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Changes in consolidated statements of comprehensive income (Tables) | 12 Months Ended
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Dec. 31, 2022
Comprehensive income [abstract] |
Comprehensive income |
(USD millions) |  | Note |  | Fair value adjustments on financial instruments |  | Actuarial gains/(losses) from defined benefit plans |  | Cumulative currency translation effects |  | Total value adjustments attributable to Novartis AG shareholders |  | Non- controlling interest |  | Total value adjustments |
Value adjustments at December 31, 2019 |  |  |  | 120 |  | -5 919 |  | 1 142 |  | -4 657 |  | -29 |  | -4 686 |
Fair value adjustments on equity securities, net of taxes of USD -36 million 1 |  |  |  | 250 |  |  |  |  |  | 250 |  |  |  | 250 |
Net investment hedge |  |  |  |  |  |  |  | -201 |  | -201 |  |  |  | -201 |
Defined benefit plans, net of taxes of USD -3 million |  |  |  |  |  | 145 |  |  |  | 145 |  | -2 |  | 143 |
Currency translation effects, net of taxes of USD 10 million |  | 8.1 |  |  |  |  |  | 3 193 |  | 3 193 |  | 1 |  | 3 194 |
Total value adjustments in 2020 |  |  |  | 250 |  | 145 |  | 2 992 |  | 3 387 |  | -1 |  | 3 386 |
Fair value adjustments on equity securities sold, reclassified to retained earnings |  |  |  | -150 |  |  |  |  |  | -150 |  |  |  | -150 |
Value adjustments related to divestments |  |  |  |  |  | 2 |  |  |  | 2 |  |  |  | 2 |
Impact of change in ownership of consolidated entities |  |  |  |  |  | -1 |  |  |  | -1 |  | 1 |  |  |
Value adjustments at December 31, 2020 |  |  |  | 220 |  | -5 773 |  | 4 134 |  | -1 419 |  | -29 |  | -1 448 |
Fair value adjustments on equity securities, net of taxes of USD -44 million 1 |  |  |  | 194 |  |  |  |  |  | 194 |  |  |  | 194 |
Net investment hedge, net of taxes of USD 33 million |  |  |  |  |  |  |  | 216 |  | 216 |  |  |  | 216 |
Defined benefit plans, net of taxes of USD -323 million |  |  |  |  |  | 1 808 |  |  |  | 1 808 |  | 1 |  | 1 809 |
Currency translation effects, net of taxes of USD 17 million |  | 8.1 |  |  |  |  |  | -4 757 |  | -4 757 |  | -5 |  | -4 762 |
Total value adjustments in 2021 |  |  |  | 194 |  | 1 808 |  | -4 541 |  | -2 539 |  | -4 |  | -2 543 |
Fair value adjustments on equity securities sold, reclassified to retained earnings net of taxes of USD 48 million |  |  |  | -164 |  |  |  |  |  | -164 |  |  |  | -164 |
Value adjustments related to divestments |  |  |  | -62 |  | -3 |  |  |  | -65 |  |  |  | -65 |
Value adjustments at December 31, 2021 |  |  |  | 188 |  | -3 968 |  | -407 |  | -4 187 |  | -33 |  | -4 220 |
Fair value adjustments on equity securities, net of taxes of USD 81 million 1 |  |  |  | -382 |  |  |  |  |  | -382 |  |  |  | -382 |
Net investment hedge, net of taxes of USD -30 million |  |  |  |  |  |  |  | 91 |  | 91 |  |  |  | 91 |
Defined benefit plans, net of taxes of USD -104 million |  |  |  |  |  | -104 |  |  |  | -104 |  | 1 |  | -103 |
Currency translation effects, net of taxes of USD 18 million |  | 8.1 |  |  |  |  |  | -444 |  | -444 |  | -6 |  | -450 |
Total value adjustments in 2022 |  |  |  | -382 |  | -104 |  | -353 |  | -839 |  | -5 |  | -844 |
Fair value adjustments on equity securities sold, reclassified to retained earnings net of taxes of nil |  |  |  | -4 |  |  |  |  |  | -4 |  |  |  | -4 |
Value adjustments related to divestments, net of taxes of USD -4 million |  |  |  |  |  | 34 |  |  |  | 34 |  |  |  | 34 |
Value adjustments at December 31, 2022 |  |  |  | -198 |  | -4 038 |  | -760 |  | -4 996 |  | -38 |  | -5 034 |
1 Includes fair value adjustments on equity securities designated as financial assets valued at fair value through other comprehensive income with no subsequent recycling into the consolidated income statement

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