XML 206 R133.htm IDEA: XBRL DOCUMENT
v3.22.4

Provisions and other current liabilities (Details) - USD ($) $ in Millions | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | --- | --- | ---
Disclosure of provisions and other current liabilities [abstract] |  |  |  |
Taxes other than income taxes | $ 836 | $ 619 |  |
Restructuring provisions | 1,131 | 345 |  |
Accrued expenses for goods and services received but not invoiced | 1,059 | 1,089 |  |
Accruals for royalties | 767 | 752 |  |
Accrued interests on financial debt | 116 | 127 |  |
Provisions for deductions from revenue | 6,732 | 6,481 | $ 6,256 | $ 5,595
Accruals for compensation and benefits including social security | 2,321 | 2,260 |  |
Environmental remediation liabilities | 53 | 49 | 167 |
Current deferred income other than current contract liabilities | 123 | 123 |  |
Provisions for product liabilities, governmental investigations and other legal matters | 548 | 56 | 306 |
Accrued share-based payments | 235 | 253 | 269 |
Contingent consideration | 131 | 119 |  |
Commitment for repurchase own shares |  | 2,809 | $ 1,800 |
Other payables | 743 | 588 |  |
Total provisions and other current liabilities | $ 14,795 | $ 15,670 |  |

X
- Definition The amount of accruals classified as current. [Refer: Accruals] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 78 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AccrualsClassifiedAsCurrent
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of current deferred income other than current contract liabilities. [Refer: Deferred income other than contract liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 78 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_CurrentDeferredIncomeOtherThanCurrentContractLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of current interest payable. [Refer: Interest payable] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_CurrentInterestPayable
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of current provision for refunds. [Refer: Refunds provision] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 37 -IssueDate 2022-03-24 -Section Example 4 Refunds policy -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=37&code=ifrs-tx-2022-en-r&doctype=Illustrative%20Examples&dita_xref=IAS37_IE_C_ex4__IAS37_IE_C_ex4_TI -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 37 -IssueDate 2022-03-24 -Paragraph 87 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=37&code=ifrs-tx-2022-en-r&anchor=para_87&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_CurrentRefundsProvision
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of liabilities arising from share-based payment transactions. Share-based payment transactions are transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2022-03-24 -Paragraph 51 -Subparagraph b -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2022-en-r&anchor=para_51_b_i&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_LiabilitiesFromSharebasedPaymentTransactions2011
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of 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 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_OtherCurrentNonfinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of current payables that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_OtherCurrentPayables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of accruals for employee benefits (other than termination benefits) that are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services. [Refer: Accruals classified as current] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 78 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ShorttermEmployeeBenefitsAccruals
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of current provision for restructuring. [Refer: Restructuring provision] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 37 -IssueDate 2022-03-24 -Paragraph 70 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=37&code=ifrs-tx-2022-en-r&anchor=para_70&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ShorttermRestructuringProvision
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

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

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

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

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

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

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