XML 88 R5.htm IDEA: XBRL DOCUMENT
v3.20.4

Consolidated statements of changes in equity - USD ($) $ in Millions | Total | Equity attributable to owners of parent [member] | Share capital | Treasury shares | Retained earnings | Total value adjustments | Non-controlling interests [member]
--- | --- | --- | --- | --- | --- | --- | ---
Equity | Previously stated [member] | $ 74,227 | $ 74,168 | $ 969 | $ (100) | $ 77,639 | $ (4,340) | $ 59
Equity | Increase (decrease) due to changes in accounting policy required by IFRSs [member] | 60 | 60 |  |  | 237 | (177) |
Equity | Restated Value Adjustments [member] | 74,287 | 74,228 | 969 | (100) | 77,876 | (4,517) | 59
Equity | Previously stated [member] | 74,227 | 74,168 | 969 | (100) | 77,639 | (4,340) | 59
Equity | Increase (decrease) due to changes in accounting policy required by IFRSs [member] | 3 | 3 |  |  | 3 | (177) |
Equity | Restated Value Adjustments [member] | 74,287 | 74,228 | 944 | (69) | 77,876 | (4,452) | 78
Equity | 78,692 | 78,614 | 944 | (69) | 82,191 | (4,452) | 78
Equity at beginning of period (Previously stated [member]) at Dec. 31, 2017 | 74,227 | 74,168 | 969 | (100) | 77,639 | (4,340) | 59
Equity at beginning of period (Increase (decrease) due to changes in accounting policy required by IFRSs [member]) at Dec. 31, 2017 | 60 | 60 |  |  | 237 | (177) |
Equity at beginning of period (Restated Value Adjustments [member]) at Dec. 31, 2017 | 74,287 | 74,228 | 969 | (100) | 77,876 | (4,517) | 59
Net income | 12,614 | 12,611 |  |  | 12,611 |  | 3
Other comprehensive income | (406) | (401) |  |  | (482) | 81 | (5)
Total comprehensive income | 12,208 | 12,210 |  |  | 12,129 | 81 | (2)
Dividends | (6,966) | (6,966) |  |  | (6,966) |  |
Purchase of treasury shares | (1,973) | (1,973) |  | (13) | (1,960) |  |
Reduction of share capital |  |  | (25) | 34 | (9) |  |
Exercise of options and employee transactions, equity impact | 434 | 434 |  | 4 | 430 |  |
Other share sales | 263 | 263 |  | 2 | 261 |  |
Equity-based compensation | 756 | 756 |  | 4 | 752 |  |
(Increase)/decrease of treasury share repurchase obligation under a share buyback trading plan | (284) | (284) |  |  | (284) |  |
Transaction costs recorded in equity | (79) | (79) |  |  | (79) |  |
Fair value adjustments on equity securities sold, reclassified to retained earnings |  |  |  |  | 16 | (16) |
Changes in non-controlling interests | (1) |  |  |  |  |  | (1)
Impact of change in ownership of consolidated entities | 9 | (13) |  |  | (13) |  | 22
Other movements | 38 | 38 |  |  | 38 |  |
Total of other equity movements | (7,803) | (7,824) | (25) | 31 | (7,814) | (16) | 21
Equity at end of period (Increase (decrease) due to changes in accounting policy required by IFRSs [member]) at Dec. 31, 2018 | 3 | 3 |  |  | 3 |  |
Equity at end of period (Restated Value Adjustments [member]) at Dec. 31, 2018 | 78,695 | 78,617 | 944 | (69) | 82,194 | (4,452) | 78
Equity at end of period at Dec. 31, 2018 | 78,692 | 78,614 | 944 | (69) | 82,191 | (4,452) | 78
Equity | Increase (decrease) due to changes in accounting policy required by IFRSs [member] | 3 | 3 |  |  | 3 |  |
Equity | Restated Value Adjustments [member] | 78,695 | 78,617 | 944 | (69) | 82,194 | (4,452) | 78
Equity | 78,692 | 78,614 | 944 | (69) | 82,191 | (4,452) | 78
Equity | Increase (decrease) due to changes in accounting policy required by IFRSs [member] | 3 | 3 |  |  | 3 |  |
Equity | Restated Value Adjustments [member] | 78,695 | 78,617 | 944 | (69) | 82,194 | (4,452) | 78
Equity | 78,692 | 78,614 | 944 | (80) | 59,275 | (4,452) | 77
Net income | 11,737 | 11,732 |  |  | 11,732 |  | 5
Other comprehensive income | (210) | (207) |  |  | (94) | (113) | (3)
Total comprehensive income | 11,527 | 11,525 |  |  | 11,638 | (113) | 2
Dividends | (6,645) | (6,645) |  |  | (6,645) |  |
Dividend in kind | (23,434) | (23,434) |  |  | (23,434) |  |
Purchase of treasury shares | (5,511) | (5,511) |  | (31) | (5,480) |  |
Reduction of share capital |  |  | (8) | 12 | (4) |  |
Exercise of options and employee transactions, equity impact | 210 | 210 |  | 3 | 207 |  |
Equity-based compensation | 833 | 833 |  | 5 | 828 |  |
Shares delivered to divested business employees, equity impact | 18 | 18 |  |  | 18 |  |
Taxes on treasury shares | (189) | (189) |  |  | (189) |  |
(Increase)/decrease of treasury share repurchase obligation under a share buyback trading plan | 284 | 284 |  |  | 284 |  |
Transaction costs recorded in equity | (253) | (253) |  |  | (253) |  |
Fair value adjustments on equity securities sold, reclassified to retained earnings |  |  |  |  | 95 | (95) |
Changes in non-controlling interests | (1) |  |  |  |  |  | (1)
Fair value adjustments related to divestments |  |  |  |  | (3) | 3 |
Impact of change in ownership of consolidated entities | (5) | (3) |  |  | (3) |  | (2)
Other movements | 22 | 22 |  |  | 22 |  |
Total of other equity movements | (34,671) | (34,668) | (8) | (11) | (34,557) | (92) | (3)
Equity at end of period at Dec. 31, 2019 | 55,551 | 55,474 | 936 | (80) | 59,275 | (4,657) | 77
Equity | 55,551 | 55,474 | 936 | (80) | 59,275 | (4,657) | 77
Equity | 55,551 | 55,474 | 913 | (80) | 59,275 | (4,657) | 68
Net income | 8,071 | 8,072 |  |  | 8,072 |  | (1)
Other comprehensive income | 3,330 | 3,331 |  |  | (56) | 3,387 | (1)
Total comprehensive income | 11,401 | 11,403 |  |  | 8,016 | 3,387 | (2)
Dividends | (6,987) | (6,987) |  |  | (6,987) |  |
Purchase of treasury shares | (3,056) | (3,056) |  | (18) | (3,038) |  |
Reduction of share capital |  |  | (23) | 31 | (8) |  |
Exercise of options and employee transactions, equity impact | 806 | 806 |  | 8 | 798 |  |
Repurchase of options | (89) | (89) |  |  | (89) |  |
Equity-based compensation | 730 | 730 |  | 6 | 724 |  |
Shares delivered to divested business employees, equity impact | 30 | 30 |  | 0 | 30 |  |
Taxes on treasury shares | 32 | 32 |  |  | 32 |  |
(Increase)/decrease of treasury share repurchase obligation under a share buyback trading plan | (1,769) | (1,769) |  |  | (1,769) |  |
Fair value adjustments on equity securities sold, reclassified to retained earnings |  |  |  |  | 150 | (150) |
Fair value adjustments related to divestments |  |  |  |  | (2) | 2 |
Impact of change in ownership of consolidated entities | (1) | 6 |  |  | 7 | (1) | (7)
Other movements | 18 | 18 |  |  | 18 |  |
Total of other equity movements | (10,286) | (10,279) | (23) | 27 | (10,134) | (149) | (7)
Equity at end of period at Dec. 31, 2020 | 56,666 | 56,598 | 913 | (53) | 57,157 | (1,419) | 68
Equity | $ 56,666 | $ 56,598 | $ 913 | $ (53) | $ 57,157 | $ (1,419) | $ 68

X
- Definition The increase (decrease) in equity. [Refer: Equity] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 106 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_106_d&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_ChangesInEquity
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2019-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2019-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2019-01-01 -Paragraph 24 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2019-en-r&anchor=para_24_b&doctype=Standard -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2019-01-01 -Paragraph B12 -Subparagraph b -Clause ix -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2019-en-r&anchor=para_B12_b_ix&doctype=Appendix&subtype=B -URIDate 2019-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 106 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_106_a&doctype=Standard -URIDate 2019-03-27 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2019-01-01 -Paragraph B10 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2019-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2019-03-27 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 81A -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_81A_c&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_ComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of dividends recognised as distributions to owners. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 107 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_107&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DividendsPaid
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of residual interest in the assets of the entity after deducting all its liabilities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2019-01-01 -Paragraph 24 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2019-en-r&anchor=para_24_a&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2019-01-01 -Paragraph 32 -Subparagraph a -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2019-en-r&anchor=para_32_a_i&doctype=Standard -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2019-01-01 -Paragraph 93 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2019-en-r&anchor=para_93_a&doctype=Standard -URIDate 2019-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2019-01-01 -Paragraph 93 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2019-en-r&anchor=para_93_b&doctype=Standard -URIDate 2019-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2019-01-01 -Paragraph 93 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2019-en-r&anchor=para_93_e&doctype=Standard -URIDate 2019-03-27 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -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 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 78 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_78_e&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_Equity
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 106 -Subparagraph d -Clause iii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_106_d_iii&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in equity resulting from the exercise of options. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 106 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_106_d&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughExerciseOfOptions
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 106 -Subparagraph d -Clause iii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_106_d_iii&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in equity resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Equity] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 106 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_106_d&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesEquity
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 106 -Subparagraph d -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_106_d_ii&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2019-01-01 -Paragraph B12 -Subparagraph b -Clause viii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2019-en-r&anchor=para_B12_b_viii&doctype=Appendix&subtype=B -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 81A -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_81A_b&doctype=Standard -URIDate 2019-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 91 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_91_a&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_OtherComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Paragraph 18 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_18_b&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2019-01-01 -Paragraph 24 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2019-en-r&anchor=para_24_b&doctype=Standard -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2019-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2019-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2019-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2019-01-01 -Paragraph 28 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_28_b&doctype=Standard -URIDate 2019-03-27 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Note Effective on first application of IFRS 9 -Name IFRS -Number 4 -IssueDate 2019-01-01 -Paragraph 39L -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=4&code=ifrs-tx-2019-en-b&anchor=para_39L_e&doctype=Standard -URIDate 2019-03-27 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2019-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_23&doctype=Standard -URIDate 2019-03-27 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2019-01-01 -Paragraph B10 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2019-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2019-03-27 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 106 -Subparagraph d -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_106_d_i&doctype=Standard -URIDate 2019-03-27 Reference 9: http://www.xbrl.org/2003/role/exampleRef -Note Effective 2021-01-01 -Name IFRS -Number 17 -IssueDate 2019-01-01 -Paragraph 113 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2019-en-r&anchor=para_113_b&doctype=Standard -URIDate 2019-03-27 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 81A -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_81A_a&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_ProfitLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The decrease in equity resulting from the purchase of treasury shares. [Refer: Treasury shares] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 106 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_106_d&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_PurchaseOfTreasuryShares
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The decrease in equity resulting from a reduction in issued capital. [Refer: Issued capital] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 106 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_106_d&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_ReductionOfIssuedCapital
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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

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

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

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

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

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

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

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

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

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

X
- Details
Name: | ifrs-full_RetrospectiveApplicationAndRetrospectiveRestatementAxis=ifrs-full_PreviouslyStatedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RetrospectiveApplicationAndRetrospectiveRestatementAxis=ifrs-full_IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RetrospectiveApplicationAndRetrospectiveRestatementAxis=nvs_RestatedValueAdjustmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |