Alcon (ALC) 20-F 23 Feb 21 2020 FY Annual report (foreign) Financial data

Cover Page

Cover Page	12 Months Ended
	Dec. 31, 2020shares
Document Information [Line Items]
Document Type	20-F
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Entity File Number	001-31269
Entity Registrant Name	Alcon Inc.
Entity Incorporation, State or Country Code	V8
Entity Address, Address Line One	Rue Louis-d'Affry 6
Entity Address, Postal Zip Code	1701
Entity Address, City or Town	Fribourg
Entity Address, Country	CH
Contact Personnel Fax Number	41 58 911 32 22
Title of 12(b) Security	Ordinary Shares, nominal value CHF 0.04 per share
Trading Symbol	ALC
Security Exchange Name	NYSE
Entity Common Stock, Shares Outstanding	489,219,355
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Accounting Standard	International Financial Reporting Standards
Entity Shell Company	false
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020
Document Period End Date	Dec. 31, 2020
Entity Central Index Key	0001167379
Business Contact [member]
Document Information [Line Items]
Contact Personnel Name	Royce Bedward
Entity Address, Address Line One	Chemin de Blandonnet 8
Entity Address, Postal Zip Code	1214
Entity Address, Address Line Two	Vernier
Entity Address, City or Town	Geneva
Entity Address, Country	CH
City Area Code	58
Local Phone Number	911 20 00

Consolidated income statement

Consolidated income statement - USD ($) shares in Millions, $ in Millions		12 Months Ended
		Dec. 31, 2020		Dec. 31, 2019	Dec. 31, 2018
Profit or loss [abstract]
Net sales to third parties		$ 6,763		$ 7,362	$ 7,149
Sales to former parent		0		0	4
Other revenues		70		146	0
Net sales and other revenues		6,833		7,508	7,153
Cost of net sales		(3,830)		(3,719)	(3,961)
Cost of other revenues		(63)		(127)	0
Gross profit		2,940		3,662	3,192
Selling, general & administration		(2,694)		(2,847)	(2,801)
Research & development		(673)		(656)	(587)
Other income		235		55	47
Other expense		(290)		(401)	(99)
Operating (loss)		(482)		(187)	(248)
Interest expense		(124)		(113)	(24)
Other financial income & expense		(29)		(32)	(28)
(Loss) before taxes		(635)		(332)	(300)
Taxes		104		(324)	73
Net (loss)	[1]	$ (531)		$ (656)	$ (227)
(Loss) per share ($)
Basic earnings per share (in dollars per share)		$ (1.09)		$ (1.34)	$ (0.46)
Diluted earnings per share (in dollars per share)		$ (1.09)		$ (1.34)	$ (0.46)
Weighted average number of shares outstanding
Weighted average number of shares outstanding - Basic (in shares)		489	[2]	488.2	488.2	[2]
Weighted average number of shares outstanding - Diluted (in shares)	[2]	489		488.2	488.2
[1]	For periods prior to the Spin-off "Former parent net investment" and "Equity" were presented as "Retained earnings" and "Invested capital", respectively, and were renamed upon the execution of the Spin-off.
[2]	For periods prior to the Spin-off, the denominator for basic and diluted (loss) per share was calculated using 488.2 million shares of common stock distributed in the Spin-off.

Consolidated income statement (

Consolidated income statement (parenthetical) - shares shares in Millions	12 Months Ended
	Dec. 31, 2020		Dec. 31, 2019	Dec. 31, 2018
Profit or loss [abstract]
Weighted average number of shares outstanding (in shares)	489	[1]	488.2	488.2	[1]
[1]	For periods prior to the Spin-off, the denominator for basic and diluted (loss) per share was calculated using 488.2 million shares of common stock distributed in the Spin-off.

Consolidated statement of compr

Consolidated statement of comprehensive (loss) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Statement of comprehensive income [abstract]
Net (loss)	[1]	$ (531)	$ (656)	$ (227)
Other comprehensive income to be eventually recycled into the consolidated income statement:
Currency translation effects		19	(4)	(58)
Total of items to eventually recycle		19	(4)	(58)
Other comprehensive income never to be recycled into the consolidated income statement:
Actuarial (losses)/gains from defined benefit plans, net of taxes	[2]	(14)	(55)	8
Fair value adjustments on equity securities, net of taxes	[3]	(7)	(2)	(23)
Total of items never to be recycled		(21)	(57)	(15)
Total comprehensive (loss)	[1]	$ (533)	$ (717)	$ (300)
[1]	For periods prior to the Spin-off "Former parent net investment" and "Equity" were presented as "Retained earnings" and "Invested capital", respectively, and were renamed upon the execution of the Spin-off.
[2]	Amounts are net of tax benefits of $13 million and $11 million in 2020 and 2019, respectively, and net of tax expense of $2 million in 2018.
[3]	Amounts are net of tax benefits of $3 million and $5 million in 2020 and 2019, respectively. No taxes were recorded in 2018.

Consolidated statement of com_2

Consolidated statement of comprehensive (loss)/income (parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Statement of comprehensive income [abstract]
Actuarial (losses)/gains from defined benefit plans, tax expense (benefit)	$ (13,000,000)	$ (11,000,000)	$ 2,000,000
Fair value adjustments on equity securities, tax expense (benefit)	$ (3,000,000)	$ 5,000,000	$ 0

Consolidated balance sheet

Consolidated balance sheet SFr in Millions, $ in Millions		Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Non-current assets
Property, plant & equipment		$ 3,425	$ 3,113
Right-of-use assets		358	324
Goodwill		8,905	8,905
Intangible assets other than goodwill		9,097	10,231
Deferred tax assets		399	354
Financial assets		218	307
Other non-current assets		211	185
Total non-current assets		22,613	23,419
Current assets
Inventories		1,644	1,505
Trade receivables		1,361	1,390
Income tax receivables		21	17
Cash and cash equivalents		1,557	822
Other current assets		404	502
Total current assets		4,987	4,236
Total assets		27,600	27,655
Equity
Share capital		20	20
Reserves		18,802	19,283
Total equity	[1]	18,822	19,303
Non-current liabilities
Financial debts		3,949	3,218
Lease liabilities		315	280
Deferred tax liabilities		1,196	1,386
Provisions & other non-current liabilities		1,060	1,168
Total non-current liabilities		6,520	6,052
Current liabilities
Trade payables		876	833
Financial debts		169	261
Lease liabilities		70	61
Current income tax liabilities		149	107
Provisions & other current liabilities		994	1,038
Total current liabilities		2,258	2,300
Total liabilities		8,778	8,352
Total equity and liabilities		$ 27,600	$ 27,655
[1]	For periods prior to the Spin-off "Former parent net investment" and "Equity" were presented as "Retained earnings" and "Invested capital", respectively, and were renamed upon the execution of the Spin-off.

Consolidated statement of chang

Consolidated statement of changes in equity - USD ($) $ in Millions		Total		Share capital [member]	Other reserves [member]		Former parent net investment [member]		Fair value adjustments on marketable securities [member]	Fair value adjustments on equity securities [member]	Actuarial losses/gain from defined benefit plans [member]		Cumulative currency translation effects [member]	Total value adjustments [member]
Beginning balance (Previously stated [member]) at Dec. 31, 2017		$ 23,029	[1]	$ 0	$ 0		$ 22,942	[1]	$ 25	$ 0	$ (25)		$ 87	$ 87	[2]
Beginning balance (Impact of change in accounting policies [member]) at Dec. 31, 2017	[3]	0	[1]				25	[1]	(25)					(25)	[2]
Beginning balance at Dec. 31, 2017		23,029	[1]	0	0		22,967	[1]	0	0	(25)		87	62	[2]
Net (loss)	[1]	(227)					(227)
Other comprehensive (loss)		(73)	[1]							(23)	8		(58)	(73)	[2]
Total comprehensive (loss)		(300)	[1]				(227)	[1]		(23)	8		(58)	(73)	[2]
Movements of financing provided to former parent, net	[1]	(119)					(119)
Other transactions with former parent	[1]	27					27
Other movements	[1],[4]	2					2
Total other movements	[1]	(90)					(90)
Ending balance at Dec. 31, 2018		22,639	[1]	0	0		22,650	[1]	0	(23)	(17)		29	(11)	[2]
Net (loss)		(656)	[1]		(547)		(109)	[1]
Other comprehensive (loss)		(61)	[1]							(2)	(55)		(4)	(61)	[2]
Total comprehensive (loss)		(717)	[1]		(547)		(109)	[1]		(2)	(55)		(4)	(61)	[2]
Movements of financing provided to former parent, net	[1]	(2,658)					(2,658)
Other transactions with former parent	[1]	(46)					(46)
Reclassification of deferred equity-compensation	[1]	(7)					(7)
Distribution by former parent of share capital		0	[1]	20	19,812		(19,832)	[1]
Equity-based compensation		87	[1]		87
Other movements	[4]	5	[1]		3		2	[1]
Total other movements		(2,619)	[1]	20	19,902		(22,541)	[1]
Ending balance at Dec. 31, 2019		19,303	[1]	20	19,355		0	[1]	0	(25)	(72)		25	(72)	[2]
Net (loss)		(531)	[1]		(531)
Other comprehensive (loss)		(2)	[1]							(7)	(14)		19	(2)	[2]
Total comprehensive (loss)		(533)	[1]		(531)					(7)	(14)		19	(2)	[2]
Equity-based compensation		70	[1]		70
Other movements		(18)	[1],[4]		5	[4]					(23)	[4]		(23)
Total other movements		52	[1]		75						(23)			(23)	[2]
Ending balance at Dec. 31, 2020		$ 18,822	[1]	$ 20	$ 18,899		$ 0	[1]	$ 0	$ (32)	$ (109)		$ 44	$ (97)	[2]
[1]	For periods prior to the Spin-off "Former parent net investment" and "Equity" were presented as "Retained earnings" and "Invested capital", respectively, and were renamed upon the execution of the Spin-off.
[2]	"Total value adjustments" are presented net of the corresponding tax effects.
[3]	The impact of change in accounting policies includes $25 million relating to IFRS 9 implementation and nil relating to IFRS 15 implementation
[4]	Activity includes hyperinflationary accounting (see Note 3 to the Consolidated Financial Statements) and an adjustment to actuarial (losses) for other post-employment benefit obligation assumption changes directly related to the Spin-off on April 9, 2019 but which was not recorded at that time.

Consolidated statement of cha_2

Consolidated statement of changes in equity (parenthetical)	Dec. 31, 2017USD ($)
Equity	$ 23,029,000,000	[1]
Increase (decrease) due to application of IFRS 9 [Member]
Equity	25,000,000
Increase (decrease) due to application of IFRS 15 [member]
Equity	$ 0
[1]	For periods prior to the Spin-off "Former parent net investment" and "Equity" were presented as "Retained earnings" and "Invested capital", respectively, and were renamed upon the execution of the Spin-off.

Consolidated statement of cash

Consolidated statement of cash flows - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Statement of cash flows [abstract]
Net (loss)	[1]	$ (531)	$ (656)	$ (227)
Adjustments to reconcile net (loss) to net cash flows from operating activities
Depreciation, amortization, impairments and fair value adjustments		1,626	1,456	1,622
Equity-based compensation expense		105	83	0
Non-cash change in provisions and other non-current liabilities		(106)	(4)	(10)
Losses on disposal and other adjustments on property, plant & equipment and other non-current assets, net		42	5	4
Interest expense		124	113	24
Other financial income & expense		29	32	28
Taxes		(104)	324	(73)
Interest received		5	7	1
Interest paid		(105)	(67)	(10)
Other financial payments		(5)	(18)	(29)
Taxes paid		(97)	(224)	(203)
Net cash flows before working capital changes and net payments out of provisions and other non-current liabilities		983	1,051	1,127
Net payments out of provisions and other cash movements in non-current liabilities		(115)	(83)	(67)
Change in net current assets and other operating cash flow items		(45)	(48)	80
Net cash flows from operating activities		823	920	1,140
Purchase of property, plant & equipment		(479)	(553)	(524)
Proceeds from sale of property, plant & equipment		6	0	0
Purchase of intangible assets		(88)	(123)	(188)
Purchase of financial assets		(11)	(59)	(57)
Proceeds from sales of financial assets		0	8	7
Purchase of other non-current assets		0	(1)	0
Acquisitions of businesses, net		0	(283)	(239)
Net cash flows used in investing activities		(572)	(1,011)	(1,001)
Movements of financing provided to former parent, net		0	(2,658)	(119)
Proceeds from non-current financial debts, net of issuance costs		744	3,724	0
Proceeds from Bridge Facility, net of issuance costs		0	1,495	0
Repayment of non-current financial debts		0	(509)	0
Repayment of Bridge Facility		0	(1,500)	0
Change in current financial debts		(139)	202	(6)
Lease payments		(69)	(52)	0
Change in other financial receivables from former parent		0	39	26
Change in other financial liabilities to former parent		0	(67)	21
Other financing cash flows		(70)	(15)	0
Net cash flows from/(used in) financing activities		466	659	(78)
Effect of exchange rate changes on cash and cash equivalents		18	27	(6)
Net change in cash and cash equivalents		735	595	55
Cash and cash equivalents at January 1		822	227	172
Cash and cash equivalents at December 31		$ 1,557	$ 822	$ 227
[1]	For periods prior to the Spin-off "Former parent net investment" and "Equity" were presented as "Retained earnings" and "Invested capital", respectively, and were renamed upon the execution of the Spin-off.

Description of business

Description of business	12 Months Ended
	Dec. 31, 2020
Corporate Information And Statement Of IFRS Compliance [Abstract]
Description of business	Description of business Alcon Inc. (the "Company") and the subsidiaries it controls (collectively "Alcon") is a leading eye care company. Alcon is a multinational company specializing in the research, development, manufacturing and marketing of a broad range of eye care products within two businesses: Surgical and Vision Care. Alcon is a stock corporation organized under the laws of Switzerland, domiciled in Fribourg, Switzerland, with global headquarters located in Geneva, Switzerland. On February 28, 2019, Novartis AG (“Novartis” or “Former Parent”) shareholders at their Annual General Meeting approved the proposed 100% spin-off of Alcon through the distribution of a dividend-in-kind of new Alcon shares to Novartis shareholders and Novartis ADR holders (the “Spin-off”), subject to completion of certain conditions precedent to the distribution. Amendment No. 6 to the Company's Registration Statement on Form 20-F filed with the Securities and Exchange Commission ("SEC") on March 22, 2019, ("2018 Form 20-F"), was declared effective by the SEC on that same day. On April 9, 2019, Novartis completed the Spin-off, which resulted in the Company becoming an independent, publicly-traded company. Each Novartis shareholder of record as of April 8, 2019 and each holder of Novartis’ ADR of record as of April 1, 2019 received one share of Alcon common stock for every five shares of Novartis common stock or Novartis ADR held. The shares of the Company are listed on the SIX Swiss Stock Exchange ("SIX") and on the New York Stock Exchange ("NYSE") under the symbol “ALC”. The Consolidated Financial Statements of Alcon are comprised of Consolidated Balance Sheet as of December 31, 2020 and 2019 and the Consolidated Income Statement, Consolidated Statement of Comprehensive Loss, Consolidated Statement of Changes in Equity and Consolidated Statement of Cash Flows for each of the years ended December 31, 2020, 2019 and 2018.

Basis of preparation

Basis of preparation	12 Months Ended
	Dec. 31, 2020
Corporate Information And Statement Of IFRS Compliance [Abstract]
Basis of preparation	Basis of preparation The accompanying Consolidated Financial Statements present our historical financial position, results of operations, comprehensive loss, and cash flows in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”), including the basis of preparation as described in this Note and with the accounting policies as described in Note 3 to these Consolidated Financial Statements. The preparation of Consolidated Financial Statements requires management to make certain estimates and assumptions, either at the balance sheet date or during the year that affect the reported amounts of assets and liabilities as well as revenues and expenses. Actual outcomes and results could differ from those estimates and assumptions. Relationship with Former Parent and affiliates prior to Spin-off The financial statements for periods prior to the Spin-off were prepared on a combined basis because the business of Alcon did not form a separate legal group until the Spin-off occurred. The information in the financial statements for periods prior to the Spin-off was derived from Novartis’ Consolidated Financial Statements and accounting records, which were prepared in accordance with IFRS. Through the date of the Spin-off, all revenues and expenses as well as assets and liabilities directly associated with Alcon have been included in the financial statements. For periods prior to the Spin-off, the financial statements also include allocations of certain expenses for services provided by Novartis to Alcon and allocations of related assets, liabilities, and the Former Parent’s invested capital, as applicable. The allocations were determined on a reasonable basis; however, the amounts are not necessarily representative of the amounts that would have been reflected in the financial statements had Alcon been an entity that operated independently of Novartis during the applicable periods. IFRS does not provide principles for the preparation of combined financial statements for carve-out financial statements, and accordingly in preparing the financial statements for periods prior to the Spin-off certain accounting and allocation conventions commonly used in practice for the preparation of carve-out financial statements were applied. The assets and liabilities included in the balance sheet prior to Spin-off were measured at the carrying amounts recorded in Novartis Group Consolidated Financial Statements. The financial statements for periods prior to the Spin-off include all Alcon subsidiaries and all Alcon business operated within Novartis Group subsidiaries over which Alcon has control, by applying the principles of IFRS 10, Consolidated Financial Statements . Alcon controls an entity when it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The financial statements for the periods prior to the Spin-off include the assets and liabilities within Novartis subsidiaries that were attributable to the Alcon business and excluded the assets and liabilities within Alcon subsidiaries not attributable to the Alcon business. In addition, the financial statements include, for the periods prior to the Spin-off, the assets, liabilities and results of operations of the ophthalmic over-the-counter products and a small portfolio of surgical diagnostics products that in connection with a Novartis Group business reorganization, effective as of January 1, 2018, were transferred to Alcon from the Innovative Medicines Division of Novartis. Certain Novartis manufacturing sites performed production services for both the Alcon and Innovative Medicines Divisions of Novartis Group ("multi-divisional manufacturing sites"). The financial statements, for periods prior to the Spin-off include the carrying value of the manufacturing sites where the majority of the production is attributable to Alcon and where such sites were transferred to Alcon in connection with the Spin-off. The inventory, sales and production costs of these multi-divisional manufacturing sites that were attributable to the products of the Alcon and Innovative Medicines Divisions of Novartis Group were accounted for and reported separately by the Alcon and Innovative Medicines Divisions of Novartis Group within Novartis Group accounting systems. The supply chains of the Alcon and Innovative Medicines Divisions of Novartis Group each managed separately the distribution of their respective products produced in these multi-divisional manufacturing sites. As a result, there was no requirement for inter-divisional trading arrangements between the Alcon and Innovative Medicines Divisions of Novartis Group for the products produced in these multi-divisional manufacturing sites. Manufacturing costs attributable to the Alcon business' products produced in these multi-divisional manufacturing sites were recognized in the financial statements for periods prior to the Spin-off at cost of production. For periods prior to the Spin-off, the financial statements include the attribution of certain assets and liabilities that were historically held at the Novartis corporate level that were specifically identifiable or attributable to Alcon on a standalone basis and were recognized on the pre-Spin-off balance sheet through retained earnings in invested capital. The most significant of which were defined benefit plans, current and deferred income taxes, financial debts, financial investments and the Alcon brand name. The Alcon brand name was used to market the products of Alcon and the products within Novartis Innovative Medicines Divisions' ophthalmology pharmaceutical business. The Novartis Group transferred the full rights to the Alcon brand name to Alcon in connection with the Spin-off. As a result, the carrying value of the Alcon brand name was fully attributed to Alcon in the financial statements. The income and expenses related to the hedging transactions prior to the Spin-off were allocated to Alcon based on the estimated currency exposure of Alcon and are recorded to Other financial income & expense in the income statement and recognized directly through retained earnings in Invested capital (renamed upon execution of the Spin-off). The majority of Alcon's subsidiaries were party to Novartis cash pooling arrangements with several financial institutions to maximize the availability of cash for general operating and investing purposes. Under these cash pooling arrangements, cash balances were swept by Novartis regularly from Alcon's bank accounts. The net position with the Novartis cash pooling accounts at the end of each reporting period prior to the Spin-off were reflected in the balance sheet in Other financial receivables from former parent or Other financial liabilities to former parent. Financing transactions between Novartis and Alcon, except for receivables and payables against the Novartis cash pool described above, were excluded from the financial statements in the periods prior to the Spin-off, as none of the financing transactions were specifically related to the operation of Alcon's business. The exclusion of these financing transactions was recognized through retained earnings in Invested capital. Dividend and other equity transactions between Alcon and Novartis were recognized directly to retained earnings in Invested capital. Novartis third-party debt and the related interest expense were not allocated to Alcon when Alcon's subsidiaries were not the legal obligor of the debt and when Novartis borrowings were not directly attributable to Alcon's business. The financial statements for periods prior to the Spin-off include third-party debt and the related interest expense when Alcon's subsidiaries were the legal obligor of the debt and when the borrowings were directly attributable to Alcon's business. Both before and after the Spin-off, Alcon's associates participate in defined benefit pension and other postretirement plans sponsored by Novartis; in some countries these are single employer plans dedicated to the Alcon business associates and in other countries these are plans where associates of Alcon and associates of the Novartis Group are participants. The net defined benefit and other postretirement plan liabilities and pension costs attributable to Alcon are included in the Consolidated Financial Statements for periods prior to and after the Spin-off, to the extent that the corresponding pension obligations and plan assets under those plans transferred to Alcon at the time of Spin-off or will subsequently transfer pursuant to the Employee Matters Agreement entered into with Novartis. Refer to Note 23 to these Consolidated Financial Statements for additional disclosure on post-employment benefits for associates. Income taxes attributable to the Alcon business in the financial statements were determined using the separate return approach, under which current and deferred income taxes are calculated as if a separate tax return had been prepared in each tax jurisdiction. In various tax jurisdictions, Alcon and Novartis businesses operated within the same legal entity and certain Alcon subsidiaries were part of a Novartis tax group. This required an assumption that the subsidiaries and operations of Alcon in those tax jurisdictions operated on a standalone basis and constitute separate taxable entities. Actual outcomes and results could differ from these separate tax return estimates, including those estimates and assumptions related to realization of tax benefits within these Novartis tax groups. Refer to Note 7 and Note 11 to these Consolidated Financial Statements for additional disclosures on income taxes. Alcon's Invested capital in the financial statements for the periods prior to Spin-off represents the excess of total assets over total liabilities and, in addition to the items described above, was impacted by the following: • Currency translation adjustments of the Novartis Group multi-divisional subsidiaries were allocated between Alcon and the Novartis retained businesses by applying allocation keys based on net assets of each respective business. • Other transactions with Novartis Group as shown on the Consolidated Statement of Changes in Equity represents the movements in Invested capital resulting from the preparation of the financial statements in accordance with the basis of preparation described in this Note. • Movements of financing provided to Novartis Group as shown on the Consolidated Statement of Changes in Equity and on the Consolidated Statement of Cash Flows primarily represent the net contributions from Alcon to Novartis Group. For the periods prior to the Spin-off, the financial statements include charges and allocation of expenses related to certain Novartis business support functions and Novartis corporate general and administration functions. Alcon considers the charges and allocation methodology and results to be reasonable. However, the charges and allocations may not be indicative of the actual expense that would have been incurred had Alcon operated as an independent, publicly traded company for the periods prior to the Spin-off. The following is a brief description of the nature of these charges and allocations: • Alcon received services from Novartis Business Services (“NBS”), the shared service organization of Novartis Group, across the following service domains: human resources operations, real estate and facility services, including site security and executive protection, procurement, information technology, commercial and medical support services and financial reporting and accounting operations. The financial statements include the appropriate costs related to the services rendered, without profit margin, in accordance with the historical arrangements that existed between Novartis and the Alcon business prior to the Spin-off. Refer to Note 25 to these Consolidated Financial Statements for additional disclosures. • Certain Novartis corporate general and administrative functions costs, in the areas of corporate governance, including board of directors, corporate responsibility and other corporate functions, such as tax, corporate governance and listed company compliance, investor relations, internal audit, treasury, communications functions and the net interest on the net defined benefit liability were not charged or allocated to the Alcon business in the past. The financial statements include a reasonable allocation of these Novartis corporate general and administrative functions costs and net interest on the net defined benefit liability, based on reasonable assumptions and estimates. The corporate general and administrative function costs allocations were based on the direct and indirect costs incurred to provide the respective services. When specific identification was not practicable, a proportional cost allocation method was used, primarily based on sales, or headcount. Management believes that the allocations reasonably approximate the corporate general and administrative functions costs Alcon may have incurred had it operated as a standalone company. However, the allocations may not be indicative of the actual expense that would have been incurred had Alcon operated on a standalone basis prior to the Spin-off. Refer to Note 25 to these Consolidated Financial Statements for additional disclosures. Management believes that all allocations were performed on a reasonable basis and reflect the services received by Alcon, the costs incurred on behalf of Alcon and the assets and liabilities of Alcon. Although the financial statements for the periods prior to the Spin-off reflect management's best estimate of all historical costs related to Alcon, this may not necessarily reflect what the results of operations, financial position, or cash flows would have been had Alcon been a separate entity prior to the Spin-off. Agreements entered into between Alcon and Novartis in connection with the Spin-off govern the relationship between the parties following the Spin-off and provide for the allocation of various assets, liabilities, rights and obligations. These agreements also include arrangements for transition services to be provided on a temporary basis between the parties.

Selected accounting policies

Selected accounting policies	12 Months Ended
	Dec. 31, 2020
Corporate Information And Statement Of IFRS Compliance [Abstract]
Selected accounting policies	Selected accounting policies Principles of consolidation The Consolidated Financial Statements include the accounts of the Company and its wholly owned subsidiaries. In the event that the Company has an interest in another entity that is not wholly owned, the assets, liabilities, results of operations and cash flows of such entity are included in the Company's Consolidated Financial Statements, if the Company is exposed or has rights to variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The Consolidated Financial Statements of the Company are prepared in accordance with IFRS as issued by the IASB. They are prepared in accordance with the historical cost convention except for items that are required to be accounted for at fair value. All intercompany transactions and accounts within Alcon were eliminated. The Company's financial year-end is December 31, which is also the annual closing date of the individual entities' financial statements incorporated into the Consolidated Financial Statements. Impact of the coronavirus (“COVID-19”) pandemic In March 2020, the World Health Organization declared the outbreak of COVID-19 a pandemic. The COVID-19 pandemic has negatively impacted the global economy, disrupted global supply chains and created significant volatility and disruption of financial markets, resulting in widespread shelter-in-place orders, business shut-downs and the deferral of non-urgent surgeries. This has had, and may continue to have, an adverse effect on our net sales, operating results and cash flow. The extent to which the COVID-19 pandemic and the related economic impact may continue to affect our financial condition or results of operations is uncertain. We have analyzed the impact of the COVID-19 pandemic on our financial statements for the twelve months ended December 31, 2020. We have assessed various accounting estimates and other matters, including those that require consideration of forecasted financial information, in the context of the unknown future impacts of COVID-19 using information reasonably available to us at this time. The accounting estimates and other matters assessed include, but were not limited to, provisions for expected credit losses, recoverability of goodwill and other intangible assets, financial instruments, inventory provisions, associate benefits, income taxes and revenue recognition. Based on our assessment performed, the resulting provisions recorded were not material to our Consolidated Financial Statements for the twelve months ended December 31, 2020. However, the inherent uncertainties of COVID-19 including the duration, scope, and severity of the pandemic may result in actual outcomes that differ materially from our current assumptions and estimates. Foreign currencies The Consolidated Financial Statements are presented in US dollars ("USD"). The functional currency of individual entities incorporated into the Consolidated Financial Statements are generally the local currency of the respective entity. The functional currency used for the reporting of certain Swiss entities is USD instead of their respective local currencies. This reflects the fact that the cash flows and transactions of these entities are primarily denominated in these currencies. For entities not operating in hyperinflationary economies, the entities results, financial position and cash flows that do not have USD as their functional currency are translated into USD using the following exchange rates: • Income, expense and cash flows using for each month the average exchange rate with the USD values for each month being aggregated during the year. • Balance sheet using year-end exchange rates. • Resulting exchange rate differences are recognized in other comprehensive income. The hyperinflationary economies in which Alcon operates are Argentina and Venezuela. Venezuela was hyperinflationary for all years presented, and Argentina became hyperinflationary effective July 1, 2018, requiring retroactive implementation of hyperinflation accounting as of January 1, 2018. The impact of the restatement of the non-monetary assets and liabilities with the general price index at the beginning of the period is recorded in "Other Reserves" in equity. The subsequent gains or losses resulting from the restatement of non-monetary assets are recorded in "Other financial income & expense" in the consolidated income statement. Acquisition of assets Acquired assets are initially recognized on the balance sheet at cost if they meet the criteria for capitalization. The capitalized cost of the asset includes the purchase price and any directly attributable costs for bringing the asset into the condition to operate as intended. Expected costs for obligations to dismantle and remove property, plant and equipment when it is no longer used are included in their cost. Property, plant and equipment Property, plant and equipment are depreciated on a straight-line basis over their estimated useful lives. Freehold land is not depreciated. The related depreciation expense is included in the costs of the functions using the asset or "Cost of net sales" in the consolidated income statement. Property, plant and equipment are assessed for impairment whenever there is an indication that the balance sheet carrying amount may not be recoverable using cash flow projections for the useful life. The following table shows the respective useful lives for property, plant and equipment: Useful life Buildings and improvements 10 to 40 years Machinery and other equipment Machinery and equipment 5 to 20 years Furniture and vehicles 5 to 10 years Computer hardware 3 to 7 years Business combinations From January 1, 2020, with the adoption of Amendments to IFRS 3, Business Combinations , Alcon's accounting policy for business combinations is as follows: The acquisition method of accounting is used to account for all business combinations, regardless of whether equity instruments or other assets are acquired. The consideration transferred for the acquisition of a subsidiary may include: • fair values of the assets transferred; • liabilities incurred to the former owners of the acquired business; • equity interests issued by the Company; • fair value of an asset or liability resulting from a contingent consideration arrangement; and • fair value of any pre-existing equity interest in the subsidiary. Identifiable assets acquired and liabilities assumed in a business combination are measured initially at their fair values at the acquisition date. The excess of the consideration transferred over the fair value of the net identifiable assets acquired is recorded as goodwill, or directly in the income statement if it is a bargain purchase. Alcon primarily uses net present value techniques, utilizing post-tax cash flows and discount rates in calculating the fair value of identifiable assets acquired when allocating the purchase consideration paid for the acquisition. The estimates used in calculating fair values involve significant judgment by management and include assumptions with measurement uncertainty such as, the amount and timing of projected cash flows, long-term sales forecasts, the timing and probability of regulatory and commercial success, and the discount rate. Acquisition related costs are expensed as incurred. Alcon may elect on a transaction-by-transaction basis to apply the optional concentration test to assess whether a transaction qualifies as a business. Under the test, when substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets, Alcon will account for the transaction as an asset purchase and not a business combination. If the concentration test is not met, or Alcon elects not to apply this optional test, Alcon will perform an assessment focusing on the existence of inputs and processes that have the ability to create outputs to determine whether the transaction is an asset purchase or a business combination. Prior to the adoption of Amendments to IFRS 3 on January 1, 2020, Alcon's accounting policy for business combinations was as follows: The acquisition method of accounting is used to account for all business combinations, regardless of whether equity instruments or other assets are acquired. The consideration transferred for the acquisition of a subsidiary may include: • fair values of the assets transferred; • liabilities incurred to the former owners of the acquired business; • equity interests issued by the Company; • fair value of an asset or liability resulting from a contingent consideration arrangement; and • fair value of any pre-existing equity interest in the subsidiary. Identifiable assets acquired and liabilities assumed in a business combination are measured initially at their fair values at the acquisition date. The excess of the consideration transferred over the fair value of the net identifiable assets acquired is recorded as goodwill, or directly in the income statement if it is a bargain purchase. Alcon primarily uses net present value techniques, utilizing post-tax cash flows and discount rates in calculating the fair value of net identifiable assets acquired when allocating the purchase consideration paid for the acquisition. The estimates used in calculating fair values involve significant judgment by management and include assumptions with measurement uncertainty such as, the amount and timing of projected cash flows, long-term sales forecasts, the timing and probability of regulatory and commercial success, and the discount rate. Acquisition related costs are expensed as incurred. Goodwill and intangible assets The annual impairment testing date is Alcon's financial year-end, December 31. Goodwill Goodwill arises in a business combination and is the excess of the consideration transferred to acquire a business over the underlying fair value of the net identified assets acquired. It is allocated to groups of cash generating units ("CGUs") which are usually represented by the reportable segments, which are the same as Alcon's operating segments. Goodwill is tested for impairment annually at the level of these groups of CGUs, and any impairment charges are recorded under "Other expense" in the consolidated income statement. Intangible assets available for use Alcon has the following classes of available-for-use intangible assets: Currently marketed products, Marketing know-how, Technologies, Other intangible assets (including computer software) and the Alcon brand name. Currently marketed products represent the composite value of acquired intellectual property, patents, and distribution rights and product trade names. Marketing know-how represents the value attributable to the expertise acquired for marketing and distributing Alcon surgical products. Technologies represent identified and separable acquired know-how used in the research, development and production processes. Significant investments in internally developed and acquired software are capitalized and included in the "Other" category and amortized once available for use. The Alcon brand name is shown separately as it is the only Alcon intangible asset that is available for use with an indefinite useful life. Alcon considers it appropriate that the brand name has an indefinite life since the branded products have a history of strong revenue and cash flow performance, and Alcon has the intent and ability to support the brand with spending to maintain its value for the foreseeable future. Except for the Alcon brand name, intangible assets available for use are amortized over their estimated useful lives on a straight-line basis and evaluated for potential impairment whenever facts and circumstances indicate that their carrying value may not be recoverable. The Alcon brand name is not amortized, but evaluated for potential impairment annually. The following table shows the respective useful lives for available-for-use intangible assets and the location in the consolidated income statement in which the respective amortization and any potential impairment charge is recognized: Useful life Income statement location for Currently marketed products 5 to 20 years "Cost of net sales" Marketing know-how 25 years "Cost of net sales" Technologies 10 to 20 years "Cost of net sales" or "Research and Development" Other (including software) 3 to 10 years In the respective functional expense Alcon brand name Not amortized, indefinite useful life "Other expense" From July 1, 2019, the useful life of Alcon's new SAP ERP software was extended from 7 years to 10 years on a prospective basis based on Alcon's multi-year transformation program which centers on one ERP platform across the organization. This change in estimate resulted in a $5 million reduction in amortization expense during the six months ended December 31, 2019 and a $10 million reduction in amortization expense for the twelve months ended December 31, 2020. This change in estimate will reduce amortization expense up to $10 million per year during the remaining useful life of the SAP ERP software assets placed in service at the time of the change. The corresponding "Intangible assets available for use" portion of the accounting policy was updated in 2019 to reflect that the useful life for Other intangible assets (including software) was extended from 3 to 7 years to 3 to 10 years. Acquired In-Process Research & Development ("IPR&D") Acquired research and development intangible assets, which are still under development and have accordingly not yet obtained marketing approval, are recognized as IPR&D. IPR&D is not amortized, but evaluated for potential impairment on an annual basis or when facts and circumstances warrant. IPR&D is considered impaired when its balance sheet carrying amount exceeds its estimated recoverable amount, which is defined as the higher of its fair value less costs of disposal ("FVLCOD") and its value in use ("VIU"). Usually, Alcon applies the FVLCOD method for its impairment assessments. Under this approach when evaluating IPR&D for potential impairment, FVLCOD is estimated using net present value techniques utilizing post-tax cash flows and discount rates as there are no direct or indirect observable prices in active markets for identical or similar assets. The estimates used in calculating the net present values involve significant judgment by management and include assumptions with measurement uncertainty such as, the amount and timing of projected cash flows, long-term sales forecasts, discount rate, and the timing and probability of regulatory and commercial success. In the limited cases where the VIU method would be applied, net present value techniques would be applied using pre-tax cash flows and discount rates. Any impairment charge is recorded in the consolidated income statement under "Research & development". Once a project included in IPR&D has been successfully developed it is transferred to the "Currently marketed products" category. Impairment of goodwill, Alcon brand name and definite lived intangible assets A CGU to which goodwill has been allocated (reportable segments) is considered impaired when its carrying amount, including the goodwill, exceeds its recoverable amount, which is defined as the higher of its FVLCOD and its VIU. If the recoverable amount of the reportable segment is less than its carrying amount, an impairment loss shall be recognized. The impairment loss shall be allocated to reduce the carrying amount of any goodwill allocated to the reportable segment first, with any remaining impairment loss allocated to other assets of the reportable segment on a pro-rata basis of their carrying amount. An intangible asset other than goodwill is considered impaired when its balance sheet carrying amount exceeds its estimated recoverable amount, which is defined as the higher of its FVLCOD and its VIU. If the recoverable amount of an asset is less than its carrying amount, the carrying amount of the asset shall be reduced to its recoverable amount. That reduction is an impairment loss. Usually, Alcon applies the FVLCOD method for its impairment assessment. In most cases no direct or indirect observable market prices for identical or similar assets are available to measure the fair value less costs of disposal. Therefore, an estimate of FVLCOD is based on net present value techniques utilizing post-tax cash flows and discount rates. In the limited cases where the VIU method would be applied, net present value techniques would be applied using pre-tax cash flows and discount rates. FVLCOD reflects estimates of assumptions that market participants would be expected to use when pricing the asset or CGUs, and for this purpose management considers the range of economic conditions that are expected to exist over the remaining useful life of the asset. The estimates used in calculating the net present values involve significant judgment by management and include assumptions with measurement uncertainty, such as the following: • Amount and timing of projected cash flows; • Long-term sales forecasts for periods of up to 25 years including sales growth rates; • Royalty rate for the Alcon brand name; • Terminal growth rate; and • Discount rate. Other assumptions used in the net present values calculation include: • Future tax rate; • Actions of competitors (launch of competing products, marketing initiatives, etc.); and • Outcome of R&D activities and forecast of related costs (future product developments). Generally, for intangible assets with a definite useful life Alcon uses cash flow projections for the whole useful life of these assets. For goodwill and the Alcon brand name, Alcon generally utilizes cash flow projections for a five Discount rates used consider Alcon estimated weighted average cost of capital adjusted for specific country and currency risks associated with cash flow projections to approximate the weighted average cost of capital of a comparable market participant. Actual cash flows and values could vary significantly from forecasted future cash flows and related values derived using discounting techniques. Cash and cash equivalents Cash and cash equivalents includes cash on hand, deposits held at call with financial institutions, and other short-term and highly liquid investments with original or weighted-average maturities of three months or less which are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. Bank overdrafts are usually presented within current financial debts on the consolidated balance sheet except in cases where a right of offset has been agreed with a bank which then allows for presentation on a net basis. Financial assets Non-current financial assets such as loans and long-term receivables from customers, primarily related to surgical equipment sales arrangements, advances and other deposits, are carried at amortized cost, which reflects the time value of money, less any allowances for uncollectable amounts. Alcon assesses on a forward-looking basis the expected credit losses associated with its non-current financial assets valued at amortized cost. For loans, advances and other deposits valued at amortized cost, impairments, which are based on their expected credit losses, and exchange rate losses are included in "Other expense" in the consolidated income statement and exchange rate gains and interest income, using the effective interest rate method, are included in "Other income" in the consolidated income statement. For long-term receivables from customers, provisions for uncollectable amounts, which are based on their expected credit losses, are recorded as marketing and selling costs recognized in the consolidated income statement within "Selling, general & administration" expenses. Fund investments are valued at fair value through profit and loss ("FVPL"). Unrealized gains and losses, including exchange gains and losses, are recognized in the consolidated income statement in "Other income" for gains and "Other expense" for losses. Equity securities and convertible notes receivable held as strategic investments are generally designated at the date of acquisition as financial assets valued at fair value through other comprehensive income with no subsequent recycling through profit and loss. Unrealized gains and losses, including exchange gains and losses, are recorded as a fair value adjustment in the consolidated statement of comprehensive income. They are reclassified to "Other Reserves" when the equity security is sold. If these equity securities and convertible notes receivable are not designated at the date of acquisition as financial assets valued at fair value through other comprehensive income, they are valued at FVPL, as described above for fund investments. Changes in fair value of options to acquire development stage companies are charged to research and development expense. Derivative financial instruments are initially recognized in the consolidated balance sheet at fair value and are remeasured to their current fair value at the end of each subsequent reporting period. The valuation of forward exchange rate contracts and foreign exchange swaps are based on the discounted cash flow model, using interest curves and spot rates at the reporting date as observable inputs. Unsettled forward contracts and swaps are measured at fair value at quarter-end with changes in fair value recorded to the consolidated income statement as unrealized gains or losses in "Other financial income & expense". Settled forward contracts and swaps are measured at maturity date at fair value with corresponding realized gains or losses recognized in the consolidated income statement in "Other financial income & expense". No hedge accounting is applied for these arrangements. Inventories Inventory is valued at acquisition or production cost determined on a first-in, first-out basis. This value is used for the "Cost of net sales" and "Cost of other revenues" in the consolidated income statement. Unsalable inventory is fully written off in the consolidated income statement under "Cost of net sales" and "Cost of other revenues". Trade receivables Trade receivables are initially recognized at their invoiced amounts, including any related sales taxes less adjustments for estimated revenue deductions such as chargebacks and cash discounts. Provisions for expected credit losses are established using an expected credit loss model ("ECL"). The provisions are based on a forward-looking ECL, which includes possible default events on the trade receivables over the entire holding period of the trade receivable. These provisions represent the difference between the trade receivable's carrying amount and the estimated net collectible amount. Charges for doubtful trade receivables are recorded as marketing and selling costs recognized in the consolidated income statement within "Selling, general & administration" expenses. Leases Effective January 1, 2019, Alcon adopted IFRS 16, Leases . As lessee, Alcon assesses whether a contract contains a lease at inception of a contract based on whether the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Alcon recognizes a right-of-use asset and a corresponding lease liability for all arrangements in which it is a lessee, except for leases with a term of twelve months or less (short-term leases) and low value leases for which Alcon has elected the recognition exemptions allowed under IFRS 16. Right-of-use assets Right-of-use assets are initially recognized at cost, which is comprised of the amount of the initial measurement of the corresponding lease liabilities, adjusted for any lease payments made at or prior to the commencement date of the lease, lease incentives received and initial direct costs incurred, as well as any expected costs for obligations to dismantle and remove right-of-use assets when they are no longer used. Right-of-use assets are depreciated on a straight-line basis over the shorter of the useful life of the right-of-use asset or the end of the lease term. Right-of-use assets are assessed for impairment whenever there is an indication that the balance sheet carrying amount may not be recoverable using cash flow projections for the useful life. Lease liabilities Lease liabilities are accounted for at amortized cost and are initially measured at the present value of future lease payments and are classified as current or non-current based on the due dates of the underlying principal payments. In determining the lease term, Alcon evaluates the renewal options and termination options reasonably certain to be exercised. Lease payments are discounted using the interest rate implicit in the lease or, if not readily determinable, the incremental borrowing rate Alcon would be expected to pay within the respective markets, on a borrowing with a similar term and security. Interest in the period is recorded within "Interest expense" in Alcon's consolidated income statement. Lease liabilities are remeasured for changes in estimated lease term, future lease payments arising from a change in an index or rate, amounts expected to be payable under a residual value guarantee, or in assessment of whether Alcon will exercise a purchase, extension or termination option. Changes to initial lease contract terms are assessed to determine their impact on the scope of lease, and any modifications increasing the scope of the lease are treated as new contracts under the initial measurement principles, while modifications that do not increase or that decrease the scope of the lease result in an adjustment to the right-of-use asset which is remeasured as of the date of the modification. Principal payments made on lease liabilities and any initial direct costs paid are classified as financing cash outflows, while interest payments are classified as operating cash outflows. Payments associated with short-term leases and leases of low-value assets are recognized on a straight-line basis as an expense in the consolidated income statement and are classified as cash flows from operating activities. Short-term leases are leases with a lease term of twelve months in duration or less. Legal liabilities Alcon is subject to contingencies arising in the ordinary course of business such as patent litigation and other product-related litigation, commercial litigation, and governmental investigations and proceedings. Provisions are recorded where a reliable estimate can be made of the probable outcome of legal or other disputes against the subsidiary. Contingent consideration In a business combination, it is necessary to recognize contingent future payments to previous owners representing contractually defined potential amounts as a liability. Usually for Alcon, these are linked to development or commercial milestones related to certain assets and are recognized as a financial liability at their fair value, which is then re-measured at each subsequent reporting date. For the determination of the fair value of a contingent consideration various unobservable inputs are used. A change in these inputs might result in a significantly higher or lower fair value measurement. The inputs used are, among others, the timing and probability of regulatory and commercial success, sales forecast and assumptions regarding the discount rate, timing and different scenarios of triggering events. The significance and usage of these inputs to each contingent consideration may vary due to differences in the timing and triggering events for payments or in the nature of the asset related to the contingent consideration. These estimations typically depend on factors such as technical milestones or market performance and are adjusted for the probability of their likelihood of payment, and if material, appropriately discounted to reflect the impact of time. Changes in the fair value of contingent consideration liabilities in subsequent periods are recognized in the consolidated income statement in "Cost of net sales" for currently marketed products and in "Research & development" for IPR&D. The effect of unwinding the discount over time is recognized in "Interest expense" in the consolidated income statement. Defined benefit pension plans and other post-employment benefits The liability or asset recognized in the balance sheet in respect of defined benefit pension plans and other post-employment benefits is the present value of the defined benefit obligation at the end of the reporting period less the fair value of plan assets. The defined benefit obligation is calculated annually by independent actuaries using the projected unit credit method. The present value of the defined benefit obligation is determined by discounting the estimated future cash outflows using interest rates of high-quality corporate bonds that are denominated in the currency in which the benefits will be paid, and that have terms approximating to the terms of the related obligation. In countries where there is no sufficient market for such bonds, the market rates on government bonds are used. The current service cost for such post-employment benefit plans is included in the personnel expenses of the various functions where the associates are employed. The net interest on the net defined benefit liability is recognized as "Other expense" or "Other income". The net interest cost is calculated by applying the discount rate to the net balance of the defined benefit obligation and the fair value of plan assets. Past service cost is recognized as "Other expense" or "Other income" in the consolidated income statement for the change in the present value of a defined benefit obligation for employee service in prior periods resulting from a plan amendment or a curtailment. Remeasurement gains and losses arising from experience adjustments and changes in actuarial assumptions are recognized in the period in which they occur, directly in other comprehensive income/(loss). Defined contribution plans For defined contribution plans, Alcon contributes to publicly or privately administered plans. Alcon has no further payment obligations once the contributions have been paid. The contributions are included in the personnel expenses of the various functions where the associates are employed. Financial debts Financial debts are initially recognized at fair value, net of transaction costs incurred. Financial debts are subsequently measured at amortized cost. Any difference between the proceeds (net of transaction costs and discounts) and the redemption amount is recognized in the consolidated income statement over the period of the financial debts using the effective interest method. Fees paid on the establishment of credit facilities are recognized as transaction costs of the financial debt to the extent that it is probable that some or all of the facility will be drawn down. In this case, the fee is deferred until the draw down occurs. To the extent that there is no evidence that it is probable that some or all of the facility will be drawn down, the fee is capitalized as a prepayment for liquidity services and amortized over the period of the facility to which it relates, and is recognized in "Other financial income & expense" in the consolidated income statement. Financial debts are derecognized from the balance sheet when the obligation specified in the contract is discharged, cancelled or expired. The difference between the carrying amount of a financial debt that has been extinguished and the consideration paid, including any non-cash assets transferred or liabilities assumed, is recognized in "Other financial income & expense" in the consolidated income statement. Interest paid on financial debts is classified as operating activities in the consolidated statement of cash flows. Financial debts are classified as current liabilities unless Alcon has an unconditional right and intent to defer the settlement of the liability for at least twelve months after the reporting period. Revenue Net sales to third parties Revenue on the sale of Alcon products and services, which is recorded as "Net sales to third parties" in the consolidated income statement, is recognized when a contractual promise to a customer (performance obligation) has been fulfilled by transferring control over the promised goods and services to the customer, substantially all of which is at the point in time of shipment to or receipt of the products by the custom

Significant transactions

Significant transactions	12 Months Ended
	Dec. 31, 2020
Business Combinations1 [Abstract]
Significant transactions	Significant transactions Significant transactions in 2020 Series 2030 notes issuance On May 27, 2020, Alcon, through its wholly owned subsidiary Alcon Finance Corporation (“AFC”), completed an offering of $750 million of non-current financial debt consisting of 2.600% senior notes due 2030. The senior notes are described in Note 17 of these Consolidated Financial Statements. Significant transactions in 2019 Refinancing of Bridge Facility and Facility A financial debts On September 23, 2019, Alcon, through its wholly owned subsidiary AFC, refinanced $2 billion of the bridge and term loans, which had been issued in April 2019, with $500 million of 2.750% senior notes due 2026, $1 billion of 3.000% senior notes due 2029, and $500 million of 3.800% senior notes due 2049. The bridge and term loans, notes, and refinancing are described in Note 17 of these Consolidated Financial Statements. Completion of Spin-off from Novartis through a dividend in kind distribution to Novartis shareholders The Spin-off was executed on April 9, 2019 as described in Note 1 of these Consolidated Financial Statements . The below transactions occurred in April 2019, immediately preceding the Spin-off. On April 2, 2019, Alcon borrowed $3.2 billion against the bridge and other term loans which were executed on March 6, 2019 and are described in Note 17 of these Consolidated Financial Statements. These borrowings increased Alcon's third party financial debts to $3.5 billion at the date of Spin-off. Through a series of intercompany transactions, Alcon then paid approximately $3.1 billion in cash to Novartis and its affiliates prior to the Spin-off, decreasing Alcon's net assets to approximately $20.0 billion at the date of Spin-off. Surgical - Acquisition of PowerVision, Inc. On March 13, 2019, Alcon acquired 100% of the outstanding shares and equity of PowerVision, Inc. ("PowerVision"), a privately-held, US-based company focused on developing accommodative, implantable intraocular lenses. This technology allows the intraocular lens to respond to natural muscular movements in the eye to alter shape and focus. The PowerVision acquisition was executed as part of Alcon's commitment to innovation in advanced technology intraocular lenses ("AT-IOLs"). The fair value of the total purchase consideration was $424 million. This amount consisted of an initial cash payment of $289 million and the fair value of the probability weighted contingent consideration of $135 million due to PowerVision shareholders, which they are eligible to receive upon the achievement of specified regulatory and commercialization milestones. The purchase price allocation resulted in net identifiable assets of $418 million, which consisted of in-process research & development intangible assets of $505 million, a net deferred tax liability of $93 million, and other net assets of $6 million. Goodwill of $6 million was also recognized which is attributable to the assembled workforce. Cash paid for the acquisition, net of cash acquired, was $283 million. The 2019 results of operations following the date of acquisition and transaction costs for the acquisition were not material. Significant transactions in 2018 Surgical - Acquisition of TrueVision Systems, Inc. On December 19, 2018, Alcon acquired 100% of the outstanding shares and equity of TrueVision Systems, Inc. ("TrueVision"), a privately held US-based company. TrueVision developed the 3D scope technology currently used in the commercially marketed Alcon product NGENUITY . This technology allows retina surgery specialists to have a 3D visualization of the back of the eye with greater depth and detail than traditional microscopes. The fair value of the total purchase consideration was $146 million. This amount consists of an initial cash payment of $110 million and the fair value of the probability weighted contingent consideration of $36 million due to TrueVision shareholders, which they are eligible to receive upon the achievement of specified development and commercialization milestones. The purchase price allocation resulted in net identifiable assets of $144 million, which consisted of intangible assets of $172 million, net deferred tax liability of $29 million and other net assets of $1 million. Goodwill of $2 million was also recognized which is attributable to the assembled workforce. The 2018 results of operations following the date of acquisition were not material. Vision Care - Acquisition of Tear Film Innovations, Inc. On December 17, 2018, Alcon acquired 100% of the outstanding shares and equity of Tear Film Innovations, Inc. ("Tear Film"), a privately held US-based company. Tear Film is the manufacturer of the iLux device, an innovative therapeutic device used to treat Meibomian Gland Dysfunction, a leading cause of dry eye. The fair value of the total purchase consideration was $145 million. This amount consists of an initial cash payment of $79 million and the fair value of the probability weighted contingent consideration of $66 million due to Tear Film previous owners, which they are eligible to receive upon the achievement of specified development and commercialization milestones. The purchase price allocation resulted in net identifiable assets of $143 million, which consisted of intangible assets of $174 million, net deferred tax liability of $37 million, cash of $5 million and other net assets of $1 million. Goodwill of $2 million was also recognized which is attributable to the assembled workforce. The 2018 results of operations following the date of acquisition were not material. Fair value of assets and liabilities arising from acquisitions ($ millions) 2020 2019 2018 Property, plant & equipment — 1 1 Currently marketed products — — 346 Acquired research & development — 505 — Deferred tax assets — 28 12 Inventories — — 3 Trade receivables and other current assets — — 2 Cash and cash equivalents — 6 5 Deferred tax liabilities — (121) (78) Trade payables and other liabilities — (1) (4) Net identifiable assets acquired — 418 287 Acquired liquidity — (6) (5) Goodwill — 6 4 Net assets recognized as a result of business combinations — 418 286 Note 4 of these Consolidated Financial Statements details significant acquisitions of businesses, which were PowerVision in 2019 and TrueVision and Tear Film in 2018. No goodwill from 2019 or 2018 acquisitions is tax-deductible.

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2020
Operating Segments [Abstract]
Segment information	Segment information The segment information disclosed in these Consolidated Financial Statements reflects historical results consistent with the identifiable reportable segments of Alcon and financial information that the Chief Operating Decision Maker ("CODM") reviews to evaluate segmental performance and allocate resources among the segments. The CODM is the Executive Committee of Alcon. The businesses of Alcon are divided operationally on a worldwide basis into two identified reportable segments, Surgical and Vision Care. Alcon's reportable segments are the same as its operating segments as Alcon does not aggregate any operating segments in arriving at its reportable segments. As indicated below, certain income and expenses are not allocated to segments. Reportable segments are presented in a manner consistent with the internal reporting to the CODM. The reportable segments are managed separately due to their distinct needs and activities for research, development, manufacturing, distribution, and commercial execution. The Executive Committee of Alcon is responsible for allocating resources and assessing the performance of the reportable segments. In Surgical, Alcon researches, develops, manufactures, distributes and sells ophthalmic products for cataract surgery, vitreoretinal surgery, refractive laser surgery and glaucoma surgery. The surgical portfolio also includes implantables, consumables and surgical equipment required for these procedures and supports the end-to-end procedure needs of the ophthalmic surgeon. In Vision Care, Alcon researches, develops, manufactures, distributes and sells daily disposable, reusable, and color-enhancing contact lenses and a comprehensive portfolio of ocular health products, including products for dry eye, contact lens care and ocular allergies, as well as ocular vitamins and redness relievers. Alcon also provides services, training, education and technical support for both the Surgical and Vision Care businesses. The basis of preparation described in Note 2, and the selected accounting policies mentioned in Note 3 of these Consolidated Financial Statements are used in the reporting of segment results. The Executive Committee of Alcon evaluates segmental performance and allocates resources among the segments primarily based on net sales and segment contribution. Net identifiable assets are not assigned to the segments in the internal reporting to the CODM, and are not considered in evaluating the performance of the business segments by the Executive Committee of Alcon. Segment contribution excludes amortization and impairment charges for acquired product rights or other intangibles, general and administrative expenses for corporate activities, spin readiness and separation costs, transformation costs, fair value adjustments of contingent consideration liabilities, past service costs primarily for post-employment benefit plan amendments, and certain other income and expense items. General & administration (corporate) includes the costs of the Alcon corporate headquarters, including all related corporate function costs. For a portion of the historical comparative periods only, the related corporate function costs were allocated to Alcon from its Former Parent. Other income and expense items excluded from segment contribution include fair value adjustments of financial assets in the form of options to acquire a company carried at FVPL, net gains and losses on fund investments and equity securities valued at FVPL, restructuring costs, legal settlements, integration related expenses and other income and expense items not attributed to a specific segment. Certain income and expense items, primarily related to fair value adjustments of contingent consideration liabilities and option rights and integration related expenses, previously included in segment contribution in the prior year periods have been reclassified to conform with reporting of segment contribution to the CODM in the current period. The reclassifications resulted in an increase in Surgical and Vision Care segment contribution of $34 million and $17 million, respectively, in the year ended December 31, 2019 and an increase in Surgical and Vision Care segment contribution of $33 million and $6 million, respectively, in t he year ended December 31, 2018. Segmentation - Consolidated income statement Surgical Vision Care Company ($ millions) 2020 2019 2020 2019 2020 2019 Net sales to third parties 3,710 4,174 3,053 3,188 6,763 7,362 Other revenues — — 70 146 70 146 Net sales and other revenue 3,710 4,174 3,123 3,334 6,833 7,508 Segment contribution 672 957 419 580 1,091 1,537 Amortization of intangible assets (1,078) (1,084) Impairment charges on intangible assets (167) — General & administration (corporate) (232) (216) Separation costs (217) (237) Spin readiness costs — (72) Transformation costs (49) (52) Fair value adjustments of contingent consideration liabilities 63 75 Past service costs for post-employment benefit plan amendments 154 (2) Other (47) (136) Operating (loss) (482) (187) Interest expense (124) (113) Other financial income & expense (29) (32) (Loss) before taxes (635) (332) Included in segment contribution are: Surgical Vision Care Not allocated Total ($ millions) 2020 2019 2020 2019 2020 2019 2020 2019 Depreciation of property, plant & equipment (122) (112) (171) (155) — — (293) (267) Depreciation of right-of-use assets (47) (42) (32) (24) — — (79) (66) Impairment charges on property, plant & equipment, net (6) (3) — (5) — — (6) (8) Equity-based compensation (55) (55) (45) (44) (13) (15) (113) (114) Surgical Vision Care Company ($ millions) 2019 2018 2019 2018 2019 2018 Net sales to third parties 4,174 3,999 3,188 3,150 7,362 7,149 Sales to former parent — 2 — 2 — 4 Other revenues — — 146 — 146 — Net sales and other revenues 4,174 4,001 3,334 3,152 7,508 7,153 Segment contribution 957 846 580 600 1,537 1,446 Amortization of intangible assets (1,084) (1,019) Impairment charges on intangible assets — (378) General & administration (corporate) (216) (206) Separation costs (237) — Spin readiness costs (72) (32) Transformation costs (52) — Fair value adjustments of contingent consideration liabilities 75 62 Past service costs for post-employment benefit plan amendments (2) (1) Other (136) (120) Operating (loss) (187) (248) Interest expense (113) (24) Other financial income & expense (32) (28) (Loss) before taxes (332) (300) Included in segment contribution are: Surgical Vision Care Not allocated Company ($ millions) 2019 2018 2019 2018 2019 2018 2019 2018 Depreciation of property, plant & equipment (112) (114) (155) (125) — — (267) (239) Depreciation of right-of-use assets (42) — (24) — — — (66) — Impairment charges on property, plant & equipment, net (3) (1) (5) (1) — — (8) (2) Equity-based compensation (1) (55) (45) (44) (36) (15) (12) (114) (93) (1) Equity-based compensation not allocated to segments in 2018 reflects an estimate of the allocation for corporate functions in the historical period based on 2019 actual percentages. Net sales by segment ($ millions) 2020 2019 2018 Surgical Implantables 1,126 1,210 1,136 Consumables 1,952 2,304 2,227 Equipment/other 632 660 636 Total Surgical 3,710 4,174 3,999 Vision Care Contact lenses 1,838 1,969 1,928 Ocular health 1,215 1,219 1,222 Total Vision Care 3,053 3,188 3,150 Net sales to third parties 6,763 7,362 7,149 Geographical information The following table shows the United States, International and countries that accounted for more than 5% of at least one of the respective Alcon totals, for net sales for the years ended December 31, 2020, 2019 and 2018, and for selected non-current assets at December 31, 2020 and 2019: Net sales (2) Total of selected non-current assets (3) ($ millions unless indicated otherwise) (1) 2020 2019 2018 2020 2019 Country United States 2,975 44 % 3,055 41 % 2,942 41 % 10,309 47 % 10,559 47 % International 3,788 56 % 4,307 59 % 4,207 59 % 11,476 53 % 12,014 53 % thereof: Switzerland (country of domicile) 55 1 % 56 1 % 57 1 % 9,737 45 % 10,486 46 % Japan 650 10 % 656 9 % 593 8 % 63 — % 66 — % China 383 6 % 377 5 % 341 5 % 16 — % 18 — % Other 2,700 40 % 3,218 44 % 3,216 45 % 1,660 8 % 1,444 6 % Company total 6,763 100 % 7,362 100 % 7,149 100 % 21,785 100 % 22,573 100 % (1) International percentages may not sum due to rounding (2) Net sales from operations by location of third-party customer. (3) Includes property, plant & equipment, right-of-use assets, goodwill and other intangible assets. No customer accounted for 10% or more of Alcon's net sales.

Interest expense and other fina

Interest expense and other financial income & expense	12 Months Ended
	Dec. 31, 2020
Analysis of income and expense [abstract]
Interest expense and other financial income & expense	Interest expense and other financial income & expense Interest expense ($ millions) 2020 2019 2018 Interest expense on financial debts (94) (81) (10) Interest expense from discounting long-term liabilities (17) (21) (9) Interest expense on lease liabilities (1) (13) (11) (5) Total interest expense (124) (113) (24) (1) For the year ended December 31, 2018, interest expense on finance leases was included in "Interest expense on lease liabilities". Other financial income & expense ($ millions) 2020 2019 2018 Interest income 6 8 2 Loss on extinguishment of financial debt — (4) — Other financial expense (9) (18) (3) Monetary loss from hyperinflation accounting (4) (2) (1) Currency result, net (22) (16) (26) Total other financial income & expense (29) (32) (28)

Taxes

Taxes	12 Months Ended
	Dec. 31, 2020
Income Taxes [Abstract]
Taxes	Taxes (Loss) before taxes ($ millions) 2020 2019 2018 Switzerland (585) (274) (227) Foreign (50) (58) (73) Total (loss) before taxes (635) (332) (300) Current and deferred income tax (expense)/income ($ millions) 2020 2019 2018 Switzerland (14) (34) (77) Foreign (105) (168) (157) Current income tax expense (119) (202) (234) Switzerland 96 (246) 78 Foreign 127 124 229 Deferred tax income/(expense) 223 (122) 307 Total income tax income/(expense) 104 (324) 73 Analysis of tax rate Alcon's overall applicable tax rate can change each year since it is calculated as the weighted average tax rate based on pre-tax (loss)/income of each subsidiary. The main elements contributing to the difference between Alcon's overall applicable tax rate and the effective tax rate are summarized in the below table. 2020 2019 2018 ($ millions unless indicated otherwise) % % % Applicable tax rate 98 15.4 % 39 11.7 % 82 27.3 % Effect of disallowed expenditures (20) (3.1) % (23) (6.9) % (26) (8.7) % Effect of equity-based compensation (5) (0.8) % (1) (0.3) % (2) (0.7) % Effect of income taxed at reduced rates 4 0.6 % 2 0.6 % 2 0.7 % Effect of tax credits and allowances 9 1.4 % 7 2.1 % 13 4.3 % Effect of adjustments to contingent consideration and other liabilities 17 2.7 % 11 3.3 % 11 3.7 % Effect of option payments (6) (0.9) % (12) (3.6) % (17) (5.7) % Effect of tax rate changes (1) 10 1.6 % (342) (103.0) % (14) (4.7) % Effect of changes in uncertain tax positions (8) (1.3) % 10 3.0 % (33) (11.0) % Effect of other items (10) (1.6) % (2) (0.6) % (4) (1.2) % Effect of prior year items (2) 15 2.4 % (13) (3.9) % 61 20.3 % Effective tax rate 104 16.4 % (324) (97.6) % 73 24.3 % (1) Effect of tax rate changes in 2019 relates primarily to the adoption of the Swiss Tax Reform which resulted in a non-cash tax increase in tax expense of $304 million for the re-measurement of the Swiss deferred tax balances and a $31 million re-measurement of US deferred tax balances as a result of rate changes in the US following legal entity reorganizations executed related to the Spin-off. (2) In 2020 and 2019, the prior year items relate to changes in certain estimates which resulted in a $15 million tax benefit and $13 million tax expense, respectively. In 2018, the prior year items relate to an out of period income tax benefit of $61 million which Alcon concluded was not material to the current period or the prior periods to which they relate. Alcon has a substantial business presence in many countries and is therefore subject to different income and expense items that are non-taxable (permanent differences) or are taxed at different rates in those tax jurisdictions. This results in a difference between Alcon's applicable tax rate and effective tax rate as shown in the table above. The applicable tax rate in 2020, 2019 and 2018 was impacted by pre-tax losses in certain tax jurisdictions. The fluctuation in taxes and effective tax rates, excluding Swiss tax reform, is primarily due to the geographical pre-tax income and loss mix across certain tax jurisdictions relative to Alcon's consolidated (loss) before taxes, changes in uncertain tax positions and certain non-recurring items.

Share capital and earnings_(los

Share capital and earnings/(loss) per share	12 Months Ended
	Dec. 31, 2020
Earnings per share [abstract]
Share capital and earnings/(loss) per share	Share capital and earnings/(loss) per share 8.1 Share capital The share capital of the Company as of December 31, 2020 is CHF 20 million, which is comprised of 499.7 million common shares, nominal value of CHF 0.04 per share. On November 10, 2020 and November 19, 2019, the Company's Board of Directors approved increases of CHF 320,000 and CHF 120,000, respectively, out of the Company’s authorized share capital through the issuance of 8.0 million and 3.0 million additional registered shares, respectively, nominal value CHF 0.04 per share, to fulfill the future vesting of existing and future equity-based awards. These additional shares were issued as treasury shares as part of the Company's authorized share capital according to the authority granted by the shareholders at the Company’s Annual General Meeting held on January 29, 2019 and reflected in the Company’s Articles of Incorporation as amended. While the transactions increased the number of shares available for issuance under the Company’s equity-based compensation plans, there was no immediate impact on the number of shares outstanding or earnings per share calculations at the time of the transactions. The number of shares outstanding and earnings per share calculations will be impacted as shares are delivered to plan participants over the course of the next several years. During the year ended December 31, 2020, 0.9 million shares were delivered for awards vesting under the Company's equity incentive programs. At December 31, 2020, the Company had 489.2 million outstanding common shares and 10.5 million shares held in the Company's treasury share accounts. All of the Company's 10.5 million shares held in treasury may only be used to fulfill the future vesting of existing and future equity-based awards. On April 9, 2019, the date of the Spin-off, 488.2 million shares of the Company's common stock were distributed to Novartis shareholders and Novartis ADR holders. The shares were distributed from the Company's existing share capital of 488.7 million shares. Subsequent to the Spin-off, 0.1 million shares were delivered for awards vesting under the Company's equity incentive programs during the year ended December 31, 2019. At December 31, 2019, the Company had 488.3 million outstanding common shares and 3.4 million shares held in the Company's treasury share accounts. No dividends were declared or paid from April 9, 2019 through December 31, 2020. 8.2 Earnings/(loss) per share Basic earnings/(loss) per share is computed by dividing net (loss)/income for the period by the weighted average number of common shares outstanding during the period. For the years ended December 31, 2020 and 2019, the weighted average number of shares outstanding was 489.0 million and 488.2 million shares, respectively. For periods prior to the Spin-off, the denominator for basic loss per share uses the number of shares distributed on the date of the Spin-off. The only potentially dilutive securities are the outstanding unvested equity-based awards under the Company's equity-based incentive plans, as described in Note 24 to these Consolidated Financial Statements. Except when the effect would be anti-dilutive, the calculation of diluted earnings per common share includes the weighted average net impact of unvested equity-based awards. For the years ended December 31, 2020 and 2019, 2.8 million and 1.9 million unvested equity-based awards, respectively, have been excluded from the calculation of diluted loss per share as their effect would be anti-dilutive. For periods prior to the Spin-off, the denominator for diluted loss per share uses the number of shares distributed on the date of the Spin-off.

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Dec. 31, 2020
Property, plant and equipment [abstract]
Property, plant and equipment	Property, plant & equipment The following table summarizes the movements of property, plant & equipment in 2020: ($ millions) Land Buildings & improvements Construction Machinery & Total Cost January 1, 2020 33 1,628 755 2,906 5,322 Additions (1) 2 7 479 74 562 Disposals and derecognitions (2) — (7) (10) (105) (122) Reclassifications for assets placed in service — 215 (705) 490 — Other reclassifications — 11 — (11) — Currency translation effects — 30 54 71 155 December 31, 2020 35 1,884 573 3,425 5,917 Accumulated depreciation January 1, 2020 — (618) (8) (1,583) (2,209) Depreciation charge — (80) — (213) (293) Impairment charge — — — (6) (6) Disposals and derecognitions (2) — 4 — 70 74 Other reclassifications — (7) — 7 — Currency translation effects — (15) — (43) (58) December 31, 2020 — (716) (8) (1,768) (2,492) Net book value at December 31, 2020 35 1,168 565 1,657 3,425 (1) Includes $83 million in non-cash additions. (2) Derecognition of assets that are no longer used and are not considered to have a significant disposal value or other alternative use. As of December 31, 2020, commitments for purchases of property, plant & equipment were $136 million. There were no capitalized borrowing costs. The following table summarizes the movements of property, plant and equipment in 2019: ($ millions) Land Buildings & improvements Construction Machinery & Total Cost January 1, 2019 60 1,527 657 2,646 4,890 Additions (1) — 11 514 82 607 Impact of business combinations — — — 1 1 Disposals and derecognitions (2) — (17) (1) (161) (179) Transfers with former parent — 4 2 29 35 Reclassifications for assets placed in service — 104 (417) 313 — Other reclassifications (27) — — — (27) Currency translation effects — (1) — (4) (5) December 31, 2019 33 1,628 755 2,906 5,322 Accumulated depreciation January 1, 2019 (7) (558) (7) (1,518) (2,090) Depreciation charge — (73) — (194) (267) Impairment charge — — (1) (7) (8) Disposals and derecognitions (2) — 14 — 151 165 Transfers with former parent — (2) — (15) (17) Other reclassifications 7 — — — 7 Currency translation effects — 1 — — 1 December 31, 2019 — (618) (8) (1,583) (2,209) Net book value at December 31, 2019 33 1,010 747 1,323 3,113 (1) Includes $56 million in non-cash additions. (2) Derecognition of assets that are no longer used and are not considered to have a significant disposal value or other alternative use. As of December 31, 2019, commitments for purchases of property, plant & equipment were $212 million. There were no capitalized borrowing costs.

Goodwill and intangible assets

Goodwill and intangible assets	12 Months Ended
	Dec. 31, 2020
Intangible Assets [Abstract]
Goodwill and intangible assets	Goodwill and other intangible assets The following table summarizes the movements of goodwill and other intangible assets in 2020: Intangible assets other than goodwill ($ millions) Goodwill Alcon brand name Acquired research & development Technologies Currently marketed products Marketing know-how Other intangible assets (including software) Total Cost January 1, 2020 8,905 2,980 728 5,369 4,440 5,960 611 20,088 Additions — — 2 — — — 118 120 Disposals and derecognitions (1) — — (3) — — — (173) (176) December 31, 2020 8,905 2,980 727 5,369 4,440 5,960 556 20,032 Accumulated amortization January 1, 2020 — — (3) (4,692) (2,842) (2,146) (174) (9,857) Amortization charge — — — (507) (249) (238) (84) (1,078) Disposals and derecognitions (1) — — 3 — — — 164 167 Impairment charges — — — — (106) — (61) (167) December 31, 2020 — — — (5,199) (3,197) (2,384) (155) (10,935) Net book value at December 31, 2020 8,905 2,980 727 170 1,243 3,576 401 9,097 (1) Derecognitions of assets that are no longer used or being developed and are not considered to have a significant disposal value or other alternative use. The following table summarizes the allocation of the net book values of goodwill and other intangible assets by reportable segment at December 31, 2020: Intangible assets other than goodwill ($ millions) Goodwill Alcon Acquired Technologies Currently Marketing Other Total Surgical 4,544 — 723 170 247 3,576 237 4,953 Vision Care 4,361 — 4 — 996 — 164 1,164 Not allocated to segments — 2,980 — — — — — 2,980 Net book value at December 31, 2020 8,905 2,980 727 170 1,243 3,576 401 9,097 The Surgical and Vision Care reportable segments' cash generating units, to which goodwill is allocated are comprised of a group of smaller cash generating units. The valuation method of the recoverable amount of the cash generating units, to which goodwill is allocated, is based on the fair value less costs of disposal. The Alcon brand name is an intangible asset with an indefinite life. The intangible asset is not allocated to the reportable segments as it is used to market the Alcon-branded products of both the Surgical and Vision Care businesses. Net sales of these products together are the grouping of cash generating units, which is used to determine the recoverable amount. The valuation method is based on the fair value less costs of disposal. The following assumptions were used in the calculations for the recoverable amounts of goodwill and the Alcon brand name at December 31, 2020 and 2019: (As a percentage) Surgical Vision Care Terminal growth rate 3.0 3.0 Discount rate (post-tax) 7.5 7.0 The Surgical and Vision Care reportable segments' terminal growth rate assumption of 3.0% takes into consideration how the industry is expected to grow, analysis of industry expert reports, and expected relevant changes in demographics for various markets. The discount rates for both Surgical and Vision Care reportable segments consider Alcon's weighted average cost of capital, adjusted to approximate the weighted average cost of capital of comparable market participants. Both the terminal growth rate and the discount rate are consistent with external sources of information. The fair value less costs of disposal, for all groupings of cash generating units containing goodwill or indefinite life intangible assets, is reviewed for the impact of reasonably possible changes in key assumptions. In particular Alcon considered an increase in the discount rate, a decrease in the terminal growth rate and certain negative impacts on the forecasted cash flows. These reasonably possible changes in key assumptions did not indicate an impairment. Refer to "Impairment of goodwill, Alcon brand name and definite lived intangible assets" in Note 3 in these Consolidated Financial Statements for additional disclosures on how Alcon performs goodwill and intangible asset impairment testing. The following table summarizes the movements of goodwill and other intangible assets in 2019: Intangible assets other than goodwill ($ millions) Goodwill Alcon brand name Acquired research & development Technologies Currently marketed products Marketing know-how Other intangible assets (including software) Total Cost January 1, 2019 8,899 2,980 249 5,369 4,440 5,960 494 19,492 Impact of business combinations 6 — 505 — — — — 505 Additions — — 7 — — — 125 132 Reclassifications — — (33) — — — 33 — Disposals and derecognitions (1) — — — — — — (41) (41) December 31, 2019 8,905 2,980 728 5,369 4,440 5,960 611 20,088 Accumulated amortization January 1, 2019 — — (3) (4,184) (2,592) (1,906) (128) (8,813) Amortization charge — — — (508) (250) (240) (86) (1,084) Disposals and derecognitions (1) — — — — — — 40 40 December 31, 2019 — — (3) (4,692) (2,842) (2,146) (174) (9,857) Net book value at December 31, 2019 8,905 2,980 725 677 1,598 3,814 437 10,231 (1) Derecognitions of assets that are no longer used or being developed and are not considered to have a significant disposal value or other alternative use. The following table summarizes the allocation of the net book values of goodwill and other intangible assets by reportable segment at December 31, 2019: Intangible assets other than goodwill ($ millions) Goodwill Alcon Acquired Technologies Currently Marketing Other Total Surgical 4,544 — 721 677 374 3,814 184 5,770 Vision Care 4,361 — 4 — 1,224 — 253 1,481 Not allocated to segments — 2,980 — — — — — 2,980 Net book value at December 31, 2019 8,905 2,980 725 677 1,598 3,814 437 10,231 Intangible asset impairment charges The following table shows the intangible asset impairment charges in 2020, 2019 and 2018: ($ millions) 2020 2019 2018 Surgical (66) — (378) Vision Care (101) — — Total (167) — (378) For the year ended December 31, 2020, impairments amounted to $167 million. An impairment of $61 million was recognized in the third quarter of 2020, primarily to fully impair a CGU within the Vision Care reportable segment upon termination of the associated licensing agreement. The impairment was recognized in Research & development in the consolidated income statement. The remaining amount relates to additional impairments of $106 million, which was recognized in Cost of net sales in the consolidated income statement in 2020. Of that amount, an impairment of $41 million was recorded for a currently marketed product CGU within the Vision Care reportable segment due to lower expected sales. The CGU was reduced to its recoverable amount of $88 million at the time of impairment in the second quarter of 2020. An additional $65 million relates to impairments of a currently marketed product CGU in the Surgical reportable segment recognized in the first and fourth quarters of 2020 due to lower expected sales. This CGU was also reduced to its recoverable amount of $65 million at the time of impairment at December 31, 2020. The recoverable amount of each CGU was determined based on the FVLCOD method. FVLCOD was estimated using net present value techniques utilizing post-tax cash flows and discount rates as there are no direct or indirect observable prices in active markets for identical or similar assets. The estimates used in calculating the net present value involve significant judgment by management and include assumptions with measurement uncertainty. The estimates used are considered to be consistent with market participant assumptions and include cash flow projections for a five five There were no intangible asset impairment charges during the year ended December 31, 2019. For the year ended December 31, 2018, there was a full impairment of $337 million related to the write-down of CyPass

Deferred tax assets and liabili

Deferred tax assets and liabilities	12 Months Ended
	Dec. 31, 2020
Income Taxes [Abstract]
Deferred tax assets and liabilities	Deferred tax assets and liabilities ($ millions) Property, plant & equipment Intangible assets Pensions and other benefit obligations of associates Inventories Tax loss carry-forwards Other assets, provision and accruals Total Gross deferred tax assets at December 31, 2019 13 6 151 371 110 281 932 Gross deferred tax liabilities at December 31, 2019 (172) (1,713) (10) (23) — (46) (1,964) Net deferred tax balance at December 31, 2019 (159) (1,707) 141 348 110 235 (1,032) At December 31, 2019 (159) (1,707) 141 348 110 235 (1,032) (Charged)/credited to income (32) 193 (33) 10 59 26 223 Credited/(charged) to equity — — 7 — 5 (16) (4) Credited to other comprehensive income — — 13 — — 3 16 Net deferred tax balance at December 31, 2020 (191) (1,514) 128 358 174 248 (797) Gross deferred tax assets at December 31, 2020 24 5 128 381 174 314 1,026 Gross deferred tax liabilities at December 31, 2020 (215) (1,519) — (23) — (66) (1,823) Net deferred tax balance at December 31, 2020 (191) (1,514) 128 358 174 248 (797) The below table presents the Net deferred tax balance as of December 31, 2020 after offsetting $627 million of deferred tax assets and liabilities within the same tax jurisdiction. ($ millions) At December 31, 2020 Deferred tax assets 399 Deferred tax liabilities (1,196) Net deferred tax balance (797) ($ millions) Property, plant & equipment Intangible assets Pensions and other benefit obligations of associates Inventories Tax loss carry-forwards Other assets, provision and accruals Total Gross deferred tax assets at December 31, 2018 12 — 125 262 39 235 673 Gross deferred tax liabilities at December 31, 2018 (94) (1,403) (2) (14) — (18) (1,531) Net deferred tax balance at December 31, 2018 (82) (1,403) 123 248 39 217 (858) At December 31, 2018 (82) (1,403) 123 248 39 217 (858) (Charged)/credited to income (71) (194) 18 111 50 (36) (122) Credited to equity — — — — — 25 25 Credited to other comprehensive income — — 11 — — 5 16 Impact of business combinations — (121) — — 28 — (93) Other movements (6) 11 (11) (11) (7) 24 — Net deferred tax balance at December 31, 2019 (159) (1,707) 141 348 110 235 (1,032) Gross deferred tax assets at December 31, 2019 13 6 151 371 110 281 932 Gross deferred tax liabilities at December 31, 2019 (172) (1,713) (10) (23) — (46) (1,964) Net deferred tax balance at December 31, 2019 (159) (1,707) 141 348 110 235 (1,032) The below table presents the Net deferred tax balance as of December 31, 2019 after offsetting $578 million of deferred tax assets and liabilities within the same tax jurisdiction. ($ millions) At December 31, 2019 Deferred tax assets 354 Deferred tax liabilities (1,386) Net deferred tax balance (1,032) The below table presents deferred tax assets and deferred tax liabilities expected to have an impact on current taxes payable after more than twelve months. ($ billions) At December 31, 2020 At December 31, 2019 Deferred tax assets 0.6 0.6 Deferred tax liabilities 1.8 1.8 For foreign unremitted earnings retained by consolidated entities for reinvestment, which amounted to $7 billion as of December 31, 2020, no provision is made for income taxes that would be payable upon the distribution of these earnings. If these earnings were remitted, an income tax charge could result based on the tax statutes currently in effect. IFRS exceptions to recognizing taxable temporary differences include an exception to recognizing a deferred tax liability arising on the initial recognition of goodwill from acquisitions. As such, we have not provided a deferred tax for goodwill from acquisitions which amounted to $9 billion as of December 31, 2020 and 2019. The gross value of tax loss carryforwards capitalized as deferred tax assets amount to $921 million (2019: $521 million), of which $5 million will expire in five years. Of the remaining $916 million, approximately $559 million have an indefinite carryforward period, and approximately $357 million have a carryforward period that ranges from six to 20 years. All tax loss carryforwards have been capitalized as deferred tax assets in 2020 as it is probable that sufficient taxable income will be available for the foreseeable future. No tax losses carried forward have expired in 2020, 2019 or 2018. Swiss tax reform On June 30, 2019, Swiss voters approved the Swiss Tax Reform and Old Age Insurance financing bill ("Swiss tax reform"). As a result, the corporate income tax rate applicable to Alcon’s Swiss profits as of January 1, 2020 increased from approximately 9.4% in 2019 to approximately 14.2% beginning in 2020. This change resulted in a non-cash increase in tax expense of $304 million related to the re-measurement of Swiss deferred tax assets and liabilities in 2019.

Financial and other non-current

Financial and other non-current assets	12 Months Ended
	Dec. 31, 2020
Subclassifications of assets, liabilities and equities [abstract]
Financial and other non-current assets	Financial and other non-current assets The below tables provide details related to Financial assets and Other non-current assets as of December 31, 2020 and 2019. Financial assets ($ millions) 2020 2019 Long-term financial investments measured at FVOCI 28 31 Long-term financial investments measured at FVPL 12 28 Long-term receivables from customers 117 136 Minimum lease payments from finance lease agreements 39 78 Long-term loans, advances, and security deposits 22 34 Total financial assets 218 307 Minimum lease payments from finance lease agreements The following table shows the receivables of the gross investments in finance leases and the net present value of the minimum lease payments, as well as unearned finance income, related to surgical equipment lease arrangements. The finance income is recorded in "Other income". 2020 2019 ($ millions) Total Unearned Present Provision Net Total Unearned Present Provision Net Not later than one year (1) 33 (3) 30 (1) 29 51 (4) 47 (1) 46 Between one and five years 55 (3) 52 (18) 34 94 (5) 89 (23) 66 Later than five years 32 — 32 (27) 5 46 (1) 45 (33) 12 Total 120 (6) 114 (46) 68 191 (10) 181 (57) 124 (1) The current portion of the minimum lease payments is recorded in trade receivables or other current assets (to the extent not yet invoiced). Other non-current assets ($ millions) 2020 2019 Deferred compensation plans 137 122 Prepaid post-employment benefit plans 24 13 Other non-current assets 50 50 Total other non-current assets 211 185

Inventories

Inventories	12 Months Ended
	Dec. 31, 2020
Inventories [Abstract]
Inventories	Inventories The amount of inventory recognized as an expense in "Cost of net sales" in the consolidated income statement during 2020 amounted to $2.1 billion (2019: $2.2 billion, 2018: $2.2 billion). The amount of inventory recognized as an expense in "Cost of other revenues" in the consolidated income statement during 2020 amounted to $63 million (2019: $127 million, 2018: $0 million). ($ millions) 2020 2019 Raw material, consumables 278 286 Work in progress 136 101 Finished products 1,230 1,118 Total inventories 1,644 1,505 Alcon recognized inventory provisions and write-downs amounting to $304 million in 2020 (2019: $181 million, 2018: $170 million) and reversed inventory provisions amounting to $91 million (2019: $65 million, 2018: $56 million). Inventory provisions mainly relate to the adjustment of inventory balances to their net realizable value based on the forecasted sales. Reversals are made when the products become saleable.

Trade receivables

Trade receivables	12 Months Ended
	Dec. 31, 2020
Subclassifications of assets, liabilities and equities [abstract]
Trade receivables	Trade receivables Trade receivable balances include sales to wholesalers, retailers, doctor groups, private health systems, government agencies, pharmacy benefit managers and government-supported healthcare systems. The following tables provide details related to Trade receivables as of December 31, 2020 and 2019, including trade receivables that are not overdue as specified in the payment terms and conditions established with Alcon's customers, as well as an analysis of overdue amounts, expected credit loss rates and related provisions for doubtful trade receivables: 2020 ($ millions) Gross trade receivables Provision Trade receivables, net Expected credit loss rates Not overdue 1,137 (2) 1,135 0.2 % Past due for not more than one month 109 (1) 108 0.9 % Past due for more than one month but less than three months 67 (2) 65 3.0 % Past due for more than three months but less than six months 36 (2) 34 5.6 % Past due for more than six months but less than one year 31 (18) 13 58.1 % Past due for more than one year 49 (43) 6 87.8 % Total 1,429 (68) 1,361 2019 ($ millions) Gross trade receivables Provision Trade receivables, net Expected credit loss rates Not overdue 1,135 (1) 1,134 0.1 % Past due for not more than one month 118 (1) 117 0.8 % Past due for more than one month but less than three months 81 (1) 80 1.2 % Past due for more than three months but less than six months 47 (2) 45 4.3 % Past due for more than six months but less than one year 21 (12) 9 57.1 % Past due for more than one year 36 (31) 5 86.1 % Total 1,438 (48) 1,390 The following table summarizes the movement in the provision for doubtful trade receivables: ($ millions) 2020 2019 2018 January 1 (48) (54) (77) Transfers with former parent — — 4 Provisions for doubtful trade receivables charged to the consolidated income statement (48) (17) (17) Utilization of provisions for doubtful trade receivables 15 7 16 Reversal of provisions for doubtful trade receivables 14 15 16 Currency translation effects (1) 1 4 December 31 (68) (48) (54) The majority of the outstanding trade receivables from Greece, Italy, Portugal, Spain, Brazil, Russia, Turkey, Saudi Arabia, and Argentina (the closely monitored countries) are due directly from local governments or from government-funded entities except for Russia, Brazil, and Turkey. We evaluate trade receivables in these countries for potential collection risk. Should there be a substantial deterioration in our economic exposure with respect to those countries, we may increase our level of provisions by updating our expected loss provision or may change the terms of trade on which we operate. The following table shows the gross trade receivables balance from these closely monitored countries as of December 31, 2020 and 2019, the amounts that are past due for more than one year and the related amount of the provisions for doubtful trade receivables that have been recorded: ($ millions) 2020 2019 Total balance of gross trade receivables from closely monitored countries 211 209 Past due for more than one year 14 10 Provisions for doubtful trade receivables (15) (13) Trade receivables include amounts denominated in the following major currencies: ($ millions) 2020 2019 US dollar (USD) 477 463 Euro (EUR) 214 243 Japanese yen (JPY) 168 168 Chinese yuan (CNY) 121 102 Indian rupee (INR) 30 33 Canadian dollar (CAD) 32 30 Australian dollar (AUD) 29 29 British pound (GBP) 21 24 Russian ruble (RUB) 28 34 South Korean won (KRW) 31 29 Other currencies 210 235 Total trade receivables, net 1,361 1,390

Other current assets

Other current assets	12 Months Ended
	Dec. 31, 2020
Subclassifications of assets, liabilities and equities [abstract]
Other current assets	Other current assets The following table provides details related to Other current assets as of December 31, 2020 and 2019: ($ millions) 2020 2019 Current portion of long-term financial investments measured at FVPL 12 33 Current portion of long-term receivables from customers 107 122 Current portion of minimum lease payments from finance lease agreements 29 46 Prepaid expenses 93 89 Other receivables, security deposits and current assets 88 147 Derivative financial instruments 3 1 VAT receivable 72 64 Total other current assets 404 502

Right-of-use assets and Lease l

Right-of-use assets and Lease liabilities	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
Right-of-use assets and Lease liabilities	Right-of-use assets and Lease liabilities Right-of-use assets Right-of-use assets as of December 31, 2020 and 2019 were comprised of the following: ($ millions) 2020 2019 Land 20 20 Buildings 310 277 Machinery & equipment and other assets 28 27 Total right-of-use assets 358 324 Depreciation charges of $79 million and $66 million for the years ended December 31, 2020 and 2019, respectively, are shown in the table below by underlying class of asset: ($ millions) 2020 2019 Land 1 1 Buildings 59 47 Machinery & equipment and other assets 19 18 Total 79 66 Additions to right-of-use assets amounted to $107 million and $116 million for the years ended December 31, 2020 and 2019, respectively. Lease liabilities Lease liabilities totaled $385 million as of December 31, 2020, including $70 million in current lease liabilities and $315 million in non-current lease liabilities. The contractual maturities of the undiscounted lease liabilities as of December 31, 2020 and December 31, 2019, are as follows: Lease liabilities undiscounted ($ millions) 2020 2019 Not later than one year 82 73 Between one and five years 203 176 Later than five years 203 200 Total lease liabilities undiscounted 488 449 Lease liabilities ($ millions) 2020 2019 Not later than one year 70 61 Between one and five years 168 140 Later than five years 147 140 Total lease liabilities 385 341 Additional disclosures The following table provides additional disclosures related to right-of-use assets and lease liabilities: ($ millions) 2020 2019 Interest expense on lease liabilities 13 11 Expense on short-term, low value and variable leases 4 3 Total cash outflows for leases 85 59 Thereof: Lease liability payments (1) 69 52 Interest payments (2) 12 5 Short-term and low value lease payments (2) 4 2 (1) Reported as cash outflows from financing activities net of lease incentives received (2) Included within total net cash flows from operating activities

Non-current and current financi

Non-current and current financial debts	12 Months Ended
	Dec. 31, 2019
Financial Instruments [Abstract]
Non-current and current financial debts	Non-current and current financial debts The below table summarizes non-current and current Financial debts outstanding as of December 31, 2020 and 2019. ($ millions) 2020 2019 Non-current financial debts Facility B 794 793 Facility C 429 391 Local facilities (Japan) — 55 Series 2026 notes 496 495 Series 2029 notes 992 991 Series 2030 notes 744 — Series 2049 notes 494 493 Revolving facility — — Total non-current financial debts 3,949 3,218 Current financial debts Local facilities: Japan 101 115 All others 49 101 Other short-term financial debts 12 29 Derivatives 7 16 Total current financial debts 169 261 Total financial debts 4,118 3,479 Interest expense recognized for Financial debts, excluding lease liabilities, was $94 million, $81 million and $10 million for the years ended December 31, 2020, 2019 and 2018, respectively. The weighted average interest rate on Financial debts was 2.3% in 2020 and 2.9% in 2019. Bridge Loan, Term Loan, and Revolving Credit Facilities On March 6, 2019, Alcon entered into a $1.5 billion unsecured 364-day bridge loan facility with two extension options, each for a period of 180 days (the "Bridge Facility"), a $0.5 billion unsecured three five five five The Facilities bear interest rates equal to the interest rate benchmark (prevailing Euro Interbank Offered Rate (“EURIBOR”) in the case of loans denominated in EUR, USD prevailing London Interbank Offered Rate (“LIBOR”) in the case of loans denominated in USD and CHF LIBOR in the case of loans denominated in CHF), plus an applicable margin. Alcon and certain of its subsidiaries are the borrowers under the Facilities and Alcon guarantees the borrowings of such subsidiaries under the Facilities. In addition, the Revolving Facility includes a mechanism through which certain subsidiaries, as approved by the lenders, can accede as a borrower. Alcon is permitted to voluntarily prepay loans under the Facilities, in whole or in part, without penalty or premium subject to certain minimum prepayment amounts and the payment of accrued interest on the amount prepaid and customary breakage costs. The Bridge Facility had a mandatory prepayment provision, pursuant to which Alcon would have to apply proceeds from relevant debt capital markets transactions in prepayment under the Bridge Facility. The terms of the Facilities include certain events of default and covenants customary for investment grade credit facilities, including restrictive covenants that will limit, among other things, the grant or incurrence of security interests over any of Alcon's assets, the incurrence of certain indebtedness and entry into certain fundamental change transactions. The Facilities do not contain any financial covenants. Refinancing of Bridge Facility and Facility A On September 23, 2019, AFC issued Senior Notes ("Notes") with maturity dates in 2026, 2029, and 2049, which are guaranteed by the Company. The Notes are unsecured senior obligations of AFC issued in a private placement. The total principal amount of the Notes is $2.0 billion. The Notes were issued at a discount totaling $7 million, which was recorded as a reduction to the carrying value of the Notes and will be amortized to Interest expense over the term of the Notes. AFC incurred $15 million of debt issuance costs, which were recorded as a reduction to the carrying value of the Notes and will be amortized to Other financial income & expense over the term of the Notes. The Notes consist of the following: • Series 2026 Notes - $0.5 billion due in 2026 issued at 99.5%, 2.750% interest is payable twice per year in March and September, beginning in March 2020. • Series 2029 Notes - $1.0 billion due in 2029 issued at 99.6%, 3.000% interest is payable twice per year in March and September, beginning March 2020. • Series 2049 Notes - $0.5 billion due in 2049 issued at 99.8%, 3.800% interest is payable twice per year in March and September, beginning March 2020. The funds borrowed through the issuance of the Notes were used to repay the $1.5 billion Bridge Facility and $0.5 billion Facility A. The transaction was accounted for as an extinguishment of a liability. Alcon recognized a loss of $4 million associated with the write-off of unamortized deferred financing costs due to extinguishment of the original financing. This loss on extinguishment was recognized in Other financial income & expense. Series 2030 notes issuance On May 27, 2020, AFC issued senior notes due in 2030 (“Series 2030 Notes”), which are guaranteed by the Company. The Series 2030 Notes are unsecured senior obligations of AFC issued in a private placement and rank equally in right of payment with the Series 2026, Series 2029, and Series 2049 notes. The total principal amount of the Senior 2030 Notes is $750 million. The Senior 2030 Notes were issued at 99.843% with 2.600% interest payable twice per year in May and November, beginning in November 2020. The Series 2030 Notes were issued at a discount totaling $1 million, which was recorded as a reduction to the carrying value of the Series 2030 notes and will be amortized to Interest expense over the term of the Series 2030 Notes. AFC incurred $5 million of debt issuance costs, which were recorded as a reduction to the carrying value of the Series 2030 Notes and will be amortized to Other financial income & expense over the term of the Series 2030 Notes. Local Bilateral Facilities In February 2019, Alcon entered into a number of local bilateral facilities in different countries, with the largest share of borrowings in Japan. As of December 31, 2020, a total of $150 million was drawn, including $101 million on two lines in Japan and are classified as current with a maturity date of one year or less. There was $115 million undrawn on the facilities in Japan as of December 31, 2020. Maturity of contractual undiscounted cash flows and interest payment commitments The following table provides details on the maturity of the contractual undiscounted cash flows for Alcon's borrowings as of December 31, 2020 and 2019: 2020 2019 ($ millions) Nominal amount - Current and Derivatives Total Nominal amount - Current and Derivatives Total Not later than one year 162 7 169 245 16 261 Between one and five years 1,231 — 1,231 1,247 — 1,247 Later than five years 2,750 — 2,750 2,000 — 2,000 Total cash flows 4,143 7 4,150 3,492 16 3,508 Unamortized debt discount and issuance costs (32) — (32) (29) — (29) Total carrying value 4,111 7 4,118 3,463 16 3,479 The following table provides details on the maturity of the future contractual interest payments commitments as of December 31, 2020 and 2019: ($ millions) 2020 2019 Not later than one year 96 94 Between one and five years 357 336 Later than five years 687 653 Total cash flows 1,140 1,083

Financial instruments - additio

Financial instruments - additional disclosures	12 Months Ended
	Dec. 31, 2020
Financial Instruments [Abstract]
Financial instruments - additional disclosures	Financial instruments - additional disclosures The below table provides detail related to financial instruments as of December 31, 2020 and 2019. ($ millions) Note 2020 2019 Cash and cash equivalents Cash in current accounts 262 392 Cash held in time deposits and money market funds 1,295 430 Total Cash and cash equivalents 1,557 822 Financial assets - measured at fair value through other comprehensive income ("FVOCI") Long-term financial investments 12 28 31 Total financial assets - measured at FVOCI 28 31 Financial assets - measured at amortized costs (1) Trade receivables 14 1,361 1,390 Income tax receivables 21 17 Other current assets (excluding prepaid expenses and other current assets measured at FVPL) 15 296 379 Long-term receivables from customers 12 117 136 Non-current minimum lease payments from finance lease agreements 12 39 78 Long-term loans, advances, and security deposits 12 22 34 Total financial assets - measured at amortized costs 1,856 2,034 Financial assets - measured at fair value through profit and loss ("FVPL") Deferred compensation assets 12 137 122 Current portion of long-term financial investments 15 12 33 Derivative financial instruments 15 3 1 Long-term financial investments 12 12 28 Total financial assets - measured at FVPL 164 184 Total financial assets 3,605 3,071 Financial liabilities - measured at amortized cost or cost (1) Current financial liabilities Financial debts 17 162 245 Lease liabilities 16 70 61 Trade payables 876 833 Total current financial liabilities - measured at amortized cost or cost 1,108 1,139 Non-current financial liabilities Financial debts 17 3,949 3,218 Lease liabilities 16 315 280 Total non-current financial liabilities - measured at amortized cost or cost 4,264 3,498 Total financial liabilities - measured at amortized cost or cost 5,372 4,637 Financial liabilities - measured at FVPL Contingent consideration liabilities 19/20 157 243 Derivative financial instruments 17 7 16 Total financial liabilities - measured at FVPL 164 259 Total financial liabilities 5,536 4,896 Net financial assets and financial liabilities (1,931) (1,825) (1) The carrying amount is a reasonable approximation of fair value, with the exception of the Series 2026, 2029, 2030 and 2049 notes recorded in Non-current financial debts with a fair value of $3,036 million and carrying value of $2,726 million as of December 31, 2020 and a fair value of $2,049 million and carrying value of $1,979 million as of December 31, 2019. The fair value of notes was determined using level 2 inputs. The notes were valued using a quoted market price for such notes, which have low trading volumes. Fair value by hierarchy As required by IFRS, financial assets and liabilities recorded at fair value in the Consolidated Financial Statements are categorized based upon the level of judgment associated with the inputs used to measure their fair value. There are three hierarchical levels, based on an increasing amount of judgment associated with the inputs to derive fair value for these financial assets and liabilities, which are as follows: Financial assets and liabilities carried at Level 1 fair value hierarchy are listed in active markets. Financial assets and liabilities carried at Level 2 fair value hierarchy are valued using corroborated market data. Level 1 financial assets include money market funds and deferred compensation assets. There were no financial liabilities carried at Level 1 fair value, and Level 2 financial assets and liabilities include derivative financial instruments. Investments in money market funds are classified within Level 1 of the fair value hierarchy because they are valued using quoted market prices. The investments are classified as Cash & cash equivalents within our Consolidated Balance Sheet. Deferred compensation investments for certain employee benefit plans are held in a rabbi trust and dedicated to pay the benefits under the associated plans but are not considered plan assets as the assets remain available to creditors of Alcon in certain events, including bankruptcy. Rabbi trust assets primarily consist of investments in mutual funds. These assets are classified within Level 1 of the fair value hierarchy because they are valued using quoted market prices. Level 3 inputs are unobservable for the financial asset or liability. The financial assets and liabilities generally included in Level 3 fair value hierarchy are equity securities and convertible notes receivable of private companies measured at FVOCI, and fund investments, options to acquire private companies, and contingent consideration liabilities measured at FVPL. The following tables summarize financial assets and liabilities measured at fair value on a recurring basis or at amortized cost or cost as of December 31, 2020 and 2019. December 31, 2020 ($ millions) Level 1 Level 2 Level 3 Valued at amortized cost or cost Total Non-current financial assets Long-term financial investments measured at FVOCI — — 28 — 28 Long-term financial investments measured at FVPL — — 12 — 12 Long-term receivables from customers — — — 117 117 Deferred compensation assets (1) 137 — — — 137 Non-current minimum lease payments from finance lease agreements — — — 39 39 Long-term loans, advances, and security deposits — — — 22 22 Total non-current financial assets 137 — 40 178 355 Current financial assets Money market funds 625 — — — 625 Current portion of long-term financial investments measured at FVPL (2) — — 12 — 12 Current portion of long-term receivables from customers (2) — — — 107 107 Current portion of minimum lease payments from finance lease agreements (2) — — — 29 29 Other receivables, security deposits and current assets (2) — — — 88 88 VAT receivables (2) — — — 72 72 Derivative financial instruments (2) — 3 — — 3 Total current financial assets 625 3 12 296 936 Total financial assets at fair value and amortized cost or cost 762 3 52 474 1,291 Financial liabilities Contingent consideration liabilities — — (157) — (157) Non-current financial debt — — — (3,949) (3,949) Current financial debt — — — (162) (162) Derivative financial instruments — (7) — — (7) Total financial liabilities at fair value and amortized cost — (7) (157) (4,111) (4,275) (1) Recorded in Other non-current assets. (2) Recorded in Other current assets. December 31, 2019 ($ millions) Level 1 Level 2 Level 3 Valued at amortized cost or cost Total Non-current financial assets Long-term financial investments measured at FVOCI — — 31 — 31 Long-term financial investments measured at FVPL — — 28 — 28 Long-term receivables from customers — — — 136 136 Deferred compensation assets (1) 122 — — — 122 Non-current minimum lease payments from finance lease agreements — — — 78 78 Long-term loans, advances, and security deposits — — — 34 34 Total non-current financial assets 122 — 59 248 429 Current financial assets Money market funds 120 — — — 120 Current portion of long-term financial investments measured at FVPL (2) — — 33 — 33 Current portion of long-term receivables from customers (2) — — — 122 122 Current portion of minimum lease payments from finance lease agreements (2) — — — 46 46 Other receivables, security deposits and current assets (2) — — — 147 147 VAT receivables (2) — — — 64 64 Derivative financial instruments (2) — 1 — — 1 Total current financial assets 120 1 33 379 533 Total financial assets at fair value and amortized cost or cost 242 1 92 627 962 Financial liabilities Contingent consideration liabilities — — (243) — (243) Non-current financial debt — — — (3,218) (3,218) Current financial debt — — — (245) (245) Derivative financial instruments — (16) — — (16) Total financial liabilities at fair value and amortized cost — (16) (243) (3,463) (3,722) (1) Recorded in Other non-current assets. (2) Recorded in Other current assets There were no transfers of financial instruments between levels in the fair value hierarchy during the years ended December 31, 2020 and 2019. Level 3 financial instruments measured at fair value on a recurring basis Financial assets Long-term financial investments measured Financial investments ($ millions) 2020 2019 2020 2019 Balance as of January 1 31 19 61 98 Additions 7 17 2 34 Sales — — — (7) (Losses) recognized in consolidated statement of comprehensive loss (10) (7) — — Unrealized gains/(losses) in consolidated income statement — — (5) (3) Amortization — — (34) (61) Reclassification — 2 — — Balance as of December 31 28 31 24 61 If the pricing parameters for the Level 3 input were to change for Long-term financial investments measured at FVOCI and Financial investments measured at FVPL by 10% positively or negatively, this would change the amount recorded in the 2020 Consolidated Statement of Comprehensive Loss by $4 million. Financial liabilities Contingent consideration liabilities ($ millions) 2020 2019 Balance as of January 1 (243) (162) Additions — (135) Accretion for passage of time (17) (21) Adjustments for changes in assumptions 63 75 Payments 40 — Balance as of December 31 (157) (243) Changes in contingent consideration liabilities in the current year include adjustments for changes in assumptions of $63 million primarily related to revised expectations for achievement of development and commercial milestones and timing of settlement for milestones, and payments of $40 million related to achievement of development milestones. As of December 31, 2020, the probability of success for various development and commercial milestones ranges from 55% to 100% and the maximum remaining potential payments related to contingent consideration from business combinations is $470 million, plus other amounts calculated as a percentage of commercial sales in cases where there is not a specified maximum contractual payment amount. The estimation of probability typically depends on factors such as technical milestones or market performance and is adjusted for the probability of payment. If material, probable payments are appropriately discounted to reflect the impact of time. Changes in contingent consideration liabilities in the prior year included additions of $135 million related to the acquisition of PowerVision in March 2019 as described in Note 4 of these Consolidated Financial Statements. The prior year also included changes in assumptions of $75 million primarily related to revised expectations for achievement of commercial milestones and changes in assumptions related to the expected timing of settlement for development milestones. As of December 31, 2019, the probability of success for various development and commercial milestones ranged from 70% to 100% and the maximum remaining potential payments related to contingent consideration from business combinations was $510 million, plus other amounts calculated as a percentage of commercial sales in cases where there is not a specified maximum contractual payment amount. Contingent consideration liabilities are reported in “Provisions & other non-current liabilities" and "Provisions & other current liabilities” based on the projected timing of settlement which is estimated to range from 2021 through 2032 for contingent consideration obligations as of December 31, 2020. For the determination of the fair value of a contingent consideration various unobservable inputs are used. A change in these inputs might result in a significantly higher or lower fair value measurement. The inputs used are, among others, the probability of success, sales forecast and assumptions regarding the discount rate, timing and different scenarios of triggering events. The significance and usage of these inputs to each contingent consideration may vary due to differences in the timing and triggering events for payments or in the nature of the asset related to the contingent consideration. As the most significant Level 3 input, if the probability of success were to change by 10% positively or negatively, this would change the amounts recorded for contingent consideration payables in the 2020 Consolidated Income Statement by $23 million and $24 million respectively. Derivatives As of December 31, 2020, the net value of unsettled positions for derivative forward contracts and swaps was $4 million, including $3 million of unrealized gains in Other current assets and $7 million of unrealized losses in Current financial debts. As of December 31, 2019, the net value of unsettled positions for derivative forward contracts and swaps was $15 million, including $1 million of unrealized gains in Other current assets and $16 million of unrealized losses in Current financial debts. There are master agreements with several banking counterparties for derivatives financial instruments, however, there were no derivative financial instruments meeting the offsetting criteria under IFRS as of December 31, 2020 or December 31, 2019. Nature and extent of risks arising from financial instruments COVID-19 has resulted in updates to our assessment of the nature and extent of certain risks arising from financial instruments, as outlined below. Market risk Alcon is exposed to market risk, primarily related to foreign currency exchange rates, interest rates and the market value of the investments of liquid funds. Alcon actively monitors and seeks to reduce, where it deems it appropriate to do so, fluctuations in these exposures. It is Alcon policy and practice to enter into a variety of derivative financial instruments to manage the volatility of these exposures and to enhance the yield on the investment of liquid funds. Alcon does not enter into any financial transactions containing a risk that cannot be quantified at the time the transaction is concluded. In addition, Alcon does not sell short assets it does not have, or does not know it will have, in the future. Alcon only sells existing assets or enters into transactions and future transactions (in the case of anticipatory hedges) that it confidently expects it will have in the future, based on past experience. In the case of liquid funds, Alcon writes call options on assets it has, or writes put options on positions it wants to acquire and has the liquidity to acquire. Alcon expects that any loss in value for these instruments generally would be offset by increases in the value of the underlying transactions. Foreign currency exchange rate risk Alcon uses the US Dollar as its reporting currency and is therefore exposed to foreign currency exchange movements, primarily in Euros, Japanese Yen, Chinese Renminbi, Swiss Francs, and emerging market currencies. Fluctuations in the exchange rate between the US Dollar and other currencies can have a significant effect on both the Alcon’s results of operations, including reported sales and earnings, as well as on the reported value of our assets, liabilities and cash flows. This, in turn, may significantly affect the comparability of period-to-period results of operations. Alcon manages its global currency exposure by engaging in hedging transactions where management deems appropriate (forward contracts and swaps). Specifically, Alcon enters into various contracts that reflect the changes in the value of foreign currency exchange rates to preserve the value of assets. Interest rate risk Alcon's exposure to cash flow interest rate risks arises mainly from non-current financial debts at variable rates. Alcon may enter into interest rate swap agreements, in which it exchanges periodic payments based on a notional amount and agreed-upon fixed and variable rate interests. If the interest rates had been higher / lower by 1%, the loss before taxes would have been higher / lower by $14 million from the impacts of interest expense based on the change in the interest rate. Commodity price risk Alcon has only a very limited exposure to price risk related to anticipated purchases of certain commodities used as raw materials by Alcon's businesses. A change in those prices may alter the gross margin of a specific business, but generally by not more than 10% of the margin and thus below Alcon's risk management tolerance levels. Accordingly, Alcon does not enter into significant forward and option contracts to manage fluctuations in prices of anticipated purchases. Credit risk Credit risks arise from the possibility that customers may not be able to settle their obligations as agreed. To manage this risk, Alcon periodically assesses credit risk, assigns individual credit limits, and takes actions to mitigate credit risk where appropriate. With the continued adverse economic conditions in relation to the COVID-19 pandemic, there is an increased credit risk due to an increase in expected credit losses. Provisions for expected credit losses have been reflected in the Consolidated Financial Statements as of December 31, 2020. Alcon will continue to assess forward-looking estimates of potential increased default rates and potential increase in lifetime expected credit losses. For further information, refer to Note 14 of these Consolidated Financial Statements. No customer accounted for 10% or more of Alcon's net sales in 2020, 2019, or 2018. Liquidity risk Liquidity risk is defined as the risk that Alcon may not be able to settle or meet its obligations on time or at a reasonable price. Alcon Treasury is responsible for liquidity, funding and settlement management. In addition, liquidity and funding risks, and related processes and policies, are overseen by management. Alcon manages its liquidity risk on a consolidated basis according to business needs, tax, capital or regulatory considerations, if applicable, through numerous sources of financing in order to maintain flexibility. Management monitors Alcon's net debt or liquidity position through rolling forecasts on the basis of expected cash flows. Since March 2020, Alcon has experienced delayed collections from customers. While collections improved in the second half of the year, with the continued adverse economic conditions in relation to the COVID-19 pandemic, there is an increased liquidity risk due to further potential delays or reductions in collections from our customers or increased difficulties in accessing the capital or debt markets. In response to the increased liquidity risk, on May 27, 2020, AFC completed an offering of $750 million of 2.600% senior notes due in 2030, increasing Alcon's overall liquidity. In addition, Alcon’s revolving credit facility with total availability of $1.0 billion remained undrawn as of December 31, 2020 with no current limitations on borrowing, and management has not identified any changes in Alcon's ability to access the capital or debt markets.

Provisions and other non-curren

Provisions and other non-current liabilities	12 Months Ended
	Dec. 31, 2020
Subclassifications of assets, liabilities and equities [abstract]
Provisions and other non-current liabilities	Provisions and other non-current liabilities The below table provides details related to Provisions and other non-current liabilities as of December 31, 2020, and 2019. ($ millions) Note 2020 2019 Accrued liability for employee benefits: Defined benefit pension plans 23 339 291 Other long-term employee benefits and deferred compensation 152 140 Other post-employment benefits 23 332 423 Provisions for litigation and other legal matters — — Contingent consideration 18 142 208 Other non-current liabilities 95 106 Total provisions and other non-current liabilities 1,060 1,168 Alcon believes that its total provisions are adequate based upon currently available information; however, given the inherent difficulties in estimating liabilities in this area, Alcon may incur additional costs beyond the amounts provided. Management believes that such additional amounts, if any, would not be material to Alcon's financial condition but could be material to the results of operations or cash flows in a given period. Provisions for litigation and other legal matters Alcon has established provisions for certain litigation and other legal matters, where a potential cash outflow is probable and a reliable estimate can be made of the amount of the outflow. These provisions represent the current best estimate of the total financial effect for these matters. Potential cash outflows reflected in a provision may be fully or partially off-set by insurance in certain circumstances. Alcon has not established provisions for potential damage awards for certain additional legal claims if Alcon currently believes that a payment is either not probable or cannot be reliably estimated. A number of other legal matters are in such early stages or the issues presented are such that Alcon has not made any provisions since it cannot currently estimate either a potential outcome or the amount of any potential losses. For these reasons, among others, Alcon generally is unable to make a reliable estimate of possible loss with respect to such cases. It is therefore not practicable to provide information about the potential financial impact of those cases. There might also be cases for which Alcon was able to make a reliable estimate of the possible loss or the range of possible loss, but Alcon believes that publication of such information on a case-by-case basis would prejudice Alcon's position in ongoing legal proceedings or in any related settlement discussions. Accordingly, in such cases, information would be disclosed with respect to the nature of the contingency, but no disclosure is provided as to an estimate of the possible loss or range of possible loss. Note 26 contains additional information on contingencies. Summary of significant legal proceedings Under the Separation and Distribution Agreement Alcon entered into with Novartis in connection with the separation and the Spin-off, Alcon and Novartis agreed, subject to certain conditions and except to the extent otherwise described below with respect to any matter, to indemnify the other party and its directors, officers, associates and other representatives against any pending or future liabilities or claims that constitute either a Novartis Group liability, in the case of Novartis, or an Alcon liability, in the case of Alcon, under the terms of the Separation and Distribution Agreement, based on whether such claim or liability relates to the Novartis business and products or Alcon's respective business and products. A number of Alcon companies are, and will likely continue to be, subject to various legal proceedings and investigations that arise from time to time, including proceedings regarding product liability, sales and marketing practices, commercial disputes, employment, and wrongful discharge, antitrust, securities, health and safety, environmental, tax, international trade, privacy, and intellectual property matters. As a result, Alcon may become subject to substantial liabilities that may not be covered by insurance and could affect our business, financial position and reputation. While Alcon does not believe that any of these legal proceedings will have a material adverse effect on its financial position, litigation is inherently unpredictable and large judgments sometimes occur. As a consequence, Alcon may in the future incur judgments or enter into settlements of claims that could have a material adverse effect on its results of operations or cash flow. The following is a summary as of February 23, 2021 of significant legal proceedings of the Alcon business to which Alcon or any of its subsidiaries are a party. Asia / Russia investigation In 2017 and 2018, Alcon and Novartis Group companies, as well as certain present and former executives and associates of Alcon and Novartis, received document requests and subpoenas from the US Department of Justice (“DoJ”) and the SEC requesting information concerning Alcon accounting, internal controls and business practices in Asia and Russia, including revenue recognition for surgical equipment and related products and services and relationships with third party distributors, both before and after Alcon became part of the Novartis Group. The Investigations by the DoJ and the SEC have concluded. On June 25, 2020, Alcon entered into a three Contact lenses class actions Since the first quarter of 2015, more than 50 class action complaints have been filed in several courts across the US naming as defendants contact lens manufacturers, including Alcon, and alleging violations of federal antitrust law, as well as the antitrust, consumer protection and unfair competition laws of various states, in connection with the implementation of unilateral price policies by the defendants in the sale of contact lenses. The cases have been consolidated in the Middle District of Florida by the Judicial Panel on Multidistrict Litigation and the claims are being vigorously contested. TCPA matter In April 2016, a putative class action lawsuit was filed in Illinois federal court alleging that the defendants, Alcon and Novartis Pharmaceuticals Corporation, sent unsolicited facsimiles in violation of the Telephone Consumer Protection Act, and seeking to certify a representative putative nationwide class of affected consumers. The parties have settled the matter on terms that will dispose of all claims and will require no payments by Alcon. JJSVI patent dispute On June 23, 2020, Johnson & Johnson Surgical Vision, Inc. ("JJSVI"), acting through its subsidiaries, filed a patent infringement action in the US District Court in Delaware alleging that the manufacture, use, sale, offer for sale, and/or importation of Alcon’s LenSx Laser System willfully infringes, directly and/or indirectly, one or more claims of 12 US patents. JJSVI subsequently amended its complaint to include copyright infringement claims relating to source code used in the LenSx Laser System as well as additional claims of patent infringement. Also on June 23, 2020, JJSVI filed a claim in Mannheim, Germany, alleging that Alcon directly infringes one European patent through its manufacture and sale of LenSx . In these cases, JJSVI seeks monetary and injunctive relief. In addition, JJSVI filed a motion on February 4, 2021 asking the district court in Delaware to issue a preliminary injunction prohibiting Alcon from offering, selling, distributing, installing, or exporting LenSx systems that contain the allegedly infringing source code or offering to sell, selling, distributing, or exporting such source code with the purpose or intent of it being loaded onto LenSx systems. Alcon intends to defend the cases vigorously and has asserted various patent infringement claims against JJSVI in Europe and the United States. Hoya patent dispute On December 11, 2020, Hoya Corporation and one of its affiliates filed suit against Alcon in the US District Court for the Northern District of Texas alleging that Alcon's UltraSert Pre-Loaded Delivery System infringes six of Hoya's US patents. Alcon intends to defend the case vigorously. Litigation and other legal matters provision movements ($ millions) 2020 2019 2018 January 1 — 42 49 Additions to provisions 9 — 1 Cash payments (9) (40) (1) Releases of provisions — (2) (7) December 31 — — 42 Less current portion — — (42) Non-current provisions for litigation and other legal matters at December 31 — — — Alcon believes that its total provisions for litigation and other legal matters are adequate based upon currently available information. However, given the inherent difficulties in estimating liabilities, there can be no assurance that additional liabilities and costs will not be incurred beyond the amounts provided. The following table provides details related to Provisions and other current liabilities as of December 31, 2020 and 2019: ($ millions) Note 2020 2019 Taxes other than income taxes 110 81 Restructuring provisions 10 28 Accrued expenses for goods and services received but not invoiced 61 79 Accruals for royalties 11 10 Accruals for deductions from revenue 217 212 Accruals for compensation and benefits including social security 352 382 Deferred income 110 97 Provisions for litigation and other legal matters 19 — — Accrued share-based payments 9 10 Accrued interest on financial debts 19 19 Contingent consideration 18 15 35 Other payables 80 85 Total provisions and other current liabilities 994 1,038 Provisions and accruals are based upon management's best estimate and adjusted for actual experience. Such adjustments to the historic estimates have not been material. Accruals for deductions from revenue The following table shows the movement of accruals for deductions from revenue: ($ millions) 2020 2019 2018 January 1 212 194 213 Additions 540 662 603 Payments/utilizations (537) (646) (613) Changes in offset against gross trade receivables (2) 1 2 Currency translation effects 4 1 (11) December 31 217 212 194 Restructuring provisions The following table shows the movement of restructuring provisions: ($ millions) 2020 2019 2018 January 1 28 8 3 Additions 22 32 13 Cash payments (40) (10) (7) Releases — (2) (2) Currency translation effects — — 1 December 31 10 28 8 In 2020 and 2019, additions to restructuring provisions of $22 million and $32 million, respectively, were related to the multi-year transformation program announced by Alcon on November 19, 2019. The additions to restructuring provisions in 2020 and 2019 were primarily related to accrued severance for the associates whose positions will be eliminated. In 2018, additions to restructuring provisions of $13 million were related to initiatives aimed at improving the efficiency and agility of Alcon's operating model.

Provisions and other current li

Provisions and other current liabilities	12 Months Ended
	Dec. 31, 2020
Subclassifications of assets, liabilities and equities [abstract]
Provisions and other current liabilities	Provisions and other non-current liabilities The below table provides details related to Provisions and other non-current liabilities as of December 31, 2020, and 2019. ($ millions) Note 2020 2019 Accrued liability for employee benefits: Defined benefit pension plans 23 339 291 Other long-term employee benefits and deferred compensation 152 140 Other post-employment benefits 23 332 423 Provisions for litigation and other legal matters — — Contingent consideration 18 142 208 Other non-current liabilities 95 106 Total provisions and other non-current liabilities 1,060 1,168 Alcon believes that its total provisions are adequate based upon currently available information; however, given the inherent difficulties in estimating liabilities in this area, Alcon may incur additional costs beyond the amounts provided. Management believes that such additional amounts, if any, would not be material to Alcon's financial condition but could be material to the results of operations or cash flows in a given period. Provisions for litigation and other legal matters Alcon has established provisions for certain litigation and other legal matters, where a potential cash outflow is probable and a reliable estimate can be made of the amount of the outflow. These provisions represent the current best estimate of the total financial effect for these matters. Potential cash outflows reflected in a provision may be fully or partially off-set by insurance in certain circumstances. Alcon has not established provisions for potential damage awards for certain additional legal claims if Alcon currently believes that a payment is either not probable or cannot be reliably estimated. A number of other legal matters are in such early stages or the issues presented are such that Alcon has not made any provisions since it cannot currently estimate either a potential outcome or the amount of any potential losses. For these reasons, among others, Alcon generally is unable to make a reliable estimate of possible loss with respect to such cases. It is therefore not practicable to provide information about the potential financial impact of those cases. There might also be cases for which Alcon was able to make a reliable estimate of the possible loss or the range of possible loss, but Alcon believes that publication of such information on a case-by-case basis would prejudice Alcon's position in ongoing legal proceedings or in any related settlement discussions. Accordingly, in such cases, information would be disclosed with respect to the nature of the contingency, but no disclosure is provided as to an estimate of the possible loss or range of possible loss. Note 26 contains additional information on contingencies. Summary of significant legal proceedings Under the Separation and Distribution Agreement Alcon entered into with Novartis in connection with the separation and the Spin-off, Alcon and Novartis agreed, subject to certain conditions and except to the extent otherwise described below with respect to any matter, to indemnify the other party and its directors, officers, associates and other representatives against any pending or future liabilities or claims that constitute either a Novartis Group liability, in the case of Novartis, or an Alcon liability, in the case of Alcon, under the terms of the Separation and Distribution Agreement, based on whether such claim or liability relates to the Novartis business and products or Alcon's respective business and products. A number of Alcon companies are, and will likely continue to be, subject to various legal proceedings and investigations that arise from time to time, including proceedings regarding product liability, sales and marketing practices, commercial disputes, employment, and wrongful discharge, antitrust, securities, health and safety, environmental, tax, international trade, privacy, and intellectual property matters. As a result, Alcon may become subject to substantial liabilities that may not be covered by insurance and could affect our business, financial position and reputation. While Alcon does not believe that any of these legal proceedings will have a material adverse effect on its financial position, litigation is inherently unpredictable and large judgments sometimes occur. As a consequence, Alcon may in the future incur judgments or enter into settlements of claims that could have a material adverse effect on its results of operations or cash flow. The following is a summary as of February 23, 2021 of significant legal proceedings of the Alcon business to which Alcon or any of its subsidiaries are a party. Asia / Russia investigation In 2017 and 2018, Alcon and Novartis Group companies, as well as certain present and former executives and associates of Alcon and Novartis, received document requests and subpoenas from the US Department of Justice (“DoJ”) and the SEC requesting information concerning Alcon accounting, internal controls and business practices in Asia and Russia, including revenue recognition for surgical equipment and related products and services and relationships with third party distributors, both before and after Alcon became part of the Novartis Group. The Investigations by the DoJ and the SEC have concluded. On June 25, 2020, Alcon entered into a three Contact lenses class actions Since the first quarter of 2015, more than 50 class action complaints have been filed in several courts across the US naming as defendants contact lens manufacturers, including Alcon, and alleging violations of federal antitrust law, as well as the antitrust, consumer protection and unfair competition laws of various states, in connection with the implementation of unilateral price policies by the defendants in the sale of contact lenses. The cases have been consolidated in the Middle District of Florida by the Judicial Panel on Multidistrict Litigation and the claims are being vigorously contested. TCPA matter In April 2016, a putative class action lawsuit was filed in Illinois federal court alleging that the defendants, Alcon and Novartis Pharmaceuticals Corporation, sent unsolicited facsimiles in violation of the Telephone Consumer Protection Act, and seeking to certify a representative putative nationwide class of affected consumers. The parties have settled the matter on terms that will dispose of all claims and will require no payments by Alcon. JJSVI patent dispute On June 23, 2020, Johnson & Johnson Surgical Vision, Inc. ("JJSVI"), acting through its subsidiaries, filed a patent infringement action in the US District Court in Delaware alleging that the manufacture, use, sale, offer for sale, and/or importation of Alcon’s LenSx Laser System willfully infringes, directly and/or indirectly, one or more claims of 12 US patents. JJSVI subsequently amended its complaint to include copyright infringement claims relating to source code used in the LenSx Laser System as well as additional claims of patent infringement. Also on June 23, 2020, JJSVI filed a claim in Mannheim, Germany, alleging that Alcon directly infringes one European patent through its manufacture and sale of LenSx . In these cases, JJSVI seeks monetary and injunctive relief. In addition, JJSVI filed a motion on February 4, 2021 asking the district court in Delaware to issue a preliminary injunction prohibiting Alcon from offering, selling, distributing, installing, or exporting LenSx systems that contain the allegedly infringing source code or offering to sell, selling, distributing, or exporting such source code with the purpose or intent of it being loaded onto LenSx systems. Alcon intends to defend the cases vigorously and has asserted various patent infringement claims against JJSVI in Europe and the United States. Hoya patent dispute On December 11, 2020, Hoya Corporation and one of its affiliates filed suit against Alcon in the US District Court for the Northern District of Texas alleging that Alcon's UltraSert Pre-Loaded Delivery System infringes six of Hoya's US patents. Alcon intends to defend the case vigorously. Litigation and other legal matters provision movements ($ millions) 2020 2019 2018 January 1 — 42 49 Additions to provisions 9 — 1 Cash payments (9) (40) (1) Releases of provisions — (2) (7) December 31 — — 42 Less current portion — — (42) Non-current provisions for litigation and other legal matters at December 31 — — — Alcon believes that its total provisions for litigation and other legal matters are adequate based upon currently available information. However, given the inherent difficulties in estimating liabilities, there can be no assurance that additional liabilities and costs will not be incurred beyond the amounts provided. The following table provides details related to Provisions and other current liabilities as of December 31, 2020 and 2019: ($ millions) Note 2020 2019 Taxes other than income taxes 110 81 Restructuring provisions 10 28 Accrued expenses for goods and services received but not invoiced 61 79 Accruals for royalties 11 10 Accruals for deductions from revenue 217 212 Accruals for compensation and benefits including social security 352 382 Deferred income 110 97 Provisions for litigation and other legal matters 19 — — Accrued share-based payments 9 10 Accrued interest on financial debts 19 19 Contingent consideration 18 15 35 Other payables 80 85 Total provisions and other current liabilities 994 1,038 Provisions and accruals are based upon management's best estimate and adjusted for actual experience. Such adjustments to the historic estimates have not been material. Accruals for deductions from revenue The following table shows the movement of accruals for deductions from revenue: ($ millions) 2020 2019 2018 January 1 212 194 213 Additions 540 662 603 Payments/utilizations (537) (646) (613) Changes in offset against gross trade receivables (2) 1 2 Currency translation effects 4 1 (11) December 31 217 212 194 Restructuring provisions The following table shows the movement of restructuring provisions: ($ millions) 2020 2019 2018 January 1 28 8 3 Additions 22 32 13 Cash payments (40) (10) (7) Releases — (2) (2) Currency translation effects — — 1 December 31 10 28 8 In 2020 and 2019, additions to restructuring provisions of $22 million and $32 million, respectively, were related to the multi-year transformation program announced by Alcon on November 19, 2019. The additions to restructuring provisions in 2020 and 2019 were primarily related to accrued severance for the associates whose positions will be eliminated. In 2018, additions to restructuring provisions of $13 million were related to initiatives aimed at improving the efficiency and agility of Alcon's operating model.

Consolidated statement of cas_2

Consolidated statement of cash flows - additional details	12 Months Ended
	Dec. 31, 2020
Cash Flow Statement [Abstract]
Consolidated statements of cash flows - additional details	Consolidated statements of cash flows - additional details The Consolidated Statement of Cash Flows was prepared in accordance with IAS 7, Statement of Cash Flows. The below tables provide additional detail supporting select line items in the Consolidated Statement of Cash Flows. 21.1 Depreciation, amortization, impairments and fair value adjustments ($ millions) 2020 2019 2018 Property, plant & equipment 299 275 241 Right-of-use assets 79 66 — Intangible assets 1,245 1,084 1,397 Financial assets 5 31 (16) Other non-current assets (2) — — Total 1,626 1,456 1,622 21.2 Change in net current assets and other operating cash flow items ($ millions) 2020 2019 2018 (Increase) in inventories (159) (108) (150) Decrease/(increase) in trade receivables 43 (115) 53 (Decrease)/increase in trade payables (21) 84 44 Net change in other current assets 127 (26) 83 Net change in other current liabilities (35) 117 50 Total (45) (48) 80 21.3 Acquisitions of businesses, net ($ millions) 2020 2019 2018 Net assets recognized as a result of business combinations — (418) (286) Payables contingent consideration — 135 102 Other payments — — (55) Cash flows — (283) (239) Notes 4 and 22 to these Consolidated Financial Statements provide further information regarding acquisitions of businesses. All acquisitions were for cash. 21.4 Reconciliation of assets and liabilities arising from financing activities Financial Liabilities ($ millions) Non-current financial debts Current financial debts Non-current lease liabilities Current lease liabilities January 1, 2020 3,218 261 280 61 Proceeds from non-current financial debts, net of issuance costs 744 — New leases 96 11 Change in current financial debts — (139) Amortization of discounts on financial debts 1 — Payments of lease liabilities, net — (69) Interest payments for amounts included in lease liabilities classified as cash flows from operating activities — (12) Changes in fair values and other non-cash changes, net 4 (9) (2) 8 Currency translation effects 37 1 10 2 Reclassification from non-current to current (55) 55 (69) 69 December 31, 2020 3,949 169 315 70 Financial Assets Financial Liabilities ($ millions) Other financial receivables from former parent Non-current financial debts Current financial debts Other financial liabilities to former parent Non-current lease liabilities Current lease liabilities January 1, 2019 (39) — 47 67 89 — Proceeds from non-current financial debts, net of issuance costs 3,724 Repayment of non-current financial debts (509) Proceeds from Bridge Facility, net of issuance costs 1,495 Repayment of Bridge Facility (1,500) Change in current financial debts 202 Impact of adoption of IFRS 16 Leases and new leases 248 54 Payments of lease liabilities, net — (52) Interest payments for amounts included in lease liabilities classified as cash flows from operating activities — (5) Changes in fair values and other non-cash changes, net 2 20 (2) 8 Change in other financial receivables from former parent 39 Change in other financial liabilities to former parent (67) Currency translation effects 1 (3) 1 — Reclassifications from non-current to current (56) 56 December 31, 2019 — 3,218 261 — 280 61

Acquisitions of businesses

Acquisitions of businesses	12 Months Ended
	Dec. 31, 2020
Business Combinations1 [Abstract]
Acquisitions of businesses	Significant transactions Significant transactions in 2020 Series 2030 notes issuance On May 27, 2020, Alcon, through its wholly owned subsidiary Alcon Finance Corporation (“AFC”), completed an offering of $750 million of non-current financial debt consisting of 2.600% senior notes due 2030. The senior notes are described in Note 17 of these Consolidated Financial Statements. Significant transactions in 2019 Refinancing of Bridge Facility and Facility A financial debts On September 23, 2019, Alcon, through its wholly owned subsidiary AFC, refinanced $2 billion of the bridge and term loans, which had been issued in April 2019, with $500 million of 2.750% senior notes due 2026, $1 billion of 3.000% senior notes due 2029, and $500 million of 3.800% senior notes due 2049. The bridge and term loans, notes, and refinancing are described in Note 17 of these Consolidated Financial Statements. Completion of Spin-off from Novartis through a dividend in kind distribution to Novartis shareholders The Spin-off was executed on April 9, 2019 as described in Note 1 of these Consolidated Financial Statements . The below transactions occurred in April 2019, immediately preceding the Spin-off. On April 2, 2019, Alcon borrowed $3.2 billion against the bridge and other term loans which were executed on March 6, 2019 and are described in Note 17 of these Consolidated Financial Statements. These borrowings increased Alcon's third party financial debts to $3.5 billion at the date of Spin-off. Through a series of intercompany transactions, Alcon then paid approximately $3.1 billion in cash to Novartis and its affiliates prior to the Spin-off, decreasing Alcon's net assets to approximately $20.0 billion at the date of Spin-off. Surgical - Acquisition of PowerVision, Inc. On March 13, 2019, Alcon acquired 100% of the outstanding shares and equity of PowerVision, Inc. ("PowerVision"), a privately-held, US-based company focused on developing accommodative, implantable intraocular lenses. This technology allows the intraocular lens to respond to natural muscular movements in the eye to alter shape and focus. The PowerVision acquisition was executed as part of Alcon's commitment to innovation in advanced technology intraocular lenses ("AT-IOLs"). The fair value of the total purchase consideration was $424 million. This amount consisted of an initial cash payment of $289 million and the fair value of the probability weighted contingent consideration of $135 million due to PowerVision shareholders, which they are eligible to receive upon the achievement of specified regulatory and commercialization milestones. The purchase price allocation resulted in net identifiable assets of $418 million, which consisted of in-process research & development intangible assets of $505 million, a net deferred tax liability of $93 million, and other net assets of $6 million. Goodwill of $6 million was also recognized which is attributable to the assembled workforce. Cash paid for the acquisition, net of cash acquired, was $283 million. The 2019 results of operations following the date of acquisition and transaction costs for the acquisition were not material. Significant transactions in 2018 Surgical - Acquisition of TrueVision Systems, Inc. On December 19, 2018, Alcon acquired 100% of the outstanding shares and equity of TrueVision Systems, Inc. ("TrueVision"), a privately held US-based company. TrueVision developed the 3D scope technology currently used in the commercially marketed Alcon product NGENUITY . This technology allows retina surgery specialists to have a 3D visualization of the back of the eye with greater depth and detail than traditional microscopes. The fair value of the total purchase consideration was $146 million. This amount consists of an initial cash payment of $110 million and the fair value of the probability weighted contingent consideration of $36 million due to TrueVision shareholders, which they are eligible to receive upon the achievement of specified development and commercialization milestones. The purchase price allocation resulted in net identifiable assets of $144 million, which consisted of intangible assets of $172 million, net deferred tax liability of $29 million and other net assets of $1 million. Goodwill of $2 million was also recognized which is attributable to the assembled workforce. The 2018 results of operations following the date of acquisition were not material. Vision Care - Acquisition of Tear Film Innovations, Inc. On December 17, 2018, Alcon acquired 100% of the outstanding shares and equity of Tear Film Innovations, Inc. ("Tear Film"), a privately held US-based company. Tear Film is the manufacturer of the iLux device, an innovative therapeutic device used to treat Meibomian Gland Dysfunction, a leading cause of dry eye. The fair value of the total purchase consideration was $145 million. This amount consists of an initial cash payment of $79 million and the fair value of the probability weighted contingent consideration of $66 million due to Tear Film previous owners, which they are eligible to receive upon the achievement of specified development and commercialization milestones. The purchase price allocation resulted in net identifiable assets of $143 million, which consisted of intangible assets of $174 million, net deferred tax liability of $37 million, cash of $5 million and other net assets of $1 million. Goodwill of $2 million was also recognized which is attributable to the assembled workforce. The 2018 results of operations following the date of acquisition were not material. Fair value of assets and liabilities arising from acquisitions ($ millions) 2020 2019 2018 Property, plant & equipment — 1 1 Currently marketed products — — 346 Acquired research & development — 505 — Deferred tax assets — 28 12 Inventories — — 3 Trade receivables and other current assets — — 2 Cash and cash equivalents — 6 5 Deferred tax liabilities — (121) (78) Trade payables and other liabilities — (1) (4) Net identifiable assets acquired — 418 287 Acquired liquidity — (6) (5) Goodwill — 6 4 Net assets recognized as a result of business combinations — 418 286 Note 4 of these Consolidated Financial Statements details significant acquisitions of businesses, which were PowerVision in 2019 and TrueVision and Tear Film in 2018. No goodwill from 2019 or 2018 acquisitions is tax-deductible.

Post-employment benefits for as

Post-employment benefits for associates	12 Months Ended
	Dec. 31, 2020
Employee Benefits [Abstract]
Post-employment benefits for associates	Post-employment benefits for associates Defined benefit plans In addition to the legally required social security schemes, Alcon has sponsored numerous independent pension and other post-employment benefit plans and participates in certain plans of Novartis pending completion of their separation. In most cases, these plans are externally funded in entities that are legally separate from Alcon. For certain subsidiaries, however, no independent plan assets exist for the pension and other post-employment benefit obligations of associates. In these cases the related unfunded liability is included in the Consolidated Balance Sheet. The value of the post-employment benefits promised under the pension and other post-employment benefit plans is represented by the defined benefit obligation ("DBO"), which is measured based on the projected unit credit method ("PUC"). Independent actuaries reappraise the DBOs of all major pension and other post-employment benefit plans annually. Plan assets are recognized at fair value. The major plans are based in Switzerland, the United States, Germany, and the United Kingdom. As of December 31, 2020, these plans represent 86% of Alcon's total DBO and, other than described below for the finalization of the Swiss plan separation, are independently sponsored by Alcon. Details of the plans in those significant countries are provided below. The pension plans in Switzerland represent the most significant portion of Alcon's total pension DBO and the largest component of Alcon's total plan assets. The principal plan in Switzerland is funded. Following the Spin-off, all Alcon Swiss associates continued to participate in Novartis pension funds for a temporary period. For the Swiss pension plan, active insured members' benefits are partially linked to the contributions paid into the plan. Certain features of Swiss pension plans required by law preclude the plans from being categorized as defined contribution plans. These factors include a minimum interest guarantee on retirement savings accounts, a pre-determined factor for converting the accumulated savings account balance into a pension and embedded death and disability benefits. All benefits granted under a Swiss-based principal pension plan are vested, and Swiss legislation prescribes that the employer has to contribute a fixed percentage of an associate's pay to an external pension fund. Additional employer contributions may be required whenever the plan's statutory funding ratio falls below a certain level. The associate also contributes to the plan. As of December 31, 2020 the Swiss pension plan was managed by a separate legal entity governed by a board of trustees, that, for the pension plan, consisted of representatives nominated by Alcon's Former Parent and the active insured associates. The board of trustees was responsible for the plan design and asset investment strategy. Effective February 1, 2021, Alcon's Swiss pension obligation was set-up under an Alcon-sponsored arrangement with Copré La Collective de Prévoyance ("Copre"). Also effective February 1, 2021, Alcon has its own pension committee, consisting of representatives nominated by Alcon and the active insured associates. Associates' vested account balances are expected to transfer to Copré before March 31, 2021. As a collective foundation, Copré is governed by its own board of trustees which is responsible for the foundation regulations and asset investment strategy for multiple entities participating in the collective foundation. The pension committee is responsible for the plan design of Alcon’s plan. During the third quarter of 2020, the selection of Copré resulted in a plan amendment with past service costs of $12 million recognized in Other expense and a corresponding increase in the DBO. The United States pension plans represent the second largest component of Alcon's total pension DBO and the third largest component of Alcon's total plan assets. The principal plan (Qualified Plan) is funded, whereas the plans providing additional benefits for executives (Defined Benefit Restoration Plan and Grandfathered Supplemental Executive Plan) are unfunded. Benefits in the Qualified Plan and Restoration Plan are frozen for all participants. Employer contributions are required for the Qualified Plan whenever the statutory funding ratio falls below a certain level. Furthermore, associates in the United States are covered under other post-employment benefit plans (US OPEB plans) which represent 99% of the total DBO for other post-employment benefit plans. These benefits in the US primarily consist of post-employment healthcare which has been closed to new members since 2015. Effective January 1, 2021, the Alcon sponsored group health plan for current and future eligible retired participants age 65 and over was changed to a private Medicare marketplace while providing an annual notional contribution to a Health Reimbursement Account for each covered member and spouse. The impact of the plan amendment in the fourth quarter of 2020 was a benefit of $164 million recognized in Other income and a corresponding decrease in the DBO in Provisions and other non-current liabilities. There is no statutory funding requirement for the US OPEB plans. The Qualified Pension plan and US OPEB plans were separated from Novartis plans subsequent to the Spin-off and were independently sponsored by Alcon as of December 31, 2020. The Defined Benefit Restoration Plan and Grandfathered Supplemental Executive Plan were already independently sponsored by Alcon. The major pension arrangements in Germany are governed by the Occupational Pensions Act ("BetrAVG") and represent the third largest component of Alcon's total pension DBO and the fifth largest component of Alcon's total plan assets. The plans are partly funded by a Contractual Trust arrangement or direct insurances. The employer is responsible for contributing the premiums to the insurances and paying certain benefits when they fall due. All plans are closed for new entrants and the benefits are fully vested for all participants. For some participants the benefits are based on final salary and length of employment, and for others the benefit is earned each year based on the current salary in the year of service. Associates do not contribute towards the cost of the benefits. The pension plans in the United Kingdom represent the fourth largest component of Alcon's total pension DBO and the second largest component of Alcon's total plan assets. The Alcon United Kingdom Pension Scheme is governed and administered by a board of trustees in accordance with its Trust Deed. United Kingdom legislation requires that pension schemes are funded prudently (i.e., to a level in excess of the "best estimate" expected cost of providing benefits). Funding is assessed on a triennial basis using (prudent) assumptions agreed by the board of trustees and Alcon. The board of trustees is responsible for jointly agreeing with Alcon the level of contributions needed to eliminate any shortfall over a reasonable period of time, typically not exceeding 10 years. Under the governing documentation, if a surplus remains once liabilities have been settled it would be refunded to Alcon. One of Alcon's pension plans has a surplus that is not recognized, on the basis that future economic benefits are not available to the entity in the form of a reduction in future contributions or a cash refund. The following tables summarize the funded and unfunded DBO for pension and other post-employment benefit plans of Alcon associates at December 31, 2020 and 2019: Pension plans Other post-employment ($ millions) 2020 2019 2020 2019 Benefit obligation at January 1 723 662 423 385 Current service cost 31 22 14 8 Interest cost 12 13 15 15 Past service costs and settlements 9 2 (165) — Administrative expenses 1 1 — — Remeasurement losses arising from changes in financial assumptions 38 71 92 52 Remeasurement losses/(gains) arising from changes in demographic assumptions 2 6 (4) (1) Remeasurement (gains) arising from experience-related changes (13) (5) (27) (20) Currency translation effects 44 1 — — Benefit payments (36) (15) (25) (16) Contributions of associates 6 5 9 — Effect of acquisitions, divestments or transfers — (40) — — Benefit obligation at December 31 817 723 332 423 Fair value of plan assets at January 1 451 424 — 40 Interest income 7 8 — 1 Return on plan assets excluding interest income 32 36 — 3 Currency translation effects 24 7 — — Employer contributions 25 21 16 (28) Contributions of associates 6 5 9 — Settlements (2) — — — Benefit payments (36) (15) (25) (16) Effect of acquisitions, divestments or transfers 12 (35) — — Fair value of plan assets at December 31 519 451 — — Funded status (298) (272) (332) (423) Limitation on recognition of fund surplus at January 1 (6) (4) Change in limitation on recognition of fund surplus (including exchange rate differences) (11) (2) Limitation on recognition of fund surplus at December 31 (17) (6) Net liability in the balance sheet at December 31 (315) (278) (332) (423) The reconciliation of the net liability from January 1 to December 31 is as follows: Pension plans Other post- ($ millions) 2020 2019 2020 2019 Net liability at January 1 (278) (242) (423) (345) Current service cost (31) (22) (14) (8) Net interest expense (5) (5) (15) (14) Administrative expenses (1) (1) — — Past service costs and settlements (11) (2) 165 — Remeasurements 5 (36) (61) (28) Currency translation effects (20) 6 — — Employer contributions 25 21 16 (28) Effect of acquisitions, divestments or transfers 12 5 — — Change in limitation on recognition of fund surplus (11) (2) — — Net liability at December 31 (315) (278) (332) (423) Amounts recognized in the balance sheet Prepaid benefit cost 24 13 — — Accrued benefit liability (339) (291) (332) (423) The following tables provide detail of the DBO for pension plans by geography and type of member and of plan assets based on the geographical locations in which they are held: 2020 ($ millions) Switzerland United Germany United Rest of Total By type of member Active (251) (53) (76) — (125) (505) Deferred pensioners (12) (50) (32) (62) (17) (173) Pensioners (26) (35) (26) (42) (10) (139) Benefit obligation at December 31 (289) (138) (134) (104) (152) (817) Thereof: unfunded plans 51 30 — — 31 112 Thereof: unfunded portion of funded plans 84 14 115 — 14 227 Prepaid benefit costs and limitation on recognition of fund surplus — — — (23) (18) (41) Fair value of plan assets at December 31 154 94 19 127 125 519 Funded status (135) (44) (115) 23 (27) (298) 2019 ($ millions) Switzerland United Germany United Rest of Total By type of member Active (216) (40) (61) — (123) (440) Deferred pensioners (12) (46) (27) (54) (12) (151) Pensioners (16) (41) (21) (44) (10) (132) Benefit obligation at December 31 (244) (127) (109) (98) (145) (723) Thereof: unfunded plans 47 29 — — 23 99 Thereof: unfunded portion of funded plans 65 18 92 — 17 192 Prepaid benefit costs and limitation on recognition of fund surplus — — — (11) (8) (19) Fair value of plan assets at December 31 132 80 17 109 113 451 Funded status (112) (47) (92) 11 (32) (272) The following table shows the principal weighted average actuarial assumptions used for calculating defined benefit plans and other post-employment benefits of Alcon associates: Pension plans Other post-employment 2020 2019 2020 2019 Discount rate 1.2 % 1.7 % 2.3 % 3.3 % Expected rate of pension increase 1.1 % 1.2 % Expected rate of salary increase 2.4 % 3.3 % Interest on savings account 1.0 % 1.0 % Current average life expectancy for a 65-year-old male (in years) 20 21 20 21 Current average life expectancy for a 65-year-old female (in years) 23 24 22 23 The following table shows additional details related to the weighted average discount rates for the principal plan for each significant country: Pension plans Other post-employment 2020 2019 2020 2019 Switzerland 0.1 % 0.3 % United States 2.4 % 3.1 % 2.3 % 3.3 % Germany 0.8 % 1.1 % United Kingdom 1.3 % 2.0 % Changes in the aforementioned actuarial assumptions can result in significant volatility in the accounting for pension plans in the Consolidated Financial Statements. This can result in substantial changes in Alcon's other comprehensive income, non-current liabilities and prepaid pension assets. The DBO is significantly impacted by assumptions related to the rate used to discount the actuarially determined post-employment benefit liability. This rate is based on yields of high-quality corporate bonds in the country of the plan. Decreasing corporate bond yields decrease the discount rate, resulting in an increase in the DBO and decrease in the funded status. The impact of decreasing interest rates on a plan's assets is more difficult to predict. A significant part of the plan assets is invested in bonds. Bond values usually rise when interest rates decrease and may therefore partially compensate for the decrease in the funded status. Furthermore, pension assets also include significant holdings of equity instruments. Share prices tend to rise when interest rates decrease and therefore often counteract the negative impact of the rising DBO on the funded status (although the correlation of interest rates with equities is not as strong as with bonds, especially in the short term). The assumption for the expected rate for pension increases significantly affects the DBO of most plans in Switzerland, Germany and the United Kingdom. Such pension increases also decrease the funded status, although there is no strong correlation between the value of the plan assets and pension/inflation increases. Assumptions regarding life expectancy significantly impact the DBO. An increase in longevity increases the DBO. There is no offsetting impact from the plan assets, as no longevity bonds or swaps are held by the pension funds. Generational mortality tables are used where this data is available. The following table shows the sensitivity of the defined benefit pension and other post-employment benefit obligations to the principal actuarial assumptions as of December 31, 2020: ($ millions) Change in 2020 year-end 25 basis point increase in discount rate (42) 25 basis point decrease in discount rate 46 1 year increase in life expectancy 31 25 basis point increase in rate of pension increase 15 25 basis point decrease in rate of pension increase (1) (7) 25 basis point increase of interest on savings account 4 25 basis point decrease of interest on savings account (3) 25 basis point increase in rate of salary increase 6 25 basis point decrease in rate of salary increase (4) (1) Decrease in rate of pension increase is limited to zero. The above sensitivity analyses are based on a change in an assumption while holding all other assumptions constant. In practice, this is unlikely to occur, and changes of the assumptions may be correlated. When calculating the sensitivity of the DBO to significant actuarial assumptions the same method (present value of the defined benefit obligation calculated with the PUC method at the end of the reporting period) has been applied as when calculating the net liability recognized in the Consolidated Balance Sheet. The healthcare cost trend rate assumptions used for other post-employment benefits are as follows: 2020 2019 2018 Healthcare cost trend rate assumed for next year 6.2 % 6.5 % 7.0 % Rate to which the cost trend rate is assumed to decline 4.5 % 4.5 % 4.5 % Year that the rate reaches the ultimate trend rate 2028 2028 2028 The following table shows the weighted average plan asset allocation of funded defined benefit pension plans at December 31, 2020, and 2019: Pension plans (as a percentage) Long-term Long-term 2020 2019 Equity securities 15 40 31 32 Debt securities 20 60 46 42 Real estate 5 20 7 7 Alternative investments 0 20 10 15 Cash and other investments 0 15 6 4 Total 100 100 Cash and most of the equity and debt securities have a quoted market price in an active market. Real estate and alternative investments, which include hedge fund and private equity investments, usually do not have a quoted market price. The strategic allocation of assets of the different pension plans is determined with the objective of achieving an investment return that, together with employer contributions and contributions of associates, is sufficient to maintain reasonable control over the various funding risks of the plans. Based upon the market and economic environments, actual asset allocations may temporarily be permitted to deviate from policy targets. The weighted average duration of the DBO is 15.5 and 15.6 years as of December 31, 2020 and 2019, respectively. Alcon's ordinary contribution to the various pension plans is based on the rules of each plan. Additional contributions are made whenever required by statute or law (i.e., usually when statutory funding levels fall below predetermined thresholds). The following table summarizes expected future cash flows for pension and other post-employment benefit plans as of December 31, 2020: ($ millions) Pension plans Other Expected employer contributions to funded plans 2021 (estimated) 11 — Expected future benefit payments 2021 44 19 2022 26 21 2023 28 22 2024 32 23 2025 32 23 2026-2030 185 110 Defined contribution plans In many subsidiaries, associates are covered by defined contribution plans. Contributions charged to the 2020 Consolidated Income Statement for the defined contribution plans were $136 million (2019: $128 million; 2018: $105 million).

Equity-based compensation

Equity-based compensation	12 Months Ended
	Dec. 31, 2020
Share-Based Payment Arrangements [Abstract]
Equity-based compensation	Equity-based compensation For the year ended December 31, 2020, Alcon recorded equity-based compensation expense of $113 million (2019: $114 million, 2018: $93 million). Liabilities from cash-settled equity-based compensation plans were $9 million as of December 31, 2020 (2019: $10 million). On April 9, 2019, Alcon adopted various equity-based incentive plans, under which Alcon may grant awards in the form of restricted stock units ("RSUs"), performance-based restricted stock units ("PSUs"), restricted stock awards ("RSAs"), or any other form of award at the discretion of the Board. Certain associates in select countries may also participate in share ownership savings plans. Prior to the Spin-off, Alcon associates participated in Novartis equity-based participation plans, which included stock options, RSUs, PSUs, RSAs and certain share ownership savings plans. Such awards were settled in shares or options of the Former Parent. For periods prior to the Spin-off, the Consolidated Income Statement reflects the compensation expense for the Novartis’s equity-based incentive plans in which Alcon associates participated. Replacement awards Concurrent with the Spin-off, certain outstanding Novartis awards granted to Alcon associates under Novartis’ equity-based incentive plans vested in Novartis equity on a pro rata basis, in proportion to the amount of the vesting period completed. The remaining unvested Novartis awards were replaced and restored with Alcon awards as governed by the Alcon equity restoration plan with terms and vesting schedules substantially similar to the replaced Novartis awards. The pro rata vesting of Novartis awards and replacement of forfeited unvested Novartis awards with Alcon awards represents a modification under IFRS 2, Share-based Payment . Alcon measured the fair value of the awards immediately prior to and subsequent to the modification and concluded that no incremental fair value was provided to associates. Accordingly, Alcon continues to recognize as an expense the amount of unrecognized compensation cost of the original awards over the remaining vesting periods. Alcon issued 4.2 million unvested equity-based awards in connection with the modification at the time of the the Spin-off. The replacement awards consist primarily of RSUs and PSUs, and vest over a period consistent with the original vesting schedule of the awards which they replaced. In addition to the replacement awards, Alcon has granted additional equity-based awards under the newly-established Alcon incentive plans which were also granted in the form of RSUs and PSUs that will settle in Alcon Inc. shares upon vesting. Summary of unvested share movements The below table summarizes unvested share movements for all Alcon equity-based incentive plans through December 31, 2020 and 2019: 2020 2019 Number of Weighted average Fair value at grant date in $ millions Number of Weighted average Fair value at grant date in $ millions Unvested shares at January 1/Replacement awards issued at Spin-off (1) 4,742 51.20 243 4,222 n/a 212 Granted Restricted awards 1,668 60.19 100 625 56.10 35 Performance awards 457 62.03 28 117 58.00 7 Vested (1) (1,149) n/a (58) (108) n/a (5) Forfeited (1) (301) n/a (16) (114) n/a (6) Unvested shares at December 31 5,417 54.90 297 4,742 51.20 243 (1) Fair value of replacement awards granted at Spin-off and associated subsequent vesting and forfeitures based on estimated fair value per share at the time of Spin-off. The remaining weighted-average vesting period of unvested equity-based awards as of December 31, 2020 was 1.3 years. Alcon equity-based incentive plans The below table summarizes the number of shares authorized under the plans as of December 31, 2020: (thousands) Authorized shares Long-term Incentive Plan 20,000 Deferred Bonus Stock Plan 1,500 Swiss Employee Share Ownership Plan 475 Other share savings plans 275 Total 22,250 Long-Term Incentive Plan ("LTIP") - Restricted Stock Units and Restricted Stock Awards Under Alcon's LTIP, certain eligible executives and management personnel may receive grants of RSUs and RSAs (together "Restricted awards"). The awards generally vest on the third anniversary of the award and are generally forfeited if the employment relationship with Alcon terminates prior to vesting. Recipients of RSU awards do not have any shareholder rights, such as voting or dividend rights, until the shares are delivered. Alcon associates receiving grants of RSAs are entitled to the dividends that may be declared and paid over the vesting period only if the associates vest in such award. For the periods prior to the Spin-off, Alcon associates participated in the Former Parent's "Select" plan. The Company's LTIP plan is substantially similar to and replaced the Former Parent plan. LTIP - Performance Stock Units The Alcon CEO and Alcon Top Leaders ("ATLs") participate in Alcon's long-term performance program. PSUs granted under the LTIP each convert to one unrestricted Alcon Inc. share at vesting, subject to the achievement of performance measures. PSUs awarded to plan participants are granted at target incentive ranges from 30% to 430% of base compensation and vest over a three For the periods prior to the Spin-off, Alcon associates participated in the Former Parent's Long-Term Performance Plan ("LTPP") and Long-Term Relative Performance Plan ("LTRPP"), which were substantially similar to Alcon's LTIP performance program. Deferred Bonus Stock Plan ("DBSP") Beginning in 2020, the annual incentives for the Alcon CEO and ATLs no longer include deferrals of compensation in the form of equity-based awards subject to the provisions of the DBSP. Prior to 2020, the Alcon CEO's annual incentive was paid 50% in cash in the year following the performance period, and 50% in Alcon Inc. RSUs or RSAs. In prior years ATLs received 70% of their annual incentive in cash and 30% in Alcon Inc. RSUs or RSAs. The RSUs and RSAs are granted in first quarter of the year following the performance period, which are deferred and restricted for three years. Each RSU is converted into one Alcon Inc. share at the vesting date. RSUs granted under the DBSP do not carry any dividend, dividend equivalent or voting rights. Executives in certain countries may elect to also receive some or all of their cash incentive in shares or share units that are not subject to vesting conditions. The Alcon DBSP is substantially similar to and replaces the Annual Incentive plan, which existed in the periods prior to the Spin-off. Swiss Employee Share Ownership Plan and other share savings plans Alcon associates in certain countries are encouraged to invest in share savings plans. Under the share savings plans, participants may elect to receive some or all of their wages or annual incentives in Alcon Inc. shares in lieu of cash. Subject to plan rules and limitations, as a reward for their participation in the share savings plans, at no additional cost to the participant, Alcon may fully or partially match their investments in shares after a holding period of three

Related parties transactions

Related parties transactions	12 Months Ended
	Dec. 31, 2020
Related Party [Abstract]
Related parties transactions	Related parties transactions Executive officers The following table summarizes compensation information for key management personnel (7 members for all years presented): ($ millions) 2020 2019 2018 Cash and other compensation 12.8 12.5 10.3 Post-employment benefits 1.1 0.9 0.8 Equity-based compensation 9.2 10.7 11.3 Total 23.1 24.1 22.4 Transactions with members of the Board of Directors Dr. Arthur Cummings, an Alcon Board Director, in his capacity as an ophthalmologist, provides certain consulting services, including assistance with various clinical trials to Alcon. In 2020 and 2019, Alcon paid to Dr. Cummings (or his related entities) approximately $54,809 and $84,844, respectively. Transactions with Novartis (up to April 9, 2019) Prior to the Spin-off, the Alcon business was a segment of Novartis such that transactions with Novartis were considered related party transactions. In connection with the Spin-off, Alcon entered into a separation and distribution agreement as well as various other agreements governing relationships with Novartis going forward, including manufacturing and supply, transitional services, tax matters, employee matters, and patent and know-how license and brand license agreements. Information included in this Note with respect to Novartis is strictly limited to related party transactions with Novartis prior to the Spin-off on April 9, 2019. Transactions from trading activities related to products and services invoiced between other Novartis Group companies and Alcon's business, have been retained in the historical Consolidated Financial Statements. The ultimate controlling parent of both, the other Novartis Group companies and Alcon's business, was Novartis AG until the Spin-off. The following table summarizes amounts for the years ended December 31, 2019 and 2018: ($ millions) 2019 (1) 2018 Sales to former parent — 4 Contract manufacturing revenues from former parent 47 — Purchases from former parent 19 4 (1) Activity presented strictly relates to the period during which Novartis was a related party (up to April 9, 2019). Sales to and purchases from Former Parent Beginning in 2019, product sales to Novartis are recorded in Other revenues in line with Alcon's contract manufacturing arrangement executed with Novartis. Other revenues in 2019 prior to the Spin-off were $47 million. Purchases of products from Novartis under the contract manufacturing arrangement totaled $19 million in 2019 prior to the Spin-off. Other financial receivables and payables related to Former Parent Prior to the Spin-off, the majority of Alcon's subsidiaries were party to Novartis cash pooling arrangements with several financial institutions to maximize the availability of cash for general operating and investing purposes. Under these cash pooling arrangements, cash balances were swept by Novartis regularly from Alcon's bank accounts, and the net position with the Novartis cash pooling accounts at the end of each reporting period was reflected in the Consolidated Balance Sheet in Other financial receivables from former parent or Other financial liabilities to former parent. These cash pooling arrangements were eliminated during the three months ended March 31, 2019 in anticipation of the Spin-off and replaced with third party financing arrangements as needed. Novartis Business Services ("NBS") charges, corporate overhead and other allocations from Former Parent Prior to January 1, 2019, Novartis Group provided Alcon certain services from NBS, the shared service organization of Novartis Group, across the following service domains: human resources operations, real estate and facility services, including site security and executive protection, procurement, information technology, commercial and medical support services and financial reporting and accounting operations. The Consolidated Financial Statements include the appropriate costs related to the services rendered, without profit margin, in accordance with the historical arrangements that existed between the Alcon business and NBS. Further, certain general and administrative costs of Novartis Group were not charged or allocated to the Alcon business in the past. For the purpose of the 2018 financial statements, such costs were allocated based on reasonable assumptions and estimates, based on the direct and indirect costs incurred to provide the respective service. When specific identification was not practicable, a proportional cost method was used, primarily based on sales or headcount. These NBS charges, corporate overhead and other allocations amounted to $553 million in 2018. During 2018, Alcon formed its own business and corporate support functions, including its own service organization, such that certain activities and associates were transferred from Novartis to Alcon, operationally effective January 1, 2019. Services provided by Novartis Group to Alcon in 2019 prior to the Spin-off totaled $40 million and primarily related to human resources operations, real estate and facility services, and information technology. Management believes that the net charges and methods used for allocations to Alcon were performed on a reasonable basis and reflect the services received by Alcon and the cost incurred on behalf of Alcon. Although the Consolidated Financial Statements reflect management's best estimate of all historical costs related to Alcon, this may however not necessarily reflect what the results of operations, financial position, or cash flows would have been had Alcon been a separate entity, nor the future results of Alcon as it exists following completion of the separation on April 9, 2019.

Commitments and contingencies

Commitments and contingencies	12 Months Ended
	Dec. 31, 2020
Other Provisions, Contingent Liabilities And Contingent Assets [Abstract]
Commitments and contingencies	Commitments and contingencies Commitments Research & development Alcon has entered into long-term research agreements with various institutions which provide for potential milestone payments and other payments by Alcon that may be capitalized. As of December 31, 2020, the commitments to make payments under those agreements, and their estimated timing, were as follows: ($ millions) 2020 2021 26 2022 5 2023 1 2024 1 2025 — Thereafter 47 Total 80 Other Alcon entered into various purchase commitments for services and materials as well as for equipment in the ordinary course of business. These commitments are generally entered into at current market prices and reflect normal business operations. For disclosure of Property, plant and equipment purchase commitments, see Note 9. Contingencies The Alcon companies have to observe the laws, government orders and regulations of the country in which they operate. A number of Alcon companies are, and will likely continue to be, subject to various legal proceedings and investigations that arise from time to time, including proceedings regarding product liability, sales and marketing practices, commercial disputes, employment, and wrongful discharge, antitrust, securities, health and safety, environmental, tax, international trade, privacy, and intellectual property matters. As a result, Alcon may become subject to substantial liabilities that may not be covered by insurance and could affect our business, financial position and reputation. While Alcon does not believe that any of these legal proceedings will have a material adverse effect on its financial position, litigation is inherently unpredictable and large judgments sometimes occur. As a consequence, Alcon may in the future incur judgments or enter into settlements of claims that could have a material adverse effect on its results of operations or cash flow. Governments and regulatory authorities around the world have been stepping up their compliance and law enforcement activities in recent years in key areas, including marketing practices, pricing, corruption, trade restrictions, embargo legislation, insider trading, antitrust, cyber security and data privacy. Further, when one government or regulatory authority undertakes an investigation, it is not uncommon for other governments or regulators to undertake investigations regarding the same or similar matters. Responding to such investigations is costly and requires an increasing amount of management's time and attention. In addition, such investigations may affect Alcon's reputation, create a risk of potential exclusion from government reimbursement programs in the United States and other countries, and may lead to (or arise from) litigation. These factors have contributed to decisions by Alcon and other companies in the medical device and healthcare industry, when deemed in their interest, to enter into settlement agreements with governmental authorities around the world prior to any formal decision by the authorities or a court. Those government settlements have involved and may continue to involve, in current government investigations and proceedings, large cash payments, sometimes in the hundreds of millions of dollars or more, including the potential repayment of amounts allegedly obtained improperly and other penalties, including treble damages. In addition, settlements of government healthcare fraud cases often require companies to enter into corporate integrity agreements, which are intended to regulate company behavior for a period of years. Also, matters underlying governmental investigations and settlements may be the subject of separate private litigation. While provisions have been made for probable losses, which management deems to be reasonable or appropriate, there are uncertainties connected with these estimates. Note 19 contains additional information on these matters. Alcon is involved in legal proceedings concerning intellectual property rights. The inherent unpredictability of such proceedings means that there can be no assurances as to their ultimate outcome. A negative result in any such proceeding could potentially adversely affect the ability of certain Alcon companies to sell their products, or require the payment of substantial damages or royalties. Alcon's potential for environmental remediation liability is assessed based on a risk assessment and investigation of the various sites identified by Alcon as at risk for environmental remediation exposure. Alcon's future remediation expenses are affected by a number of uncertainties. These uncertainties include, but are not limited to, the method and extent of remediation, the percentage of material attributable to Alcon at the remediation sites relative to that attributable to other parties, and the financial capabilities of the other potentially responsible parties. Alcon has no significant environmental liabilities as at December 31, 2020 and 2019 and has incurred no significant remediation costs for the years ended December 31, 2020, 2019 and 2018.

Subsequent events

Subsequent events	12 Months Ended
	Dec. 31, 2020
Events After Reporting Period [Abstract]
Subsequent events	Subsequent events Subsequent to December 31, 2020, the Revolving Facility was extended to March 2026. The Revolving Facility remained undrawn as of February 23, 2021. On February 23, 2021, the Alcon Board of Directors approved the proposal to submit the 2020 financial statements of Alcon Inc. and these Consolidated Financial Statements for approval at the Annual General Meeting on April 28, 2021. Additionally on February 23, 2021, the Board proposed a dividend of CHF 0.10 per share to be approved at the same Annual General Meeting. If approved by the shareholders, the total dividend payments would amount to a maximum of approximately $56 million using the CHF/USD exchange rate as of February 19, 2021. The Board of Directors has evaluated subsequent events as they relate to Alcon for potential recognition or disclosures from January 1, 2021 to the date of the approval of these Consolidated Financial Statements and has determined there are no additional subsequent events to be reported in these Consolidated Financial Statements.

Alcon subsidiaries

Alcon subsidiaries	12 Months Ended
	Dec. 31, 2020
Disclosure Of Separate Financial Statements [Abstract]
Alcon subsidiaries	Alcon subsidiaries The following table lists the subsidiaries of Alcon Inc. with Total assets or Net sales to third parties in excess of $5 million included in the Consolidated Financial Statements at and for the year ended December 31, 2020, respectively. The equity interest percentage shown in the table represents Alcon's share in voting rights in those entities. Unless otherwise stated, each entity has share capital consisting of equity held directly by the Company or another of its consolidated subsidiaries. Country of organization/Entity name Place of business Equity Argentina Alcon Laboratorios Argentina S.A. Buenos Aires 100 % Australia Alcon Laboratories (Australia) Pty Ltd Frenchs Forest, NSW 100 % Austria Alcon Ophthalmika GmbH Wein 100 % Belgium Alcon Laboratories Belgium BVBA Puurs 100 % N.V. Alcon S.A. Vilvoorde 100 % Brazil Alcon Brasil Cuidados com a Saúde Ltda. São Paulo 100 % Canada Alcon Canada Inc. Mississauga, Ontario 100 % Chile Alcon Laboratorios Chile Ltd. Santiago de Chile 100 % China Alcon (China) Ophthalmic Product Co., Ltd. Beijing 100 % Alcon Hong Kong Limited Hong Kong 100 % Colombia Laboratorios Alcon de Colombia S.A. Santafé de Bogotá 100 % Czech Republic Alcon Pharmaceuticals (Czech Republic) s.r.o. Prague 100 % Denmark Alcon Nordic A/S Copenhagen 100 % Ecuador AlconLab Ecuador S.A. Quito 100 % France Laboratoires Alcon S.A.S. Rueil-Malmaison 100 % Germany Alcon Deutschland GmbH Freiburg im Breisgau 100 % CIBA Vision GmbH Grosswallstadt 100 % WaveLight GmbH Erlangen 100 % Greece Alcon Laboratories Hellas- Single Member Commercial and Industrial S.A.C.I. Maroussi, Athens 100 % Hungary Alcon Hungary Pharmaceuticals Trading Limited Liability Company Budapest 100 % India Alcon Laboratories (India) Private Limited Bangalore 100 % Indonesia PT. CIBA Vision Batam Batam 100 % Ireland Alcon Laboratories Ireland Limited Cork City 100 % Israel Optonol Ltd. Neve-Ilan 100 % Italy Alcon Italia S.p.A. Milano 100 % Japan Alcon Japan Ltd. Tokyo 100 % Country of organization/Entity name Place of business Equity Malaysia Alcon Laboratories (Malaysia) Sdn. Bhd. Petaling Jaya 100 % CIBA Vision Johor Sdn. Bhd. Kuala Lumpur 100 % Mexico Alcon Laboratorios, S.A. de C.V. Ciudad de Mexico 100 % Netherlands Alcon Nederland B.V. Arnhem 100 % New Zealand Alcon Laboratories (New Zealand) Ltd. Auckland 100 % Panama Alcon Centroamerica S.A. Panama City 100 % Peru Alcon Pharmaceutical del Peru S.A. Lima 100 % Philippines Alcon Laboratories (Philippines), Inc. Manila 100 % Poland Alcon Polska Sp. z o.o. Warszawa 100 % Portugal Alcon Portugal-Produtos e Equipamentos Oftalmológicos Lda. Porto Salvo 100 % Puerto Rico Alcon (Puerto Rico), Inc. Cataño, PR 100 % Romania Alcon Romania S.R.L. Bucharest 100 % Russian Federation Alcon Farmacevtika LLC Moscow 100 % Singapore Alcon Pte Ltd Singapore 100 % Alcon Singapore Manufacturing Pte Ltd Singapore 100 % CIBA Vision Asian Manufacturing and Logistics Pte Ltd. Singapore 100 % South Africa Alcon Laboratories (South Africa) (Pty) Ltd. Midrand 100 % South Korea Alcon Korea Ltd. Seoul 100 % Spain Alcon Healthcare S.A. Barcelona 100 % Switzerland Alcon Grieshaber AG Schaffhausen 100 % Alcon Management SA Vernier 100 % Alcon Pharmaceuticals Ltd. Fribourg 100 % Alcon Services AG Fribourg 100 % Alcon Switzerland SA Zug 100 % Thailand Alcon Laboratories (Thailand) Limited Bangkok 100 % Turkey Alcon Laboratuvarlari Ticaret A.S. Istanbul 100 % Ukraine Alcon Ukraine LLC Kiev 100 % United Kingdom Alcon Eye Care UK Limited Frimley/Camberley 100 % United States of America Alcon Finance Corporation Fort Worth, TX 100 % Alcon Laboratories, Inc. Fort Worth, TX 100 % Alcon RefractiveHorizons, LLC Fort Worth, TX 100 % Alcon Research, LLC Fort Worth, TX 100 % Country of organization/Entity name Place of business Equity Alcon Vision, LLC Fort Worth, TX 100 % CIBA Vision, LLC Fort Worth, TX 100 % WaveLight, Inc. Fort Worth, TX 100 % ClarVista Medical, Inc. Fort Worth, TX 100 % PowerVision, Inc. Fort Worth, TX 100 % Tear Film Innovations, Inc. Fort Worth, TX 100 % TrueVision Systems, Inc. Fort Worth, TX 100 % Alcon LenSx, Inc. Fort Worth, TX 100 % During the year ended December 31, 2020, the below principal Novartis legal entity contained assets, liabilities and results of operations attributable to the Alcon business with Total assets or Net sales to third parties in excess of $5 million included in the Consolidated Financial Statements. Mexico Novartis Farmacéutica, S.A. de C.V.

Selected accounting policies (P

Selected accounting policies (Policies)	12 Months Ended
	Dec. 31, 2020
Corporate Information And Statement Of IFRS Compliance [Abstract]
Principles of consolidation	Principles of consolidation The Consolidated Financial Statements include the accounts of the Company and its wholly owned subsidiaries. In the event that the Company has an interest in another entity that is not wholly owned, the assets, liabilities, results of operations and cash flows of such entity are included in the Company's Consolidated Financial Statements, if the Company is exposed or has rights to variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The Consolidated Financial Statements of the Company are prepared in accordance with IFRS as issued by the IASB. They are prepared in accordance with the historical cost convention except for items that are required to be accounted for at fair value. All intercompany transactions and accounts within Alcon were eliminated. The Company's financial year-end is December 31, which is also the annual closing date of the individual entities' financial statements incorporated into the Consolidated Financial Statements.
Description of accounting policy for unusual or infrequent events	Impact of the coronavirus (“COVID-19”) pandemic In March 2020, the World Health Organization declared the outbreak of COVID-19 a pandemic. The COVID-19 pandemic has negatively impacted the global economy, disrupted global supply chains and created significant volatility and disruption of financial markets, resulting in widespread shelter-in-place orders, business shut-downs and the deferral of non-urgent surgeries. This has had, and may continue to have, an adverse effect on our net sales, operating results and cash flow. The extent to which the COVID-19 pandemic and the related economic impact may continue to affect our financial condition or results of operations is uncertain.
Foreign currencies	Foreign currencies The Consolidated Financial Statements are presented in US dollars ("USD"). The functional currency of individual entities incorporated into the Consolidated Financial Statements are generally the local currency of the respective entity. The functional currency used for the reporting of certain Swiss entities is USD instead of their respective local currencies. This reflects the fact that the cash flows and transactions of these entities are primarily denominated in these currencies. For entities not operating in hyperinflationary economies, the entities results, financial position and cash flows that do not have USD as their functional currency are translated into USD using the following exchange rates: • Income, expense and cash flows using for each month the average exchange rate with the USD values for each month being aggregated during the year. • Balance sheet using year-end exchange rates. • Resulting exchange rate differences are recognized in other comprehensive income. The hyperinflationary economies in which Alcon operates are Argentina and Venezuela. Venezuela was hyperinflationary for all years presented, and Argentina became hyperinflationary effective July 1, 2018, requiring retroactive implementation of hyperinflation accounting as of January 1, 2018.
Acquisition of assets	Acquisition of assets Acquired assets are initially recognized on the balance sheet at cost if they meet the criteria for capitalization. The capitalized cost of the asset includes the purchase price and any directly attributable costs for bringing the asset into the condition to operate as intended. Expected costs for obligations to dismantle and remove property, plant and equipment when it is no longer used are included in their cost.
Property, plant and equipment	Property, plant and equipment Property, plant and equipment are depreciated on a straight-line basis over their estimated useful lives. Freehold land is not depreciated. The related depreciation expense is included in the costs of the functions using the asset or "Cost of net sales" in the consolidated income statement. Property, plant and equipment are assessed for impairment whenever there is an indication that the balance sheet carrying amount may not be recoverable using cash flow projections for the useful life. The following table shows the respective useful lives for property, plant and equipment: Useful life Buildings and improvements 10 to 40 years Machinery and other equipment Machinery and equipment 5 to 20 years Furniture and vehicles 5 to 10 years Computer hardware 3 to 7 years
Business combinations	Business combinations From January 1, 2020, with the adoption of Amendments to IFRS 3, Business Combinations , Alcon's accounting policy for business combinations is as follows: The acquisition method of accounting is used to account for all business combinations, regardless of whether equity instruments or other assets are acquired. The consideration transferred for the acquisition of a subsidiary may include: • fair values of the assets transferred; • liabilities incurred to the former owners of the acquired business; • equity interests issued by the Company; • fair value of an asset or liability resulting from a contingent consideration arrangement; and • fair value of any pre-existing equity interest in the subsidiary. Identifiable assets acquired and liabilities assumed in a business combination are measured initially at their fair values at the acquisition date. The excess of the consideration transferred over the fair value of the net identifiable assets acquired is recorded as goodwill, or directly in the income statement if it is a bargain purchase. Alcon primarily uses net present value techniques, utilizing post-tax cash flows and discount rates in calculating the fair value of identifiable assets acquired when allocating the purchase consideration paid for the acquisition. The estimates used in calculating fair values involve significant judgment by management and include assumptions with measurement uncertainty such as, the amount and timing of projected cash flows, long-term sales forecasts, the timing and probability of regulatory and commercial success, and the discount rate. Acquisition related costs are expensed as incurred. Alcon may elect on a transaction-by-transaction basis to apply the optional concentration test to assess whether a transaction qualifies as a business. Under the test, when substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets, Alcon will account for the transaction as an asset purchase and not a business combination. If the concentration test is not met, or Alcon elects not to apply this optional test, Alcon will perform an assessment focusing on the existence of inputs and processes that have the ability to create outputs to determine whether the transaction is an asset purchase or a business combination. Prior to the adoption of Amendments to IFRS 3 on January 1, 2020, Alcon's accounting policy for business combinations was as follows: The acquisition method of accounting is used to account for all business combinations, regardless of whether equity instruments or other assets are acquired. The consideration transferred for the acquisition of a subsidiary may include: • fair values of the assets transferred; • liabilities incurred to the former owners of the acquired business; • equity interests issued by the Company; • fair value of an asset or liability resulting from a contingent consideration arrangement; and • fair value of any pre-existing equity interest in the subsidiary. Identifiable assets acquired and liabilities assumed in a business combination are measured initially at their fair values at the acquisition date. The excess of the consideration transferred over the fair value of the net identifiable assets acquired is recorded as goodwill, or directly in the income statement if it is a bargain purchase. Alcon primarily uses net present value techniques, utilizing post-tax cash flows and discount rates in calculating the fair value of net identifiable assets acquired when allocating the purchase consideration paid for the acquisition. The estimates used in calculating fair values involve significant judgment by management and include assumptions with measurement uncertainty such as, the amount and timing of projected cash flows, long-term sales forecasts, the timing and probability of regulatory and commercial success, and the discount rate. Acquisition related costs are expensed as incurred.
Goodwill	annual impairment testing date is Alcon's financial year-end, December 31. Goodwill Goodwill arises in a business combination and is the excess of the consideration transferred to acquire a business over the underlying fair value of the net identified assets acquired. It is allocated to groups of cash generating units ("CGUs") which are usually represented by the reportable segments, which are the same as Alcon's operating segments. Goodwill is tested for impairment annually at the level of these groups of CGUs, and any impairment charges are recorded under "Other expense" in the consolidated income statement.
Intangible assets available for use and Acquired In-Process Research & Development	Intangible assets available for use Alcon has the following classes of available-for-use intangible assets: Currently marketed products, Marketing know-how, Technologies, Other intangible assets (including computer software) and the Alcon brand name. Currently marketed products represent the composite value of acquired intellectual property, patents, and distribution rights and product trade names. Marketing know-how represents the value attributable to the expertise acquired for marketing and distributing Alcon surgical products. Technologies represent identified and separable acquired know-how used in the research, development and production processes. Significant investments in internally developed and acquired software are capitalized and included in the "Other" category and amortized once available for use. The Alcon brand name is shown separately as it is the only Alcon intangible asset that is available for use with an indefinite useful life. Alcon considers it appropriate that the brand name has an indefinite life since the branded products have a history of strong revenue and cash flow performance, and Alcon has the intent and ability to support the brand with spending to maintain its value for the foreseeable future. Except for the Alcon brand name, intangible assets available for use are amortized over their estimated useful lives on a straight-line basis and evaluated for potential impairment whenever facts and circumstances indicate that their carrying value may not be recoverable. The Alcon brand name is not amortized, but evaluated for potential impairment annually. The following table shows the respective useful lives for available-for-use intangible assets and the location in the consolidated income statement in which the respective amortization and any potential impairment charge is recognized: Useful life Income statement location for Currently marketed products 5 to 20 years "Cost of net sales" Marketing know-how 25 years "Cost of net sales" Technologies 10 to 20 years "Cost of net sales" or "Research and Development" Other (including software) 3 to 10 years In the respective functional expense Alcon brand name Not amortized, indefinite useful life "Other expense" From July 1, 2019, the useful life of Alcon's new SAP ERP software was extended from 7 years to 10 years on a prospective basis based on Alcon's multi-year transformation program which centers on one ERP platform across the organization. This change in estimate resulted in a $5 million reduction in amortization expense during the six months ended December 31, 2019 and a $10 million reduction in amortization expense for the twelve months ended December 31, 2020. This change in estimate will reduce amortization expense up to $10 million per year during the remaining useful life of the SAP ERP software assets placed in service at the time of the change. The corresponding "Intangible assets available for use" portion of the accounting policy was updated in 2019 to reflect that the useful life for Other intangible assets (including software) was extended from 3 to 7 years to 3 to 10 years. Acquired In-Process Research & Development ("IPR&D") Acquired research and development intangible assets, which are still under development and have accordingly not yet obtained marketing approval, are recognized as IPR&D. IPR&D is not amortized, but evaluated for potential impairment on an annual basis or when facts and circumstances warrant. IPR&D is considered impaired when its balance sheet carrying amount exceeds its estimated recoverable amount, which is defined as the higher of its fair value less costs of disposal ("FVLCOD") and its value in use ("VIU"). Usually, Alcon applies the FVLCOD method for its impairment assessments. Under this approach when evaluating IPR&D for potential impairment, FVLCOD is estimated using net present value techniques utilizing post-tax cash flows and discount rates as there are no direct or indirect observable prices in active markets for identical or similar assets. The estimates used in calculating the net present values involve significant judgment by management and include assumptions with measurement uncertainty such as, the amount and timing of projected cash flows, long-term sales forecasts, discount rate, and the timing and probability of regulatory and commercial success. In the limited cases where the VIU method would be applied, net present value techniques would be applied using pre-tax cash flows and discount rates. Any impairment charge is recorded in the consolidated income statement under "Research & development". Once a project included in IPR&D has been successfully developed it is transferred to the "Currently marketed products" category.
Impairment of goodwill, Alcon brand name and definite lived intangible assets	Impairment of goodwill, Alcon brand name and definite lived intangible assets A CGU to which goodwill has been allocated (reportable segments) is considered impaired when its carrying amount, including the goodwill, exceeds its recoverable amount, which is defined as the higher of its FVLCOD and its VIU. If the recoverable amount of the reportable segment is less than its carrying amount, an impairment loss shall be recognized. The impairment loss shall be allocated to reduce the carrying amount of any goodwill allocated to the reportable segment first, with any remaining impairment loss allocated to other assets of the reportable segment on a pro-rata basis of their carrying amount. An intangible asset other than goodwill is considered impaired when its balance sheet carrying amount exceeds its estimated recoverable amount, which is defined as the higher of its FVLCOD and its VIU. If the recoverable amount of an asset is less than its carrying amount, the carrying amount of the asset shall be reduced to its recoverable amount. That reduction is an impairment loss. Usually, Alcon applies the FVLCOD method for its impairment assessment. In most cases no direct or indirect observable market prices for identical or similar assets are available to measure the fair value less costs of disposal. Therefore, an estimate of FVLCOD is based on net present value techniques utilizing post-tax cash flows and discount rates. In the limited cases where the VIU method would be applied, net present value techniques would be applied using pre-tax cash flows and discount rates. FVLCOD reflects estimates of assumptions that market participants would be expected to use when pricing the asset or CGUs, and for this purpose management considers the range of economic conditions that are expected to exist over the remaining useful life of the asset. The estimates used in calculating the net present values involve significant judgment by management and include assumptions with measurement uncertainty, such as the following: • Amount and timing of projected cash flows; • Long-term sales forecasts for periods of up to 25 years including sales growth rates; • Royalty rate for the Alcon brand name; • Terminal growth rate; and • Discount rate. Other assumptions used in the net present values calculation include: • Future tax rate; • Actions of competitors (launch of competing products, marketing initiatives, etc.); and • Outcome of R&D activities and forecast of related costs (future product developments). Generally, for intangible assets with a definite useful life Alcon uses cash flow projections for the whole useful life of these assets. For goodwill and the Alcon brand name, Alcon generally utilizes cash flow projections for a five Discount rates used consider Alcon estimated weighted average cost of capital adjusted for specific country and currency risks associated with cash flow projections to approximate the weighted average cost of capital of a comparable market participant. Actual cash flows and values could vary significantly from forecasted future cash flows and related values derived using discounting techniques.
Cash and cash equivalents	Cash and cash equivalents Cash and cash equivalents includes cash on hand, deposits held at call with financial institutions, and other short-term and highly liquid investments with original or weighted-average maturities of three months or less which are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. Bank overdrafts are usually presented within current financial debts on the consolidated balance sheet except in cases where a right of offset has been agreed with a bank which then allows for presentation on a net basis.
Financial assets	Financial assets Non-current financial assets such as loans and long-term receivables from customers, primarily related to surgical equipment sales arrangements, advances and other deposits, are carried at amortized cost, which reflects the time value of money, less any allowances for uncollectable amounts. Alcon assesses on a forward-looking basis the expected credit losses associated with its non-current financial assets valued at amortized cost. For loans, advances and other deposits valued at amortized cost, impairments, which are based on their expected credit losses, and exchange rate losses are included in "Other expense" in the consolidated income statement and exchange rate gains and interest income, using the effective interest rate method, are included in "Other income" in the consolidated income statement. For long-term receivables from customers, provisions for uncollectable amounts, which are based on their expected credit losses, are recorded as marketing and selling costs recognized in the consolidated income statement within "Selling, general & administration" expenses. Fund investments are valued at fair value through profit and loss ("FVPL"). Unrealized gains and losses, including exchange gains and losses, are recognized in the consolidated income statement in "Other income" for gains and "Other expense" for losses. Equity securities and convertible notes receivable held as strategic investments are generally designated at the date of acquisition as financial assets valued at fair value through other comprehensive income with no subsequent recycling through profit and loss. Unrealized gains and losses, including exchange gains and losses, are recorded as a fair value adjustment in the consolidated statement of comprehensive income. They are reclassified to "Other Reserves" when the equity security is sold. If these equity securities and convertible notes receivable are not designated at the date of acquisition as financial assets valued at fair value through other comprehensive income, they are valued at FVPL, as described above for fund investments. Changes in fair value of options to acquire development stage companies are charged to research and development expense. Derivative financial instruments are initially recognized in the consolidated balance sheet at fair value and are remeasured to their current fair value at the end of each subsequent reporting period. The valuation of forward exchange rate contracts and foreign exchange swaps are based on the discounted cash flow model, using interest curves and spot rates at the reporting date as observable inputs. Unsettled forward contracts and swaps are measured at fair value at quarter-end with changes in fair value recorded to the consolidated income statement as unrealized gains or losses in "Other financial income & expense". Settled forward contracts and swaps are measured at maturity date at fair value with corresponding realized gains or losses recognized in the consolidated income statement in "Other financial income & expense". No hedge accounting is applied for these arrangements.
Inventories	Inventories Inventory is valued at acquisition or production cost determined on a first-in, first-out basis. This value is used for the "Cost of net sales" and "Cost of other revenues" in the consolidated income statement. Unsalable inventory is fully written off in the consolidated income statement under "Cost of net sales" and "Cost of other revenues".
Trade receivables	Trade receivables Trade receivables are initially recognized at their invoiced amounts, including any related sales taxes less adjustments for estimated revenue deductions such as chargebacks and cash discounts. Provisions for expected credit losses are established using an expected credit loss model ("ECL"). The provisions are based on a forward-looking ECL, which includes possible default events on the trade receivables over the entire holding period of the trade receivable. These provisions represent the difference between the trade receivable's carrying amount and the estimated net collectible amount. Charges for doubtful trade receivables are recorded as marketing and selling costs recognized in the consolidated income statement within "Selling, general & administration" expenses.
Leases	Leases Effective January 1, 2019, Alcon adopted IFRS 16, Leases . As lessee, Alcon assesses whether a contract contains a lease at inception of a contract based on whether the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Alcon recognizes a right-of-use asset and a corresponding lease liability for all arrangements in which it is a lessee, except for leases with a term of twelve months or less (short-term leases) and low value leases for which Alcon has elected the recognition exemptions allowed under IFRS 16. Right-of-use assets Right-of-use assets are initially recognized at cost, which is comprised of the amount of the initial measurement of the corresponding lease liabilities, adjusted for any lease payments made at or prior to the commencement date of the lease, lease incentives received and initial direct costs incurred, as well as any expected costs for obligations to dismantle and remove right-of-use assets when they are no longer used. Right-of-use assets are depreciated on a straight-line basis over the shorter of the useful life of the right-of-use asset or the end of the lease term. Right-of-use assets are assessed for impairment whenever there is an indication that the balance sheet carrying amount may not be recoverable using cash flow projections for the useful life. Lease liabilities Lease liabilities are accounted for at amortized cost and are initially measured at the present value of future lease payments and are classified as current or non-current based on the due dates of the underlying principal payments. In determining the lease term, Alcon evaluates the renewal options and termination options reasonably certain to be exercised. Lease payments are discounted using the interest rate implicit in the lease or, if not readily determinable, the incremental borrowing rate Alcon would be expected to pay within the respective markets, on a borrowing with a similar term and security. Interest in the period is recorded within "Interest expense" in Alcon's consolidated income statement. Lease liabilities are remeasured for changes in estimated lease term, future lease payments arising from a change in an index or rate, amounts expected to be payable under a residual value guarantee, or in assessment of whether Alcon will exercise a purchase, extension or termination option. Changes to initial lease contract terms are assessed to determine their impact on the scope of lease, and any modifications increasing the scope of the lease are treated as new contracts under the initial measurement principles, while modifications that do not increase or that decrease the scope of the lease result in an adjustment to the right-of-use asset which is remeasured as of the date of the modification. Principal payments made on lease liabilities and any initial direct costs paid are classified as financing cash outflows, while interest payments are classified as operating cash outflows. Payments associated with short-term leases and leases of low-value assets are recognized on a straight-line basis as an expense in the consolidated income statement and are classified as cash flows from operating activities. Short-term leases are leases with a lease term of twelve months in duration or less.
Legal liabilities	Legal liabilities Alcon is subject to contingencies arising in the ordinary course of business such as patent litigation and other product-related litigation, commercial litigation, and governmental investigations and proceedings. Provisions are recorded where a reliable estimate can be made of the probable outcome of legal or other disputes against the subsidiary.
Contingent consideration	Contingent consideration In a business combination, it is necessary to recognize contingent future payments to previous owners representing contractually defined potential amounts as a liability. Usually for Alcon, these are linked to development or commercial milestones related to certain assets and are recognized as a financial liability at their fair value, which is then re-measured at each subsequent reporting date. For the determination of the fair value of a contingent consideration various unobservable inputs are used. A change in these inputs might result in a significantly higher or lower fair value measurement. The inputs used are, among others, the timing and probability of regulatory and commercial success, sales forecast and assumptions regarding the discount rate, timing and different scenarios of triggering events. The significance and usage of these inputs to each contingent consideration may vary due to differences in the timing and triggering events for payments or in the nature of the asset related to the contingent consideration. These estimations typically depend on factors such as technical milestones or market performance and are adjusted for the probability of their likelihood of payment, and if material, appropriately discounted to reflect the impact of time. Changes in the fair value of contingent consideration liabilities in subsequent periods are recognized in the consolidated income statement in "Cost of net sales" for currently marketed products and in "Research & development" for IPR&D. The effect of unwinding the discount over time is recognized in "Interest expense" in the consolidated income statement.
Defined benefit pension plans and other post-employment benefits and defined contribution plans	Defined benefit pension plans and other post-employment benefits The liability or asset recognized in the balance sheet in respect of defined benefit pension plans and other post-employment benefits is the present value of the defined benefit obligation at the end of the reporting period less the fair value of plan assets. The defined benefit obligation is calculated annually by independent actuaries using the projected unit credit method. The present value of the defined benefit obligation is determined by discounting the estimated future cash outflows using interest rates of high-quality corporate bonds that are denominated in the currency in which the benefits will be paid, and that have terms approximating to the terms of the related obligation. In countries where there is no sufficient market for such bonds, the market rates on government bonds are used. The current service cost for such post-employment benefit plans is included in the personnel expenses of the various functions where the associates are employed. The net interest on the net defined benefit liability is recognized as "Other expense" or "Other income". The net interest cost is calculated by applying the discount rate to the net balance of the defined benefit obligation and the fair value of plan assets. Past service cost is recognized as "Other expense" or "Other income" in the consolidated income statement for the change in the present value of a defined benefit obligation for employee service in prior periods resulting from a plan amendment or a curtailment. Remeasurement gains and losses arising from experience adjustments and changes in actuarial assumptions are recognized in the period in which they occur, directly in other comprehensive income/(loss). Defined contribution plans
Financial debts	Financial debts Financial debts are initially recognized at fair value, net of transaction costs incurred. Financial debts are subsequently measured at amortized cost. Any difference between the proceeds (net of transaction costs and discounts) and the redemption amount is recognized in the consolidated income statement over the period of the financial debts using the effective interest method. Fees paid on the establishment of credit facilities are recognized as transaction costs of the financial debt to the extent that it is probable that some or all of the facility will be drawn down. In this case, the fee is deferred until the draw down occurs. To the extent that there is no evidence that it is probable that some or all of the facility will be drawn down, the fee is capitalized as a prepayment for liquidity services and amortized over the period of the facility to which it relates, and is recognized in "Other financial income & expense" in the consolidated income statement. Financial debts are derecognized from the balance sheet when the obligation specified in the contract is discharged, cancelled or expired. The difference between the carrying amount of a financial debt that has been extinguished and the consideration paid, including any non-cash assets transferred or liabilities assumed, is recognized in "Other financial income & expense" in the consolidated income statement. Interest paid on financial debts is classified as operating activities in the consolidated statement of cash flows. Financial debts are classified as current liabilities unless Alcon has an unconditional right and intent to defer the settlement of the liability for at least twelve months after the reporting period.
Revenue	Revenue Net sales to third parties Revenue on the sale of Alcon products and services, which is recorded as "Net sales to third parties" in the consolidated income statement, is recognized when a contractual promise to a customer (performance obligation) has been fulfilled by transferring control over the promised goods and services to the customer, substantially all of which is at the point in time of shipment to or receipt of the products by the customer or when the services are performed. If contracts contain customer acceptance provisions, revenue would be recognized upon the satisfaction of acceptance criteria. The amount of revenue to be recognized is based on the consideration Alcon expects to receive in exchange for its goods and services. If a contract contains more than one performance obligation, the consideration is allocated based on the relative standalone selling price of each performance obligation. Surgical equipment may be sold together with other products and services under a single contract and may be structured as an outright cash sale, an installment sale, or lease. Surgical equipment installment sales and leases have a fixed payment amount which the customer may pay either in fixed intervals or as the customer purchases consumables and/or implantables. Revenues are recognized upon satisfaction of each of the performance obligations in the contract and the consideration is allocated based on the relative standalone selling price of each performance obligation. • Surgical equipment revenue from outright cash sales and installment sales arrangements is recognized at the point in time when control is transferred to the customer. Current portion of long-term receivables from customers and long-term receivables from customers for installment sales arrangements are recorded in "Other current assets" (see "Current portion of long-term receivables from customers" in Note 15 of these Consolidated Financial Statements) and "Financial assets" (see "Long-term receivables from customers" in Note 12 of these Consolidated Financial Statements), respectively. Financing income for installment sales arrangements longer than twelve months is recognized over the term of the arrangement in "Other Income". Alcon applies the practical expedient under IFRS 15 to installment sales arrangements that are twelve months or less in duration. • In addition to cash and installment sales, revenue is recognized under finance and operating lease arrangements. Leases in which Alcon transfers substantially all the risks and rewards incidental to ownership to the customer are treated as finance lease arrangements. Revenue from finance lease arrangements is recognized at amounts equal to the fair value of the equipment, which approximates the present value of the minimum lease payments under the arrangements. As interest rates embedded in lease arrangements are approximately market rates, revenue under finance lease arrangements is comparable to revenue for outright sales. Finance income for arrangements longer than twelve months is deferred and subsequently recognized based on a pattern that approximates the use of the effective interest method and recorded in "Other income". Operating lease revenue for equipment rentals is recognized on a straight-line basis over the lease term in "Net sales to third parties". The consideration Alcon receives in exchange for its goods or services may be fixed or variable. Variable consideration is only recognized when it is highly probable that a significant reversal of cumulative sales will not occur. The most common elements of variable consideration are listed below: • Rebates and discounts granted to government agencies, wholesalers, retail pharmacies and other customers are provisioned and recorded as a deduction from revenue at the time the related revenues are recorded or when the incentives are offered. They are calculated on the basis of historical experience and the specific terms in the individual agreements. • Cash discounts are offered to customers to encourage prompt payment and are provisioned and recorded as revenue deductions at the time the related sales are recorded. • Sales returns provisions are recognized and recorded as revenue deductions when there is historical experience of Alcon agreeing to customer returns and Alcon can reasonably estimate expected future returns. In doing so, the estimated rate of return is applied, determined based on historical experience of customer returns and considering any other relevant factors. This is applied to the amounts invoiced, also considering the amount of returned products to be destroyed versus products that can be placed back in inventory for resale. Where shipments are made on a re-sale or return basis, without sufficient historical experience for estimating sales returns, revenue is only recorded when there is evidence of consumption or when the right of return has expired. Provisions for revenue deductions are adjusted to actual amounts as rebates, discounts and returns are processed. The provision represents estimates of the related obligations, requiring the use of judgment when estimating the effect of these sales deductions. Other revenues "Other revenues" include revenue from contract manufacturing services provided to the Former Parent which are recognized over time as the service obligations are completed and third party royalty income. Associated costs for contract manufacturing services are recognized in "Cost of other revenues".
Research & development	Research & development Internal research & development ("R&D") costs are fully charged to "Research & development" in the consolidated income statement in the period in which they are incurred. Alcon considers that regulatory and other uncertainties inherent in the development of new products preclude the capitalization of internal development expenses as an intangible asset until marketing approval from a regulatory authority is obtained in a major market such as the United States, the European Union, Switzerland, China or Japan. Payments made to third parties to in-license or acquire intellectual property rights and products, including initial upfront and subsequent milestone payments, are capitalized as intangible assets. If additional payments are made to the originator company to continue to perform R&D activities, an evaluation is made as to the nature of the payments. Such additional payments will be expensed if they are deemed to be compensation for subcontracted R&D services not resulting in an additional transfer of intellectual property rights to Alcon. Such additional payments will be capitalized if they are deemed to be compensation for the transfer to Alcon of additional intellectual property developed at the risk of the originator company. Subsequent internal R&D costs in relation to IPR&D and other assets are expensed until such time that technical feasibility can be proven, as demonstrated by the receipt of marketing approval for the related product from a regulatory authority in a major market.
Equity-based compensation	Equity-based compensation Each of the periods presented include expense related to incentive compensation provided to eligible Alcon associates in the form of equity-settled or equity-based awards including restricted stock units ("RSUs") and performance stock units ("PSUs"). Alcon expenses the fair values of RSUs and PSUs granted to associates as compensation over the related vesting periods within the various functions where the associates are employed. The fair values of the awards are determined on their grant dates and are adjusted to account for the specific provisions of each of the corresponding grant agreements. Alcon RSUs do not entitle the recipients to dividends. As such, the fair value upon grant is therefore based on the Alcon share price at the grant date adjusted for potential future dividends to be paid within the holding period. The fair value of these grants, after making adjustments for assumptions related to their forfeiture during the vesting period, is expensed on a straight-line basis over the respective vesting period. PSUs are subject to certain performance criteria being achieved during the vesting period and require plan participants to provide services during the vesting period. PSUs granted under Alcon's plans are subject to performance criteria based on internal performance metrics. The expense is determined taking into account assumptions concerning performance during the period relative to targets and expected forfeitures due to plan participants not meeting their service conditions. These assumptions are periodically adjusted. Any change in estimates for past services is recorded immediately as an expense or income in the consolidated income statement and amounts for future periods are expensed over the remaining vesting period. As a result, at the end of the vesting period, the total charge during the whole vesting period represents the amount that will finally vest. The number of equity instruments that finally vest is determined at the vesting date. If a plan participant leaves Alcon for reasons other than retirement, disability or death, then unvested restricted shares, RSUs and PSUs are forfeited, unless determined otherwise by the provision of the plan rules or by the Compensation Committee of the Alcon Board of Directors, for example, in connection with a reorganization.
Restructuring charges	Restructuring charges Restructuring provisions are recognized for the direct expenditures arising from the restructuring, where the plans are sufficiently detailed and where appropriate communication to those affected has been made. Charges to increase restructuring provisions are included in "Other expense" in the consolidated income statement. Corresponding releases are recorded in "Other income" in the consolidated income statement.
Taxes	Taxes Taxes on income are expensed in the same periods as the revenues and expenses to which they relate and include any interest and penalties incurred during the period. Deferred taxes are determined using the comprehensive liability method and are calculated on the temporary differences that arise between the tax base of an asset or liability and its carrying value in the balance sheet prepared for purposes of these Consolidated Financial Statements, except for those temporary differences related to investments in subsidiaries where the timing of their reversal can be controlled and it is probable that the difference will not reverse in the foreseeable future. Since the retained earnings are reinvested, withholding or other taxes on eventual distribution of a subsidiary's retained earnings are only taken into account when a dividend has been planned. The estimated amounts for current and deferred tax assets or liabilities, including any amounts related to any uncertain tax positions, are based on currently known facts and circumstances. Tax returns are based on an interpretation of tax laws and regulations and reflect estimates based on these judgments and interpretations. The tax returns are subject to examination by the competent taxing authorities which may result in an assessment being made requiring payments of additional tax, interest or penalties. Inherent uncertainties exist in the estimates of the tax positions.
Earnings (loss) per share	Earnings/(loss) per share Basic earnings (loss) per share is based on the weighted average number of common shares outstanding. Diluted earnings (loss) per share is based on the weighted average number of common shares outstanding and all dilutive potential common shares outstanding.
Impact of adopting significant new IFRS standards	Impact of adopting amended standards in 2020 Effective January 1, 2020, Alcon adopted Amendments to IFRS 3, Business Combinations , for transactions occurring on or after January 1, 2020. The amendments clarify the definition of a business, with the objective of assisting entities to determine whether a transaction should be accounted for as a business combination or an asset acquisition. The amendments define a business as an integrated set of activities and assets that is capable of being conducted and managed for the purpose of providing goods or services to customers, generating investment income (such as dividends or interest) or generating other income from ordinary activities. One of the key changes is the introduction of an optional concentration test that permits a simplified assessment of whether an acquired set of activities and assets is not a business. The introduction of the optional concentration test is a fundamental change in the determination of a business combination, applied on a transaction-by-transaction basis. Specifically, when substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or a group of similar assets, the set is not a business. If the initial concentration test is not met, or Alcon elects not to apply the concentration test, an assessment focusing on the existence of inputs and processes that have the ability to create outputs is required. The changes to the definition of a business will likely result in Alcon accounting for more acquisitions as asset acquisitions. The adoption of this amended standard on January 1, 2020 did not have a significant impact on our Consolidated Financial Statements. New standards and interpretations not yet adopted There are no IFRS standards or interpretations not yet effective that would be expected to have a material impact on Alcon.

Selected accounting policies (T

Selected accounting policies (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure of notes and other explanatory information [Abstract]
Disclosure of useful lives for property, plant and equipment	The following table shows the respective useful lives for property, plant and equipment: Useful life Buildings and improvements 10 to 40 years Machinery and other equipment Machinery and equipment 5 to 20 years Furniture and vehicles 5 to 10 years Computer hardware 3 to 7 years The following table summarizes the movements of property, plant & equipment in 2020: ($ millions) Land Buildings & improvements Construction Machinery & Total Cost January 1, 2020 33 1,628 755 2,906 5,322 Additions (1) 2 7 479 74 562 Disposals and derecognitions (2) — (7) (10) (105) (122) Reclassifications for assets placed in service — 215 (705) 490 — Other reclassifications — 11 — (11) — Currency translation effects — 30 54 71 155 December 31, 2020 35 1,884 573 3,425 5,917 Accumulated depreciation January 1, 2020 — (618) (8) (1,583) (2,209) Depreciation charge — (80) — (213) (293) Impairment charge — — — (6) (6) Disposals and derecognitions (2) — 4 — 70 74 Other reclassifications — (7) — 7 — Currency translation effects — (15) — (43) (58) December 31, 2020 — (716) (8) (1,768) (2,492) Net book value at December 31, 2020 35 1,168 565 1,657 3,425 (1) Includes $83 million in non-cash additions. (2) Derecognition of assets that are no longer used and are not considered to have a significant disposal value or other alternative use. As of December 31, 2020, commitments for purchases of property, plant & equipment were $136 million. There were no capitalized borrowing costs. The following table summarizes the movements of property, plant and equipment in 2019: ($ millions) Land Buildings & improvements Construction Machinery & Total Cost January 1, 2019 60 1,527 657 2,646 4,890 Additions (1) — 11 514 82 607 Impact of business combinations — — — 1 1 Disposals and derecognitions (2) — (17) (1) (161) (179) Transfers with former parent — 4 2 29 35 Reclassifications for assets placed in service — 104 (417) 313 — Other reclassifications (27) — — — (27) Currency translation effects — (1) — (4) (5) December 31, 2019 33 1,628 755 2,906 5,322 Accumulated depreciation January 1, 2019 (7) (558) (7) (1,518) (2,090) Depreciation charge — (73) — (194) (267) Impairment charge — — (1) (7) (8) Disposals and derecognitions (2) — 14 — 151 165 Transfers with former parent — (2) — (15) (17) Other reclassifications 7 — — — 7 Currency translation effects — 1 — — 1 December 31, 2019 — (618) (8) (1,583) (2,209) Net book value at December 31, 2019 33 1,010 747 1,323 3,113 (1) Includes $56 million in non-cash additions. (2) Derecognition of assets that are no longer used and are not considered to have a significant disposal value or other alternative use. As of December 31, 2019, commitments for purchases of property, plant & equipment were $212 million. There were no capitalized borrowing costs.
Disclosure of useful lives for intangible assets and location in combined income statement	The following table shows the respective useful lives for available-for-use intangible assets and the location in the consolidated income statement in which the respective amortization and any potential impairment charge is recognized: Useful life Income statement location for Currently marketed products 5 to 20 years "Cost of net sales" Marketing know-how 25 years "Cost of net sales" Technologies 10 to 20 years "Cost of net sales" or "Research and Development" Other (including software) 3 to 10 years In the respective functional expense Alcon brand name Not amortized, indefinite useful life "Other expense"

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2020
Operating Segments [Abstract]
Disclosure of operating segments	Segmentation - Consolidated income statement Surgical Vision Care Company ($ millions) 2020 2019 2020 2019 2020 2019 Net sales to third parties 3,710 4,174 3,053 3,188 6,763 7,362 Other revenues — — 70 146 70 146 Net sales and other revenue 3,710 4,174 3,123 3,334 6,833 7,508 Segment contribution 672 957 419 580 1,091 1,537 Amortization of intangible assets (1,078) (1,084) Impairment charges on intangible assets (167) — General & administration (corporate) (232) (216) Separation costs (217) (237) Spin readiness costs — (72) Transformation costs (49) (52) Fair value adjustments of contingent consideration liabilities 63 75 Past service costs for post-employment benefit plan amendments 154 (2) Other (47) (136) Operating (loss) (482) (187) Interest expense (124) (113) Other financial income & expense (29) (32) (Loss) before taxes (635) (332) Included in segment contribution are: Surgical Vision Care Not allocated Total ($ millions) 2020 2019 2020 2019 2020 2019 2020 2019 Depreciation of property, plant & equipment (122) (112) (171) (155) — — (293) (267) Depreciation of right-of-use assets (47) (42) (32) (24) — — (79) (66) Impairment charges on property, plant & equipment, net (6) (3) — (5) — — (6) (8) Equity-based compensation (55) (55) (45) (44) (13) (15) (113) (114) Surgical Vision Care Company ($ millions) 2019 2018 2019 2018 2019 2018 Net sales to third parties 4,174 3,999 3,188 3,150 7,362 7,149 Sales to former parent — 2 — 2 — 4 Other revenues — — 146 — 146 — Net sales and other revenues 4,174 4,001 3,334 3,152 7,508 7,153 Segment contribution 957 846 580 600 1,537 1,446 Amortization of intangible assets (1,084) (1,019) Impairment charges on intangible assets — (378) General & administration (corporate) (216) (206) Separation costs (237) — Spin readiness costs (72) (32) Transformation costs (52) — Fair value adjustments of contingent consideration liabilities 75 62 Past service costs for post-employment benefit plan amendments (2) (1) Other (136) (120) Operating (loss) (187) (248) Interest expense (113) (24) Other financial income & expense (32) (28) (Loss) before taxes (332) (300) Included in segment contribution are: Surgical Vision Care Not allocated Company ($ millions) 2019 2018 2019 2018 2019 2018 2019 2018 Depreciation of property, plant & equipment (112) (114) (155) (125) — — (267) (239) Depreciation of right-of-use assets (42) — (24) — — — (66) — Impairment charges on property, plant & equipment, net (3) (1) (5) (1) — — (8) (2) Equity-based compensation (1) (55) (45) (44) (36) (15) (12) (114) (93)
Disclosure of products and services	Net sales by segment ($ millions) 2020 2019 2018 Surgical Implantables 1,126 1,210 1,136 Consumables 1,952 2,304 2,227 Equipment/other 632 660 636 Total Surgical 3,710 4,174 3,999 Vision Care Contact lenses 1,838 1,969 1,928 Ocular health 1,215 1,219 1,222 Total Vision Care 3,053 3,188 3,150 Net sales to third parties 6,763 7,362 7,149
Disclosure of geographical areas	The following table shows the United States, International and countries that accounted for more than 5% of at least one of the respective Alcon totals, for net sales for the years ended December 31, 2020, 2019 and 2018, and for selected non-current assets at December 31, 2020 and 2019: Net sales (2) Total of selected non-current assets (3) ($ millions unless indicated otherwise) (1) 2020 2019 2018 2020 2019 Country United States 2,975 44 % 3,055 41 % 2,942 41 % 10,309 47 % 10,559 47 % International 3,788 56 % 4,307 59 % 4,207 59 % 11,476 53 % 12,014 53 % thereof: Switzerland (country of domicile) 55 1 % 56 1 % 57 1 % 9,737 45 % 10,486 46 % Japan 650 10 % 656 9 % 593 8 % 63 — % 66 — % China 383 6 % 377 5 % 341 5 % 16 — % 18 — % Other 2,700 40 % 3,218 44 % 3,216 45 % 1,660 8 % 1,444 6 % Company total 6,763 100 % 7,362 100 % 7,149 100 % 21,785 100 % 22,573 100 % (1) International percentages may not sum due to rounding (2) Net sales from operations by location of third-party customer. (3) Includes property, plant & equipment, right-of-use assets, goodwill and other intangible assets.

Interest expense and other fi_2

Interest expense and other financial income & expense (Tables)	12 Months Ended
	Dec. 31, 2020
Analysis of income and expense [abstract]
Disclosure of components of interest expense	Interest expense ($ millions) 2020 2019 2018 Interest expense on financial debts (94) (81) (10) Interest expense from discounting long-term liabilities (17) (21) (9) Interest expense on lease liabilities (1) (13) (11) (5) Total interest expense (124) (113) (24) (1) For the year ended December 31, 2018, interest expense on finance leases was included in "Interest expense on lease liabilities".
Disclosure of components of other financial income & expense	Other financial income & expense ($ millions) 2020 2019 2018 Interest income 6 8 2 Loss on extinguishment of financial debt — (4) — Other financial expense (9) (18) (3) Monetary loss from hyperinflation accounting (4) (2) (1) Currency result, net (22) (16) (26) Total other financial income & expense (29) (32) (28)

Taxes (Tables)

Taxes (Tables)	12 Months Ended
	Dec. 31, 2020
Income Taxes [Abstract]
Disclosure of components of income (loss) before taxes	(Loss) before taxes ($ millions) 2020 2019 2018 Switzerland (585) (274) (227) Foreign (50) (58) (73) Total (loss) before taxes (635) (332) (300)
Disclosure of components of current and deferred income tax expense	Current and deferred income tax (expense)/income ($ millions) 2020 2019 2018 Switzerland (14) (34) (77) Foreign (105) (168) (157) Current income tax expense (119) (202) (234) Switzerland 96 (246) 78 Foreign 127 124 229 Deferred tax income/(expense) 223 (122) 307 Total income tax income/(expense) 104 (324) 73
Disclosure of reconciliation of tax rate	The main elements contributing to the difference between Alcon's overall applicable tax rate and the effective tax rate are summarized in the below table. 2020 2019 2018 ($ millions unless indicated otherwise) % % % Applicable tax rate 98 15.4 % 39 11.7 % 82 27.3 % Effect of disallowed expenditures (20) (3.1) % (23) (6.9) % (26) (8.7) % Effect of equity-based compensation (5) (0.8) % (1) (0.3) % (2) (0.7) % Effect of income taxed at reduced rates 4 0.6 % 2 0.6 % 2 0.7 % Effect of tax credits and allowances 9 1.4 % 7 2.1 % 13 4.3 % Effect of adjustments to contingent consideration and other liabilities 17 2.7 % 11 3.3 % 11 3.7 % Effect of option payments (6) (0.9) % (12) (3.6) % (17) (5.7) % Effect of tax rate changes (1) 10 1.6 % (342) (103.0) % (14) (4.7) % Effect of changes in uncertain tax positions (8) (1.3) % 10 3.0 % (33) (11.0) % Effect of other items (10) (1.6) % (2) (0.6) % (4) (1.2) % Effect of prior year items (2) 15 2.4 % (13) (3.9) % 61 20.3 % Effective tax rate 104 16.4 % (324) (97.6) % 73 24.3 % (1) Effect of tax rate changes in 2019 relates primarily to the adoption of the Swiss Tax Reform which resulted in a non-cash tax increase in tax expense of $304 million for the re-measurement of the Swiss deferred tax balances and a $31 million re-measurement of US deferred tax balances as a result of rate changes in the US following legal entity reorganizations executed related to the Spin-off.

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Dec. 31, 2020
Property, plant and equipment [abstract]
Disclosure of detailed information about property, plant and equipment	The following table shows the respective useful lives for property, plant and equipment: Useful life Buildings and improvements 10 to 40 years Machinery and other equipment Machinery and equipment 5 to 20 years Furniture and vehicles 5 to 10 years Computer hardware 3 to 7 years The following table summarizes the movements of property, plant & equipment in 2020: ($ millions) Land Buildings & improvements Construction Machinery & Total Cost January 1, 2020 33 1,628 755 2,906 5,322 Additions (1) 2 7 479 74 562 Disposals and derecognitions (2) — (7) (10) (105) (122) Reclassifications for assets placed in service — 215 (705) 490 — Other reclassifications — 11 — (11) — Currency translation effects — 30 54 71 155 December 31, 2020 35 1,884 573 3,425 5,917 Accumulated depreciation January 1, 2020 — (618) (8) (1,583) (2,209) Depreciation charge — (80) — (213) (293) Impairment charge — — — (6) (6) Disposals and derecognitions (2) — 4 — 70 74 Other reclassifications — (7) — 7 — Currency translation effects — (15) — (43) (58) December 31, 2020 — (716) (8) (1,768) (2,492) Net book value at December 31, 2020 35 1,168 565 1,657 3,425 (1) Includes $83 million in non-cash additions. (2) Derecognition of assets that are no longer used and are not considered to have a significant disposal value or other alternative use. As of December 31, 2020, commitments for purchases of property, plant & equipment were $136 million. There were no capitalized borrowing costs. The following table summarizes the movements of property, plant and equipment in 2019: ($ millions) Land Buildings & improvements Construction Machinery & Total Cost January 1, 2019 60 1,527 657 2,646 4,890 Additions (1) — 11 514 82 607 Impact of business combinations — — — 1 1 Disposals and derecognitions (2) — (17) (1) (161) (179) Transfers with former parent — 4 2 29 35 Reclassifications for assets placed in service — 104 (417) 313 — Other reclassifications (27) — — — (27) Currency translation effects — (1) — (4) (5) December 31, 2019 33 1,628 755 2,906 5,322 Accumulated depreciation January 1, 2019 (7) (558) (7) (1,518) (2,090) Depreciation charge — (73) — (194) (267) Impairment charge — — (1) (7) (8) Disposals and derecognitions (2) — 14 — 151 165 Transfers with former parent — (2) — (15) (17) Other reclassifications 7 — — — 7 Currency translation effects — 1 — — 1 December 31, 2019 — (618) (8) (1,583) (2,209) Net book value at December 31, 2019 33 1,010 747 1,323 3,113 (1) Includes $56 million in non-cash additions. (2) Derecognition of assets that are no longer used and are not considered to have a significant disposal value or other alternative use. As of December 31, 2019, commitments for purchases of property, plant & equipment were $212 million. There were no capitalized borrowing costs.

Goodwill and intangible assets

Goodwill and intangible assets (Tables)	12 Months Ended
	Dec. 31, 2020
Intangible Assets [Abstract]
Summary of movements of goodwill and intangible assets	The following table summarizes the movements of goodwill and other intangible assets in 2020: Intangible assets other than goodwill ($ millions) Goodwill Alcon brand name Acquired research & development Technologies Currently marketed products Marketing know-how Other intangible assets (including software) Total Cost January 1, 2020 8,905 2,980 728 5,369 4,440 5,960 611 20,088 Additions — — 2 — — — 118 120 Disposals and derecognitions (1) — — (3) — — — (173) (176) December 31, 2020 8,905 2,980 727 5,369 4,440 5,960 556 20,032 Accumulated amortization January 1, 2020 — — (3) (4,692) (2,842) (2,146) (174) (9,857) Amortization charge — — — (507) (249) (238) (84) (1,078) Disposals and derecognitions (1) — — 3 — — — 164 167 Impairment charges — — — — (106) — (61) (167) December 31, 2020 — — — (5,199) (3,197) (2,384) (155) (10,935) Net book value at December 31, 2020 8,905 2,980 727 170 1,243 3,576 401 9,097 (1) Derecognitions of assets that are no longer used or being developed and are not considered to have a significant disposal value or other alternative use. The following table summarizes the allocation of the net book values of goodwill and other intangible assets by reportable segment at December 31, 2020: Intangible assets other than goodwill ($ millions) Goodwill Alcon Acquired Technologies Currently Marketing Other Total Surgical 4,544 — 723 170 247 3,576 237 4,953 Vision Care 4,361 — 4 — 996 — 164 1,164 Not allocated to segments — 2,980 — — — — — 2,980 Net book value at December 31, 2020 8,905 2,980 727 170 1,243 3,576 401 9,097 The following table summarizes the movements of goodwill and other intangible assets in 2019: Intangible assets other than goodwill ($ millions) Goodwill Alcon brand name Acquired research & development Technologies Currently marketed products Marketing know-how Other intangible assets (including software) Total Cost January 1, 2019 8,899 2,980 249 5,369 4,440 5,960 494 19,492 Impact of business combinations 6 — 505 — — — — 505 Additions — — 7 — — — 125 132 Reclassifications — — (33) — — — 33 — Disposals and derecognitions (1) — — — — — — (41) (41) December 31, 2019 8,905 2,980 728 5,369 4,440 5,960 611 20,088 Accumulated amortization January 1, 2019 — — (3) (4,184) (2,592) (1,906) (128) (8,813) Amortization charge — — — (508) (250) (240) (86) (1,084) Disposals and derecognitions (1) — — — — — — 40 40 December 31, 2019 — — (3) (4,692) (2,842) (2,146) (174) (9,857) Net book value at December 31, 2019 8,905 2,980 725 677 1,598 3,814 437 10,231 (1) Derecognitions of assets that are no longer used or being developed and are not considered to have a significant disposal value or other alternative use. The following table summarizes the allocation of the net book values of goodwill and other intangible assets by reportable segment at December 31, 2019: Intangible assets other than goodwill ($ millions) Goodwill Alcon Acquired Technologies Currently Marketing Other Total Surgical 4,544 — 721 677 374 3,814 184 5,770 Vision Care 4,361 — 4 — 1,224 — 253 1,481 Not allocated to segments — 2,980 — — — — — 2,980 Net book value at December 31, 2019 8,905 2,980 725 677 1,598 3,814 437 10,231
Assumptions used in calculations for the recoverable amounts of goodwill and intangible assets	The following assumptions were used in the calculations for the recoverable amounts of goodwill and the Alcon brand name at December 31, 2020 and 2019: (As a percentage) Surgical Vision Care Terminal growth rate 3.0 3.0 Discount rate (post-tax) 7.5 7.0
Intangible asset impairment charges	The following table shows the intangible asset impairment charges in 2020, 2019 and 2018: ($ millions) 2020 2019 2018 Surgical (66) — (378) Vision Care (101) — — Total (167) — (378)

Deferred tax assets and liabi_2

Deferred tax assets and liabilities (Tables)	12 Months Ended
	Dec. 31, 2020
Income Taxes [Abstract]
Disclosure of temporary difference, unused tax losses and unused tax credits	($ millions) Property, plant & equipment Intangible assets Pensions and other benefit obligations of associates Inventories Tax loss carry-forwards Other assets, provision and accruals Total Gross deferred tax assets at December 31, 2019 13 6 151 371 110 281 932 Gross deferred tax liabilities at December 31, 2019 (172) (1,713) (10) (23) — (46) (1,964) Net deferred tax balance at December 31, 2019 (159) (1,707) 141 348 110 235 (1,032) At December 31, 2019 (159) (1,707) 141 348 110 235 (1,032) (Charged)/credited to income (32) 193 (33) 10 59 26 223 Credited/(charged) to equity — — 7 — 5 (16) (4) Credited to other comprehensive income — — 13 — — 3 16 Net deferred tax balance at December 31, 2020 (191) (1,514) 128 358 174 248 (797) Gross deferred tax assets at December 31, 2020 24 5 128 381 174 314 1,026 Gross deferred tax liabilities at December 31, 2020 (215) (1,519) — (23) — (66) (1,823) Net deferred tax balance at December 31, 2020 (191) (1,514) 128 358 174 248 (797) ($ millions) Property, plant & equipment Intangible assets Pensions and other benefit obligations of associates Inventories Tax loss carry-forwards Other assets, provision and accruals Total Gross deferred tax assets at December 31, 2018 12 — 125 262 39 235 673 Gross deferred tax liabilities at December 31, 2018 (94) (1,403) (2) (14) — (18) (1,531) Net deferred tax balance at December 31, 2018 (82) (1,403) 123 248 39 217 (858) At December 31, 2018 (82) (1,403) 123 248 39 217 (858) (Charged)/credited to income (71) (194) 18 111 50 (36) (122) Credited to equity — — — — — 25 25 Credited to other comprehensive income — — 11 — — 5 16 Impact of business combinations — (121) — — 28 — (93) Other movements (6) 11 (11) (11) (7) 24 — Net deferred tax balance at December 31, 2019 (159) (1,707) 141 348 110 235 (1,032) Gross deferred tax assets at December 31, 2019 13 6 151 371 110 281 932 Gross deferred tax liabilities at December 31, 2019 (172) (1,713) (10) (23) — (46) (1,964) Net deferred tax balance at December 31, 2019 (159) (1,707) 141 348 110 235 (1,032)
Disclosure of components in deferred taxes	The below table presents the Net deferred tax balance as of December 31, 2020 after offsetting $627 million of deferred tax assets and liabilities within the same tax jurisdiction. ($ millions) At December 31, 2020 Deferred tax assets 399 Deferred tax liabilities (1,196) Net deferred tax balance (797) The below table presents the Net deferred tax balance as of December 31, 2019 after offsetting $578 million of deferred tax assets and liabilities within the same tax jurisdiction. ($ millions) At December 31, 2019 Deferred tax assets 354 Deferred tax liabilities (1,386) Net deferred tax balance (1,032)
Disclosure of impact of deferred taxes on current taxes payable	The below table presents deferred tax assets and deferred tax liabilities expected to have an impact on current taxes payable after more than twelve months. ($ billions) At December 31, 2020 At December 31, 2019 Deferred tax assets 0.6 0.6 Deferred tax liabilities 1.8 1.8

Financial and other non-curre_2

Financial and other non-current assets (Tables)	12 Months Ended
	Dec. 31, 2020
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of financial assets	Financial assets ($ millions) 2020 2019 Long-term financial investments measured at FVOCI 28 31 Long-term financial investments measured at FVPL 12 28 Long-term receivables from customers 117 136 Minimum lease payments from finance lease agreements 39 78 Long-term loans, advances, and security deposits 22 34 Total financial assets 218 307 The below table provides detail related to financial instruments as of December 31, 2020 and 2019. ($ millions) Note 2020 2019 Cash and cash equivalents Cash in current accounts 262 392 Cash held in time deposits and money market funds 1,295 430 Total Cash and cash equivalents 1,557 822 Financial assets - measured at fair value through other comprehensive income ("FVOCI") Long-term financial investments 12 28 31 Total financial assets - measured at FVOCI 28 31 Financial assets - measured at amortized costs (1) Trade receivables 14 1,361 1,390 Income tax receivables 21 17 Other current assets (excluding prepaid expenses and other current assets measured at FVPL) 15 296 379 Long-term receivables from customers 12 117 136 Non-current minimum lease payments from finance lease agreements 12 39 78 Long-term loans, advances, and security deposits 12 22 34 Total financial assets - measured at amortized costs 1,856 2,034 Financial assets - measured at fair value through profit and loss ("FVPL") Deferred compensation assets 12 137 122 Current portion of long-term financial investments 15 12 33 Derivative financial instruments 15 3 1 Long-term financial investments 12 12 28 Total financial assets - measured at FVPL 164 184 Total financial assets 3,605 3,071 Financial liabilities - measured at amortized cost or cost (1) Current financial liabilities Financial debts 17 162 245 Lease liabilities 16 70 61 Trade payables 876 833 Total current financial liabilities - measured at amortized cost or cost 1,108 1,139 Non-current financial liabilities Financial debts 17 3,949 3,218 Lease liabilities 16 315 280 Total non-current financial liabilities - measured at amortized cost or cost 4,264 3,498 Total financial liabilities - measured at amortized cost or cost 5,372 4,637 Financial liabilities - measured at FVPL Contingent consideration liabilities 19/20 157 243 Derivative financial instruments 17 7 16 Total financial liabilities - measured at FVPL 164 259 Total financial liabilities 5,536 4,896 Net financial assets and financial liabilities (1,931) (1,825) (1) The carrying amount is a reasonable approximation of fair value, with the exception of the Series 2026, 2029, 2030 and 2049 notes recorded in Non-current financial debts with a fair value of $3,036 million and carrying value of $2,726 million as of December 31, 2020 and a fair value of $2,049 million and carrying value of $1,979 million as of December 31, 2019. The fair value of notes was determined using level 2 inputs. The notes were valued using a quoted market price for such notes, which have low trading volumes.
Disclosure of maturity analysis of finance lease payments receivable	The following table shows the receivables of the gross investments in finance leases and the net present value of the minimum lease payments, as well as unearned finance income, related to surgical equipment lease arrangements. The finance income is recorded in "Other income". 2020 2019 ($ millions) Total Unearned Present Provision Net Total Unearned Present Provision Net Not later than one year (1) 33 (3) 30 (1) 29 51 (4) 47 (1) 46 Between one and five years 55 (3) 52 (18) 34 94 (5) 89 (23) 66 Later than five years 32 — 32 (27) 5 46 (1) 45 (33) 12 Total 120 (6) 114 (46) 68 191 (10) 181 (57) 124 (1) The current portion of the minimum lease payments is recorded in trade receivables or other current assets (to the extent not yet invoiced).
Disclosure of details of non-current assets	($ millions) 2020 2019 Deferred compensation plans 137 122 Prepaid post-employment benefit plans 24 13 Other non-current assets 50 50 Total other non-current assets 211 185

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2020
Inventories [Abstract]
Disclosure of details of inventories	($ millions) 2020 2019 Raw material, consumables 278 286 Work in progress 136 101 Finished products 1,230 1,118 Total inventories 1,644 1,505

Trade receivables (Tables)

Trade receivables (Tables)	12 Months Ended
	Dec. 31, 2020
Subclassifications of assets, liabilities and equities [abstract]
Summary of trade receivables	The following tables provide details related to Trade receivables as of December 31, 2020 and 2019, including trade receivables that are not overdue as specified in the payment terms and conditions established with Alcon's customers, as well as an analysis of overdue amounts, expected credit loss rates and related provisions for doubtful trade receivables: 2020 ($ millions) Gross trade receivables Provision Trade receivables, net Expected credit loss rates Not overdue 1,137 (2) 1,135 0.2 % Past due for not more than one month 109 (1) 108 0.9 % Past due for more than one month but less than three months 67 (2) 65 3.0 % Past due for more than three months but less than six months 36 (2) 34 5.6 % Past due for more than six months but less than one year 31 (18) 13 58.1 % Past due for more than one year 49 (43) 6 87.8 % Total 1,429 (68) 1,361 2019 ($ millions) Gross trade receivables Provision Trade receivables, net Expected credit loss rates Not overdue 1,135 (1) 1,134 0.1 % Past due for not more than one month 118 (1) 117 0.8 % Past due for more than one month but less than three months 81 (1) 80 1.2 % Past due for more than three months but less than six months 47 (2) 45 4.3 % Past due for more than six months but less than one year 21 (12) 9 57.1 % Past due for more than one year 36 (31) 5 86.1 % Total 1,438 (48) 1,390
Movement in the provision for doubtful trade receivables	The following table summarizes the movement in the provision for doubtful trade receivables: ($ millions) 2020 2019 2018 January 1 (48) (54) (77) Transfers with former parent — — 4 Provisions for doubtful trade receivables charged to the consolidated income statement (48) (17) (17) Utilization of provisions for doubtful trade receivables 15 7 16 Reversal of provisions for doubtful trade receivables 14 15 16 Currency translation effects (1) 1 4 December 31 (68) (48) (54)
Summary of trade receivables from closely monitored countries	The following table shows the gross trade receivables balance from these closely monitored countries as of December 31, 2020 and 2019, the amounts that are past due for more than one year and the related amount of the provisions for doubtful trade receivables that have been recorded: ($ millions) 2020 2019 Total balance of gross trade receivables from closely monitored countries 211 209 Past due for more than one year 14 10 Provisions for doubtful trade receivables (15) (13)
Summary of trade receivables by major currencies	Trade receivables include amounts denominated in the following major currencies: ($ millions) 2020 2019 US dollar (USD) 477 463 Euro (EUR) 214 243 Japanese yen (JPY) 168 168 Chinese yuan (CNY) 121 102 Indian rupee (INR) 30 33 Canadian dollar (CAD) 32 30 Australian dollar (AUD) 29 29 British pound (GBP) 21 24 Russian ruble (RUB) 28 34 South Korean won (KRW) 31 29 Other currencies 210 235 Total trade receivables, net 1,361 1,390

Other current assets (Tables)

Other current assets (Tables)	12 Months Ended
	Dec. 31, 2020
Subclassifications of assets, liabilities and equities [abstract]
Schedule of other current assets	The following table provides details related to Other current assets as of December 31, 2020 and 2019: ($ millions) 2020 2019 Current portion of long-term financial investments measured at FVPL 12 33 Current portion of long-term receivables from customers 107 122 Current portion of minimum lease payments from finance lease agreements 29 46 Prepaid expenses 93 89 Other receivables, security deposits and current assets 88 147 Derivative financial instruments 3 1 VAT receivable 72 64 Total other current assets 404 502

Right-of-use assets and Lease_2

Right-of-use assets and Lease liabilities (Tables)	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
Schedule of right-of-use assets	Right-of-use assets as of December 31, 2020 and 2019 were comprised of the following: ($ millions) 2020 2019 Land 20 20 Buildings 310 277 Machinery & equipment and other assets 28 27 Total right-of-use assets 358 324 Depreciation charges of $79 million and $66 million for the years ended December 31, 2020 and 2019, respectively, are shown in the table below by underlying class of asset: ($ millions) 2020 2019 Land 1 1 Buildings 59 47 Machinery & equipment and other assets 19 18 Total 79 66
Disclosure of maturity analysis for non-derivative financial liabilities [text block]	The contractual maturities of the undiscounted lease liabilities as of December 31, 2020 and December 31, 2019, are as follows: Lease liabilities undiscounted ($ millions) 2020 2019 Not later than one year 82 73 Between one and five years 203 176 Later than five years 203 200 Total lease liabilities undiscounted 488 449 Lease liabilities ($ millions) 2020 2019 Not later than one year 70 61 Between one and five years 168 140 Later than five years 147 140 Total lease liabilities 385 341 The following table provides details on the maturity of the contractual undiscounted cash flows for Alcon's borrowings as of December 31, 2020 and 2019: 2020 2019 ($ millions) Nominal amount - Current and Derivatives Total Nominal amount - Current and Derivatives Total Not later than one year 162 7 169 245 16 261 Between one and five years 1,231 — 1,231 1,247 — 1,247 Later than five years 2,750 — 2,750 2,000 — 2,000 Total cash flows 4,143 7 4,150 3,492 16 3,508 Unamortized debt discount and issuance costs (32) — (32) (29) — (29) Total carrying value 4,111 7 4,118 3,463 16 3,479 The following table provides details on the maturity of the future contractual interest payments commitments as of December 31, 2020 and 2019: ($ millions) 2020 2019 Not later than one year 96 94 Between one and five years 357 336 Later than five years 687 653 Total cash flows 1,140 1,083
Schedule of additional disclosures related to leases	The following table provides additional disclosures related to right-of-use assets and lease liabilities: ($ millions) 2020 2019 Interest expense on lease liabilities 13 11 Expense on short-term, low value and variable leases 4 3 Total cash outflows for leases 85 59 Thereof: Lease liability payments (1) 69 52 Interest payments (2) 12 5 Short-term and low value lease payments (2) 4 2 (1) Reported as cash outflows from financing activities net of lease incentives received (2) Included within total net cash flows from operating activities

Non-current and current finan_2

Non-current and current financial debts (Tables)	12 Months Ended
	Dec. 31, 2020
Financial Instruments [Abstract]
Schedule of financial debts	The below table summarizes non-current and current Financial debts outstanding as of December 31, 2020 and 2019. ($ millions) 2020 2019 Non-current financial debts Facility B 794 793 Facility C 429 391 Local facilities (Japan) — 55 Series 2026 notes 496 495 Series 2029 notes 992 991 Series 2030 notes 744 — Series 2049 notes 494 493 Revolving facility — — Total non-current financial debts 3,949 3,218 Current financial debts Local facilities: Japan 101 115 All others 49 101 Other short-term financial debts 12 29 Derivatives 7 16 Total current financial debts 169 261 Total financial debts 4,118 3,479
Disclosure of maturity analysis for non-derivative financial liabilities [text block]	The contractual maturities of the undiscounted lease liabilities as of December 31, 2020 and December 31, 2019, are as follows: Lease liabilities undiscounted ($ millions) 2020 2019 Not later than one year 82 73 Between one and five years 203 176 Later than five years 203 200 Total lease liabilities undiscounted 488 449 Lease liabilities ($ millions) 2020 2019 Not later than one year 70 61 Between one and five years 168 140 Later than five years 147 140 Total lease liabilities 385 341 The following table provides details on the maturity of the contractual undiscounted cash flows for Alcon's borrowings as of December 31, 2020 and 2019: 2020 2019 ($ millions) Nominal amount - Current and Derivatives Total Nominal amount - Current and Derivatives Total Not later than one year 162 7 169 245 16 261 Between one and five years 1,231 — 1,231 1,247 — 1,247 Later than five years 2,750 — 2,750 2,000 — 2,000 Total cash flows 4,143 7 4,150 3,492 16 3,508 Unamortized debt discount and issuance costs (32) — (32) (29) — (29) Total carrying value 4,111 7 4,118 3,463 16 3,479 The following table provides details on the maturity of the future contractual interest payments commitments as of December 31, 2020 and 2019: ($ millions) 2020 2019 Not later than one year 96 94 Between one and five years 357 336 Later than five years 687 653 Total cash flows 1,140 1,083

Financial instruments - addit_2

Financial instruments - additional disclosures (Tables)	12 Months Ended
	Dec. 31, 2020
Financial Instruments [Abstract]
Disclosure of financial assets	Financial assets ($ millions) 2020 2019 Long-term financial investments measured at FVOCI 28 31 Long-term financial investments measured at FVPL 12 28 Long-term receivables from customers 117 136 Minimum lease payments from finance lease agreements 39 78 Long-term loans, advances, and security deposits 22 34 Total financial assets 218 307 The below table provides detail related to financial instruments as of December 31, 2020 and 2019. ($ millions) Note 2020 2019 Cash and cash equivalents Cash in current accounts 262 392 Cash held in time deposits and money market funds 1,295 430 Total Cash and cash equivalents 1,557 822 Financial assets - measured at fair value through other comprehensive income ("FVOCI") Long-term financial investments 12 28 31 Total financial assets - measured at FVOCI 28 31 Financial assets - measured at amortized costs (1) Trade receivables 14 1,361 1,390 Income tax receivables 21 17 Other current assets (excluding prepaid expenses and other current assets measured at FVPL) 15 296 379 Long-term receivables from customers 12 117 136 Non-current minimum lease payments from finance lease agreements 12 39 78 Long-term loans, advances, and security deposits 12 22 34 Total financial assets - measured at amortized costs 1,856 2,034 Financial assets - measured at fair value through profit and loss ("FVPL") Deferred compensation assets 12 137 122 Current portion of long-term financial investments 15 12 33 Derivative financial instruments 15 3 1 Long-term financial investments 12 12 28 Total financial assets - measured at FVPL 164 184 Total financial assets 3,605 3,071 Financial liabilities - measured at amortized cost or cost (1) Current financial liabilities Financial debts 17 162 245 Lease liabilities 16 70 61 Trade payables 876 833 Total current financial liabilities - measured at amortized cost or cost 1,108 1,139 Non-current financial liabilities Financial debts 17 3,949 3,218 Lease liabilities 16 315 280 Total non-current financial liabilities - measured at amortized cost or cost 4,264 3,498 Total financial liabilities - measured at amortized cost or cost 5,372 4,637 Financial liabilities - measured at FVPL Contingent consideration liabilities 19/20 157 243 Derivative financial instruments 17 7 16 Total financial liabilities - measured at FVPL 164 259 Total financial liabilities 5,536 4,896 Net financial assets and financial liabilities (1,931) (1,825) (1) The carrying amount is a reasonable approximation of fair value, with the exception of the Series 2026, 2029, 2030 and 2049 notes recorded in Non-current financial debts with a fair value of $3,036 million and carrying value of $2,726 million as of December 31, 2020 and a fair value of $2,049 million and carrying value of $1,979 million as of December 31, 2019. The fair value of notes was determined using level 2 inputs. The notes were valued using a quoted market price for such notes, which have low trading volumes.
Disclosure of financial liabilities	The below table provides detail related to financial instruments as of December 31, 2020 and 2019. ($ millions) Note 2020 2019 Cash and cash equivalents Cash in current accounts 262 392 Cash held in time deposits and money market funds 1,295 430 Total Cash and cash equivalents 1,557 822 Financial assets - measured at fair value through other comprehensive income ("FVOCI") Long-term financial investments 12 28 31 Total financial assets - measured at FVOCI 28 31 Financial assets - measured at amortized costs (1) Trade receivables 14 1,361 1,390 Income tax receivables 21 17 Other current assets (excluding prepaid expenses and other current assets measured at FVPL) 15 296 379 Long-term receivables from customers 12 117 136 Non-current minimum lease payments from finance lease agreements 12 39 78 Long-term loans, advances, and security deposits 12 22 34 Total financial assets - measured at amortized costs 1,856 2,034 Financial assets - measured at fair value through profit and loss ("FVPL") Deferred compensation assets 12 137 122 Current portion of long-term financial investments 15 12 33 Derivative financial instruments 15 3 1 Long-term financial investments 12 12 28 Total financial assets - measured at FVPL 164 184 Total financial assets 3,605 3,071 Financial liabilities - measured at amortized cost or cost (1) Current financial liabilities Financial debts 17 162 245 Lease liabilities 16 70 61 Trade payables 876 833 Total current financial liabilities - measured at amortized cost or cost 1,108 1,139 Non-current financial liabilities Financial debts 17 3,949 3,218 Lease liabilities 16 315 280 Total non-current financial liabilities - measured at amortized cost or cost 4,264 3,498 Total financial liabilities - measured at amortized cost or cost 5,372 4,637 Financial liabilities - measured at FVPL Contingent consideration liabilities 19/20 157 243 Derivative financial instruments 17 7 16 Total financial liabilities - measured at FVPL 164 259 Total financial liabilities 5,536 4,896 Net financial assets and financial liabilities (1,931) (1,825) (1) The carrying amount is a reasonable approximation of fair value, with the exception of the Series 2026, 2029, 2030 and 2049 notes recorded in Non-current financial debts with a fair value of $3,036 million and carrying value of $2,726 million as of December 31, 2020 and a fair value of $2,049 million and carrying value of $1,979 million as of December 31, 2019. The fair value of notes was determined using level 2 inputs. The notes were valued using a quoted market price for such notes, which have low trading volumes.
Disclosure of fair value measurement of assets	The following tables summarize financial assets and liabilities measured at fair value on a recurring basis or at amortized cost or cost as of December 31, 2020 and 2019. December 31, 2020 ($ millions) Level 1 Level 2 Level 3 Valued at amortized cost or cost Total Non-current financial assets Long-term financial investments measured at FVOCI — — 28 — 28 Long-term financial investments measured at FVPL — — 12 — 12 Long-term receivables from customers — — — 117 117 Deferred compensation assets (1) 137 — — — 137 Non-current minimum lease payments from finance lease agreements — — — 39 39 Long-term loans, advances, and security deposits — — — 22 22 Total non-current financial assets 137 — 40 178 355 Current financial assets Money market funds 625 — — — 625 Current portion of long-term financial investments measured at FVPL (2) — — 12 — 12 Current portion of long-term receivables from customers (2) — — — 107 107 Current portion of minimum lease payments from finance lease agreements (2) — — — 29 29 Other receivables, security deposits and current assets (2) — — — 88 88 VAT receivables (2) — — — 72 72 Derivative financial instruments (2) — 3 — — 3 Total current financial assets 625 3 12 296 936 Total financial assets at fair value and amortized cost or cost 762 3 52 474 1,291 Financial liabilities Contingent consideration liabilities — — (157) — (157) Non-current financial debt — — — (3,949) (3,949) Current financial debt — — — (162) (162) Derivative financial instruments — (7) — — (7) Total financial liabilities at fair value and amortized cost — (7) (157) (4,111) (4,275) (1) Recorded in Other non-current assets. (2) Recorded in Other current assets. December 31, 2019 ($ millions) Level 1 Level 2 Level 3 Valued at amortized cost or cost Total Non-current financial assets Long-term financial investments measured at FVOCI — — 31 — 31 Long-term financial investments measured at FVPL — — 28 — 28 Long-term receivables from customers — — — 136 136 Deferred compensation assets (1) 122 — — — 122 Non-current minimum lease payments from finance lease agreements — — — 78 78 Long-term loans, advances, and security deposits — — — 34 34 Total non-current financial assets 122 — 59 248 429 Current financial assets Money market funds 120 — — — 120 Current portion of long-term financial investments measured at FVPL (2) — — 33 — 33 Current portion of long-term receivables from customers (2) — — — 122 122 Current portion of minimum lease payments from finance lease agreements (2) — — — 46 46 Other receivables, security deposits and current assets (2) — — — 147 147 VAT receivables (2) — — — 64 64 Derivative financial instruments (2) — 1 — — 1 Total current financial assets 120 1 33 379 533 Total financial assets at fair value and amortized cost or cost 242 1 92 627 962 Financial liabilities Contingent consideration liabilities — — (243) — (243) Non-current financial debt — — — (3,218) (3,218) Current financial debt — — — (245) (245) Derivative financial instruments — (16) — — (16) Total financial liabilities at fair value and amortized cost — (16) (243) (3,463) (3,722) (1) Recorded in Other non-current assets. (2) Recorded in Other current assets Long-term financial investments measured Financial investments ($ millions) 2020 2019 2020 2019 Balance as of January 1 31 19 61 98 Additions 7 17 2 34 Sales — — — (7) (Losses) recognized in consolidated statement of comprehensive loss (10) (7) — — Unrealized gains/(losses) in consolidated income statement — — (5) (3) Amortization — — (34) (61) Reclassification — 2 — — Balance as of December 31 28 31 24 61
Disclosure of fair value measurement of liabilities	The following tables summarize financial assets and liabilities measured at fair value on a recurring basis or at amortized cost or cost as of December 31, 2020 and 2019. December 31, 2020 ($ millions) Level 1 Level 2 Level 3 Valued at amortized cost or cost Total Non-current financial assets Long-term financial investments measured at FVOCI — — 28 — 28 Long-term financial investments measured at FVPL — — 12 — 12 Long-term receivables from customers — — — 117 117 Deferred compensation assets (1) 137 — — — 137 Non-current minimum lease payments from finance lease agreements — — — 39 39 Long-term loans, advances, and security deposits — — — 22 22 Total non-current financial assets 137 — 40 178 355 Current financial assets Money market funds 625 — — — 625 Current portion of long-term financial investments measured at FVPL (2) — — 12 — 12 Current portion of long-term receivables from customers (2) — — — 107 107 Current portion of minimum lease payments from finance lease agreements (2) — — — 29 29 Other receivables, security deposits and current assets (2) — — — 88 88 VAT receivables (2) — — — 72 72 Derivative financial instruments (2) — 3 — — 3 Total current financial assets 625 3 12 296 936 Total financial assets at fair value and amortized cost or cost 762 3 52 474 1,291 Financial liabilities Contingent consideration liabilities — — (157) — (157) Non-current financial debt — — — (3,949) (3,949) Current financial debt — — — (162) (162) Derivative financial instruments — (7) — — (7) Total financial liabilities at fair value and amortized cost — (7) (157) (4,111) (4,275) (1) Recorded in Other non-current assets. (2) Recorded in Other current assets. December 31, 2019 ($ millions) Level 1 Level 2 Level 3 Valued at amortized cost or cost Total Non-current financial assets Long-term financial investments measured at FVOCI — — 31 — 31 Long-term financial investments measured at FVPL — — 28 — 28 Long-term receivables from customers — — — 136 136 Deferred compensation assets (1) 122 — — — 122 Non-current minimum lease payments from finance lease agreements — — — 78 78 Long-term loans, advances, and security deposits — — — 34 34 Total non-current financial assets 122 — 59 248 429 Current financial assets Money market funds 120 — — — 120 Current portion of long-term financial investments measured at FVPL (2) — — 33 — 33 Current portion of long-term receivables from customers (2) — — — 122 122 Current portion of minimum lease payments from finance lease agreements (2) — — — 46 46 Other receivables, security deposits and current assets (2) — — — 147 147 VAT receivables (2) — — — 64 64 Derivative financial instruments (2) — 1 — — 1 Total current financial assets 120 1 33 379 533 Total financial assets at fair value and amortized cost or cost 242 1 92 627 962 Financial liabilities Contingent consideration liabilities — — (243) — (243) Non-current financial debt — — — (3,218) (3,218) Current financial debt — — — (245) (245) Derivative financial instruments — (16) — — (16) Total financial liabilities at fair value and amortized cost — (16) (243) (3,463) (3,722) (1) Recorded in Other non-current assets. (2) Recorded in Other current assets Contingent consideration liabilities ($ millions) 2020 2019 Balance as of January 1 (243) (162) Additions — (135) Accretion for passage of time (17) (21) Adjustments for changes in assumptions 63 75 Payments 40 — Balance as of December 31 (157) (243)

Provisions and other non-curr_2

Provisions and other non-current liabilities (Tables)	12 Months Ended
	Dec. 31, 2020
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of provisions and other non-current liabilities	The below table provides details related to Provisions and other non-current liabilities as of December 31, 2020, and 2019. ($ millions) Note 2020 2019 Accrued liability for employee benefits: Defined benefit pension plans 23 339 291 Other long-term employee benefits and deferred compensation 152 140 Other post-employment benefits 23 332 423 Provisions for litigation and other legal matters — — Contingent consideration 18 142 208 Other non-current liabilities 95 106 Total provisions and other non-current liabilities 1,060 1,168
Disclosure of details of non-current product liabilities and other legal matter provisions	Litigation and other legal matters provision movements ($ millions) 2020 2019 2018 January 1 — 42 49 Additions to provisions 9 — 1 Cash payments (9) (40) (1) Releases of provisions — (2) (7) December 31 — — 42 Less current portion — — (42) Non-current provisions for litigation and other legal matters at December 31 — — —

Provisions and other current _2

Provisions and other current liabilities (Tables)	12 Months Ended
	Dec. 31, 2020
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of provisions and other current liabilities	The following table provides details related to Provisions and other current liabilities as of December 31, 2020 and 2019: ($ millions) Note 2020 2019 Taxes other than income taxes 110 81 Restructuring provisions 10 28 Accrued expenses for goods and services received but not invoiced 61 79 Accruals for royalties 11 10 Accruals for deductions from revenue 217 212 Accruals for compensation and benefits including social security 352 382 Deferred income 110 97 Provisions for litigation and other legal matters 19 — — Accrued share-based payments 9 10 Accrued interest on financial debts 19 19 Contingent consideration 18 15 35 Other payables 80 85 Total provisions and other current liabilities 994 1,038
Disclosure of movement of accruals for deductions from revenue	The following table shows the movement of accruals for deductions from revenue: ($ millions) 2020 2019 2018 January 1 212 194 213 Additions 540 662 603 Payments/utilizations (537) (646) (613) Changes in offset against gross trade receivables (2) 1 2 Currency translation effects 4 1 (11) December 31 217 212 194
Disclosure of movement of restructuring provisions	The following table shows the movement of restructuring provisions: ($ millions) 2020 2019 2018 January 1 28 8 3 Additions 22 32 13 Cash payments (40) (10) (7) Releases — (2) (2) Currency translation effects — — 1 December 31 10 28 8

Consolidated statement of cas_3

Consolidated statement of cash flows - additional details (Tables)	12 Months Ended
	Dec. 31, 2020
Cash Flow Statement [Abstract]
Disclosure of detailed information about cash flow statement line items	($ millions) 2020 2019 2018 Property, plant & equipment 299 275 241 Right-of-use assets 79 66 — Intangible assets 1,245 1,084 1,397 Financial assets 5 31 (16) Other non-current assets (2) — — Total 1,626 1,456 1,622
Disclosure of detailed information of change in net current assets and other operating cash flow items	($ millions) 2020 2019 2018 (Increase) in inventories (159) (108) (150) Decrease/(increase) in trade receivables 43 (115) 53 (Decrease)/increase in trade payables (21) 84 44 Net change in other current assets 127 (26) 83 Net change in other current liabilities (35) 117 50 Total (45) (48) 80
Disclosure of detailed information of cash flows arising from acquisitions	($ millions) 2020 2019 2018 Net assets recognized as a result of business combinations — (418) (286) Payables contingent consideration — 135 102 Other payments — — (55) Cash flows — (283) (239)
Disclosure of reconciliation of liabilities arising from financing activities	Financial Liabilities ($ millions) Non-current financial debts Current financial debts Non-current lease liabilities Current lease liabilities January 1, 2020 3,218 261 280 61 Proceeds from non-current financial debts, net of issuance costs 744 — New leases 96 11 Change in current financial debts — (139) Amortization of discounts on financial debts 1 — Payments of lease liabilities, net — (69) Interest payments for amounts included in lease liabilities classified as cash flows from operating activities — (12) Changes in fair values and other non-cash changes, net 4 (9) (2) 8 Currency translation effects 37 1 10 2 Reclassification from non-current to current (55) 55 (69) 69 December 31, 2020 3,949 169 315 70 Financial Assets Financial Liabilities ($ millions) Other financial receivables from former parent Non-current financial debts Current financial debts Other financial liabilities to former parent Non-current lease liabilities Current lease liabilities January 1, 2019 (39) — 47 67 89 — Proceeds from non-current financial debts, net of issuance costs 3,724 Repayment of non-current financial debts (509) Proceeds from Bridge Facility, net of issuance costs 1,495 Repayment of Bridge Facility (1,500) Change in current financial debts 202 Impact of adoption of IFRS 16 Leases and new leases 248 54 Payments of lease liabilities, net — (52) Interest payments for amounts included in lease liabilities classified as cash flows from operating activities — (5) Changes in fair values and other non-cash changes, net 2 20 (2) 8 Change in other financial receivables from former parent 39 Change in other financial liabilities to former parent (67) Currency translation effects 1 (3) 1 — Reclassifications from non-current to current (56) 56 December 31, 2019 — 3,218 261 — 280 61

Acquisitions of businesses (Tab

Acquisitions of businesses (Tables)	12 Months Ended
	Dec. 31, 2020
Business Combinations1 [Abstract]
Disclosure of fair value of assets and liabilities arising from acquisitions	($ millions) 2020 2019 2018 Property, plant & equipment — 1 1 Currently marketed products — — 346 Acquired research & development — 505 — Deferred tax assets — 28 12 Inventories — — 3 Trade receivables and other current assets — — 2 Cash and cash equivalents — 6 5 Deferred tax liabilities — (121) (78) Trade payables and other liabilities — (1) (4) Net identifiable assets acquired — 418 287 Acquired liquidity — (6) (5) Goodwill — 6 4 Net assets recognized as a result of business combinations — 418 286

Post-employment benefits for _2

Post-employment benefits for associates (Tables)	12 Months Ended
	Dec. 31, 2020
Employee Benefits [Abstract]
Summary of funded and unfunded Defined Benefit Obligations and Reconciliation of net liability	The following tables summarize the funded and unfunded DBO for pension and other post-employment benefit plans of Alcon associates at December 31, 2020 and 2019: Pension plans Other post-employment ($ millions) 2020 2019 2020 2019 Benefit obligation at January 1 723 662 423 385 Current service cost 31 22 14 8 Interest cost 12 13 15 15 Past service costs and settlements 9 2 (165) — Administrative expenses 1 1 — — Remeasurement losses arising from changes in financial assumptions 38 71 92 52 Remeasurement losses/(gains) arising from changes in demographic assumptions 2 6 (4) (1) Remeasurement (gains) arising from experience-related changes (13) (5) (27) (20) Currency translation effects 44 1 — — Benefit payments (36) (15) (25) (16) Contributions of associates 6 5 9 — Effect of acquisitions, divestments or transfers — (40) — — Benefit obligation at December 31 817 723 332 423 Fair value of plan assets at January 1 451 424 — 40 Interest income 7 8 — 1 Return on plan assets excluding interest income 32 36 — 3 Currency translation effects 24 7 — — Employer contributions 25 21 16 (28) Contributions of associates 6 5 9 — Settlements (2) — — — Benefit payments (36) (15) (25) (16) Effect of acquisitions, divestments or transfers 12 (35) — — Fair value of plan assets at December 31 519 451 — — Funded status (298) (272) (332) (423) Limitation on recognition of fund surplus at January 1 (6) (4) Change in limitation on recognition of fund surplus (including exchange rate differences) (11) (2) Limitation on recognition of fund surplus at December 31 (17) (6) Net liability in the balance sheet at December 31 (315) (278) (332) (423) The reconciliation of the net liability from January 1 to December 31 is as follows: Pension plans Other post- ($ millions) 2020 2019 2020 2019 Net liability at January 1 (278) (242) (423) (345) Current service cost (31) (22) (14) (8) Net interest expense (5) (5) (15) (14) Administrative expenses (1) (1) — — Past service costs and settlements (11) (2) 165 — Remeasurements 5 (36) (61) (28) Currency translation effects (20) 6 — — Employer contributions 25 21 16 (28) Effect of acquisitions, divestments or transfers 12 5 — — Change in limitation on recognition of fund surplus (11) (2) — — Net liability at December 31 (315) (278) (332) (423) Amounts recognized in the balance sheet Prepaid benefit cost 24 13 — — Accrued benefit liability (339) (291) (332) (423)
Breakdown of DBO for pension plans by geography and type of member	The following tables provide detail of the DBO for pension plans by geography and type of member and of plan assets based on the geographical locations in which they are held: 2020 ($ millions) Switzerland United Germany United Rest of Total By type of member Active (251) (53) (76) — (125) (505) Deferred pensioners (12) (50) (32) (62) (17) (173) Pensioners (26) (35) (26) (42) (10) (139) Benefit obligation at December 31 (289) (138) (134) (104) (152) (817) Thereof: unfunded plans 51 30 — — 31 112 Thereof: unfunded portion of funded plans 84 14 115 — 14 227 Prepaid benefit costs and limitation on recognition of fund surplus — — — (23) (18) (41) Fair value of plan assets at December 31 154 94 19 127 125 519 Funded status (135) (44) (115) 23 (27) (298) 2019 ($ millions) Switzerland United Germany United Rest of Total By type of member Active (216) (40) (61) — (123) (440) Deferred pensioners (12) (46) (27) (54) (12) (151) Pensioners (16) (41) (21) (44) (10) (132) Benefit obligation at December 31 (244) (127) (109) (98) (145) (723) Thereof: unfunded plans 47 29 — — 23 99 Thereof: unfunded portion of funded plans 65 18 92 — 17 192 Prepaid benefit costs and limitation on recognition of fund surplus — — — (11) (8) (19) Fair value of plan assets at December 31 132 80 17 109 113 451 Funded status (112) (47) (92) 11 (32) (272)
Defined benefit plans assumptions	The following table shows the principal weighted average actuarial assumptions used for calculating defined benefit plans and other post-employment benefits of Alcon associates: Pension plans Other post-employment 2020 2019 2020 2019 Discount rate 1.2 % 1.7 % 2.3 % 3.3 % Expected rate of pension increase 1.1 % 1.2 % Expected rate of salary increase 2.4 % 3.3 % Interest on savings account 1.0 % 1.0 % Current average life expectancy for a 65-year-old male (in years) 20 21 20 21 Current average life expectancy for a 65-year-old female (in years) 23 24 22 23 The following table shows additional details related to the weighted average discount rates for the principal plan for each significant country: Pension plans Other post-employment 2020 2019 2020 2019 Switzerland 0.1 % 0.3 % United States 2.4 % 3.1 % 2.3 % 3.3 % Germany 0.8 % 1.1 % United Kingdom 1.3 % 2.0 % 2020 2019 2018 Healthcare cost trend rate assumed for next year 6.2 % 6.5 % 7.0 % Rate to which the cost trend rate is assumed to decline 4.5 % 4.5 % 4.5 % Year that the rate reaches the ultimate trend rate 2028 2028 2028
Disclosure of sensitivity analysis for actuarial assumptions	The following table shows the sensitivity of the defined benefit pension and other post-employment benefit obligations to the principal actuarial assumptions as of December 31, 2020: ($ millions) Change in 2020 year-end 25 basis point increase in discount rate (42) 25 basis point decrease in discount rate 46 1 year increase in life expectancy 31 25 basis point increase in rate of pension increase 15 25 basis point decrease in rate of pension increase (1) (7) 25 basis point increase of interest on savings account 4 25 basis point decrease of interest on savings account (3) 25 basis point increase in rate of salary increase 6 25 basis point decrease in rate of salary increase (4)
Fair value of plan assets and asset allocation	The following table shows the weighted average plan asset allocation of funded defined benefit pension plans at December 31, 2020, and 2019: Pension plans (as a percentage) Long-term Long-term 2020 2019 Equity securities 15 40 31 32 Debt securities 20 60 46 42 Real estate 5 20 7 7 Alternative investments 0 20 10 15 Cash and other investments 0 15 6 4 Total 100 100
Schedule of expected future cash flows for benefit plans	The following table summarizes expected future cash flows for pension and other post-employment benefit plans as of December 31, 2020: ($ millions) Pension plans Other Expected employer contributions to funded plans 2021 (estimated) 11 — Expected future benefit payments 2021 44 19 2022 26 21 2023 28 22 2024 32 23 2025 32 23 2026-2030 185 110

Equity-based compensation (Tabl

Equity-based compensation (Tables)	12 Months Ended
	Dec. 31, 2020
Share-Based Payment Arrangements [Abstract]
Disclosure of number and weighted average exercise prices of other equity instruments	The below table summarizes unvested share movements for all Alcon equity-based incentive plans through December 31, 2020 and 2019: 2020 2019 Number of Weighted average Fair value at grant date in $ millions Number of Weighted average Fair value at grant date in $ millions Unvested shares at January 1/Replacement awards issued at Spin-off (1) 4,742 51.20 243 4,222 n/a 212 Granted Restricted awards 1,668 60.19 100 625 56.10 35 Performance awards 457 62.03 28 117 58.00 7 Vested (1) (1,149) n/a (58) (108) n/a (5) Forfeited (1) (301) n/a (16) (114) n/a (6) Unvested shares at December 31 5,417 54.90 297 4,742 51.20 243 (1) Fair value of replacement awards granted at Spin-off and associated subsequent vesting and forfeitures based on estimated fair value per share at the time of Spin-off.
Summary of shares authorized	The below table summarizes the number of shares authorized under the plans as of December 31, 2020: (thousands) Authorized shares Long-term Incentive Plan 20,000 Deferred Bonus Stock Plan 1,500 Swiss Employee Share Ownership Plan 475 Other share savings plans 275 Total 22,250

Related parties transactions (T

Related parties transactions (Tables)	12 Months Ended
	Dec. 31, 2020
Related Party [Abstract]
Disclosure of transactions between related parties	The following table summarizes compensation information for key management personnel (7 members for all years presented): ($ millions) 2020 2019 2018 Cash and other compensation 12.8 12.5 10.3 Post-employment benefits 1.1 0.9 0.8 Equity-based compensation 9.2 10.7 11.3 Total 23.1 24.1 22.4 The following table summarizes amounts for the years ended December 31, 2019 and 2018: ($ millions) 2019 (1) 2018 Sales to former parent — 4 Contract manufacturing revenues from former parent 47 — Purchases from former parent 19 4 (1) Activity presented strictly relates to the period during which Novartis was a related party (up to April 9, 2019).

Commitments and contingencies (

Commitments and contingencies (Tables)	12 Months Ended
	Dec. 31, 2020
Other Provisions, Contingent Liabilities And Contingent Assets [Abstract]
Summary of commitments to make payments under long-term research agreements	As of December 31, 2020, the commitments to make payments under those agreements, and their estimated timing, were as follows: ($ millions) 2020 2021 26 2022 5 2023 1 2024 1 2025 — Thereafter 47 Total 80

Alcon subsidiaries (Tables)

Alcon subsidiaries (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure Of Separate Financial Statements [Abstract]
Disclosure of details of subsidiaries	The following table lists the subsidiaries of Alcon Inc. with Total assets or Net sales to third parties in excess of $5 million included in the Consolidated Financial Statements at and for the year ended December 31, 2020, respectively. The equity interest percentage shown in the table represents Alcon's share in voting rights in those entities. Unless otherwise stated, each entity has share capital consisting of equity held directly by the Company or another of its consolidated subsidiaries. Country of organization/Entity name Place of business Equity Argentina Alcon Laboratorios Argentina S.A. Buenos Aires 100 % Australia Alcon Laboratories (Australia) Pty Ltd Frenchs Forest, NSW 100 % Austria Alcon Ophthalmika GmbH Wein 100 % Belgium Alcon Laboratories Belgium BVBA Puurs 100 % N.V. Alcon S.A. Vilvoorde 100 % Brazil Alcon Brasil Cuidados com a Saúde Ltda. São Paulo 100 % Canada Alcon Canada Inc. Mississauga, Ontario 100 % Chile Alcon Laboratorios Chile Ltd. Santiago de Chile 100 % China Alcon (China) Ophthalmic Product Co., Ltd. Beijing 100 % Alcon Hong Kong Limited Hong Kong 100 % Colombia Laboratorios Alcon de Colombia S.A. Santafé de Bogotá 100 % Czech Republic Alcon Pharmaceuticals (Czech Republic) s.r.o. Prague 100 % Denmark Alcon Nordic A/S Copenhagen 100 % Ecuador AlconLab Ecuador S.A. Quito 100 % France Laboratoires Alcon S.A.S. Rueil-Malmaison 100 % Germany Alcon Deutschland GmbH Freiburg im Breisgau 100 % CIBA Vision GmbH Grosswallstadt 100 % WaveLight GmbH Erlangen 100 % Greece Alcon Laboratories Hellas- Single Member Commercial and Industrial S.A.C.I. Maroussi, Athens 100 % Hungary Alcon Hungary Pharmaceuticals Trading Limited Liability Company Budapest 100 % India Alcon Laboratories (India) Private Limited Bangalore 100 % Indonesia PT. CIBA Vision Batam Batam 100 % Ireland Alcon Laboratories Ireland Limited Cork City 100 % Israel Optonol Ltd. Neve-Ilan 100 % Italy Alcon Italia S.p.A. Milano 100 % Japan Alcon Japan Ltd. Tokyo 100 % Country of organization/Entity name Place of business Equity Malaysia Alcon Laboratories (Malaysia) Sdn. Bhd. Petaling Jaya 100 % CIBA Vision Johor Sdn. Bhd. Kuala Lumpur 100 % Mexico Alcon Laboratorios, S.A. de C.V. Ciudad de Mexico 100 % Netherlands Alcon Nederland B.V. Arnhem 100 % New Zealand Alcon Laboratories (New Zealand) Ltd. Auckland 100 % Panama Alcon Centroamerica S.A. Panama City 100 % Peru Alcon Pharmaceutical del Peru S.A. Lima 100 % Philippines Alcon Laboratories (Philippines), Inc. Manila 100 % Poland Alcon Polska Sp. z o.o. Warszawa 100 % Portugal Alcon Portugal-Produtos e Equipamentos Oftalmológicos Lda. Porto Salvo 100 % Puerto Rico Alcon (Puerto Rico), Inc. Cataño, PR 100 % Romania Alcon Romania S.R.L. Bucharest 100 % Russian Federation Alcon Farmacevtika LLC Moscow 100 % Singapore Alcon Pte Ltd Singapore 100 % Alcon Singapore Manufacturing Pte Ltd Singapore 100 % CIBA Vision Asian Manufacturing and Logistics Pte Ltd. Singapore 100 % South Africa Alcon Laboratories (South Africa) (Pty) Ltd. Midrand 100 % South Korea Alcon Korea Ltd. Seoul 100 % Spain Alcon Healthcare S.A. Barcelona 100 % Switzerland Alcon Grieshaber AG Schaffhausen 100 % Alcon Management SA Vernier 100 % Alcon Pharmaceuticals Ltd. Fribourg 100 % Alcon Services AG Fribourg 100 % Alcon Switzerland SA Zug 100 % Thailand Alcon Laboratories (Thailand) Limited Bangkok 100 % Turkey Alcon Laboratuvarlari Ticaret A.S. Istanbul 100 % Ukraine Alcon Ukraine LLC Kiev 100 % United Kingdom Alcon Eye Care UK Limited Frimley/Camberley 100 % United States of America Alcon Finance Corporation Fort Worth, TX 100 % Alcon Laboratories, Inc. Fort Worth, TX 100 % Alcon RefractiveHorizons, LLC Fort Worth, TX 100 % Alcon Research, LLC Fort Worth, TX 100 % Country of organization/Entity name Place of business Equity Alcon Vision, LLC Fort Worth, TX 100 % CIBA Vision, LLC Fort Worth, TX 100 % WaveLight, Inc. Fort Worth, TX 100 % ClarVista Medical, Inc. Fort Worth, TX 100 % PowerVision, Inc. Fort Worth, TX 100 % Tear Film Innovations, Inc. Fort Worth, TX 100 % TrueVision Systems, Inc. Fort Worth, TX 100 % Alcon LenSx, Inc. Fort Worth, TX 100 % During the year ended December 31, 2020, the below principal Novartis legal entity contained assets, liabilities and results of operations attributable to the Alcon business with Total assets or Net sales to third parties in excess of $5 million included in the Consolidated Financial Statements. Mexico Novartis Farmacéutica, S.A. de C.V.

Description of business (Detail

Description of business (Details) $ in Millions	Dec. 31, 2020USD ($)segment	Apr. 09, 2019
Corporate Information And Statement Of IFRS Compliance [Abstract]
Number of reporting segments | segment	2
Shares received in spin-off		0.2
Total asset and net sales threshold | $	$ 5

Selected accounting policies -

Selected accounting policies - Schedule of useful lives for property, plant, and equipment (Details)	12 Months Ended
	Dec. 31, 2020
Bottom of range [member] | Buildings and improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful life	10 years
Bottom of range [member] | Machinery and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful life	5 years
Bottom of range [member] | Furniture and vehicles [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful life	5 years
Bottom of range [member] | Computer equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful life	3 years
Top of range [member] | Buildings and improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful life	40 years
Top of range [member] | Machinery and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful life	20 years
Top of range [member] | Furniture and vehicles [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful life	10 years
Top of range [member] | Computer equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful life	7 years

Selected accounting policies _2

Selected accounting policies - Schedule of useful lives of intangible assets (Details)	6 Months Ended		12 Months Ended
	Dec. 31, 2019	Jun. 30, 2019	Dec. 31, 2020
Currently marketed products [member] | Bottom of range [member]
Disclosure of detailed information about intangible assets [line items]
Finite-lived intangible asset, useful life			5 years
Currently marketed products [member] | Top of range [member]
Disclosure of detailed information about intangible assets [line items]
Finite-lived intangible asset, useful life			20 years
Marketing know-how [member]
Disclosure of detailed information about intangible assets [line items]
Finite-lived intangible asset, useful life			25 years
Technologies [member] | Bottom of range [member]
Disclosure of detailed information about intangible assets [line items]
Finite-lived intangible asset, useful life			10 years
Technologies [member] | Top of range [member]
Disclosure of detailed information about intangible assets [line items]
Finite-lived intangible asset, useful life			20 years
Other intangible assets (including software) [member] | Bottom of range [member]
Disclosure of detailed information about intangible assets [line items]
Finite-lived intangible asset, useful life	3 years	3 years	3 years
Other intangible assets (including software) [member] | Top of range [member]
Disclosure of detailed information about intangible assets [line items]
Finite-lived intangible asset, useful life	10 years	7 years	10 years

Selected accounting policies _3

Selected accounting policies - Additional information (Details) - USD ($) $ in Millions	Jul. 01, 2019	Dec. 31, 2019	Jun. 30, 2019	Dec. 31, 2020
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Cash flow projection period				5 years
Technology-based intangible asset, SAP ERP [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Finite-lived intangible asset, useful life	10 years		7 years
Amortisation decrease due to change in useful life		$ 5		$ 10
Amortisation decrease due to change in useful life, annual amount				$ 10
Bottom of range [member] | Other intangible assets (including software) [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Finite-lived intangible asset, useful life		3 years	3 years	3 years
Top of range [member] | Other intangible assets (including software) [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Finite-lived intangible asset, useful life		10 years	7 years	10 years

Significant transactions (Detai

Significant transactions (Details) - USD ($)	May 27, 2020	Apr. 02, 2019	Mar. 13, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Sep. 23, 2019	Apr. 09, 2019	Dec. 19, 2018	Dec. 17, 2018
Disclosure of detailed information about business combination [line items]
Proceeds from borrowings	$ 750,000,000
Borrowings, interest rate	2.60%
Financial debts				$ 4,118,000,000	$ 3,479,000,000			$ 3,500,000,000
Cash paid for intercompany transactions related to spin-off		$ 3,100,000,000
Net assets								$ 20,000,000,000
Net identifiable assets acquired				0	418,000,000	$ 287,000,000
Acquired research & development				0	505,000,000	0
Currently marketed products				0	0	346,000,000
Goodwill				0	6,000,000	4,000,000
Consideration paid (received)				0	283,000,000	239,000,000
Cash and cash equivalents				$ 0	$ 6,000,000	$ 5,000,000
PowerVision, Inc. [Member]
Disclosure of detailed information about business combination [line items]
Percentage of voting equity interests acquired			100.00%
Consideration transferred, acquisition-date fair value			$ 424,000,000
Cash transferred			289,000,000
Contingent liabilities recognised as of acquisition date			135,000,000
Net identifiable assets acquired			418,000,000
Acquired research & development			505,000,000
Net deferred tax liabilities recognised			93,000,000
Other net assets recognised as of acquisition date			6,000,000
Goodwill			6,000,000
Consideration paid (received)			$ 283,000,000
TrueVision Systems, Inc. [Member]
Disclosure of detailed information about business combination [line items]
Percentage of voting equity interests acquired									100.00%
Consideration transferred, acquisition-date fair value									$ 146,000,000
Cash transferred									110,000,000
Contingent liabilities recognised as of acquisition date									36,000,000
Net identifiable assets acquired									144,000,000
Currently marketed products									172,000,000
Net deferred tax liabilities recognised									29,000,000
Other net assets recognised as of acquisition date									1,000,000
Goodwill									$ 2,000,000
Tear Film Innovations, Inc. [Member]
Disclosure of detailed information about business combination [line items]
Percentage of voting equity interests acquired										100.00%
Consideration transferred, acquisition-date fair value										$ 145,000,000
Cash transferred										79,000,000
Contingent liabilities recognised as of acquisition date										66,000,000
Net identifiable assets acquired										143,000,000
Currently marketed products										174,000,000
Net deferred tax liabilities recognised										37,000,000
Other net assets recognised as of acquisition date										1,000,000
Goodwill										2,000,000
Cash and cash equivalents										$ 5,000,000
Senior notes due 2026 [member]
Disclosure of detailed information about business combination [line items]
Borrowings, interest rate							2.75%
Notional amount							$ 500,000,000
Senior notes due 2029 [member]
Disclosure of detailed information about business combination [line items]
Borrowings, interest rate							3.00%
Notional amount							$ 1,000,000,000
Senior notes due 2049 [member]
Disclosure of detailed information about business combination [line items]
Borrowings, interest rate							3.80%
Notional amount							$ 500,000,000
Bridge and other term loans [member]
Disclosure of detailed information about business combination [line items]
Proceeds from borrowings		$ 3,200,000,000
Bridge and Term Loans
Disclosure of detailed information about business combination [line items]
Notional amount							$ 2,000,000,000

Segment Information - Narrative

Segment Information - Narrative (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2020segment
Disclosure of operating segments [line items]
Number of reporting segments | segment			2
Surgical [member]
Disclosure of operating segments [line items]
Segment contribution, increase (decrease)	$ 34	$ 33
Vision Care [member]
Disclosure of operating segments [line items]
Segment contribution, increase (decrease)	$ 17	$ 6

Segment Information - Combined

Segment Information - Combined income statements (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of operating segments [line items]
Net sales to third parties	$ 6,763,000,000	$ 7,362,000,000	$ 7,149,000,000
Sales to former parent		0	4,000,000
Other revenues	70,000,000	146,000,000	0
Net sales and other revenues	6,833,000,000	7,508,000,000	7,153,000,000
Segment contribution	1,091,000,000	1,537,000,000	1,446,000,000
Amortization of intangible assets	(1,078,000,000)	(1,084,000,000)	(1,019,000,000)
Impairment charges on intangible assets	(167,000,000)	0	(378,000,000)
General & administration (corporate)	(232,000,000)	(216,000,000)	(206,000,000)
Separation costs	(217,000,000)	(237,000,000)	0
Spin readiness costs	0	(72,000,000)	(32,000,000)
Transformation costs	(49,000,000)	(52,000,000)	0
Payables contingent consideration	(63,000,000)	(75,000,000)	(62,000,000)
Past service costs for post-employment benefit plan amendments	154,000,000	(2,000,000)	(1,000,000)
Other	(47,000,000)	(136,000,000)	(120,000,000)
Operating (loss)	(482,000,000)	(187,000,000)	(248,000,000)
Interest expense	(124,000,000)	(113,000,000)	(24,000,000)
Other financial income & expense	(29,000,000)	(32,000,000)	(28,000,000)
(Loss) before taxes	(635,000,000)	(332,000,000)	(300,000,000)
Depreciation of property, plant & equipment	(293,000,000)	(267,000,000)	(239,000,000)
Depreciation of right-of-use assets	(79,000,000)	(66,000,000)	0
Impairment charges on property, plant & equipment, net	(6,000,000)	(8,000,000)	(2,000,000)
Equity-based compensation	(113,000,000)	(114,000,000)	(93,000,000)
Contingent Consideration Asset (Liability), Fair Value Adjustment	63,000,000	75,000,000	62,000,000
Unallocated amounts [member]
Disclosure of operating segments [line items]
Depreciation of property, plant & equipment	0	0	0
Depreciation of right-of-use assets	0	0	0
Impairment charges on property, plant & equipment, net	0	0	0
Equity-based compensation	(13,000,000)	(15,000,000)	(12,000,000)
Surgical [member]
Disclosure of operating segments [line items]
Net sales to third parties	3,710,000,000	4,174,000,000	3,999,000,000
Sales to former parent		0	2,000,000
Other revenues	0	0	0
Net sales and other revenues	3,710,000,000	4,174,000,000	4,001,000,000
Segment contribution	672,000,000	957,000,000	846,000,000
Impairment charges on intangible assets	(66,000,000)	0	(378,000,000)
Surgical [member] | Operating segments [member]
Disclosure of operating segments [line items]
Depreciation of property, plant & equipment	(122,000,000)	(112,000,000)	(114,000,000)
Depreciation of right-of-use assets	(47,000,000)	(42,000,000)	0
Impairment charges on property, plant & equipment, net	(6,000,000)	(3,000,000)	(1,000,000)
Equity-based compensation	(55,000,000)	(55,000,000)	(45,000,000)
Vision Care [member]
Disclosure of operating segments [line items]
Net sales to third parties	3,053,000,000	3,188,000,000	3,150,000,000
Sales to former parent		0	2,000,000
Other revenues	70,000,000	146,000,000	0
Net sales and other revenues	3,123,000,000	3,334,000,000	3,152,000,000
Segment contribution	419,000,000	580,000,000	600,000,000
Impairment charges on intangible assets	(101,000,000)	0	0
Vision Care [member] | Operating segments [member]
Disclosure of operating segments [line items]
Depreciation of property, plant & equipment	(171,000,000)	(155,000,000)	(125,000,000)
Depreciation of right-of-use assets	(32,000,000)	(24,000,000)	0
Impairment charges on property, plant & equipment, net	0	(5,000,000)	(1,000,000)
Equity-based compensation	$ (45,000,000)	$ (44,000,000)	$ (36,000,000)

Segment Information - Net sales

Segment Information - Net sales by business franchise (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of products and services [line items]
Net sales	$ 6,763	$ 7,362	$ 7,149
Surgical [member]
Disclosure of products and services [line items]
Net sales	3,710	4,174	3,999
Surgical [member] | Implantables [Member]
Disclosure of products and services [line items]
Net sales	1,126	1,210	1,136
Surgical [member] | Consumables [Member]
Disclosure of products and services [line items]
Net sales	1,952	2,304	2,227
Surgical [member] | Equipment & other [Member]
Disclosure of products and services [line items]
Net sales	632	660	636
Vision Care [member]
Disclosure of products and services [line items]
Net sales	3,053	3,188	3,150
Vision Care [member] | Contact lenses [Member]
Disclosure of products and services [line items]
Net sales	1,838	1,969	1,928
Vision Care [member] | Ocular health [Member]
Disclosure of products and services [line items]
Net sales	$ 1,215	$ 1,219	$ 1,222

Segment Information - Net sal_2

Segment Information - Net sales by region (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of geographical areas [line items]
Net sales to third parties	$ 6,763	$ 7,362	$ 7,149
Percentage of entity's revenue	100.00%	100.00%	100.00%
Total of selected non-current asset	$ 21,785	$ 22,573
Percentage of entity's non-current asset	100.00%	100.00%
Foreign countries [member] | United States [member]
Disclosure of geographical areas [line items]
Net sales to third parties	$ 2,975	$ 3,055	$ 2,942
Percentage of entity's revenue	44.00%	41.00%	41.00%
Total of selected non-current asset	$ 10,309	$ 10,559
Percentage of entity's non-current asset	47.00%	47.00%
Foreign countries [member] | Japan [member]
Disclosure of geographical areas [line items]
Net sales to third parties	$ 650	$ 656	$ 593
Percentage of entity's revenue	10.00%	9.00%	8.00%
Total of selected non-current asset	$ 63	$ 66
Percentage of entity's non-current asset	0.00%	0.00%
Foreign countries [member] | China [member]
Disclosure of geographical areas [line items]
Net sales to third parties	$ 383	$ 377	$ 341
Percentage of entity's revenue	6.00%	5.00%	5.00%
Total of selected non-current asset	$ 16	$ 18
Percentage of entity's non-current asset	0.00%	0.00%
Foreign countries [member] | Other [member]
Disclosure of geographical areas [line items]
Net sales to third parties	$ 2,700	$ 3,218	$ 3,216
Percentage of entity's revenue	40.00%	44.00%	45.00%
Total of selected non-current asset	$ 1,660	$ 1,444
Percentage of entity's non-current asset	8.00%	6.00%
International [member]
Disclosure of geographical areas [line items]
Net sales to third parties	$ 3,788	$ 4,307	$ 4,207
Percentage of entity's revenue	56.00%	59.00%	59.00%
Total of selected non-current asset	$ 11,476	$ 12,014
Percentage of entity's non-current asset	53.00%	53.00%
Country of domicile [member] | Switzerland [member]
Disclosure of geographical areas [line items]
Net sales to third parties	$ 55	$ 56	$ 57
Percentage of entity's revenue	1.00%	1.00%	1.00%
Total of selected non-current asset	$ 9,737	$ 10,486
Percentage of entity's non-current asset	45.00%	46.00%

Interest expense and other fi_3

Interest expense and other financial income & expense - Interest expense (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Analysis of income and expense [abstract]
Interest expense on financial debts	$ (94)	$ (81)	$ (10)
Interest expense from discounting long-term liabilities	(17)	(21)	(9)
Interest expense on lease liabilities	(13)	(11)	(5)
Total interest expense	$ (124)	$ (113)	$ (24)

Interest expense and other fi_4

Interest expense and other financial income & expense - Other financial income & expense (Details) - USD ($) $ in Millions	Sep. 23, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Analysis of income and expense [abstract]
Interest income		$ 6	$ 8	$ 2
Loss on extinguishment of financial debt	$ (4)	0	(4)	0
Other financial expense		(9)	(18)	(3)
Monetary loss from hyperinflation accounting		(4)	(2)	(1)
Currency result, net		(22)	(16)	(26)
Total other financial income & expense		$ (29)	$ (32)	$ (28)

Taxes - (Loss) before taxes (De

Taxes - (Loss) before taxes (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
(Loss) before taxes	$ (635)	$ (332)	$ (300)
Country of domicile [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
(Loss) before taxes	(585)	(274)	(227)
Foreign countries [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
(Loss) before taxes	$ (50)	$ (58)	$ (73)

Taxes - Current and deferred in

Taxes - Current and deferred income tax expense (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Current income tax expense	$ (119)	$ (202)	$ (234)
Deferred tax income/(expense)	223	(122)	307
Total income tax income/(expense)	104	(324)	73
Country of domicile [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Current income tax expense	(14)	(34)	(77)
Deferred tax income/(expense)	96	(246)	78
Foreign countries [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Current income tax expense	(105)	(168)	(157)
Deferred tax income/(expense)	$ 127	$ 124	$ 229

Taxes - Analysis of tax rate (D

Taxes - Analysis of tax rate (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]
Applicable tax rate	$ 98	$ 39	$ 82
Effect of disallowed expenditures	(20)	(23)	(26)
Effect of equity-based compensation	(5)	(1)	(2)
Effect of income taxed at reduced rates	4	2	2
Effect of tax credits and allowances	9	7	13
Effect of adjustments to contingent consideration and other liabilities	17	11	11
Effect of option payments	(6)	(12)	(17)
Tax effect from change in tax rate	10	(342)	(14)
Effect of changes in uncertain tax positions	(8)	10	(33)
Effect of other items	(10)	(2)	(4)
Tax effect of prior year items	(15)	13	(61)
Total income tax income/(expense)	$ 104	$ (324)	$ 73
Reconciliation of average effective tax rate and applicable tax rate [abstract]
Applicable tax rate	15.40%	11.70%	27.30%
Effect of disallowed expenditures	(3.10%)	(6.90%)	(8.70%)
Effect of equity-based compensation	(0.80%)	(0.30%)	(0.70%)
Effect of income taxed at reduced rates	0.60%	0.60%	0.70%
Effect of tax credits and allowances	1.40%	2.10%	4.30%
Effect of adjustments to contingent consideration and other liabilities	2.70%	3.30%	3.70%
Effect of option payments	(0.90%)	(3.60%)	(5.70%)
Effect of tax rate changes	1.60%	(103.00%)	(4.70%)
Effect of changes in uncertain tax positions	(1.30%)	3.00%	(11.00%)
Effect of other items	(1.60%)	(0.60%)	(1.20%)
Effect of prior year items	2.40%	(3.90%)	20.30%
Effective tax rate	16.40%	(97.60%)	24.30%
Adjustments for current tax of prior periods	$ 15	$ 13	$ (61)
Switzerland [member]
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]
Effect of tax rate change on current and deferred tax assets and liabilities from US tax reform		304
United States [member]
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]
Effect of tax rate change on current and deferred tax assets and liabilities from US tax reform		$ 31

Share capital and earnings_(l_2

Share capital and earnings/(loss) per share (Details) SFr / shares in Units, SFr in Thousands, shares in Millions	Nov. 10, 2020CHF (SFr)shares	Nov. 19, 2019CHF (SFr)shares	Apr. 09, 2019shares	Dec. 31, 2019USD ($)shares	Dec. 31, 2020USD ($)shares		Dec. 31, 2019USD ($)shares	Dec. 31, 2018shares	[1]	Dec. 31, 2020USD ($)shares	Dec. 31, 2020CHF (SFr)SFr / sharesshares
Earnings per share [abstract]
Share capital				$ 20,000,000	$ 20,000,000		$ 20,000,000			$ 20,000,000	SFr 20,000
Number of shares issued (in shares)			488.7		499.7					499.7	499.7
Nominal value (in CHF per share) | SFr / shares											SFr 0.04
Share capital, increase (decrease) in authorized amount | SFr	SFr 320	SFr 120
Number of additional shares authorized (in shares)	8	3
Increase (decrease) in number of shares outstanding (in shares)				0.1	0.9
Number of shares outstanding (in shares)				488.3	489.2		488.3			489.2	489.2
Number of shares held in treasury (in shares)				3.4	10.5		3.4			10.5	10.5
Number of shares allowed to be used to fulfill future vesting (in shares)					10.5					10.5	10.5
Number of shares distributed in spin-off (in shares)			488.2
Dividends | $										$ 0
Weighted average number of shares outstanding - Basic (in shares)					489	[1]	488.2	488.2
Antidilutive securities excluded from computation (in shares)					2.8		1.9
[1]	For periods prior to the Spin-off, the denominator for basic and diluted (loss) per share was calculated using 488.2 million shares of common stock distributed in the Spin-off.

Property, plant and equipment_2

Property, plant and equipment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	$ 3,113
Depreciation charge	(293)	$ (267)	$ (239)
Impairment charge	(6)	(8)	(2)
Property, plant and equipment, ending balance	3,425	3,113
Commitments for purchases of property, plant & equipment	136	212
Gross carrying amount [member]
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	5,322	4,890
Additions	562	607
Impact of business combinations		1
Disposals and derecognitions	(122)	(179)
Transfers with former parent		(35)
Reclassifications for assets placed in service	0	0
Other reclassifications	0	(27)
Currency translation effects	155	(5)
Property, plant and equipment, ending balance	5,917	5,322	4,890
Gross carrying amount [member] | Changes in net current assets and other operating cash flow items [member]
Reconciliation of changes in property, plant and equipment [abstract]
Additions	83	56
Accumulated depreciation and amortisation [member]
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	(2,209)	(2,090)
Depreciation charge	(293)	(267)
Impairment charge	(6)	(8)
Disposals and derecognitions	74	165
Transfers with former parent		(17)
Other reclassifications	0	7
Currency translation effects	(58)	1
Property, plant and equipment, ending balance	(2,492)	(2,209)	(2,090)
Land [member]
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	33
Property, plant and equipment, ending balance	35	33
Land [member] | Gross carrying amount [member]
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	33	60
Additions	2
Other reclassifications		(27)
Property, plant and equipment, ending balance	35	33	60
Land [member] | Accumulated depreciation and amortisation [member]
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	0	(7)
Other reclassifications		7
Property, plant and equipment, ending balance		0	(7)
Buildings and improvements [member]
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	1,010
Property, plant and equipment, ending balance	1,168	1,010
Buildings and improvements [member] | Gross carrying amount [member]
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	1,628	1,527
Additions	7	11
Disposals and derecognitions	(7)	(17)
Transfers with former parent		(4)
Reclassifications for assets placed in service	215	104
Other reclassifications	11
Currency translation effects	30	(1)
Property, plant and equipment, ending balance	1,884	1,628	1,527
Buildings and improvements [member] | Accumulated depreciation and amortisation [member]
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	(618)	(558)
Depreciation charge	(80)	(73)
Disposals and derecognitions	4	14
Transfers with former parent		(2)
Other reclassifications	(7)
Currency translation effects	(15)	1
Property, plant and equipment, ending balance	(716)	(618)	(558)
Construction in progress [member]
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	747
Property, plant and equipment, ending balance	565	747
Construction in progress [member] | Gross carrying amount [member]
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	755	657
Additions	479	514
Disposals and derecognitions	(10)	(1)
Transfers with former parent		(2)
Reclassifications for assets placed in service	(705)	(417)
Currency translation effects	54
Property, plant and equipment, ending balance	573	755	657
Construction in progress [member] | Accumulated depreciation and amortisation [member]
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	(8)	(7)
Impairment charge		(1)
Property, plant and equipment, ending balance	(8)	(8)	(7)
Machinery and other equipment [member]
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	1,323
Property, plant and equipment, ending balance	1,657	1,323
Machinery and other equipment [member] | Gross carrying amount [member]
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	2,906	2,646
Additions	74	82
Impact of business combinations		1
Disposals and derecognitions	(105)	(161)
Transfers with former parent		(29)
Reclassifications for assets placed in service	490	313
Other reclassifications	(11)
Currency translation effects	71	(4)
Property, plant and equipment, ending balance	3,425	2,906	2,646
Machinery and other equipment [member] | Accumulated depreciation and amortisation [member]
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	(1,583)	(1,518)
Depreciation charge	(213)	(194)
Impairment charge	(6)	(7)
Disposals and derecognitions	70	151
Transfers with former parent		(15)
Other reclassifications	7
Currency translation effects	(43)
Property, plant and equipment, ending balance	$ (1,768)	$ (1,583)	$ (1,518)

Goodwill and intangible asset_2

Goodwill and intangible assets - Summary of movements of goodwill and intangible assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	$ 10,231,000,000
Amortization charge	1,078,000,000	$ 1,084,000,000	$ 1,019,000,000
Impairment charges on intangible assets	(167,000,000)	0	(378,000,000)
Intangible assets and goodwill at end of period	9,097,000,000	10,231,000,000
Gross carrying amount [member]
Reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	20,088,000,000	19,492,000,000
Impact of business combinations		505,000,000
Additions	120,000,000	132,000,000
Reclassifications		0
Disposals and derecognitions	(176,000,000)	(41,000,000)
Intangible assets and goodwill at end of period	20,032,000,000	20,088,000,000	19,492,000,000
Accumulated depreciation and amortisation [member]
Reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	(9,857,000,000)	(8,813,000,000)
Amortization charge	(1,078,000,000)	(1,084,000,000)
Disposals and derecognitions	167,000,000	40,000,000
Impairment charges on intangible assets	(167,000,000)
Intangible assets and goodwill at end of period	(10,935,000,000)	(9,857,000,000)	(8,813,000,000)
Goodwill [member]
Reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	8,905,000,000
Intangible assets and goodwill at end of period	8,905,000,000	8,905,000,000
Goodwill [member] | Gross carrying amount [member]
Reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	8,905,000,000	8,899,000,000
Impact of business combinations		6,000,000
Intangible assets and goodwill at end of period	8,905,000,000	8,905,000,000	8,899,000,000
Goodwill [member] | Accumulated depreciation and amortisation [member]
Reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	0	0
Intangible assets and goodwill at end of period	0	0	0
Alcon brand name [member]
Reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	2,980,000,000
Intangible assets and goodwill at end of period	2,980,000,000	2,980,000,000
Alcon brand name [member] | Gross carrying amount [member]
Reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	2,980,000,000	2,980,000,000
Intangible assets and goodwill at end of period	2,980,000,000	2,980,000,000	2,980,000,000
Alcon brand name [member] | Accumulated depreciation and amortisation [member]
Reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	0	0
Intangible assets and goodwill at end of period	0	0	0
Acquired research & development [member]
Reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	725,000,000
Intangible assets and goodwill at end of period	727,000,000	725,000,000
Acquired research & development [member] | Gross carrying amount [member]
Reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	728,000,000	249,000,000
Impact of business combinations		505,000,000
Additions	2,000,000	7,000,000
Reclassifications		(33,000,000)
Disposals and derecognitions	(3,000,000)
Intangible assets and goodwill at end of period	727,000,000	728,000,000	249,000,000
Acquired research & development [member] | Accumulated depreciation and amortisation [member]
Reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	(3,000,000)	(3,000,000)
Disposals and derecognitions	3,000,000
Impairment charges on intangible assets	0
Intangible assets and goodwill at end of period	0	(3,000,000)	(3,000,000)
Technologies [member]
Reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	677,000,000
Intangible assets and goodwill at end of period	170,000,000	677,000,000
Technologies [member] | Gross carrying amount [member]
Reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	5,369,000,000	5,369,000,000
Intangible assets and goodwill at end of period	5,369,000,000	5,369,000,000	5,369,000,000
Technologies [member] | Accumulated depreciation and amortisation [member]
Reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	(4,692,000,000)	(4,184,000,000)
Amortization charge	(507,000,000)	(508,000,000)
Intangible assets and goodwill at end of period	(5,199,000,000)	(4,692,000,000)	(4,184,000,000)
Currently marketed products [member]
Reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	1,598,000,000
Intangible assets and goodwill at end of period	1,243,000,000	1,598,000,000
Currently marketed products [member] | Gross carrying amount [member]
Reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	4,440,000,000	4,440,000,000
Additions	0
Intangible assets and goodwill at end of period	4,440,000,000	4,440,000,000	4,440,000,000
Currently marketed products [member] | Accumulated depreciation and amortisation [member]
Reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	(2,842,000,000)	(2,592,000,000)
Amortization charge	(249,000,000)	(250,000,000)
Impairment charges on intangible assets	(106,000,000)
Intangible assets and goodwill at end of period	(3,197,000,000)	(2,842,000,000)	(2,592,000,000)
Marketing know-how [member]
Reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	3,814,000,000
Intangible assets and goodwill at end of period	3,576,000,000	3,814,000,000
Marketing know-how [member] | Gross carrying amount [member]
Reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	5,960,000,000	5,960,000,000
Intangible assets and goodwill at end of period	5,960,000,000	5,960,000,000	5,960,000,000
Marketing know-how [member] | Accumulated depreciation and amortisation [member]
Reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	(2,146,000,000)	(1,906,000,000)
Amortization charge	(238,000,000)	(240,000,000)
Intangible assets and goodwill at end of period	(2,384,000,000)	(2,146,000,000)	(1,906,000,000)
Other intangible assets (including software) [member]
Reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	437,000,000
Intangible assets and goodwill at end of period	401,000,000	437,000,000
Other intangible assets (including software) [member] | Gross carrying amount [member]
Reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	611,000,000	494,000,000
Additions	118,000,000	125,000,000
Reclassifications		33,000,000
Disposals and derecognitions	(173,000,000)	(41,000,000)
Intangible assets and goodwill at end of period	556,000,000	611,000,000	494,000,000
Other intangible assets (including software) [member] | Accumulated depreciation and amortisation [member]
Reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	(174,000,000)	(128,000,000)
Amortization charge	(84,000,000)	(86,000,000)
Disposals and derecognitions	164,000,000	40,000,000
Impairment charges on intangible assets	(61,000,000)
Intangible assets and goodwill at end of period	$ (155,000,000)	$ (174,000,000)	$ (128,000,000)

Goodwill and intangible asset_3

Goodwill and intangible assets - Goodwill and intangible asset by segment (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about intangible assets [line items]
Intangible assets and goodwill	$ 9,097	$ 10,231
Goodwill [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets and goodwill	8,905	8,905
Alcon brand name [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets and goodwill	2,980	2,980
Acquired research & development [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets and goodwill	727	725
Technologies [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets and goodwill	170	677
Currently marketed products [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets and goodwill	1,243	1,598
Marketing know-how [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets and goodwill	3,576	3,814
Other intangible assets (including software) [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets and goodwill	401	437
Operating segments [member] | Surgical [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets and goodwill	4,953	5,770
Operating segments [member] | Surgical [member] | Goodwill [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets and goodwill	4,544	4,544
Operating segments [member] | Surgical [member] | Acquired research & development [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets and goodwill	723	721
Operating segments [member] | Surgical [member] | Technologies [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets and goodwill	170	677
Operating segments [member] | Surgical [member] | Currently marketed products [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets and goodwill	247	374
Operating segments [member] | Surgical [member] | Marketing know-how [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets and goodwill	3,576	3,814
Operating segments [member] | Surgical [member] | Other intangible assets (including software) [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets and goodwill	237	184
Operating segments [member] | Vision Care [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets and goodwill	1,164	1,481
Operating segments [member] | Vision Care [member] | Goodwill [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets and goodwill	4,361	4,361
Operating segments [member] | Vision Care [member] | Acquired research & development [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets and goodwill	4	4
Operating segments [member] | Vision Care [member] | Currently marketed products [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets and goodwill	996	1,224
Operating segments [member] | Vision Care [member] | Other intangible assets (including software) [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets and goodwill	164	253
Unallocated amounts [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets and goodwill	2,980	2,980
Unallocated amounts [member] | Alcon brand name [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets and goodwill	$ 2,980	$ 2,980

Goodwill and intangible asset_4

Goodwill and intangible assets - Intangible asset assumptions (Details)	Dec. 31, 2020	Dec. 31, 2019
Surgical [member]
Disclosure of detailed information about intangible assets [line items]
Terminal growth rate	3.00%	3.00%
Discount rate (post-tax)	7.50%	7.50%
Vision Care [member]
Disclosure of detailed information about intangible assets [line items]
Terminal growth rate	3.00%	3.00%
Discount rate (post-tax)	7.00%	7.00%

Goodwill and intangible asset_5

Goodwill and intangible assets - Intangible asset impairment charges (Details) - USD ($)	3 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Jun. 30, 2020
Disclosure of detailed information about intangible assets [line items]
Impairment charges		$ 167,000,000	$ 0	$ 378,000,000
Cash flow projection forecast duration		5 years
Cost of net sales [member]
Disclosure of detailed information about intangible assets [line items]
Impairment charges		$ 106,000,000
Surgical [member]
Disclosure of detailed information about intangible assets [line items]
Impairment charges		66,000,000	0	378,000,000
Recoverable amount		65,000,000
Surgical [member] | Currently marketed products [member]
Disclosure of detailed information about intangible assets [line items]
Impairment charges		65,000,000
Surgical [member] | CyPass [member]
Disclosure of detailed information about intangible assets [line items]
Impairment charges				(337,000,000)
Surgical [member] | Optonol Ltd. [member]
Disclosure of detailed information about intangible assets [line items]
Impairment charges				(39,000,000)
Vision Care [member]
Disclosure of detailed information about intangible assets [line items]
Impairment charges		101,000,000	$ 0	$ 0
Vision Care [member] | Cost of net sales [member]
Disclosure of detailed information about intangible assets [line items]
Impairment charges		$ 41,000,000
Recoverable amount					$ 88,000,000
Vision Care and Surgical
Disclosure of detailed information about intangible assets [line items]
Impairment charges	$ 61,000,000

Deferred tax assets and liabi_3

Deferred tax assets and liabilities - Activity in deferred tax asset (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Reconciliation of changes in deferred tax liability (asset) [abstract]
Gross deferred tax assets, beginning balance	$ 932	$ 673
Gross, deferred tax liabilities, beginning balance	(1,964)	(1,531)
Net, deferred tax liability (asset), beginning balance	(1,032)	(858)
(Charged)/credited to income	223	(122)
Credited/(charged) to equity	(4)	25
Credited to other comprehensive income	16	16
Impact of business combinations		(93)
Other movements		0
Gross deferred tax assets, ending balance	1,026	932
Gross, deferred tax liabilities, ending balance	(1,823)	(1,964)
Net, deferred tax liability (asset), ending balance	(797)	(1,032)
Property, Plant, & Equipment Related Temporary Differences [Member]
Reconciliation of changes in deferred tax liability (asset) [abstract]
Gross deferred tax assets, beginning balance	13	12
Gross, deferred tax liabilities, beginning balance	(172)	(94)
Net, deferred tax liability (asset), beginning balance	(159)	(82)
(Charged)/credited to income	(32)	(71)
Credited/(charged) to equity	0	0
Credited to other comprehensive income	0	0
Impact of business combinations		0
Other movements		(6)
Gross deferred tax assets, ending balance	24	13
Gross, deferred tax liabilities, ending balance	(215)	(172)
Net, deferred tax liability (asset), ending balance	(191)	(159)
Intangible Assets Related Temporary Differences [Member]
Reconciliation of changes in deferred tax liability (asset) [abstract]
Gross deferred tax assets, beginning balance	6	0
Gross, deferred tax liabilities, beginning balance	(1,713)	(1,403)
Net, deferred tax liability (asset), beginning balance	(1,707)	(1,403)
(Charged)/credited to income	193	(194)
Credited/(charged) to equity	0	0
Credited to other comprehensive income	0	0
Impact of business combinations		(121)
Other movements		11
Gross deferred tax assets, ending balance	5	6
Gross, deferred tax liabilities, ending balance	(1,519)	(1,713)
Net, deferred tax liability (asset), ending balance	(1,514)	(1,707)
Pensions And Other Benefit Obligations Of Associates Related Temporary Differences [Member]
Reconciliation of changes in deferred tax liability (asset) [abstract]
Gross deferred tax assets, beginning balance	151	125
Gross, deferred tax liabilities, beginning balance	(10)	(2)
Net, deferred tax liability (asset), beginning balance	141	123
(Charged)/credited to income	(33)	18
Credited/(charged) to equity	7	0
Credited to other comprehensive income	13	11
Impact of business combinations		0
Other movements		(11)
Gross deferred tax assets, ending balance	128	151
Gross, deferred tax liabilities, ending balance	0	(10)
Net, deferred tax liability (asset), ending balance	128	141
Inventories Related Temporary Differences [Member]
Reconciliation of changes in deferred tax liability (asset) [abstract]
Gross deferred tax assets, beginning balance	371	262
Gross, deferred tax liabilities, beginning balance	(23)	(14)
Net, deferred tax liability (asset), beginning balance	348	248
(Charged)/credited to income	10	111
Credited/(charged) to equity	0	0
Credited to other comprehensive income	0	0
Impact of business combinations		0
Other movements		(11)
Gross deferred tax assets, ending balance	381	371
Gross, deferred tax liabilities, ending balance	(23)	(23)
Net, deferred tax liability (asset), ending balance	358	348
Tax Loss Carry-forwards Related Temporary Differences [Member]
Reconciliation of changes in deferred tax liability (asset) [abstract]
Gross deferred tax assets, beginning balance	110	39
Gross, deferred tax liabilities, beginning balance	0	0
Net, deferred tax liability (asset), beginning balance	110	39
(Charged)/credited to income	59	50
Credited/(charged) to equity	5	0
Credited to other comprehensive income	0	0
Impact of business combinations		28
Other movements		(7)
Gross deferred tax assets, ending balance	174	110
Gross, deferred tax liabilities, ending balance	0	0
Net, deferred tax liability (asset), ending balance	174	110
Other Assets, Provisions, And Accruals Related Temporary Differences [Member]
Reconciliation of changes in deferred tax liability (asset) [abstract]
Gross deferred tax assets, beginning balance	281	235
Gross, deferred tax liabilities, beginning balance	(46)	(18)
Net, deferred tax liability (asset), beginning balance	235	217
(Charged)/credited to income	26	(36)
Credited/(charged) to equity	(16)	25
Credited to other comprehensive income	3	5
Impact of business combinations		0
Other movements		24
Gross deferred tax assets, ending balance	314	281
Gross, deferred tax liabilities, ending balance	(66)	(46)
Net, deferred tax liability (asset), ending balance	$ 248	$ 235

Deferred tax assets and liabi_4

Deferred tax assets and liabilities - Net deferred tax balance (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Taxes [Abstract]
Offsetting amounts	$ 627	$ 578
Deferred tax assets	399	354
Deferred tax liabilities	(1,196)	(1,386)
Net deferred tax balance	$ (797)	$ (1,032)	$ (858)

Deferred tax assets and liabi_5

Deferred tax assets and liabilities - Impact on current taxes payable (Details) - USD ($) $ in Billions	Dec. 31, 2020	Dec. 31, 2019
Income Taxes [Abstract]
Deferred tax assets	$ 0.6	$ 0.6
Deferred tax liabilities	$ 1.8	$ 1.8

Deferred tax assets and liabi_6

Deferred tax assets and liabilities - Additional information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unremitted earnings retained for reinvestment	$ 7,000,000,000
Temporary differences and unused tax losses for which no deferred tax assets were recognized	9,000,000,000	$ 9,000,000,000
Tax loss carryforwards capitalized	921,000,000	521,000,000
Tax loss carryforwards expiring in five years	5,000,000
Expiring in greater than five years or with indefinite carryforward period	916,000,000
Amount with indefinite carryforward period	559,000,000
Expiring in 6 to 20 years	357,000,000
Tax loss carryforwards expired in period	$ 0	0	$ 0
Switzerland [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax expense (income) relating to tax rate changes or imposition of new taxes		$ 304,000,000

Financial and other non-curre_3

Financial and other non-current assets - Financial Assets (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Subclassifications of assets, liabilities and equities [abstract]
Long-term financial investments measured at FVOCI	$ 28	$ 31
Long-term financial investments measured at FVPL	12	28
Long-term receivables from customers	117	136
Minimum lease payments from finance lease agreements	39	78
Long-term loans, advances, and security deposits	22	34
Total financial assets	$ 218	$ 307

Financial and other non-curre_4

Financial and other non-current assets - Minimum finance lease payments (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Disclosure of maturity analysis of finance lease payments receivable [line items]
Total future payments	$ 120	$ 191
Unearned interest income	(6)	(10)
Present value	114	181
Provision	(46)	(57)
Net book value	68	124
Not later than one year [member]
Disclosure of maturity analysis of finance lease payments receivable [line items]
Total future payments	33	51
Unearned interest income	(3)	(4)
Present value	30	47
Provision	(1)	(1)
Net book value	29	46
Between one and five years [member]
Disclosure of maturity analysis of finance lease payments receivable [line items]
Total future payments	55	94
Unearned interest income	(3)	(5)
Present value	52	89
Provision	(18)	(23)
Net book value	34	66
Later than five years [member]
Disclosure of maturity analysis of finance lease payments receivable [line items]
Total future payments	32	46
Unearned interest income	0	(1)
Present value	32	45
Provision	(27)	(33)
Net book value	$ 5	$ 12

Financial and other non-curre_5

Financial and other non-current assets - Other Non-current Assets (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Subclassifications of assets, liabilities and equities [abstract]
Deferred compensation plans	$ 137	$ 122
Prepaid post-employment benefit plans	24	13
Other non-current assets	50	50
Total other non-current assets	$ 211	$ 185

Inventories - Additional inform

Inventories - Additional information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Inventories [Line Items]
Inventory write-down	$ 304	$ 181	$ 170
Reversal of inventory write-down	91	65	56
Cost of net sales [member]
Disclosure Of Inventories [Line Items]
Cost of inventories recognised as expense during period	2,100	2,200	2,200
Cost of other revenue [member]
Disclosure Of Inventories [Line Items]
Cost of inventories recognised as expense during period	$ 63	$ 127	$ 0

Inventories - Schedule of inven

Inventories - Schedule of inventories (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Inventories [Abstract]
Raw material, consumables	$ 278	$ 286
Work in progress	136	101
Finished products	1,230	1,118
Total inventories	$ 1,644	$ 1,505

Trade receivables - Components

Trade receivables - Components of trade receivables (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of provision matrix [line items]
Gross trade receivables	$ 1,429	$ 1,438
Provision	(68)	(48)	$ (54)	$ (77)
Total trade receivables, net	1,361	1,390
Not overdue [member]
Disclosure of provision matrix [line items]
Gross trade receivables	1,137	1,135
Provision	(2)	(1)
Total trade receivables, net	$ 1,135	$ 1,134
Expected credit loss rates	0.20%	0.10%
Past due for not more than one month [member]
Disclosure of provision matrix [line items]
Gross trade receivables	$ 109	$ 118
Provision	(1)	(1)
Total trade receivables, net	$ 108	$ 117
Expected credit loss rates	0.90%	0.80%
Past due for more than one month but less than three months [member]
Disclosure of provision matrix [line items]
Gross trade receivables	$ 67	$ 81
Provision	(2)	(1)
Total trade receivables, net	$ 65	$ 80
Expected credit loss rates	3.00%	1.20%
Past due for more than three months but less than six months [member]
Disclosure of provision matrix [line items]
Gross trade receivables	$ 36	$ 47
Provision	(2)	(2)
Total trade receivables, net	$ 34	$ 45
Expected credit loss rates	5.60%	4.30%
Past due for more than six months but less than one year [member]
Disclosure of provision matrix [line items]
Gross trade receivables	$ 31	$ 21
Provision	(18)	(12)
Total trade receivables, net	$ 13	$ 9
Expected credit loss rates	58.10%	57.10%
Past due for more than one year [member]
Disclosure of provision matrix [line items]
Gross trade receivables	$ 49	$ 36
Provision	(43)	(31)
Total trade receivables, net	$ 6	$ 5
Expected credit loss rates	87.80%	86.10%

Trade receivables - Movement in

Trade receivables - Movement in provision for trade receivables (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Reconciliation of changes in allowance account for credit losses of financial assets [abstract]
Beginning balance	$ (48)	$ (54)	$ (77)
Transfers with former parent	0	0	4
Provisions for doubtful trade receivables charged to the consolidated income statement	(48)	(17)	(17)
Utilization of provisions for doubtful trade receivables	15	7	16
Reversal of provisions for doubtful trade receivables	14	15	16
Currency translation effects	(1)	1	4
Ending balance	$ (68)	$ (48)	$ (54)

Trade receivables - Trade recei

Trade receivables - Trade receivables from closely monitored countries (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of geographical areas [line items]
Gross trade receivables	$ 1,429	$ 1,438
Provisions for doubtful trade receivables	(68)	(48)	$ (54)	$ (77)
Greece, Italy, Portugal, Spain, Brazil, Russia, Turkey, Saudi Arabia, and Argentina [member]
Disclosure of geographical areas [line items]
Provisions for doubtful trade receivables	(15)	(13)
Not overdue [member]
Disclosure of geographical areas [line items]
Gross trade receivables	1,137	1,135
Provisions for doubtful trade receivables	(2)	(1)
Not overdue [member] | Greece, Italy, Portugal, Spain, Brazil, Russia, Turkey, Saudi Arabia, and Argentina [member]
Disclosure of geographical areas [line items]
Gross trade receivables	211	209
Past due for more than one year [member]
Disclosure of geographical areas [line items]
Gross trade receivables	49	36
Provisions for doubtful trade receivables	(43)	(31)
Past due for more than one year [member] | Greece, Italy, Portugal, Spain, Brazil, Russia, Turkey, Saudi Arabia, and Argentina [member]
Disclosure of geographical areas [line items]
Gross trade receivables	$ 14	$ 10

Trade receivables - Trade rec_2

Trade receivables - Trade receivables by currency (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Disclosure of geographical areas [line items]
Total trade receivables, net	$ 1,361	$ 1,390
US dollar (USD)
Disclosure of geographical areas [line items]
Total trade receivables, net	477	463
Euro (EUR)
Disclosure of geographical areas [line items]
Total trade receivables, net	214	243
Japanese yen (JPY)
Disclosure of geographical areas [line items]
Total trade receivables, net	168	168
Chinese yuan (CNY)
Disclosure of geographical areas [line items]
Total trade receivables, net	121	102
Indian rupee (INR)
Disclosure of geographical areas [line items]
Total trade receivables, net	30	33
Canadian dollar (CAD)
Disclosure of geographical areas [line items]
Total trade receivables, net	32	30
Australian dollar (AUD)
Disclosure of geographical areas [line items]
Total trade receivables, net	29	29
British pound (GBP)
Disclosure of geographical areas [line items]
Total trade receivables, net	21	24
Russian ruble (RUB)
Disclosure of geographical areas [line items]
Total trade receivables, net	28	34
South Korean won (KRW)
Disclosure of geographical areas [line items]
Total trade receivables, net	31	29
Other currencies
Disclosure of geographical areas [line items]
Total trade receivables, net	$ 210	$ 235

Other current assets (Details)

Other current assets (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Subclassifications of assets, liabilities and equities [abstract]
Current portion of long-term financial investments measured at FVPL	$ 12	$ 33
Current portion of long-term receivables from customers	107	122
Current portion of minimum lease payments from finance lease agreements	29	46
Prepaid expenses	93	89
Other receivables, security deposits and current assets	88	147
Derivative financial instruments	3	1
VAT receivable	72	64
Total other current assets	$ 404	$ 502

Right-of-use assets and Lease_3

Right-of-use assets and Lease liabilities - Components of Right-of-Use Assets (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	$ 358	$ 324
Land [member]
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	20	20
Buildings and improvements [member]
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	310	277
Machinery & equipment and other assets [member]
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	$ 28	$ 27

Right-of-use assets and Lease_4

Right-of-use assets and Lease liabilities - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of maturity analysis of operating lease payments [line items]
Depreciation of right-of-use assets	$ 79	$ 66	$ 0
Additions to right-of-use assets	107	116
Lease liabilities	385	341
Current lease liabilities	70	61
Non-current lease liabilities	$ 315	$ 280

Right-of-use assets and Lease_5

Right-of-use assets and Lease liabilities - Components of Right-of-Use Assets Depreciation (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of quantitative information about right-of-use assets [line items]
Depreciation of right-of-use assets	$ 79	$ 66	$ 0
Land [member]
Disclosure of quantitative information about right-of-use assets [line items]
Depreciation of right-of-use assets	1	1
Buildings and improvements [member]
Disclosure of quantitative information about right-of-use assets [line items]
Depreciation of right-of-use assets	59	47
Machinery & equipment and other assets [member]
Disclosure of quantitative information about right-of-use assets [line items]
Depreciation of right-of-use assets	$ 19	$ 18

Right-of-use assets and Lease_6

Right-of-use assets and Lease liabilities - Maturity of Lease Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Disclosure of maturity analysis of lease payments [Line Items]
Total lease liabilities undiscounted	$ 488	$ 449
Total lease liabilities	385	341
Not later than one year [member]
Disclosure of maturity analysis of lease payments [Line Items]
Total lease liabilities undiscounted	82	73
Total lease liabilities	70	61
Between one and five years [member]
Disclosure of maturity analysis of lease payments [Line Items]
Total lease liabilities undiscounted	203	176
Total lease liabilities	168	140
Thereafter [member]
Disclosure of maturity analysis of lease payments [Line Items]
Total lease liabilities undiscounted	203	200
Total lease liabilities	$ 147	$ 140

Right-of-use assets and Lease_7

Right-of-use assets and Lease liabilities - Additional Disclosures Related to Leases (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Leases [Abstract]
Interest expense on lease liabilities	$ 13	$ 11	$ 5
Expense on short-term, low value and variable leases	4	3
Total cash outflows for leases	85	59
Lease liability payments	69	52	$ 0
Interest payments	12	5
Short-term and low value lease payments	$ 4	$ 2

Non-current and current finan_3

Non-current and current financial debts - Schedule of financial debts (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019	Apr. 09, 2019
Disclosure of detailed information about borrowings [line items]
Non-current financial debts	$ 3,949	$ 3,218
Current financial debts	169	261
Total financial debts	4,118	3,479	$ 3,500
Facility B [member]
Disclosure of detailed information about borrowings [line items]
Non-current financial debts	794	793
Facility C [member]
Disclosure of detailed information about borrowings [line items]
Non-current financial debts	429	391
Local facilities, Japan [Member]
Disclosure of detailed information about borrowings [line items]
Non-current financial debts	0	55
Current financial debts	101	115
Senior notes due 2026 [member]
Disclosure of detailed information about borrowings [line items]
Non-current financial debts	496	495
Senior notes due 2029 [member]
Disclosure of detailed information about borrowings [line items]
Non-current financial debts	992	991
Senior notes due 2030 [Member]
Disclosure of detailed information about borrowings [line items]
Non-current financial debts	744	0
Senior notes due 2049 [member]
Disclosure of detailed information about borrowings [line items]
Non-current financial debts	494	493
Revolving facility [member]
Disclosure of detailed information about borrowings [line items]
Non-current financial debts	0	0
Local facilities, other [Member]
Disclosure of detailed information about borrowings [line items]
Current financial debts	49	101
Other short-term financial debts [member]
Disclosure of detailed information about borrowings [line items]
Current financial debts	12	29
Derivatives [member]
Disclosure of detailed information about borrowings [line items]
Current financial debts	7	16
Total financial debts	$ 7	$ 16

Non-current and current finan_4

Non-current and current financial debts - Additional information (Details)	May 27, 2020USD ($)	Sep. 23, 2019USD ($)	Apr. 02, 2019USD ($)	Mar. 06, 2019USD ($)extension	Feb. 28, 2019USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Apr. 09, 2019USD ($)
Disclosure of detailed information about borrowings [line items]
Interest expense						$ 94,000,000	$ 81,000,000	$ 10,000,000
Borrowings, interest rate	2.60%
Proceeds from borrowings	$ 750,000,000
Financial debts						4,118,000,000	3,479,000,000		$ 3,500,000,000
Write-off of deferred debt issuance cost		$ 4,000,000				0	$ 4,000,000	$ 0
Debt issuance costs [Member]
Disclosure of detailed information about borrowings [line items]
Financial debts		(15,000,000)
Bridge facility [member]
Disclosure of detailed information about borrowings [line items]
Notional amount				$ 1,500,000,000
Borrowings, term				364 days
Borrowings, number of extension options | extension				2
Borrowings, extension term				180 days
Facility A [member]
Disclosure of detailed information about borrowings [line items]
Notional amount				$ 500,000,000
Borrowings, term				3 years
Facility B [member]
Disclosure of detailed information about borrowings [line items]
Notional amount				$ 800,000,000
Borrowings, term				5 years
Facility C [member]
Disclosure of detailed information about borrowings [line items]
Notional amount				$ 400,000,000
Borrowings, term				5 years
Revolving facility [member]
Disclosure of detailed information about borrowings [line items]
Notional amount				$ 1,000,000,000		1,000,000,000
Borrowings, term				5 years
Bridge and other term loans [member]
Disclosure of detailed information about borrowings [line items]
Proceeds from borrowings			$ 3,200,000,000
Senior notes [member] | Borrowings discount [Member]
Disclosure of detailed information about borrowings [line items]
Financial debts		$ 7,000,000
Senior notes due 2026 [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate		2.75%
Notional amount		$ 500,000,000
Borrowings, issuance percentage		99.50%
Senior notes due 2029 [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate		3.00%
Notional amount		$ 1,000,000,000
Borrowings, issuance percentage		99.60%
Senior notes due 2049 [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate		3.80%
Notional amount		$ 500,000,000
Borrowings, issuance percentage		99.80%
Senior notes due 2030 [Member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	2.60%
Notional amount	$ 750,000,000
Proceeds from borrowings	$ 750,000,000
Borrowings, issuance percentage	99.843%
Borrowing costs incurred	$ 5,000,000
Senior notes due 2030 [Member] | Borrowings discount [Member]
Disclosure of detailed information about borrowings [line items]
Financial debts	$ 1,000,000
Local bilateral facilities [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, term					1 year
Financial debts					$ 150,000,000
Local bilateral facilities, japan [member]
Disclosure of detailed information about borrowings [line items]
Financial debts					$ 101,000,000
Undrawn borrowing facilities						$ 115,000,000
Weighted average [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate						2.30%	2.90%

Non-current and current finan_5

Non-current and current financial debts - Maturity of borrowings (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019	Apr. 09, 2019
Disclosure of detailed information about borrowings [line items]
Financial debts	$ 4,118	$ 3,479	$ 3,500
Nominal amount - Current and non-current financial debt [member]
Disclosure of detailed information about borrowings [line items]
Financial debts	4,111	3,463
Derivatives [member]
Disclosure of detailed information about borrowings [line items]
Financial debts	7	16
Gross carrying amount [member]
Disclosure of detailed information about borrowings [line items]
Financial debts	4,150	3,508
Gross carrying amount [member] | Not later than one year [member]
Disclosure of detailed information about borrowings [line items]
Financial debts	169	261
Gross carrying amount [member] | Between one and five years [member]
Disclosure of detailed information about borrowings [line items]
Financial debts	1,231	1,247
Gross carrying amount [member] | Later than five years [member]
Disclosure of detailed information about borrowings [line items]
Financial debts	2,750	2,000
Gross carrying amount [member] | Nominal amount - Current and non-current financial debt [member]
Disclosure of detailed information about borrowings [line items]
Financial debts	4,143	3,492
Gross carrying amount [member] | Nominal amount - Current and non-current financial debt [member] | Not later than one year [member]
Disclosure of detailed information about borrowings [line items]
Financial debts	162	245
Gross carrying amount [member] | Nominal amount - Current and non-current financial debt [member] | Between one and five years [member]
Disclosure of detailed information about borrowings [line items]
Financial debts	1,231	1,247
Gross carrying amount [member] | Nominal amount - Current and non-current financial debt [member] | Later than five years [member]
Disclosure of detailed information about borrowings [line items]
Financial debts	2,750	2,000
Gross carrying amount [member] | Derivatives [member]
Disclosure of detailed information about borrowings [line items]
Financial debts	7	16
Gross carrying amount [member] | Derivatives [member] | Not later than one year [member]
Disclosure of detailed information about borrowings [line items]
Financial debts	7	16
Gross carrying amount [member] | Derivatives [member] | Between one and five years [member]
Disclosure of detailed information about borrowings [line items]
Financial debts	0	0
Gross carrying amount [member] | Derivatives [member] | Later than five years [member]
Disclosure of detailed information about borrowings [line items]
Financial debts	0	0
Unamortized debt discount and issuance costs [member]
Disclosure of detailed information about borrowings [line items]
Financial debts	32	29
Unamortized debt discount and issuance costs [member] | Nominal amount - Current and non-current financial debt [member]
Disclosure of detailed information about borrowings [line items]
Financial debts	32	29
Unamortized debt discount and issuance costs [member] | Derivatives [member]
Disclosure of detailed information about borrowings [line items]
Financial debts	$ 0	$ 0

Non-current and current finan_6

Non-current and current financial debts - Maturity of interest expense (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about borrowings [line items]
Interest payable	$ 1,140	$ 1,083
Not later than one year [member]
Disclosure of detailed information about borrowings [line items]
Interest payable	96	94
Between one and five years [member]
Disclosure of detailed information about borrowings [line items]
Interest payable	357	336
Later than five years [member]
Disclosure of detailed information about borrowings [line items]
Interest payable	$ 687	$ 653

Financial instruments - addit_3

Financial instruments - additional disclosures - Details of net financial assets and financial liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial assets	$ 3,605	$ 3,071
Total financial liabilities	5,536	4,896
Net financial assets and financial liabilities	(1,931)	(1,825)
Financial debts [member] | Senior notes due 2026, 2029, 2030, and 2049 [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities	2,726	1,979
Financial liabilities, at fair value	3,036	2,049
Financial liabilities - measured at amortized cost or cost [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities	5,372	4,637
Financial liabilities - measured at amortized cost or cost [member] | Financial debts [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities	162	245
Financial liabilities - measured at amortized cost or cost [member] | Current Lease liabilities [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities	70	61
Financial liabilities - measured at amortized cost or cost [member] | Trade payables [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities	876	833
Financial liabilities - measured at amortized cost or cost [member] | Current financial liabilities [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities	1,108	1,139
Financial liabilities - measured at amortized cost or cost [member] | Financial debts [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities	3,949	3,218
Financial liabilities - measured at amortized cost or cost [member] | Non-current Lease liabilities [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities	315	280
Financial liabilities - measured at amortized cost or cost [member] | Non-current financial liabilities [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities	4,264	3,498
Financial liabilities - measured at FVPL [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities	164	259
Financial liabilities - measured at FVPL [member] | Contingent consideration liabilities [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities	157	243
Financial liabilities - measured at FVPL [member] | Derivative financial instruments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities	7	16
Cash in current accounts [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial assets	262	392
Cash held in time deposits and money market funds [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial assets	1,295	430
Cash and cash equivalents [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial assets	1,557	822
Financial assets - measured at fair value through other comprehensive income (FVOCI) [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial assets	28	31
Financial assets - measured at fair value through other comprehensive income (FVOCI) [member] | Long-term financial investments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial assets	28	31
Financial assets - measured at amortized costs [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial assets	1,856	2,034
Financial assets - measured at amortized costs [member] | Trade receivables [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial assets	1,361	1,390
Financial assets - measured at amortized costs [member] | Income tax receivables [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial assets	21	17
Financial assets - measured at amortized costs [member] | Other current assets (excluding prepaid expenses and other current assets measured at FVPL) [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial assets	296	379
Financial assets - measured at amortized costs [member] | Long-term receivables from customers [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial assets	117	136
Financial assets - measured at amortized costs [member] | Non-current minimum lease payments from finance leases [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial assets	39	78
Financial assets - measured at amortized costs [member] | Long-term loans, advances, security deposits and warrant options [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial assets	22	34
Financial assets - measured at fair value through profit and loss (FVPL) [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial assets	164	184
Financial assets - measured at fair value through profit and loss (FVPL) [member] | Long-term financial investments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial assets	12	28
Financial assets - measured at fair value through profit and loss (FVPL) [member] | Deferred compensation assets [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial assets	137	122
Financial assets - measured at fair value through profit and loss (FVPL) [member] | Current portion of long-term financial investments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial assets	12	33
Financial assets - measured at fair value through profit and loss (FVPL) [member] | Derivative fInancial instruments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial assets	$ 3	$ 1

Financial instruments - addit_4

Financial instruments - additional disclosures - Schedule of fair value of assets and liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of fair value measurement of assets and liabilities [Line Items]
Non-current financial assets	$ 218	$ 307
Total financial assets at fair value and amortized cost or cost	3,605	3,071
Total financial liabilities at fair value and amortized cost	(5,536)	(4,896)
Measured at FVPL [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities at fair value and amortized cost	(164)	(259)
Measured at FVPL [member] | Contingent consideration liabilities [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities at fair value and amortized cost	(157)	(243)
Measured at FVPL [member] | Derivative financial instruments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities at fair value and amortized cost	(7)	(16)
Valued at amortized cost or cost [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities at fair value and amortized cost	(5,372)	(4,637)
Valued at amortized cost or cost [member] | Non-current financial debt [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities at fair value and amortized cost	(3,949)	(3,218)
Valued at amortized cost or cost [member] | Current financial debt [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities at fair value and amortized cost	(162)	(245)
Measured at FVOCI [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial assets at fair value and amortized cost or cost	28	31
Measured at FVOCI [member] | Long-term financial investments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial assets at fair value and amortized cost or cost	28	31
Measured at FVPL [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial assets at fair value and amortized cost or cost	164	184
Measured at FVPL [member] | Long-term financial investments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial assets at fair value and amortized cost or cost	12	28
Measured at FVPL [member] | Deferred compensation assets [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial assets at fair value and amortized cost or cost	137	122
Measured at FVPL [member] | Current portion of long-term financial investments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial assets at fair value and amortized cost or cost	12	33
Measured at FVPL [member] | Derivative fInancial instruments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial assets at fair value and amortized cost or cost	3	1
Valued at amortized cost or cost [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial assets at fair value and amortized cost or cost	1,856	2,034
Valued at amortized cost or cost [member] | Long-term receivables from customers [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial assets at fair value and amortized cost or cost	117	136
Valued at amortized cost or cost [member] | Minimum lease payments from finance leases [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial assets at fair value and amortized cost or cost	39	78
Level 3 [member] | Contingent consideration liabilities [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities at fair value and amortized cost	(157)	(243)	$ (162)
Level 3 [member] | Measured at FVOCI [member] | Long-term financial investments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial assets at fair value and amortized cost or cost	28	31	19
Level 3 [member] | Measured at FVPL [member] | Long-term financial investments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial assets at fair value and amortized cost or cost	24	61	$ 98
Recurring fair value measurement [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Non-current financial assets	355	429
Current financial assets	936	533
Total financial assets at fair value and amortized cost or cost	1,291	962
Total financial liabilities at fair value and amortized cost	(4,275)	(3,722)
Recurring fair value measurement [member] | Measured at FVPL [member] | Contingent consideration liabilities [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities at fair value and amortized cost	(157)	(243)
Recurring fair value measurement [member] | Measured at FVPL [member] | Derivative financial instruments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities at fair value and amortized cost	(7)	(16)
Recurring fair value measurement [member] | Valued at amortized cost or cost [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities at fair value and amortized cost	(4,111)	(3,463)
Recurring fair value measurement [member] | Valued at amortized cost or cost [member] | Non-current financial debt [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities at fair value and amortized cost	(3,949)	(3,218)
Recurring fair value measurement [member] | Valued at amortized cost or cost [member] | Current financial debt [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities at fair value and amortized cost	(162)	(245)
Recurring fair value measurement [member] | Measured at FVOCI [member] | Long-term financial investments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Non-current financial assets	28	31
Recurring fair value measurement [member] | Measured at FVPL [member] | Long-term financial investments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Non-current financial assets	12	28
Recurring fair value measurement [member] | Measured at FVPL [member] | Money market funds [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Current financial assets	625	120
Recurring fair value measurement [member] | Measured at FVPL [member] | Current portion of long-term financial investments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Current financial assets	12	33
Recurring fair value measurement [member] | Measured at FVPL [member] | Derivative fInancial instruments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Current financial assets	3	1
Recurring fair value measurement [member] | Valued at amortized cost or cost [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Non-current financial assets	178	248
Current financial assets	296	379
Total financial assets at fair value and amortized cost or cost	474	627
Recurring fair value measurement [member] | Valued at amortized cost or cost [member] | Long-term receivables from customers [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Non-current financial assets	117	136
Current financial assets	107	122
Recurring fair value measurement [member] | Valued at amortized cost or cost [member] | Deferred compensation assets [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Non-current financial assets	137	122
Recurring fair value measurement [member] | Valued at amortized cost or cost [member] | Minimum lease payments from finance leases [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Non-current financial assets	39	78
Current financial assets	29	46
Recurring fair value measurement [member] | Valued at amortized cost or cost [member] | Long-term loans, advances, and security deposits [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Non-current financial assets	22	34
Recurring fair value measurement [member] | Valued at amortized cost or cost [member] | Other receivables, security deposits and current assets [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Current financial assets	88	147
Recurring fair value measurement [member] | Valued at amortized cost or cost [member] | VAT receivables [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Current financial assets	72	64
Recurring fair value measurement [member] | Level 1 [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Non-current financial assets	137	122
Current financial assets	625	120
Total financial assets at fair value and amortized cost or cost	762	242
Total financial liabilities at fair value and amortized cost	0	0
Recurring fair value measurement [member] | Level 1 [member] | Measured at FVPL [member] | Contingent consideration liabilities [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities at fair value and amortized cost	0	0
Recurring fair value measurement [member] | Level 1 [member] | Measured at FVPL [member] | Derivative financial instruments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities at fair value and amortized cost	0	0
Recurring fair value measurement [member] | Level 1 [member] | Valued at amortized cost or cost [member] | Non-current financial debt [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities at fair value and amortized cost	0	0
Recurring fair value measurement [member] | Level 1 [member] | Valued at amortized cost or cost [member] | Current financial debt [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities at fair value and amortized cost	0	0
Recurring fair value measurement [member] | Level 1 [member] | Measured at FVOCI [member] | Long-term financial investments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Non-current financial assets	0	0
Recurring fair value measurement [member] | Level 1 [member] | Measured at FVPL [member] | Long-term financial investments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Non-current financial assets	0	0
Recurring fair value measurement [member] | Level 1 [member] | Measured at FVPL [member] | Money market funds [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Current financial assets	625	120
Recurring fair value measurement [member] | Level 1 [member] | Measured at FVPL [member] | Current portion of long-term financial investments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Current financial assets	0	0
Recurring fair value measurement [member] | Level 1 [member] | Measured at FVPL [member] | Derivative fInancial instruments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Current financial assets	0	0
Recurring fair value measurement [member] | Level 1 [member] | Valued at amortized cost or cost [member] | Long-term receivables from customers [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Non-current financial assets	0	0
Current financial assets	0	0
Recurring fair value measurement [member] | Level 1 [member] | Valued at amortized cost or cost [member] | Deferred compensation assets [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Non-current financial assets	137	122
Recurring fair value measurement [member] | Level 1 [member] | Valued at amortized cost or cost [member] | Minimum lease payments from finance leases [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Non-current financial assets	0	0
Current financial assets	0	0
Recurring fair value measurement [member] | Level 1 [member] | Valued at amortized cost or cost [member] | Long-term loans, advances, and security deposits [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Non-current financial assets	0	0
Recurring fair value measurement [member] | Level 1 [member] | Valued at amortized cost or cost [member] | Other receivables, security deposits and current assets [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Current financial assets	0	0
Recurring fair value measurement [member] | Level 1 [member] | Valued at amortized cost or cost [member] | VAT receivables [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Current financial assets	0	0
Recurring fair value measurement [member] | Level 2 [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Non-current financial assets	0	0
Current financial assets	3	1
Total financial assets at fair value and amortized cost or cost	3	1
Total financial liabilities at fair value and amortized cost	(7)	(16)
Recurring fair value measurement [member] | Level 2 [member] | Measured at FVPL [member] | Contingent consideration liabilities [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities at fair value and amortized cost	0	0
Recurring fair value measurement [member] | Level 2 [member] | Measured at FVPL [member] | Derivative financial instruments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities at fair value and amortized cost	(7)	(16)
Recurring fair value measurement [member] | Level 2 [member] | Valued at amortized cost or cost [member] | Non-current financial debt [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities at fair value and amortized cost	0	0
Recurring fair value measurement [member] | Level 2 [member] | Valued at amortized cost or cost [member] | Current financial debt [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities at fair value and amortized cost	0	0
Recurring fair value measurement [member] | Level 2 [member] | Measured at FVOCI [member] | Long-term financial investments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Non-current financial assets	0	0
Recurring fair value measurement [member] | Level 2 [member] | Measured at FVPL [member] | Long-term financial investments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Non-current financial assets	0	0
Recurring fair value measurement [member] | Level 2 [member] | Measured at FVPL [member] | Money market funds [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Current financial assets	0	0
Recurring fair value measurement [member] | Level 2 [member] | Measured at FVPL [member] | Current portion of long-term financial investments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Current financial assets	0	0
Recurring fair value measurement [member] | Level 2 [member] | Measured at FVPL [member] | Derivative fInancial instruments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Current financial assets	3	1
Recurring fair value measurement [member] | Level 2 [member] | Valued at amortized cost or cost [member] | Long-term receivables from customers [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Non-current financial assets	0	0
Current financial assets	0	0
Recurring fair value measurement [member] | Level 2 [member] | Valued at amortized cost or cost [member] | Deferred compensation assets [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Non-current financial assets	0	0
Recurring fair value measurement [member] | Level 2 [member] | Valued at amortized cost or cost [member] | Minimum lease payments from finance leases [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Non-current financial assets	0	0
Current financial assets	0	0
Recurring fair value measurement [member] | Level 2 [member] | Valued at amortized cost or cost [member] | Long-term loans, advances, and security deposits [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Non-current financial assets	0	0
Recurring fair value measurement [member] | Level 2 [member] | Valued at amortized cost or cost [member] | Other receivables, security deposits and current assets [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Current financial assets	0	0
Recurring fair value measurement [member] | Level 2 [member] | Valued at amortized cost or cost [member] | VAT receivables [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Current financial assets	0	0
Recurring fair value measurement [member] | Level 3 [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Non-current financial assets	40	59
Current financial assets	12	33
Total financial assets at fair value and amortized cost or cost	52	92
Total financial liabilities at fair value and amortized cost	157	243
Recurring fair value measurement [member] | Level 3 [member] | Measured at FVPL [member] | Contingent consideration liabilities [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities at fair value and amortized cost	157	243
Recurring fair value measurement [member] | Level 3 [member] | Measured at FVPL [member] | Derivative financial instruments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities at fair value and amortized cost	0	0
Recurring fair value measurement [member] | Level 3 [member] | Valued at amortized cost or cost [member] | Non-current financial debt [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities at fair value and amortized cost	0	0
Recurring fair value measurement [member] | Level 3 [member] | Valued at amortized cost or cost [member] | Current financial debt [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Total financial liabilities at fair value and amortized cost	0	0
Recurring fair value measurement [member] | Level 3 [member] | Measured at FVOCI [member] | Long-term financial investments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Non-current financial assets	28	31
Recurring fair value measurement [member] | Level 3 [member] | Measured at FVPL [member] | Long-term financial investments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Non-current financial assets	12	28
Recurring fair value measurement [member] | Level 3 [member] | Measured at FVPL [member] | Money market funds [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Current financial assets	0	0
Recurring fair value measurement [member] | Level 3 [member] | Measured at FVPL [member] | Current portion of long-term financial investments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Current financial assets	12	33
Recurring fair value measurement [member] | Level 3 [member] | Measured at FVPL [member] | Derivative fInancial instruments [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Current financial assets	0	0
Recurring fair value measurement [member] | Level 3 [member] | Valued at amortized cost or cost [member] | Long-term receivables from customers [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Non-current financial assets	0	0
Current financial assets	0	0
Recurring fair value measurement [member] | Level 3 [member] | Valued at amortized cost or cost [member] | Deferred compensation assets [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Non-current financial assets	0	0
Recurring fair value measurement [member] | Level 3 [member] | Valued at amortized cost or cost [member] | Minimum lease payments from finance leases [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Non-current financial assets	0	0
Current financial assets	0	0
Recurring fair value measurement [member] | Level 3 [member] | Valued at amortized cost or cost [member] | Long-term loans, advances, and security deposits [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Non-current financial assets	0	0
Recurring fair value measurement [member] | Level 3 [member] | Valued at amortized cost or cost [member] | Other receivables, security deposits and current assets [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Current financial assets	0	0
Recurring fair value measurement [member] | Level 3 [member] | Valued at amortized cost or cost [member] | VAT receivables [member]
Disclosure of fair value measurement of assets and liabilities [Line Items]
Current financial assets	$ 0	$ 0

Financial instruments - addit_5

Financial instruments - additional disclosures - Activity in level 3 financial assets (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Reconciliation of changes in fair value measurement, assets [abstract]
Balance as of January 1	$ 3,071
Balance as of December 31	3,605	$ 3,071
Measured at FVOCI [member]
Reconciliation of changes in fair value measurement, assets [abstract]
Balance as of January 1	31
Balance as of December 31	28	31
Measured at FVPL [member]
Reconciliation of changes in fair value measurement, assets [abstract]
Balance as of January 1	184
Balance as of December 31	164	184
Financial investments [member] | Measured at FVOCI [member]
Reconciliation of changes in fair value measurement, assets [abstract]
Balance as of January 1	31
Balance as of December 31	28	31
Financial investments [member] | Measured at FVPL [member]
Reconciliation of changes in fair value measurement, assets [abstract]
Balance as of January 1	28
Balance as of December 31	12	28
Financial investments [member] | Level 3 [member] | Measured at FVOCI [member]
Reconciliation of changes in fair value measurement, assets [abstract]
Balance as of January 1	31	19
Additions	7	17
Sales	0	0
(Losses) recognized in consolidated statement of comprehensive loss	(10)	(7)
Unrealized gains/(losses) in consolidated income statement	0	0
Amortization	0	0
Reclassification	0	2
Balance as of December 31	28	31
Financial investments [member] | Level 3 [member] | Measured at FVPL [member]
Reconciliation of changes in fair value measurement, assets [abstract]
Balance as of January 1	61	98
Additions	2	34
Sales	0	(7)
(Losses) recognized in consolidated statement of comprehensive loss	0	0
Unrealized gains/(losses) in consolidated income statement	(5)	(3)
Amortization	(34)	(61)
Reclassification	0	0
Balance as of December 31	$ 24	$ 61

Financial instruments - addit_6

Financial instruments - additional disclosures - Additional Information (Details) - USD ($)	May 27, 2020	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Mar. 06, 2019
Disclosure of nature and extent of risks arising from financial instruments [line items]
Contingent liabilities recognised in business combination			$ 470,000,000	$ 510,000,000
Derivative liabilities			4,000,000	15,000,000
Derivative financial instruments			3,000,000	1,000,000
Current derivative financial liabilities			7,000,000	16,000,000
Proceeds from borrowings	$ 750,000,000
Borrowings, interest rate	2.60%
Senior notes due 2030 [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Proceeds from borrowings	$ 750,000,000
Borrowings, interest rate	2.60%
Notional amount	$ 750,000,000
Revolving facility [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Notional amount			$ 1,000,000,000		$ 1,000,000,000
Interest rate risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Reasonably possible change in risk variable, percent			1.00%
Reasonably possible change in risk variable, impact on loss before taxes			$ 14,000,000
Commodity price risk [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Reasonably possible change in risk variable, percent			10.00%
Contingent consideration liabilities [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Purchases, fair value measurement, liabilities		$ 135,000,000
Contingent consideration liabilities [member] | Level 3 [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Payments			$ 40,000,000	0
Adjustments for changes in assumptions			63,000,000	75,000,000
Purchases, fair value measurement, liabilities			$ 0	$ 135,000,000
Minimum [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Success probability			55.00%	70.00%
Maximum [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Success probability			100.00%	100.00%
Significant parameters, measurement input [Member] | Contingent consideration liabilities [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Percentage of possible increase in unobservable input, liabilities			10.00%
Percentage of reasonably possible decrease in unobservable input, liabilities			10.00%
Increase (decrease) in fair value due to possible increase in unobservable input, recognised in profit or loss, before tax, liabilities			$ 23,000,000
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, liabilities			23,000,000
Probability of success, measurement input [Member] | Contingent consideration liabilities [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Increase (decrease) in fair value due to possible increase in unobservable input, recognised in profit or loss, before tax, liabilities			24,000,000
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, liabilities			$ 24,000,000
Long-term financial investments [member] | Pricing, measurement input [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Percentage of possible increase in unobservable input, assets			10.00%
Percentage of reasonably possible decrease in unobservable input, assets			10.00%
Increase (decrease) in fair value due to increase in unobservable input, assets			$ 4,000,000
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, assets			$ 4,000,000

Financial instruments - addit_7

Financial instruments - additional disclosures - Activity in level 3 financial liabilities (Details) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Reconciliation of changes in fair value measurement, liabilities [abstract]
Balance as of January 1		$ (4,896)
Balance as of December 31		(5,536)	$ (4,896)
Contingent consideration liabilities [member]
Reconciliation of changes in fair value measurement, liabilities [abstract]
Additions	$ (135)
Level 3 [member] | Contingent consideration liabilities [member]
Reconciliation of changes in fair value measurement, liabilities [abstract]
Balance as of January 1		(243)	(162)
Additions		0	(135)
Accretion for passage of time		(17)	(21)
Adjustments for changes in assumptions		63	75
Payments		40	0
Balance as of December 31		$ (157)	$ (243)

Provisions and other non-curr_3

Provisions and other non-current liabilities - Provisions and other non-current liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Accrued liability for employee benefits:
Defined benefit pension plans	$ 339	$ 291
Other long-term employee benefits and deferred compensation	152	140
Other post-employment benefits	332	423
Provisions for litigation and other legal matters	0	0
Contingent consideration	142	208
Other non-current liabilities	95	106
Total provisions and other non-current liabilities	$ 1,060	$ 1,168

Provisions and other non-curr_4

Provisions and other non-current liabilities - Additional information (Details) $ in Thousands	Jun. 25, 2020USD ($)	Jun. 23, 2020numberOfCases	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2019complaint
Disclosure of other provisions [line items]
Number of legal cases filed against company | complaint						50
Claims of US Patents [Member]
Disclosure of other provisions [line items]
Number of patents allegedly infringed		12
Claims of European Patents [Member]
Disclosure of other provisions [line items]
Number of patents allegedly infringed		1
Warranty, governmental investigations and other legal proceedings provisions [member]
Disclosure of other provisions [line items]
Term of deferred prosecution agreement	3 years
Additions to provisions | $	$ 8,925		$ 9,000	$ 0	$ 1,000

Provisions and other non-curr_5

Provisions and other non-current liabilities - Product liability, governmental investigations and other legal matters provision movements (Details) - USD ($) $ in Thousands	Jun. 25, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Reconciliation of changes in other provisions [abstract]
Less current portion		$ 0	$ 0
Warranty, governmental investigations and other legal proceedings provisions [member]
Reconciliation of changes in other provisions [abstract]
January 1		0	42,000	$ 49,000
Additions to provisions	$ 8,925	9,000	0	1,000
Cash payments		(9,000)	(40,000)	(1,000)
Releases		0	(2,000)	(7,000)
December 31		0	0	42,000
Less current portion		0	0	(42,000)
Non-current provisions for litigation and other legal matters at December 31		$ 0	$ 0	$ 0

Provisions and other current _3

Provisions and other current liabilities - Provisions and other current liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Subclassifications of assets, liabilities and equities [abstract]
Taxes other than income taxes	$ 110	$ 81
Restructuring provisions	10	28
Accrued expenses for goods and services received but not invoiced	61	79
Accruals for royalties	11	10
Accruals for deductions from revenue	217	212	$ 194	$ 213
Accruals for compensation and benefits including social security	352	382
Deferred income	110	97
Provisions for product liabilities, governmental investigations and other legal matters	0	0
Accrued share-based payments	9	10
Accrued interest on financial debts	19	19
Contingent considerations	15	35
Other payables	80	85
Total provisions and other current liabilities	$ 994	$ 1,038

Provisions and other current _4

Provisions and other current liabilities - Accruals for deductions from revenue (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Subclassifications of assets, liabilities and equities [abstract]
January 1	$ 212	$ 194	$ 213
Additions	540	662	603
Payments/utilizations	(537)	(646)	(613)
Changes in offset against gross trade receivables	(2)	1	2
Currency translation effects	4	1	(11)
December 31	$ 217	$ 212	$ 194

Provisions and other current _5

Provisions and other current liabilities - Restructuring provisions (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Reconciliation of changes in other provisions [abstract]
January 1	$ 0
December 31	0	$ 0
Restructuring provisions [member]
Reconciliation of changes in other provisions [abstract]
January 1	28	8	$ 3
Additions	22	32	13
Cash payments	(40)	(10)	(7)
Releases	0	(2)	(2)
Currency translation effects	0	0	1
December 31	$ 10	$ 28	$ 8

Consolidated statement of cas_4

Consolidated statement of cash flows - additional details - Depreciation, amortization, impairments and fair value adjustments (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation, amortization, impairments and fair value adjustments	$ 1,626	$ 1,456	$ 1,622
Property, plant and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation, amortization, impairments and fair value adjustments	299	275	241
Right-of-use assets [member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation, amortization, impairments and fair value adjustments	79	66	0
Intangible assets [member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation, amortization, impairments and fair value adjustments	1,245	1,084	1,397
Financial asset [member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation, amortization, impairments and fair value adjustments	5	31	(16)
Other noncurrent assets [member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation, amortization, impairments and fair value adjustments	$ (2)	$ 0	$ 0

Consolidated statement of cas_5

Consolidated statement of cash flows - additional details - Change in net current assets and other operating cash flow items (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Cash Flow Statement [Abstract]
(Increase) in inventories	$ (159)	$ (108)	$ (150)
Decrease/(increase) in trade receivables	43	(115)	53
(Decrease)/increase in trade payables	(21)	84	44
Net change in other current assets	127	(26)	83
Net change in other current liabilities	(35)	117	50
Total	$ (45)	$ (48)	$ 80

Consolidated statement of cas_6

Consolidated statement of cash flows - additional details - Cash flows arising from acquisitions of businesses (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Cash Flow Statement [Abstract]
Net assets recognized as a result of business combinations	$ 0	$ (418)	$ (286)
Payables contingent consideration	0	135	102
Other payments	0	0	(55)
Cash flows	$ 0	$ (283)	$ (239)

Consolidated statement of cas_7

Consolidated statement of cash flows - additional details - Reconciliation of assets and liabilities arising from financing activities (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Financial Assets
Change in other financial receivables from former parent	$ 0	$ 39	$ 26
Financial Liabilities
Proceeds from non-current financial debts, net of issuance costs	744	3,724	0
Repayment of non-current financial debts	0	(509)	0
Proceeds from Bridge Facility, net of issuance costs	0	1,495	0
Repayment of Bridge Facility	0	(1,500)	0
Change in current financial debts	(139)	202	(6)
Change in other financial liabilities to former parent	0	(67)	21
Lease liabilities
Lease liabilities, beginning balance	341
Payments of lease liabilities, net	(69)	(52)	0
Lease liabilities, ending balance	385	341
Non-current financial debt [member]
Financial Liabilities
Financial liabilities, beginning balance	3,218	0
Proceeds from non-current financial debts, net of issuance costs	744	3,724
Repayment of non-current financial debts		(509)
Change in current financial debts	0
Amortization of discounts on financial debts	1
Changes in fair values and other non-cash changes, net	4	2
Currency translation effects	37	1
Reclassification from non-current to current	(55)
Financial liabilities, ending balance	3,949	3,218	0
Current financial debt [member]
Financial Liabilities
Financial liabilities, beginning balance	261	47
Proceeds from non-current financial debts, net of issuance costs	0
Proceeds from Bridge Facility, net of issuance costs		1,495
Repayment of Bridge Facility		(1,500)
Change in current financial debts	(139)	202
Amortization of discounts on financial debts	0
Changes in fair values and other non-cash changes, net	(9)	20
Currency translation effects	1	(3)
Reclassification from non-current to current	55
Financial liabilities, ending balance	169	261	47
Other financial liabilities to former parent [member]
Financial Liabilities
Financial liabilities, beginning balance	0	67
Change in other financial liabilities to former parent		(67)
Financial liabilities, ending balance		0	67
Non-current Lease liabilities [member]
Lease liabilities
Lease liabilities, beginning balance	280	89
New leases	96
Payments of lease liabilities, net	0	0
Interest payments for amounts included in lease liabilities classified as cash flows from operating activities	0	0
Changes in fair values and other non-cash changes, net	(2)	(2)
Currency translation effects	10	1
Reclassification from non-current to current	(69)	(56)
Lease liabilities, ending balance	315	280	89
Non-current Lease liabilities [member] | Increase (decrease) due to changes in accounting policy required by IFRSs [member]
Lease liabilities
Lease liabilities, beginning balance		248
Lease liabilities, ending balance			248
Current Lease liabilities [member]
Lease liabilities
Lease liabilities, beginning balance	61	0
New leases	11
Payments of lease liabilities, net	(69)	(52)
Interest payments for amounts included in lease liabilities classified as cash flows from operating activities	(12)	(5)
Changes in fair values and other non-cash changes, net	8	8
Currency translation effects	2	0
Reclassification from non-current to current	69	56
Lease liabilities, ending balance	70	61	0
Current Lease liabilities [member] | Increase (decrease) due to changes in accounting policy required by IFRSs [member]
Lease liabilities
Lease liabilities, beginning balance		54
Lease liabilities, ending balance			54
Other financial receivables from former parent [member]
Financial Assets
Financial assets, ending balance		0	$ (39)
Change in other financial receivables from former parent		39
Financial assets, beginning balance	$ 0	$ (39)

Acquisitions of businesses (Det

Acquisitions of businesses (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Business Combinations1 [Abstract]
Property, plant & equipment	$ 0	$ 1,000,000	$ 1,000,000
Currently marketed products	0	0	346,000,000
Acquired research & development	0	505,000,000	0
Deferred tax assets	0	28,000,000	12,000,000
Inventories	0	0	3,000,000
Trade receivables and other current assets	0	0	2,000,000
Cash and cash equivalents	0	6,000,000	5,000,000
Deferred tax liabilities	0	(121,000,000)	(78,000,000)
Trade payables and other liabilities	0	(1,000,000)	(4,000,000)
Net identifiable assets acquired	0	418,000,000	287,000,000
Acquired liquidity	0	(6,000,000)	(5,000,000)
Goodwill	0	6,000,000	4,000,000
Net assets recognized as a result of business combinations	$ 0	418,000,000	286,000,000
Goodwill expected to be deductible for tax purposes		$ 0	$ 0

Post-employment benefits for _3

Post-employment benefits for associates - Additional information (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Dec. 31, 2020	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of defined benefit plans [line items]
Past service cost, net defined benefit liability (asset)		$ 12
Gains (losses) arising from settlements, net defined benefit liability (asset)		$ (12)
Weighted average duration of defined benefit obligation			15 years 6 months	15 years 7 months 6 days
Defined contribution plans charges			$ 136	$ 128	$ 105
Provisions and Other Non-current Liabilities [Member]
Disclosure of defined benefit plans [line items]
Gains (losses) arising from settlements, net defined benefit liability (asset)	$ (164)
Other Income [Member]
Disclosure of defined benefit plans [line items]
Past service cost, net defined benefit liability (asset)	$ (164)
Benefit obligation [member]
Disclosure of defined benefit plans [line items]
Top four countries, percentage			86.00%
Pension plans [member] | UNITED KINGDOM | Foreign countries [member]
Disclosure of defined benefit plans [line items]
Maximum number of years to eliminate shortfall			10 years
Other post-employment benefit plans [member] | Benefit obligation [member]
Disclosure of defined benefit plans [line items]
Associates covered, percentage			99.00%

Post-employment benefits for _4

Post-employment benefits for associates - Summary of funded and unfunded DBO and net liability (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of net defined benefit liability (asset) [line items]
Past service costs and settlements	$ 154	$ (2)	$ (1)
Pension plans [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset) - January 1	278	242
Current service cost	31	22
Interest cost (income)	5	5
Past service costs and settlements	11	2
Administrative expenses	1	1
Currency translation effects	20	(6)
Employer contributions	25	21
Effect of acquisitions, divestments or transfers	(12)	(5)
Net defined benefit liability (asset) - December 31	315	278	242
Funded status	(298)	(272)
Limitation on recognition of fund surplus at January 1	(6)	(4)
Change in limitation on recognition of fund surplus (including exchange rate differences)	(11)	(2)
Limitation on recognition of fund surplus at December 31	(17)	(6)	(4)
Pension plans [member] | Benefit obligation [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset) - January 1	723	662
Current service cost	31	22
Interest cost (income)	12	13
Past service costs and settlements	9	2
Administrative expenses	1	1
Remeasurement losses arising from changes in financial assumptions	38	71
Remeasurement losses/(gains) arising from changes in demographic assumptions	2	6
Remeasurement (gains) arising from experience-related changes	(13)	(5)
Currency translation effects	44	1
Benefit payments	36	15
Contributions of associates	(6)	(5)
Effect of acquisitions, divestments or transfers	0	(40)
Net defined benefit liability (asset) - December 31	817	723	662
Pension plans [member] | Plan assets [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset) - January 1	(451)	(424)
Interest cost (income)	(7)	(8)
Return on plan assets excluding interest income	32	36
Currency translation effects	(24)	(7)
Benefit payments	(36)	(15)
Employer contributions	25	21
Contributions of associates	6	5
Settlements	(2)	0
Effect of acquisitions, divestments or transfers	(12)	35
Net defined benefit liability (asset) - December 31	(519)	(451)	(424)
Other post-employment benefit plans [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset) - January 1	423	345
Current service cost	14	8
Interest cost (income)	15	14
Past service costs and settlements	(165)	0
Administrative expenses	0	0
Currency translation effects	0	0
Employer contributions	16	(28)
Effect of acquisitions, divestments or transfers	0	0
Net defined benefit liability (asset) - December 31	332	423	345
Funded status	(332)	(423)
Change in limitation on recognition of fund surplus (including exchange rate differences)	0	0
Other post-employment benefit plans [member] | Benefit obligation [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset) - January 1	423	385
Current service cost	14	8
Interest cost (income)	15	15
Past service costs and settlements	(165)	0
Administrative expenses	0	0
Remeasurement losses arising from changes in financial assumptions	92	52
Remeasurement losses/(gains) arising from changes in demographic assumptions	(4)	(1)
Remeasurement (gains) arising from experience-related changes	(27)	(20)
Currency translation effects	0	0
Benefit payments	25	16
Contributions of associates	(9)	0
Effect of acquisitions, divestments or transfers	0	0
Net defined benefit liability (asset) - December 31	332	423	385
Other post-employment benefit plans [member] | Plan assets [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset) - January 1	0	(40)
Interest cost (income)	0	(1)
Return on plan assets excluding interest income	0	3
Currency translation effects	0	0
Benefit payments	(25)	(16)
Employer contributions	16	(28)
Contributions of associates	9	0
Settlements	0	0
Effect of acquisitions, divestments or transfers	0	0
Net defined benefit liability (asset) - December 31	$ 0	$ 0	$ (40)

Post-employment benefits for _5

Post-employment benefits for associates - Reconciliation of net liability (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of net defined benefit liability (asset) [line items]
Past service costs and settlements	$ (154)	$ 2	$ 1
Pension plans [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability	(278)	(242)
Current service cost	(31)	(22)
Net interest expense	(5)	(5)
Administrative expenses	(1)	(1)
Past service costs and settlements	(11)	(2)
Remeasurements	5	(36)
Currency translation effects	(20)	6
Employer contributions	25	21
Effect of acquisitions, divestments or transfers	12	5
Change in limitation on recognition of fund surplus	(11)	(2)
Net defined benefit liability	(315)	(278)	(242)
Other post-employment benefit plans [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability	(423)	(345)
Current service cost	(14)	(8)
Net interest expense	(15)	(14)
Administrative expenses	0	0
Past service costs and settlements	165	0
Remeasurements	(61)	(28)
Currency translation effects	0	0
Employer contributions	16	(28)
Effect of acquisitions, divestments or transfers	0	0
Change in limitation on recognition of fund surplus	0	0
Net defined benefit liability	(332)	(423)	$ (345)
Prepaid benefit cost [member] | Pension plans [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability	13
Net defined benefit liability	24	13
Prepaid benefit cost [member] | Other post-employment benefit plans [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability	0
Net defined benefit liability	0	0
Accrued benefit liability [member] | Pension plans [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability	(291)
Net defined benefit liability	(339)	(291)
Accrued benefit liability [member] | Other post-employment benefit plans [member]
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability	(423)
Net defined benefit liability	$ (332)	$ (423)

Post-employment benefits for _6

Post-employment benefits for associates - Breakdown of DBO for pension plans by geography and type of member (Details) - Pension plans [member] - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	$ (817)	$ (723)
Prepaid benefit costs and limitation on recognition of fund surplus	(41)	(19)
Fair value of plan assets	519	451
Funded status	(298)	(272)
Active [Member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	(505)	(440)
Deferred pensioners [Member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	(173)	(151)
Pensioners [Member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	(139)	(132)
Unfunded plans [member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	(112)	(99)
Unfunded portion of funded plans [member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	(227)	(192)
Country of domicile [member] | SWITZERLAND
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	(289)	(244)
Prepaid benefit costs and limitation on recognition of fund surplus	0	0
Fair value of plan assets	154	132
Funded status	(135)	(112)
Country of domicile [member] | SWITZERLAND | Active [Member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	(251)	(216)
Country of domicile [member] | SWITZERLAND | Deferred pensioners [Member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	(12)	(12)
Country of domicile [member] | SWITZERLAND | Pensioners [Member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	(26)	(16)
Country of domicile [member] | SWITZERLAND | Unfunded plans [member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	(51)	(47)
Country of domicile [member] | SWITZERLAND | Unfunded portion of funded plans [member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	(84)	(65)
Foreign countries [member] | UNITED STATES
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	(138)	(127)
Prepaid benefit costs and limitation on recognition of fund surplus	0	0
Fair value of plan assets	94	80
Funded status	(44)	(47)
Foreign countries [member] | UNITED STATES | Active [Member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	(53)	(40)
Foreign countries [member] | UNITED STATES | Deferred pensioners [Member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	(50)	(46)
Foreign countries [member] | UNITED STATES | Pensioners [Member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	(35)	(41)
Foreign countries [member] | UNITED STATES | Unfunded plans [member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	(30)	(29)
Foreign countries [member] | UNITED STATES | Unfunded portion of funded plans [member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	(14)	(18)
Foreign countries [member] | GERMANY
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	(134)	(109)
Prepaid benefit costs and limitation on recognition of fund surplus	0	0
Fair value of plan assets	19	17
Funded status	(115)	(92)
Foreign countries [member] | GERMANY | Active [Member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	(76)	(61)
Foreign countries [member] | GERMANY | Deferred pensioners [Member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	(32)	(27)
Foreign countries [member] | GERMANY | Pensioners [Member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	(26)	(21)
Foreign countries [member] | GERMANY | Unfunded plans [member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	0	0
Foreign countries [member] | GERMANY | Unfunded portion of funded plans [member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	(115)	(92)
Foreign countries [member] | UNITED KINGDOM
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	(104)	(98)
Prepaid benefit costs and limitation on recognition of fund surplus	(23)	(11)
Fair value of plan assets	127	109
Funded status	23	11
Foreign countries [member] | UNITED KINGDOM | Active [Member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	0	0
Foreign countries [member] | UNITED KINGDOM | Deferred pensioners [Member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	(62)	(54)
Foreign countries [member] | UNITED KINGDOM | Pensioners [Member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	(42)	(44)
Foreign countries [member] | UNITED KINGDOM | Unfunded plans [member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	0	0
Foreign countries [member] | UNITED KINGDOM | Unfunded portion of funded plans [member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	0	0
Foreign countries [member] | Rest of the world
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	(152)	(145)
Prepaid benefit costs and limitation on recognition of fund surplus	(18)	(8)
Fair value of plan assets	125	113
Funded status	(27)	(32)
Foreign countries [member] | Rest of the world | Active [Member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	(125)	(123)
Foreign countries [member] | Rest of the world | Deferred pensioners [Member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	(17)	(12)
Foreign countries [member] | Rest of the world | Pensioners [Member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	(10)	(10)
Foreign countries [member] | Rest of the world | Unfunded plans [member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	(31)	(23)
Foreign countries [member] | Rest of the world | Unfunded portion of funded plans [member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation, at present value	$ (14)	$ (17)

Post-employment benefits for _7

Post-employment benefits for associates - Weighted average actuarial assumptions (Details)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Pension plans [member]
Disclosure of defined benefit plans [line items]
Discount rate	1.20%	1.70%
Expected rate of pension increase	1.10%	1.20%
Expected rate of salary increase	2.40%	3.30%
Interest on savings account	1.00%	1.00%
Current average life expectancy for a 65-year-old male (in years)	20 years	21 years
Current average life expectancy for a 65-year-old female (in years)	23 years	24 years
Pension plans [member] | SWITZERLAND | Country of domicile [member]
Disclosure of defined benefit plans [line items]
Discount rate	0.10%	0.30%
Pension plans [member] | UNITED STATES | Foreign countries [member]
Disclosure of defined benefit plans [line items]
Discount rate	2.40%	3.10%
Pension plans [member] | GERMANY | Foreign countries [member]
Disclosure of defined benefit plans [line items]
Discount rate	0.80%	1.10%
Pension plans [member] | UNITED KINGDOM | Foreign countries [member]
Disclosure of defined benefit plans [line items]
Discount rate	1.30%	2.00%
Other post-employment benefit plans [member]
Disclosure of defined benefit plans [line items]
Discount rate	2.30%	3.30%
Expected rate of pension increase
Expected rate of salary increase
Interest on savings account
Current average life expectancy for a 65-year-old male (in years)	20 years	21 years
Current average life expectancy for a 65-year-old female (in years)	22 years	23 years
Other post-employment benefit plans [member] | UNITED STATES | Foreign countries [member]
Disclosure of defined benefit plans [line items]
Discount rate	2.30%	3.30%

Post-employment benefits for _8

Post-employment benefits for associates - Sensitivity analysis (Details) $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)
Discount rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Percentage of reasonably possible increase in actuarial assumption	0.25%
Percentage of reasonably possible decrease in actuarial assumption	0.25%
Increase (decrease) in defined benefit obligation due to increase in actuarial assumption	$ (42)
Increase (decrease) in defined benefit obligation due to decrease in actuarial assumption	$ 46
Life expectancy [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Duration of reasonably possible increase in actuarial assumption	1 year
Increase (decrease) in defined benefit obligation due to increase in actuarial assumption	$ 31
Rate of pension increase [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Percentage of reasonably possible increase in actuarial assumption	0.25%
Percentage of reasonably possible decrease in actuarial assumption	0.25%
Increase (decrease) in defined benefit obligation due to increase in actuarial assumption	$ 15
Increase (decrease) in defined benefit obligation due to decrease in actuarial assumption	$ (7)
Interest on savings account [Member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Percentage of reasonably possible increase in actuarial assumption	0.25%
Percentage of reasonably possible decrease in actuarial assumption	0.25%
Increase (decrease) in defined benefit obligation due to increase in actuarial assumption	$ 4
Increase (decrease) in defined benefit obligation due to decrease in actuarial assumption	$ (3)
Rate of salary increase [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Percentage of reasonably possible increase in actuarial assumption	0.25%
Percentage of reasonably possible decrease in actuarial assumption	0.25%
Increase (decrease) in defined benefit obligation due to increase in actuarial assumption	$ 6
Increase (decrease) in defined benefit obligation due to decrease in actuarial assumption	$ (4)

Post-employment benefits for _9

Post-employment benefits for associates - Healthcare cost trend rate assumptions used for other post-employment benefits (Details) - Other post-employment benefit plans [member]	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of defined benefit plans [line items]
Healthcare cost trend rate assumed for next year	6.20%	6.50%	7.00%
Rate to which the cost trend rate is assumed to decline	4.50%	4.50%	4.50%

Post-employment benefits for_10

Post-employment benefits for associates - Weighted average plan asset allocation (Details) - Pension plans [member]	Dec. 31, 2020	Dec. 31, 2019
Disclosure of fair value of plan assets [line items]
Equity securities	31.00%	32.00%
Debt securities	46.00%	42.00%
Real estate	7.00%	7.00%
Alternative investments	10.00%	15.00%
Cash and other investments	6.00%	4.00%
Total	100.00%	100.00%
Minimum [member]
Disclosure of fair value of plan assets [line items]
Equity securities, target	15.00%
Debt securities, target	20.00%
Real estate, target	5.00%
Alternative investments, target	0.00%
Cash and other investments, target	0.00%
Maximum [member]
Disclosure of fair value of plan assets [line items]
Equity securities, target	40.00%
Debt securities, target	60.00%
Real estate, target	20.00%
Alternative investments, target	20.00%
Cash and other investments, target	15.00%

Post-employment benefits for_11

Post-employment benefits for associates - Schedule of expected future cash flows (Details) $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)
Pension plans [member]
Expected employer contributions to funded plans
2021 (estimated)	$ 11
Other post-employment benefit plans [member]
Expected employer contributions to funded plans
2021 (estimated)	0
2021 | Pension plans [member]
Expected future benefit payments
Expected future benefit payments	44
2021 | Other post-employment benefit plans [member]
Expected future benefit payments
Expected future benefit payments	19
2022 | Pension plans [member]
Expected future benefit payments
Expected future benefit payments	26
2022 | Other post-employment benefit plans [member]
Expected future benefit payments
Expected future benefit payments	21
2023 | Pension plans [member]
Expected future benefit payments
Expected future benefit payments	28
2023 | Other post-employment benefit plans [member]
Expected future benefit payments
Expected future benefit payments	22
2024 | Pension plans [member]
Expected future benefit payments
Expected future benefit payments	32
2024 | Other post-employment benefit plans [member]
Expected future benefit payments
Expected future benefit payments	23
2025 | Pension plans [member]
Expected future benefit payments
Expected future benefit payments	32
2025 | Other post-employment benefit plans [member]
Expected future benefit payments
Expected future benefit payments	23
2026-2030 | Pension plans [member]
Expected future benefit payments
Expected future benefit payments	185
2026-2030 | Other post-employment benefit plans [member]
Expected future benefit payments
Expected future benefit payments	$ 110

Equity-based compensation - Add

Equity-based compensation - Additional information (Details) shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)sharesmetric	Dec. 31, 2019USD ($)shares	Dec. 31, 2018USD ($)	Apr. 08, 2019shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Equity-based compensation expense	$ 113	$ 114	$ 93
Accrued share-based payments	$ 9	$ 10
Number of awards outstanding (in shares) | shares	5,417	4,742		4,222
Remaining weighted-average vesting period	1 year 3 months 18 days
Chief executive officer [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percent paid in cash		50.00%
Percent paid in equity shares		50.00%
Top leaders [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percent paid in cash		70.00%
Percent paid in equity shares		30.00%
Long-term Incentive Plan [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting period	3 years
Number of metrics | metric	4
Restricted awards [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting period		3 years
Minimum [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share savings plan holding period	3 years
Minimum [member] | Long-term Incentive Plan [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Target incentive percent of base salary	30.00%
Payout percent	0.00%
Maximum [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share savings plan holding period	5 years
Maximum [member] | Long-term Incentive Plan [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Target incentive percent of base salary	430.00%
Payout percent	200.00%

Equity-based compensation - Sum

Equity-based compensation - Summary of non-vested share movements (Details) $ / shares in Units, shares in Thousands, $ in Millions	9 Months Ended	12 Months Ended
	Dec. 31, 2019USD ($)shares$ / shares	Dec. 31, 2020USD ($)shares$ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Non-vested shares at January 1 (in shares) | shares	4,222	4,742
Vested (in shares) | shares	(108)	(1,149)
Forfeited (in shares) | shares	(114)	(301)
Non-invested shares at December 31 (in shares) | shares	4,742	5,417
Outstanding, beginning balance, weighted average fair value at grant date (in dollars per share) | $ / shares		$ 51.20
Outstanding, ending balance, weighted average fair value at grant date (in dollars per share) | $ / shares	$ 51.20	$ 54.90
Fair value, beginning balance, non-vested | $	$ 212	$ 243
Fair value, vested | $	(5)	(58)
Fair value, forfeited | $	(6)	(16)
Fair value, ending balance, non-vested | $	$ 243	$ 297
Restricted awards [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Granted (in shares) | shares	625	1,668
Granted, weighted average fair value at grant date (in dollars per share) | $ / shares	$ 56.10	$ 60.19
Fair value, granted | $	$ 35	$ 100
Performance awards [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Granted (in shares) | shares	117	457
Granted, weighted average fair value at grant date (in dollars per share) | $ / shares	$ 58	$ 62.03
Fair value, granted | $	$ 7	$ 28

Equity-based compensation - S_2

Equity-based compensation - Summary of shares authorized (Details) shares in Thousands	Dec. 31, 2020shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of shares authorized (in shares)	22,250
Long-term Incentive Plan [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of shares authorized (in shares)	20,000
Deferred Bonus Stock Plan [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of shares authorized (in shares)	1,500
Swiss Employee Share Ownership Plan [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of shares authorized (in shares)	475
Other share savings plans [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of shares authorized (in shares)	275

Related parties transactions -

Related parties transactions - Key management compensation (Details) $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)numberOfCases	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Related Party [Abstract]
Number of key management personnel | numberOfCases	7
Cash and other compensation	$ 12.8	$ 12.5	$ 10.3
Post-employment benefits	1.1	0.9	0.8
Equity-based compensation	9.2	10.7	11.3
Total	$ 23.1	$ 24.1	$ 22.4

Related parties transactions _2

Related parties transactions - Additional information (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Apr. 08, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Related party transactions [abstract]
Cash and other compensation		$ 12,800	$ 12,500	$ 10,300
Contract manufacturing revenues from former parent	$ 47,000		47,000	0
Purchases from former parent	19,000		19,000	4,000
Services received, related party transactions	$ 40,000			$ 553,000
Dr. Arthur Cummings [Member]
Related party transactions [abstract]
Cash and other compensation		$ 54,809	$ 84,844

Related parties transactions _3

Related parties transactions - Schedule of related parties transactions (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Apr. 08, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Related Party [Abstract]
Sales to former parent		$ 0	$ 0	$ 4
Contract manufacturing revenues from former parent	$ 47		47	0
Purchases from former parent	$ 19		$ 19	$ 4

Commitments and contingencies -

Commitments and contingencies - Research and development payments (Details) $ in Millions	Dec. 31, 2020USD ($)
Disclosure of contingent liabilities [line items]
Commitments to make payments under R&D arrangements	$ 80
2021
Disclosure of contingent liabilities [line items]
Commitments to make payments under R&D arrangements	26
2022
Disclosure of contingent liabilities [line items]
Commitments to make payments under R&D arrangements	5
2023
Disclosure of contingent liabilities [line items]
Commitments to make payments under R&D arrangements	1
2024
Disclosure of contingent liabilities [line items]
Commitments to make payments under R&D arrangements	1
2025
Disclosure of contingent liabilities [line items]
Commitments to make payments under R&D arrangements	0
Thereafter [member]
Disclosure of contingent liabilities [line items]
Commitments to make payments under R&D arrangements	$ 47

Subsequent events (Details)

Subsequent events (Details) - Feb. 23, 2021 - Potential ordinary share transactions [member] $ in Millions	SFr / shares	USD ($)
Disclosure of non-adjusting events after reporting period [line items]
Dividends declared (per share) | SFr / shares	SFr 0.10
Dividends declared, amount | $		$ 56
Dividends declared (per share) | SFr / shares	SFr 0.10
Dividends declared, amount | $		$ 56

Alcon subsidiaries - Equity int

Alcon subsidiaries - Equity interests (Details) $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)
Disclosure of subsidiaries [line items]
Total asset and net sales threshold	$ 5
Alcon Laboratorios Argentina S.A. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Laboratories (Australia) Pty Ltd [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Ophthalmika GmbH [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Laboratories Belgium BVBA [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
N.V. Alcon S.A. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Brasil Cuidados com a Saúde Ltda. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Canada Inc. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Laboratorios Chile Ltd. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon (China) Ophthalmic Product Co., Ltd. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Hong Kong Limited [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Laboratorios Alcon de Colombia S.A. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Pharmaceuticals (Czech Republic) s.r.o. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Nordic A/S [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
AlconLab Ecuador S.A. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Laboratoires Alcon S.A.S. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Deutschland GmbH [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
CIBA Vision GmbH [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
WaveLight GmbH [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Laboratories Hellas- Commercial and Industrial S.A. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Hungary Pharmaceuticals Trading Limited Liability Company [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Laboratories (India) Private Limited [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
PT. CIBA Vision Batam [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Laboratories Ireland Limited [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Optonol Ltd. [member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Italia S.p.A. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Japan Ltd. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Laboratories (Malaysia) Sdn. Bhd. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
CIBA Vision Johor Sdn. Bhd. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Laboratorios, S.A. de C.V. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Nederland B.V. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Laboratories (New Zealand) Ltd. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Laboratories (Philippines), Inc. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Pharmaceutical del Peru S.A. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Laboratories (Philippines), Inc. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Polska Sp. z o.o. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Portugal-Produtos e Equipamentos Oftalmológicos Lda. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon (Puerto Rico), Inc. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Romania S.R.L. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Farmacevtika LLC [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Pte Ltd [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Singapore Manufacturing Pte Ltd [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
CIBA Vision Asian Manufacturing and Logistics Pte Ltd. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Laboratories (South Africa) (Pty) Ltd. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Korea Ltd. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Healthcare S.A. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Grieshaber AG [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Management SA [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Pharmaceuticals Ltd. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Services AG [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Switzerland SA [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Laboratories (Thailand) Limited [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Laboratuvarlari Ticaret A.S. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Ukraine LLC [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Eye Care UK Limited [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Finance Corporation [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Laboratories, Inc. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon RefractiveHorizons, LLC [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Research, LLC [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Vision, LLC[Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
CIBA Vision, LLC [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
WaveLight, Inc. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
ClarVista Medical, Inc. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
PowerVision, Inc. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Tear Film Innovations, Inc. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
TrueVision Systems, Inc. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%
Alcon Lensx, Inc. [Member]
Disclosure of subsidiaries [line items]
Proportion of voting rights held in subsidiary	100.00%
Proportion of voting rights held in subsidiary	100.00%