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Equity (Tables) | 12 Months Ended
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Dec. 31, 2020
Disclosure of equity [abstract] |
Schedule disclosing information related to movement in the share capital |
(USD millions) |  | Jan 1, 2018 |  | Movement in year |  | Dec 31, 2018 |  | Movement in year |  | Dec 31, 2019 |  | Movement in year |  | Dec 31, 2020 |
Share capital |  | 969 |  | – 25 |  | 944 |  | – 8 |  | 936 |  | – 23 |  | 913 |
Treasury shares |  | – 100 |  | 31 |  | – 69 |  | – 11 |  | – 80 |  | 27 |  | – 53 |
Outstanding share capital |  | 869 |  | 6 |  | 875 |  | – 19 |  | 856 |  | 4 |  | 860 |
Schedule disclosing information related to movement in the shares |
|  |  |  | 2020 |  | 2019 |  | 2018 |
Number of outstanding shares (in millions) |  | Note |  | Total Novartis shares |  | Total treasury shares 1 |  | Total outstanding shares |  | Total Novartis shares |  | Total treasury shares 1 |  | Total outstanding shares |  | Total Novartis shares |  | Total treasury shares 1 |  | Total outstanding shares |
Balance at beginning of year |  |  |  | 2 527.3 |  | – 262.3 |  | 2 265.0 |  | 2 550.6 |  | – 239.4 |  | 2 311.2 |  | 2 616.8 |  | – 299.3 |  | 2 317.5 |
Shares canceled for capital reduction 2 |  |  |  | – 60.3 |  | 60.3 |  |  |  | – 23.3 |  | 23.3 |  |  |  | – 66.2 |  | 66.2 |  |  |
Shares acquired to be canceled 3 |  |  |  |  |  | – 32.6 |  | – 32.6 |  |  |  | – 60.3 |  | – 60.3 |  |  |  | – 23.3 |  | – 23.3 |
Other share purchases 4 |  |  |  |  |  | – 1.7 |  | – 1.7 |  |  |  | – 1.7 |  | – 1.7 |  |  |  | – 1.2 |  | – 1.2 |
Exercise of options and employee transactions 5 |  | 18.9 |  |  |  | 14.7 |  | 14.7 |  |  |  | 5.5 |  | 5.5 |  |  |  | 7.8 |  | 7.8 |
Equity-based compensation 5 |  |  |  |  |  | 11.0 |  | 11.0 |  |  |  | 9.4 |  | 9.4 |  |  |  | 7.4 |  | 7.4 |
Shares delivered to Alcon employees |  |  |  |  |  | 0.4 |  | 0.4 |  |  |  | 0.9 |  | 0.9 |  |  |  |  |  |  |
Other share sales |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3.0 |  | 3.0 |
Total movements |  |  |  | – 60.3 |  | 52.1 |  | – 8.2 |  | – 23.3 |  | – 22.9 |  | – 46.2 |  | – 66.2 |  | 59.9 |  | – 6.3 |
Balance at end of year |  |  |  | 2 467.0 |  | – 210.2 |  | 2 256.8 |  | 2 527.3 |  | – 262.3 |  | 2 265.0 |  | 2 550.6 |  | – 239.4 |  | 2 311.2 |
1 Approximately 103.0 million treasury shares (2019: 117.6 million; 2018: 121.6 million) are held in Novartis entities that restrict their availability for use.
2 Novartis reduced its share capital by canceling shares that were repurchased on the SIX Swiss Exchange second trading line during previous years.
3 Shares repurchased on the SIX Swiss Exchange second trading line under a CHF 10 billion share buyback authority approved at the 2016 Annual General Meeting (AGM) for transactions before February 28, 2019, and under a new CHF 10 billion share buyback authority approved at the 2019 AGM for transactions after such date
4 Shares acquired from employees, which were previously granted to them under the respective equity-based participation plans
5 Shares delivered as a result of options being exercised and physical share deliveries related to equity-based participation plans.
Schedule disclosing information related to Dividend |
|  | 2020 |  | 2019 |  | 2018 |
Dividend per share (in CHF) |  | 2.95 |  | 2.85 |  | 2.80 |
Total dividend payment (in USD billion) |  | 7.0 |  | 6.6 |  | 7.0 |
Schedule disclosing information related treasury shares movements |
|  |  |  | 2020 |  | 2019 |  | 2018 |
|  | Note |  | Number of outstanding shares (in millions) |  | Equity impact USD m |  | Number of outstanding shares (in millions) |  | Equity impact USD m |  | Number of outstanding shares (in millions) |  | Equity impact USD m |
Shares acquired to be canceled 1 |  |  |  | – 32.6 |  | – 2 897 |  | – 60.3 |  | – 5 351 |  | – 23.3 |  | – 1 859 |
Other share purchases 2 |  |  |  | – 1.7 |  | – 159 |  | – 1.7 |  | – 160 |  | – 1.2 |  | – 114 |
Purchase of treasury shares |  |  |  | – 34.3 |  | – 3 056 |  | – 62.0 |  | – 5 511 |  | – 24.5 |  | – 1 973 |
Exercise of options and employee transactions 3 |  | 18.9 |  | 14.7 |  | 806 |  | 5.5 |  | 210 |  | 7.8 |  | 434 |
Equity-based compensation 4 |  |  |  | 11.0 |  | 730 |  | 9.4 |  | 833 |  | 7.4 |  | 756 |
Shares delivered to Alcon employees |  |  |  | 0.4 |  | 30 |  | 0.9 |  | 18 |  |  |  |  |
Other share sales |  |  |  |  |  |  |  |  |  |  |  | 3.0 |  | 263 |
Total |  |  |  | – 8.2 |  | – 1 490 |  | – 46.2 |  | – 4 450 |  | – 6.3 |  | – 520 |
1 Shares repurchased on the SIX Swiss Exchange second trading line under a CHF 10 billion share buyback authority approved at the 2016 AGM for transactions before February 28, 2019, and under a new CHF 10 billion share buyback authority approved at the 2019 AGM for transactions after such date
2 Shares acquired from employees, which were previously granted to them under the respective equity-based participation plans
3 Shares delivered as a result of options being exercised related to equity-based participation plans and the delivery of treasury shares. The average share price of the shares delivered was significantly below market price, reflecting the strike price of the options exercised.
4 Equity-settled share-based compensation is expensed in the consolidated income statement in accordance with the vesting period of the share-based compensation plans. The value for the shares and options granted is credited to consolidated equity over the respective vesting period. In addition, tax benefits arising from tax-deductible amounts exceeding the expense recognized in the income statement are credited to equity.

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