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Significant transactions (Tables)
 12 Months Ended
Dec. 31, 2020
Disclosure of significant transactions [abstract]  
Net gain at completion of spin-off


(USD millions)
April 8,

2019
Net assets derecognized  1
– 20 025
Derecognition of distribution liability
23 434
Difference between net assets and distribution liability
3 409
Recognition of Alcon Inc. shares obtained

through consolidated foundations


1 273
Currency translation gains recycled into

the consolidated income statement


123
Transaction costs recognized in the consolidated income statement
– 114
Gain on distribution of Alcon Inc. to Novartis AG shareholders
4 691
 1  See Note 30 for additional information.
Assets and liabilities of disposal group classified as held for sale


(USD millions)
December 31,

2019
Assets of disposal group classified as held for sale
Property, plant and equipment
169
Intangible assets other than goodwill
475
Deferred tax assets
11
Other non-current assets
2
Inventories
181
Other current assets
3
Total
841


(USD millions)
December 31,

2019
Liabilities of disposal group classified as held for sale
Deferred tax liabilities
2
Provisions and other non-current

liabilities


4
Provisions and other current liabilities
25
Total
31
There were no cumulative income or expenses included in the other comprehensive income relating to the disposal group.