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v3.23.1

Post-employment benefits for employees (Details 1) - USD ($) $ in Millions | 12 Months Ended |
--- | --- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Pension plans |  |  |
Defined benefit plan, change in benefit obligation [roll forward] |  |  |
Benefit obligation at beginning of period | $ 23,583 | $ 25,602 |
Current service cost | 348 | 415 |
Interest cost | 249 | 151 |
Past service cost and settlements | (40) | 63 |
Administrative expenses | 23 | 24 |
Remeasurement losses/(gains) arising from changes in financial assumptions | (5,046) | (713) |
Remeasurement (gains) arising from changes in demographic assumptions | (53) | (377) |
Experience-related remeasurement losses/(gains) | 199 | 531 |
Currency translation effects | (650) | (865) |
Benefit payments | (1,253) | (1,450) |
Contributions of associates | 174 | 179 |
Effect of acquisitions, divestments or transfers | (1) | 23 |
Benefit obligation at end of period | 17,533 | 23,583 |
Defined benefit plan, change in fair value of plan assets [roll forward] |  |  |
Fair value of plan assets at beginning of period | 22,420 | 22,317 |
Interest income | 220 | 105 |
Return on plan assets excluding interest income | (2,500) | 1,512 |
Currency translation effects | (539) | (726) |
Novartis Group contributions | 424 | 490 |
Contributions of associates | 174 | 179 |
Settlements | (1) | (7) |
Benefit payments | (1,253) | (1,450) |
Fair value of plan assets at end of period | 18,945 | 22,420 |
Funded status | 1,412 | (1,163) |
Defined benefit plan, change in limitation on recognition of fund surplus [roll forward] |  |  |
Limitation on recognition of fund surplus at beginning of period | (62) | (51) |
Change in limitation on recognition of fund surplus | (2,504) | (16) |
Currency translation effects | (76) | 6 |
Interest income on limitation of fund surplus | (2) | (1) |
Limitation on recognition of fund surplus at end of period | (2,644) | (62) |
Net liability in the balance sheet at end of period | (1,232) | (1,225) | $ (3,336)
Pension plans | Switzerland |  |  |
Defined benefit plan, change in benefit obligation [roll forward] |  |  |
Benefit obligation at beginning of period | 15,268 |  |
Benefit obligation at end of period | 11,824 | 15,268 |
Defined benefit plan, change in fair value of plan assets [roll forward] |  |  |
Fair value of plan assets at beginning of period | 16,436 |  |
Fair value of plan assets at end of period | 14,701 | 16,436 |
Funded status | 2,877 | 1,168 |
Defined benefit plan, change in limitation on recognition of fund surplus [roll forward] |  |  |
Limitation on recognition of fund surplus at end of period | 2,587 |  |
Other post-employment benefit plans |  |  |
Defined benefit plan, change in benefit obligation [roll forward] |  |  |
Benefit obligation at beginning of period | 560 | 632 |
Current service cost | 12 | 11 |
Interest cost | 17 | 16 |
Past service cost and settlements | 1 | (3) |
Remeasurement losses/(gains) arising from changes in financial assumptions | (94) | (20) |
Remeasurement (gains) arising from changes in demographic assumptions |  | 4 |
Experience-related remeasurement losses/(gains) | (28) | (47) |
Currency translation effects | (2) | (1) |
Benefit payments | (44) | (32) |
Benefit obligation at end of period | 422 | 560 |
Defined benefit plan, change in fair value of plan assets [roll forward] |  |  |
Fair value of plan assets at beginning of period | 73 | 89 |
Interest income | 2 | 2 |
Return on plan assets excluding interest income | (12) | 7 |
Novartis Group contributions | 41 | 7 |
Benefit payments | (44) | (32) |
Fair value of plan assets at end of period | 60 | 73 |
Funded status | (362) | (487) |
Defined benefit plan, change in limitation on recognition of fund surplus [roll forward] |  |  |
Net liability in the balance sheet at end of period | $ (362) | $ (487) | $ (543)

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- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [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 -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_141_c_ii&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [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 -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_141_c_iii&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -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 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 decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan by plan participants. [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 present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer: Plan assets, at fair value] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 57 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_57_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 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 decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan. [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 g -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_141_g&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benefit fund and qualifying insurance policies. [Refer: At fair value [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 57 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_57_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 return on plan assets, excluding amounts included in interest income or expense. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]; 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 i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_141_c_i&doctype=Standard -URIDate 2022-03-24 + Details
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