (21,218) |
Accumulated amortization/impairments on assets reclassified out of assets of disposal group held for sale | (816) |  |
Amortization charge | (3,215) | (2,657) |
Accumulated impairments on disposals and derecognition | 39 | 494 |
Accumulated amortization/impairments on assets related to discontinued operations |  | 2,592 |
Impairment charge | (338) | (54) |
Currency translation effects | (1,267) | (126) |
Intangible assets and goodwill at end of period | (26,566) | (20,969) | (21,218)
Impairment charges related to disposal group held for sale | (42) |  |
Accumulated depreciation, amortisation and impairment | Currently marketed products | Assets and liabilities classified as held for sale [member] |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Amortization prior to classification to assets held for sale | 73 |  |
Accumulated depreciation, amortisation and impairment | Marketing know-how |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Intangible assets and goodwill at beginning of period |  | (1,906) |
Accumulated amortization/impairments on assets related to discontinued operations |  | 1,906 |
Intangible assets and goodwill at end of period |  |  | (1,906)
Accumulated depreciation, amortisation and impairment | Other intangible assets |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Intangible assets and goodwill at beginning of period | (937) | (1,304) |
Amortization charge | (175) | (137) |
Accumulated impairments on disposals and derecognition | 6 | 419 |
Accumulated amortization/impairments on assets related to discontinued operations |  | 128 |
Impairment charge | (21) | (32) |
Currency translation effects | (145) | (11) |
Intangible assets and goodwill at end of period | $ (1,272) | $ (937) | $ (1,304)

X
- Definition The increase in intangible assets and goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2019-01-01 -Paragraph 118 -Subparagraph e -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2019-en-r&anchor=para_118_e_i&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2019-01-01 -Paragraph 118 -Subparagraph e -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2019-en-r&anchor=para_118_e_i&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2019-01-01 -Paragraph 118 -Subparagraph e -Clause vi -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2019-en-r&anchor=para_118_e_vi&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfIntangibleAssetsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The decrease in intangible assets and goodwill resulting from disposals and retirements. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2019-01-01 -Paragraph 118 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2019-en-r&anchor=para_118_e&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisposalsAndRetirementsIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of impairment loss recognised in profit or loss for intangible assets and goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2019-01-01 -Paragraph 118 -Subparagraph e -Clause iv -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2019-en-r&anchor=para_118_e_iv&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in intangible assets and goodwill resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2019-01-01 -Paragraph 118 -Subparagraph e -Clause vii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2019-en-r&anchor=para_118_e_vii&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in intangible assets and goodwill resulting from transfers. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2019-01-01 -Paragraph 118 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2019-en-r&anchor=para_118_e&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_55&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_IntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of reversal of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Reversal of impairment loss recognised in profit or loss; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2019-01-01 -Paragraph 118 -Subparagraph e -Clause v -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2019-en-r&anchor=para_118_e_v&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | nvs_AccumulatedAmortizationImpairmentsOnAssetsHeldForSaleIntangibleAssetsAndGoodwill
Namespace Prefix: | nvs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | nvs_AccumulatedAmortizationImpairmentsOnAssetsRelatedToDiscontinuedOperations
Namespace Prefix: | nvs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | nvs_AccumulatedImpairmentsOnDisposalsAndDerecognitions
Namespace Prefix: | nvs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | nvs_AdditionsIncludedInDisposalGroupToTheDateOfReclassification
Namespace Prefix: | nvs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | nvs_AmortizationPriorToClassificationToAssetsHeldForSale
Namespace Prefix: | nvs_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | nvs_DecreaseThroughAssetsRelatedToDiscontinuedOperationsIntangibleAssetsAndGoodwill
Namespace Prefix: | nvs_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | nvs_ImpairmentChargesRelatedToDisposalGroupHeldForSale
Namespace Prefix: | nvs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | nvs_IncreaseDecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill
Namespace Prefix: | nvs_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_GoodwillMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_IntangibleAssetsOtherThanGoodwillMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=nvs_AcquiredResearchAndDevelopmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_TechnologybasedIntangibleAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=nvs_CurrentlyMarketedProductsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_OtherIntangibleAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=nvs_AlconBrandNameMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=nvs_MarketingRelatedIntangibleAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAmortisationAndImpairmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis=ifrs-full_AssetsAndLiabilitiesClassifiedAsHeldForSaleMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |