XML 183 R100.htm IDEA: XBRL DOCUMENT v3.20.4

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)

X

- Definition

The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2019-01-01
-Paragraph 81
-Subparagraph ab
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_ab&doctype=Standard
-URIDate 2019-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2019-01-01
-Paragraph 90
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_90&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of other comprehensive income, net of tax, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income]

+ References

Reference 1: 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

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2019-01-01
-Paragraph 7
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_7&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The amount of other comprehensive income, net of tax, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income]

+ References

Reference 1: 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

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2019-01-01
-Paragraph 7
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_7&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The amount of other comprehensive income, net of tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)]

+ References

Reference 1: 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

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2019-01-01
-Paragraph 7
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_7&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The amount of other comprehensive income, net of tax, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 39
-IssueDate 2019-01-01
-Paragraph 102
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=39&code=ifrs-tx-2019-en-r&anchor=para_102_a&doctype=Standard
-URIDate 2019-03-27

Reference 2: 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

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 9
-IssueDate 2019-01-01
-Paragraph 6.5.13
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=9&code=ifrs-tx-2019-en-r&anchor=para_6.5.13_a&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	nvs_ChangesInConsolidatedStatementsOfComprehensiveIncomeLineItems
Namespace Prefix:	nvs_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	nvs_CumulativeCurrencyTranslationLossesRecycledThroughtIncomeStatement
Namespace Prefix:	nvs_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
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_GainsLossesOnValueAdjustmentOnComprehensiveIncome
Namespace Prefix:	nvs_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	nvs_ImpactOfNewTaxLawIncomeTaxRelatingToDeferredTaxAssetsOnSwissPostRetirementPreviouslyRecognizedThroughOCI
Namespace Prefix:	nvs_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	nvs_OtherComprehensiveIncomeEquitySecuritiesNetOfTaxes
Namespace Prefix:	nvs_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	nvs_OtherComprehensiveIncomeNetOfTaxDebtSecurities
Namespace Prefix:	nvs_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	nvs_OtherComprehensiveIncomeNetOfTaxFinancialInstruments
Namespace Prefix:	nvs_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	nvs_ValueAdjustmentIncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl
Namespace Prefix:	nvs_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	nvs_ValueAdjustmentOnComprehensiveIncome
Namespace Prefix:	nvs_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Details

Name:	ifrs-full_ComponentsOfEquityAxis=nvs_FairValueAdjustmentsOnFinancialInstrumentsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

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

X

- Details

Name:	ifrs-full_RetrospectiveApplicationAndRetrospectiveRestatementAxis=nvs_IncreaseDecreaseDueToChangesInAccountingPolicyIFRS9Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ComponentsOfEquityAxis=nvs_FairValueAdjustmentsOnDebtSecuritiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ComponentsOfEquityAxis=nvs_FairValueAdjustmentsOnDeferredCashFlowHedgesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ComponentsOfEquityAxis=nvs_FairValueAdjustmentsOnEquitySecuritiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ComponentsOfEquityAxis=nvs_ActuarialLossesFromDefinedBenefitPlansMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ComponentsOfEquityAxis=nvs_CumulativeCurrencyTranslationEffectsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ComponentsOfEquityAxis=nvs_TotalValueAdjustmentsAttributableToNovartisShareholdersMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ComponentsOfEquityAxis=ifrs-full_NoncontrollingInterestsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ComponentsOfEquityAxis=nvs_TotalFairValueAdjustmentsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: