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Changes in consolidated statements of comprehensive income (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
Changes in consolidated statements of comprehensive income [line items] |  |  |
Fair value adjustments on financial instruments |  | $ 2 | $ 12
Fair value adjustments on debt securities, net of taxes |  | 1 |
Fair value adjustments on deferred cash flow hedges, net of taxes |  | 1 | 12
Net investment hedge | $ (201) | 44 | 95
Net actuarial gains/losses from defined benefit plans, net of taxes | 143 | (467) | (359)
Currency translation effects | 3,194 | 352 | 315
Income tax relating to components of other comprehensive income | (39) | (289) |
Fair value adjustments on financial instruments [member] |  |  |
Changes in consolidated statements of comprehensive income [line items] |  |  |
Value adjustments on comprehensive income at beginning of period | 120 | 227 | 218
Total value adjustments | 250 | (45) | 25
Fair value adjustments related to divestments |  | 33 |
Value adjustments on comprehensive income at end of period | 220 | 120 | 227
Fair value adjustments on financial instruments [member] | Previously stated [member] |  |  |
Changes in consolidated statements of comprehensive income [line items] |  |  |
Value adjustments on comprehensive income at beginning of period |  |  | 395
Fair value adjustments on financial instruments [member] | Increase (decrease) due to changes in accounting policy, IFRS 9 [member] |  |  |
Changes in consolidated statements of comprehensive income [line items] |  |  |
Value adjustments on comprehensive income at beginning of period |  |  | (177)
Fair value adjustments on debt securities |  |  |
Changes in consolidated statements of comprehensive income [line items] |  |  |
Fair value adjustments on debt securities, net of taxes |  | 1 |
Fair value adjustments on deferred cash flow hedges |  |  |
Changes in consolidated statements of comprehensive income [line items] |  |  |
Fair value adjustments on deferred cash flow hedges, net of taxes |  | 1 | 12
Income tax relating to components of other comprehensive income |  |  | (1)
Fair value adjustments on equity securities |  |  |
Changes in consolidated statements of comprehensive income [line items] |  |  |
Fair value adjustments on equity securities, net of taxes | 250 | (47) | 13
Fair value adjustments on equity securities sold, reclassified to retained earnings | (150) | (95) | (16)
Income tax relating to components of other comprehensive income | (36) | 47 | (5)
Actuarial gains/losses from defined benefit plans |  |  |
Changes in consolidated statements of comprehensive income [line items] |  |  |
Value adjustments on comprehensive income at beginning of period | (5,919) | (5,423) | (5,064)
Net actuarial gains/losses from defined benefit plans, net of taxes | 145 | (466) | (359)
Total value adjustments | 145 | (466) | (359)
Fair value adjustments related to divestments | 2 | (30) |
Impact of change in ownership of consolidated entities | (1) |  |
Value adjustments on comprehensive income at end of period | (5,773) | (5,919) | (5,423)
Income tax relating to components of other comprehensive income | (3) | (313) | 69
Impact of new tax law income tax relating to deferred tax assets on Swiss post retirement previously recognized through OCI |  | (358) |
Actuarial gains/losses from defined benefit plans | Previously stated [member] |  |  |
Changes in consolidated statements of comprehensive income [line items] |  |  |
Value adjustments on comprehensive income at beginning of period |  |  | (5,064)
Cumulative currency translation effects |  |  |
Changes in consolidated statements of comprehensive income [line items] |  |  |
Value adjustments on comprehensive income at beginning of period | 1,142 | 744 | 329
Net investment hedge | (201) | 44 | 95
Currency translation effects | 3,193 | 354 | 320
Total value adjustments | 2,992 | 398 | 415
Value adjustments on comprehensive income at end of period | 4,134 | 1,142 | 744
Cumulative currency translation gains/losses recycled through income statement | 0 | 129 | (946)
Cumulative currency translation effects | Previously stated [member] |  |  |
Changes in consolidated statements of comprehensive income [line items] |  |  |
Value adjustments on comprehensive income at beginning of period |  |  | 329
Total value adjustments |  |  |
Changes in consolidated statements of comprehensive income [line items] |  |  |
Value adjustments on comprehensive income at beginning of period | (4,657) | (4,452) | (4,517)
Fair value adjustments on debt securities, net of taxes |  | 1 |
Fair value adjustments on deferred cash flow hedges, net of taxes |  | 1 | 12
Fair value adjustments on equity securities, net of taxes | 250 | (47) | 13
Net investment hedge | (201) | 44 | 95
Net actuarial gains/losses from defined benefit plans, net of taxes | 145 | (466) | (359)
Currency translation effects | 3,193 | 354 | 320
Total value adjustments | 3,387 | (113) | 81
Fair value adjustments on equity securities sold, reclassified to retained earnings | (150) | (95) | (16)
Fair value adjustments related to divestments | 2 | 3 |
Impact of change in ownership of consolidated entities | (1) |  |
Value adjustments on comprehensive income at end of period | (1,419) | (4,657) | (4,452)
Total value adjustments | Previously stated [member] |  |  |
Changes in consolidated statements of comprehensive income [line items] |  |  |
Value adjustments on comprehensive income at beginning of period |  |  | (4,340)
Total value adjustments | Increase (decrease) due to changes in accounting policy, IFRS 9 [member] |  |  |
Changes in consolidated statements of comprehensive income [line items] |  |  |
Value adjustments on comprehensive income at beginning of period |  |  | (177)
Non-controlling interests [member] |  |  |
Changes in consolidated statements of comprehensive income [line items] |  |  |
Value adjustments on comprehensive income at beginning of period | (29) | (26) | (21)
Net actuarial gains/losses from defined benefit plans, net of taxes | (2) | (1) |
Currency translation effects | 1 | (2) | (5)
Total value adjustments | (1) | (3) | (5)
Impact of change in ownership of consolidated entities | 1 |  |
Value adjustments on comprehensive income at end of period | (29) | (29) | (26)
Non-controlling interests [member] | Previously stated [member] |  |  |
Changes in consolidated statements of comprehensive income [line items] |  |  |
Value adjustments on comprehensive income at beginning of period |  |  | (21)
Total fair value adjustments [member] |  |  |
Changes in consolidated statements of comprehensive income [line items] |  |  |
Value adjustments on comprehensive income at beginning of period | (4,686) | (4,478) | (4,538)
Fair value adjustments on debt securities, net of taxes |  | 1 |
Fair value adjustments on deferred cash flow hedges, net of taxes |  | 1 | 12
Fair value adjustments on equity securities, net of taxes | 250 | (47) | 13
Net investment hedge | (201) | 44 | 95
Net actuarial gains/losses from defined benefit plans, net of taxes | 143 | (467) | (359)
Currency translation effects | 3,194 | 352 | 315
Total value adjustments | 3,386 | (116) | 76
Fair value adjustments on equity securities sold, reclassified to retained earnings | (150) | (95) | (16)
Fair value adjustments related to divestments | 2 | 3 |
Value adjustments on comprehensive income at end of period | $ (1,448) | $ (4,686) | (4,478)
Total fair value adjustments [member] | Previously stated [member] |  |  |
Changes in consolidated statements of comprehensive income [line items] |  |  |
Value adjustments on comprehensive income at beginning of period |  |  | (4,361)
Total fair value adjustments [member] | Increase (decrease) due to changes in accounting policy, IFRS 9 [member] |  |  |
Changes in consolidated statements of comprehensive income [line items] |  |  |
Value adjustments on comprehensive income at beginning of period |  |  | $ (177)

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