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v3.20.4

Changes in consolidated statements of comprehensive income (Tables) | 12 Months Ended
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Dec. 31, 2020
Comprehensive income [abstract] |
Comprehensive income |
(USD millions) |  | Note |  | Fair value adjustments on financial instruments |  | Actuarial gains/(losses) from defined benefit plans |  | Cumulative currency translation effects |  | Total value adjustments attributable to Novartis AG shareholders |  | Non- controlling interest |  | Total value adjustments |
Value adjustments at December 31, 2017, as previously reported |  |  |  | 395 |  | – 5 064 |  | 329 |  | – 4 340 |  | – 21 |  | – 4 361 |
Impact of adoption of IFRS 9 on retained earnings and OCI |  |  |  | – 177 |  |  |  |  |  | – 177 |  |  |  | – 177 |
Restated value adjustments at January 1, 2018 |  |  |  | 218 |  | – 5 064 |  | 329 |  | – 4 517 |  | – 21 |  | – 4 538 |
Fair value adjustments on deferred cash flow hedges, net of taxes of USD -1 million |  |  |  | 12 |  |  |  |  |  | 12 |  |  |  | 12 |
Fair value adjustments on equity securities, net of taxes of USD -5 million 1 |  |  |  | 13 |  |  |  |  |  | 13 |  |  |  | 13 |
Net investment hedge |  |  |  |  |  |  |  | 95 |  | 95 |  |  |  | 95 |
Defined benefit plans, net of taxes of USD 69 million |  |  |  |  |  | – 359 |  |  |  | – 359 |  |  |  | – 359 |
Currency translation effects |  | 8.1 |  |  |  |  |  | 320 |  | 320 |  | – 5 |  | 315 |
Total value adjustments in 2018 |  |  |  | 25 |  | – 359 |  | 415 |  | 81 |  | – 5 |  | 76 |
Fair value adjustments on equity securities sold, reclassified to retained earnings |  |  |  | – 16 |  |  |  |  |  | – 16 |  |  |  | – 16 |
Value adjustments at December 31, 2018 |  |  |  | 227 |  | – 5 423 |  | 744 |  | – 4 452 |  | – 26 |  | – 4 478 |
Fair value adjustments on deferred cash flow hedges |  |  |  | 1 |  |  |  |  |  | 1 |  |  |  | 1 |
Fair value adjustments on debt securities |  |  |  | 1 |  |  |  |  |  | 1 |  |  |  | 1 |
Fair value adjustments on equity securities, net of taxes of USD 47 million 1 |  |  |  | – 47 |  |  |  |  |  | – 47 |  |  |  | – 47 |
Net investment hedge |  |  |  |  |  |  |  | 44 |  | 44 |  |  |  | 44 |
Defined benefit plans, net of taxes of USD -313 million 2 |  |  |  |  |  | – 466 |  |  |  | – 466 |  | – 1 |  | – 467 |
Currency translation effects |  | 8.1 |  |  |  |  |  | 354 |  | 354 |  | – 2 |  | 352 |
Total value adjustments in 2019 |  |  |  | – 45 |  | – 466 |  | 398 |  | – 113 |  | – 3 |  | – 116 |
Fair value adjustments on equity securities sold, reclassified to retained earnings |  |  |  | – 95 |  |  |  |  |  | – 95 |  |  |  | – 95 |
Fair value adjustments related to divestments |  |  |  | 33 |  | – 30 |  |  |  | 3 |  |  |  | 3 |
Value adjustments at December 31, 2019 |  |  |  | 120 |  | – 5 919 |  | 1 142 |  | – 4 657 |  | – 29 |  | – 4 686 |
Fair value adjustments on equity securities, net of taxes of USD -36 million 1 |  |  |  | 250 |  |  |  |  |  | 250 |  |  |  | 250 |
Net investment hedge |  |  |  |  |  |  |  | – 201 |  | – 201 |  |  |  | – 201 |
Defined benefit plans, net of taxes of USD -3 million |  |  |  |  |  | 145 |  |  |  | 145 |  | – 2 |  | 143 |
Currency translation effects |  | 8.1 |  |  |  |  |  | 3 193 |  | 3 193 |  | 1 |  | 3 194 |
Total value adjustments in 2020 |  |  |  | 250 |  | 145 |  | 2 992 |  | 3 387 |  | – 1 |  | 3 386 |
Fair value adjustments on equity securities sold, reclassified to retained earnings |  |  |  | – 150 |  |  |  |  |  | – 150 |  |  |  | – 150 |
Fair value adjustments related to divestments |  |  |  |  |  | 2 |  |  |  | 2 |  |  |  | 2 |
Impact of change in ownership of consolidated entities |  |  |  |  |  | – 1 |  |  |  | – 1 |  | 1 |  |  |
Value adjustments at December 31, 2020 |  |  |  | 220 |  | – 5 773 |  | 4 134 |  | – 1 419 |  | – 29 |  | – 1 448 |
1 Includes fair value adjustments on equity securities designated as financial assets valued at fair value through other comprehensive income with no subsequent recycling into the consolidated income statement
2 Included in 2019 is a USD -358 million impact related to the revaluation of deferred tax assets on Swiss post-employment benefits that were previously recognized through other comprehensive income. This revaluation resulted from the Swiss tax reforms enacted by the voters in 2019. Refer to Note 12 for additional disclosures.

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