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Post-employment benefits for employees (Details 2) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021
Amounts recognized in the consolidated balance sheet [abstract] |  |
Prepaid benefit cost | $ 491 | $ 1,415
Pension plans |  |
Defined benefit plan, change in net liability [roll forward] |  |
Net liability at beginning of period | (1,225) | (3,336)
Current service cost | (348) | (415)
Net interest expense | (31) | (47)
Administrative expenses | (23) | (24)
Past service cost and settlements | 39 | (70)
Remeasurements | 2,400 | 2,071
Currency translation effects | 35 | 145
Novartis Group contributions | 424 | 490
Effect of acquisitions, divestments or transfers | 1 | (23)
Change in limitation on recognition of fund surplus | (2,504) | (16)
Net liability at end of period | (1,232) | (1,225)
Amounts recognized in the consolidated balance sheet [abstract] |  |
Prepaid benefit cost | 491 | 1,415
Accrued benefit liability | (1,723) | (2,640)
Other post-employment benefit plans |  |
Defined benefit plan, change in net liability [roll forward] |  |
Net liability at beginning of period | (487) | (543)
Current service cost | (12) | (11)
Net interest expense | (15) | (14)
Past service cost and settlements | (1) | 3
Remeasurements | 110 | 70
Currency translation effects | 2 | 1
Novartis Group contributions | 41 | 7
Net liability at end of period | (362) | (487)
Amounts recognized in the consolidated balance sheet [abstract] |  |
Accrued benefit liability | $ (362) | $ (487)

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- Definition The decrease (increase) in net defined benefit liability (asset) resulting from contributions to a defined benefit plan by the employer. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 141 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_141_f&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 141 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_141_a&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Interest income (expense); Net defined benefit liability (asset); Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 141 -Subparagraph c -Clause iv -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_141_c_iv&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from the remeasurement of that net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 141 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_141_c&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from administration costs in the current period, that are not reflected in return on plan assets. [Refer: Administrative expenses; Net defined benefit liability (asset)] [Contrast: Administration costs not reflected in return on plan assets, defined benefit plans; Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 141 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_141&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from changes in foreign exchange rates. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 141 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_141_e&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 141 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_141_b&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 140 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_140_a&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 141 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_141_d&doctype=Standard -URIDate 2022-03-24 + Details
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