XML 164 R91.htm IDEA: XBRL DOCUMENT v3.22.4

Changes in consolidated statements of comprehensive income (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Changes in consolidated statements of comprehensive income [line items]
Net investment hedge	$ 91	$ 216	$ (201)
Net actuarial gains/losses from defined benefit plans, net of taxes	(103)	1,809	143
Currency translation effects	(450)	(4,762)	3,194
Income tax relating to components of other comprehensive income	(43)	(317)
Fair value adjustments on financial instruments [member]
Changes in consolidated statements of comprehensive income [line items]
Value adjustments on comprehensive income at beginning of period	188	220	120
Total value adjustments	(382)	194	250
Fair value adjustments related to divestments		(62)
Value adjustments on comprehensive income at end of period	(198)	188	220
Fair value adjustments on equity securities
Changes in consolidated statements of comprehensive income [line items]
Fair value adjustments on equity securities, net of taxes	(382)	194	250
Fair value adjustments on equity securities sold, reclassified to retained earnings	(4)	(164)	(150)
Income tax relating to components of other comprehensive income	81	(44)	(36)
Fair value adjustments on equity securities sold
Changes in consolidated statements of comprehensive income [line items]
Income tax relating to components of other comprehensive income	0	48
Value adjustments related to divestments
Changes in consolidated statements of comprehensive income [line items]
Income tax relating to components of other comprehensive income	(4)
Net investment hedge
Changes in consolidated statements of comprehensive income [line items]
Income tax relating to components of other comprehensive income	(30)	33
Actuarial gains/losses from defined benefit plans
Changes in consolidated statements of comprehensive income [line items]
Value adjustments on comprehensive income at beginning of period	(3,968)	(5,773)	(5,919)
Net actuarial gains/losses from defined benefit plans, net of taxes	(104)	1,808	145
Total value adjustments	(104)	1,808	145
Fair value adjustments related to divestments	34	(3)	2
Impact of change in ownership of consolidated entities			(1)
Value adjustments on comprehensive income at end of period	(4,038)	(3,968)	(5,773)
Income tax relating to components of other comprehensive income	(104)	(323)	(3)
Cumulative currency translation effects
Changes in consolidated statements of comprehensive income [line items]
Value adjustments on comprehensive income at beginning of period	(407)	4,134	1,142
Net investment hedge	91	216	(201)
Currency translation effects	(444)	(4,757)	3,193
Total value adjustments	(353)	(4,541)	2,992
Value adjustments on comprehensive income at end of period	(760)	(407)	4,134
Income tax relating to components of other comprehensive income	18	17	10
Cumulative currency translation gains/losses recycled through income statement	13	3,200	0
Total value adjustments
Changes in consolidated statements of comprehensive income [line items]
Value adjustments on comprehensive income at beginning of period	(4,187)	(1,419)	(4,657)
Fair value adjustments on equity securities, net of taxes	(382)	194	250
Net investment hedge	91	216	(201)
Net actuarial gains/losses from defined benefit plans, net of taxes	(104)	1,808	145
Currency translation effects	(444)	(4,757)	3,193
Total value adjustments	(839)	(2,539)	3,387
Fair value adjustments on equity securities sold, reclassified to retained earnings	(4)	(164)	(150)
Fair value adjustments related to divestments	34	(65)	2
Impact of change in ownership of consolidated entities			(1)
Value adjustments on comprehensive income at end of period	(4,996)	(4,187)	(1,419)
Non-controlling interests [member]
Changes in consolidated statements of comprehensive income [line items]
Value adjustments on comprehensive income at beginning of period	(33)	(29)	(29)
Net actuarial gains/losses from defined benefit plans, net of taxes	1	1	(2)
Currency translation effects	(6)	(5)	1
Total value adjustments	(5)	(4)	(1)
Impact of change in ownership of consolidated entities			1
Value adjustments on comprehensive income at end of period	(38)	(33)	(29)
Total fair value adjustments [member]
Changes in consolidated statements of comprehensive income [line items]
Value adjustments on comprehensive income at beginning of period	(4,220)	(1,448)	(4,686)
Fair value adjustments on equity securities, net of taxes	(382)	194	250
Net investment hedge	91	216	(201)
Net actuarial gains/losses from defined benefit plans, net of taxes	(103)	1,809	143
Currency translation effects	(450)	(4,762)	3,194
Total value adjustments	(844)	(2,543)	3,386
Fair value adjustments on equity securities sold, reclassified to retained earnings	(4)	(164)	(150)
Fair value adjustments related to divestments	34	(65)	2
Value adjustments on comprehensive income at end of period	$ (5,034)	$ (4,220)	$ (1,448)

X

- Definition

The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2022-03-24
-Paragraph 81
-Subparagraph ab
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_ab&doctype=Standard
-URIDate 2022-03-24

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2022-03-24
-Paragraph 90
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_90&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of other comprehensive income, net of tax, after reclassification adjustments, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2022-03-24
-Paragraph 91
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_91_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 7
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_7&doctype=Standard
-URIDate 2022-03-24

+ Details

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

X

- Definition

The amount of other comprehensive income, net of tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 19
-IssueDate 2022-03-24
-Paragraph 135
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_135_b&doctype=Standard
-URIDate 2022-03-24

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2022-03-24
-Paragraph 91
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_91_a&doctype=Standard
-URIDate 2022-03-24

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2022-03-24
-Paragraph 7
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_7&doctype=Standard
-URIDate 2022-03-24

+ Details

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

X

- Definition

The amount of other comprehensive income, net of tax, after reclassification adjustments, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 39
-IssueDate 2022-03-24
-Paragraph 102
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=39&code=ifrs-tx-2022-en-r&anchor=para_102_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 91
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_91_a&doctype=Standard
-URIDate 2022-03-24

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 9
-IssueDate 2022-03-24
-Paragraph 6.5.13
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=9&code=ifrs-tx-2022-en-r&anchor=para_6.5.13_a&doctype=Standard
-URIDate 2022-03-24

+ Details

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

X

- References

No definition available.

+ Details

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

X

- References

No definition available.

+ Details

Name:	nvs_CumulativeCurrencyTranslationLossesRecycledThroughtIncomeStatement
Namespace Prefix:	nvs_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	nvs_FairValueAdjustmentsOnFinancialAssetsSold
Namespace Prefix:	nvs_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	nvs_FairValueAdjustmentsRelatedToDivestments
Namespace Prefix:	nvs_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	nvs_GainsLossesOnValueAdjustmentOnComprehensiveIncome
Namespace Prefix:	nvs_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	nvs_OtherComprehensiveIncomeEquitySecuritiesNetOfTaxes
Namespace Prefix:	nvs_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	nvs_ValueAdjustmentIncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl
Namespace Prefix:	nvs_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	nvs_ValueAdjustmentOnComprehensiveIncome
Namespace Prefix:	nvs_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Details

Name:	ifrs-full_ComponentsOfEquityAxis=nvs_FairValueAdjustmentsOnFinancialInstrumentsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ComponentsOfEquityAxis=nvs_FairValueAdjustmentsOnEquitySecuritiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ComponentsOfEquityAxis=nvs_FairValueAdjustmentsOnEquitySecuritiesSoldMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ComponentsOfEquityAxis=nvs_ValueAdjustmentsRelatedToDivestmentsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ComponentsOfEquityAxis=nvs_NetInvestmentHedgeMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ComponentsOfEquityAxis=nvs_ActuarialLossesFromDefinedBenefitPlansMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ComponentsOfEquityAxis=nvs_CumulativeCurrencyTranslationEffectsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ComponentsOfEquityAxis=nvs_TotalValueAdjustmentsAttributableToNovartisShareholdersMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ComponentsOfEquityAxis=ifrs-full_NoncontrollingInterestsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ComponentsOfEquityAxis=nvs_TotalFairValueAdjustmentsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: