XML 262 R179.htm IDEA: XBRL DOCUMENT
v3.20.4

Financial instruments - additional disclosures (Details 7) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019
Disclosure of derivative financial instruments [line items] |  |
Provisions and other non-current liabilities | $ 6,934 | $ 6,632
Assets and liabilities classified as held for sale [member] |  |
Disclosure of derivative financial instruments [line items] |  |
Provisions and other non-current liabilities |  | 4
Associated companies at fair value through profit and loss [member] |  |
Disclosure of derivative financial instruments [line items] |  |
Fair value measurement, carrying value, level 3, at beginning of period | 186 | 145
Fair value gains and other adjustments including from divestments recognized in the consolidated income statement | 57 |
Fair value losses (including impairments and amortizations) and other adjustments recognized in the consolidated income statement | (18) | (15)
Fair value adjustments recognized in the consolidated statement of comprehensive income | 4 |
Purchases fair value measurement assets | 24 | 49
Disposals fair value measurement assets | (23) | (3)
Reclassification fair value measurement assets | (19) | 10
Fair value measurement, carrying value, level 3, at end of period | 211 | 186
Total fair value gains and (losses) recognized in the consolidated income statement for assets and liabilities held at period end | 39 | (15)
Fund investments [member] |  |
Disclosure of derivative financial instruments [line items] |  |
Fair value measurement, carrying value, level 3, at beginning of period | 233 | 251
Fair value gains and other adjustments including from divestments recognized in the consolidated income statement | 151 | 12
Fair value losses (including impairments and amortizations) and other adjustments recognized in the consolidated income statement | (8) |
Fair value adjustments recognized in the consolidated statement of comprehensive income | 3 |
Purchases fair value measurement assets | 17 | 28
Disposals fair value measurement assets | (61) | (30)
Reclassification fair value measurement assets | 31 |
Fair value measurement, carrying value, level 3, at end of period | 366 | 233
Total fair value gains and (losses) recognized in the consolidated income statement for assets and liabilities held at period end | 143 | 12
Long term financial investments [member] |  |
Disclosure of derivative financial instruments [line items] |  |
Fair value measurement, carrying value, level 3, at beginning of period | 581 | 488
Fair value gains and other adjustments including from divestments recognized in the consolidated income statement | 34 | 6
Fair value losses (including impairments and amortizations) and other adjustments recognized in the consolidated income statement | (39) |
Fair value adjustments recognized in the consolidated statement of comprehensive income | 33 | (6)
Purchases fair value measurement assets | 123 | 229
Disposals fair value measurement assets | (109) | (53)
Reclassification fair value measurement assets | (163) | (64)
Fair value measurement, carrying value, level 3, at end of period | 460 | 581
Total fair value gains and (losses) recognized in the consolidated income statement for assets and liabilities held at period end | (5) | 6
Contingent consideration receivables [member] |  |
Disclosure of derivative financial instruments [line items] |  |
Fair value measurement, carrying value, level 3, at beginning of period | 399 | 396
Fair value gains and other adjustments including from divestments recognized in the consolidated income statement | 173 | 35
Fair value adjustments recognized in the consolidated statement of comprehensive income | 40 |
Purchases fair value measurement assets | 43 |
Cash receipts and payments fair value measurement assets | (30) | (32)
Fair value measurement, carrying value, level 3, at end of period | 625 | 399
Total fair value gains and (losses) recognized in the consolidated income statement for assets and liabilities held at period end | 173 | 35
Contingent consideration payables [member] |  |
Disclosure of derivative financial instruments [line items] |  |
Fair value measurement, carrying value, level 3, at beginning of period | (1,036) | (907)
Fair value gains and other adjustments including from divestments recognized in the consolidated income statement | 206 | 195
Fair value losses (including impairments and amortizations) and other adjustments recognized in the consolidated income statement | (90) | (89)
Fair value adjustments recognized in the consolidated statement of comprehensive income | (62) |
Purchases fair value measurement assets | (123) | (401)
Cash receipts and payments fair value measurement assets | 63 | 3
Reclassification fair value measurement assets | (4) |
Fair value measurement, carrying value, level 3, at end of period | (1,046) | (1,036)
Total fair value gains and (losses) recognized in the consolidated income statement for assets and liabilities held at period end | 116 | 106
Other financial liabilities [member] |  |
Disclosure of derivative financial instruments [line items] |  |
Fair value measurement, carrying value, level 3, at beginning of period | (29) | (10)
Fair value gains and other adjustments including from divestments recognized in the consolidated income statement |  | 1
Fair value losses (including impairments and amortizations) and other adjustments recognized in the consolidated income statement | (3) | (48)
Fair value adjustments recognized in the consolidated statement of comprehensive income | (2) |
Purchases fair value measurement assets |  | (5)
Cash receipts and payments fair value measurement assets | 11 | 33
Fair value measurement, carrying value, level 3, at end of period | (23) | (29)
Total fair value gains and (losses) recognized in the consolidated income statement for assets and liabilities held at period end | $ (3) | (47)
Discontinued operations [member] | Fund investments [member] |  |
Disclosure of derivative financial instruments [line items] |  |
Fair value measurement, carrying value, level 3, at beginning of period |  | (28)
Discontinued operations [member] | Long term financial investments [member] |  |
Disclosure of derivative financial instruments [line items] |  |
Fair value measurement, carrying value, level 3, at beginning of period |  | (19)
Discontinued operations [member] | Contingent consideration payables [member] |  |
Disclosure of derivative financial instruments [line items] |  |
Fair value measurement, carrying value, level 3, at beginning of period |  | $ 163

X
- Definition The amount of non-current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -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 + Details
Name: | ifrs-full_OtherNoncurrentNonfinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

X
- References No definition available. + Details
Name: | nvs_DisclosureOfDerivativeFinancialInstrumentsLineItems
Namespace Prefix: | nvs_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition This amount can be a debit or a credit as the table discloses the fair value gain and loses on assets and liabilities. + References No definition available. + Details
Name: | nvs_FairValueAdjustmentsRecognizedInTheConsolidatedStatementOfComprehensiveIncome
Namespace Prefix: | nvs_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition This amount can be a debit or a credit as the table discloses the fair value gain and loses on assets and liabilities. + References No definition available. + Details
Name: | nvs_FairValueGainsAndLossesRecognizedInTheConsolidatedIncomeStatementForAssetsAndLiabilitiesHeld
Namespace Prefix: | nvs_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | instant

X
- References No definition available. + Details
Name: | nvs_FinancialInstrumentsCarryingValueLevel3
Namespace Prefix: | nvs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

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

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

X
- Definition This is a reclassification that can be debit or credit. + References No definition available. + Details
Name: | nvs_ReclassificationFairValueMeasurementAssets
Namespace Prefix: | nvs_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis=ifrs-full_AssetsAndLiabilitiesClassifiedAsHeldForSaleMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | nvs_GroupsOfFinancialAssetsLiabilitiesAxis=nvs_AssociatedCompaniesAtFairValueThroughProfitAndLossMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | nvs_GroupsOfFinancialAssetsLiabilitiesAxis=nvs_FundInvestmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | nvs_GroupsOfFinancialAssetsLiabilitiesAxis=nvs_LongTermFinancialInvestmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | nvs_GroupsOfFinancialAssetsLiabilitiesAxis=nvs_ContingentConsiderationReceivablesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | nvs_GroupsOfFinancialAssetsLiabilitiesAxis=nvs_ContingentConsiderationPayablesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | nvs_GroupsOfFinancialAssetsLiabilitiesAxis=nvs_OtherFinancialLiabilitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ContinuingAndDiscontinuedOperationsAxis=ifrs-full_DiscontinuedOperationsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |