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Acquisitions of businesses | 12 Months Ended
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Dec. 31, 2022
Disclosure of acquisition of businesses [abstract] |
Acquisition of businesses | 24. Acquisitions of businesses Fair value of assets and liabilities arising from acquisitions of businesses:
(USD millions) |  | 2022 |  | 2021 |  | 2020 |
Property, plant and equipment |  | 13 |  |  |  | 26 |
Right-of-use assets |  | 12 |  |  |  | 32 |
Currently marketed products |  |  |  | 292 |  | 196 |
Acquired research and development |  | 1 209 |  | 262 |  | 8 600 |
Other intangible assets |  |  |  | 98 |  | 218 |
Deferred tax assets |  | 56 |  | 28 |  | 476 |
Non-current financial and other assets |  |  |  |  |  | 49 |
Inventories |  |  |  |  |  | 84 |
Trade receivables and financial and other current assets |  | 5 |  | 1 |  | 109 |
Cash and cash equivalents |  | 89 |  | 10 |  | 76 |
Deferred tax liabilities |  | -300 |  | -74 |  | -1 977 |
Current and non-current financial debts |  |  |  | -1 |  | -32 |
Current and non-current lease liabilities |  | -12 |  |  |  | -44 |
Trade payables and other liabilities |  | -67 |  | -4 |  | -144 |
Net identifiable assets acquired |  | 1 005 |  | 612 |  | 7 669 |
Acquired cash and cash equivalents |  | -89 |  | -10 |  | -76 |
Non-controlling interests |  |  |  | -105 |  |  |
Goodwill |  | 161 |  | 238 |  | 2 580 |
Net assets recognized as a result of acquisitions of businesses |  | 1 077 |  | 735 |  | 10 173 |
Note 2 details significant acquisitions of businesses, specifically of Gyroscope in 2022, the cephalosporin antibiotics business from GSK in 2021; and of the The Medicines Company and the Japanese business of AGI in 2020. The goodwill arising out of these acquisitions is attributable to the buyer-specific synergies, the assembled workforce, and the accounting for deferred tax liabilities on the acquired assets. In 2022, no goodwill (2021: USD 107 million; 2020: USD 74 million) is tax deductible.

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- Definition The entire disclosure for business combinations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2022-03-24 -Section Disclosures -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IFRS03_g59-63__IFRS03_g59-63_TI -URIDate 2022-03-24 + Details
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