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Post-employment benefits for associates (Details 2) - USD ($) $ in Millions | 12 Months Ended |
--- | --- | ---
Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
Pension plans |  |  |
Defined benefit plan, change in benefit obligation [roll forward] |  |  |
Benefit obligation at beginning of period | $ 23,066 | $ 22,179 |
Current service cost | 372 | 336 |
Interest cost | 222 | 330 |
Past service cost and settlements | (102) | (168) |
Administrative expenses | 24 | 24 |
Remeasurement losses/(gains) arising from changes in financial assumptions | 1,166 | 1,791 |
Remeasurement (gains) arising from changes in demographic assumptions | (28) | (193) |
Experience-related remeasurement losses/(gains) | 159 | 184 |
Currency translation effects | 1,810 | 283 |
Benefit payments | (1,264) | (1,256) |
Contributions of associates | 186 | 169 |
Effect of acquisitions, divestments or transfers | (9) | 49 |
Benefit obligation at end of period | 25,602 | 23,066 |
Defined benefit plan, change in fair value of plan assets [roll forward] |  |  |
Fair value of plan assets at beginning of period | 19,810 | 18,838 |
Interest income | 166 | 257 |
Return on plan assets excluding interest income | 1,318 | 1,656 |
Currency translation effects | 1,620 | 304 |
Novartis Group contributions | 464 | 420 |
Contributions of associates | 186 | 169 |
Settlements | 15 | (193) |
Benefit payments | (1,264) | (1,256) |
Effect of acquisitions, divestments or transfers | 2 | 39 |
Fair value of plan assets at end of period | 22,317 | 19,810 |
Funded status | (3,285) | (3,256) |
Defined benefit plan, change in limitation on recognition of fund surplus [roll forward] |  |  |
Limitation on recognition of fund surplus at beginning of period | (65) | (68) |
Change in limitation on recognition of fund surplus (incl. exchange rate differences) | 16 | 7 |
Interest income on limitation of fund surplus | (2) | (4) |
Limitation on recognition of fund surplus at end of period | (51) | (65) |
Net liability in the balance sheet at end of period | (3,336) | (3,321) | $ (3,409)
Other post-employment benefit plans |  |  |
Defined benefit plan, change in benefit obligation [roll forward] |  |  |
Benefit obligation at beginning of period | 746 | 1,073 |
Current service cost | 11 | 13 |
Interest cost | 20 | 29 |
Past service cost and settlements | 1 |  |
Remeasurement losses/(gains) arising from changes in financial assumptions | 40 | 76 |
Remeasurement (gains) arising from changes in demographic assumptions | (13) | (9) |
Experience-related remeasurement losses/(gains) | (132) | (22) |
Currency translation effects | (7) |  |
Benefit payments | (33) | (30) |
Effect of acquisitions, divestments or transfers | (1) | 1 |
Benefit obligation at end of period | 632 | 746 |
Defined benefit plan, change in fair value of plan assets [roll forward] |  |  |
Fair value of plan assets at beginning of period | 134 | 119 |
Interest income | 4 | 3 |
Return on plan assets excluding interest income | 4 | 10 |
Novartis Group contributions |  | 74 |
Novartis Group contributions | (20) |  |
Contributions of associates | 0 |  |
Benefit payments | (33) | (30) |
Effect of acquisitions, divestments or transfers |  | (2) |
Fair value of plan assets at end of period | 89 | 134 |
Funded status | (543) | (612) |
Defined benefit plan, change in limitation on recognition of fund surplus [roll forward] |  |  |
Net liability in the balance sheet at end of period | $ (543) | (612) | (954)
Discontinued operations [member] | Pension plans |  |  |
Defined benefit plan, change in benefit obligation [roll forward] |  |  |
Benefit obligation, Discontinued operations at beginning of period |  | (662) |
Defined benefit plan, change in fair value of plan assets [roll forward] |  |  |
Fair value of plan assets at beginning of period |  | (424) |
Defined benefit plan, change in limitation on recognition of fund surplus [roll forward] |  |  |
Net liability in the balance sheet at end of period |  | 0 | 238
Discontinued operations [member] | Other post-employment benefit plans |  |  |
Defined benefit plan, change in benefit obligation [roll forward] |  |  |
Benefit obligation, Discontinued operations at beginning of period |  | (385) |
Defined benefit plan, change in fair value of plan assets [roll forward] |  |  |
Fair value of plan assets at beginning of period |  | (40) |
Defined benefit plan, change in limitation on recognition of fund surplus [roll forward] |  |  |
Net liability in the balance sheet at end of period |  | $ 0 | $ 345

X
- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 141 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_141_c_ii&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 141 -Subparagraph c -Clause iii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_141_c_iii&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The decrease (increase) in net defined benefit liability (asset) resulting from contributions to a defined benefit plan by the employer. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 141 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_141_f&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan by plan participants. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 141 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_141_f&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 141 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_141_a&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer: Plan assets, at fair value] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 57 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_57_a&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 140 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_140_a&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 141 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_141_g&doctype=Standard -URIDate 2019-03-27 + Details
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