XML 159 R86.htm IDEA: XBRL DOCUMENT v3.22.4

Interest expense and other financial income and expense (Details 1) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Other financial income and expense [abstract]
Interest income	$ 379	$ 71	$ 91
Other financial income	19	12	18
Financial expense	(194)	(94)	(52)
Currency result, net	(184)	(69)	(135)
Total other financial income and expense	$ 20	$ (80)	$ (78)

X

- Definition

The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Financial instruments, class [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 21
-IssueDate 2022-03-24
-Paragraph 52
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=21&code=ifrs-tx-2022-en-r&anchor=para_52_a&doctype=Standard
-URIDate 2022-03-24

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2022-03-24
-Paragraph 35
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_35&doctype=Standard
-URIDate 2022-03-24

+ Details

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

X

- Definition

The amount of finance costs that the entity does not separately disclose in the same statement or note. [Refer: Finance costs]

+ 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_OtherFinanceCost
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of finance income or cost that the entity does not separately disclose in the same statement or note. [Refer: Finance income (cost)]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2022-03-24
-Paragraph 85
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_85&doctype=Standard
-URIDate 2022-03-24

+ Details

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

X

- Definition

The amount of dividends recognised as income. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.

+ 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_RevenueFromDividends
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The amount of income arising from interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2022-03-24
-Paragraph 23
-Subparagraph c
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_23_c&doctype=Standard
-URIDate 2022-03-24

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2022-03-24
-Paragraph 28
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_28_e&doctype=Standard
-URIDate 2022-03-24

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2022-03-24
-Paragraph B13
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B13_e&doctype=Appendix&subtype=B
-URIDate 2022-03-24

Reference 4: 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_RevenueFromInterest
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- References

No definition available.

+ Details

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