Significant transactions (Tables)

6 Months Ended

Jun. 30, 2020

Disclosure of significant transactions [abstract]

Assets and liabilities of disposal group classified as held for sale

(USD millions)	Dec 31, 2019
Assets of disposal group classified as held for sale
Property, plant and equipment	169
Intangible assets other than goodwill	475
Deferred tax assets	11
Other non-current assets	2
Inventories	181
Other current assets	3
Total	841
Liabilities of disposal group classified as held for sale
Deferred tax liabilities	2
Provisions and other non-current liabilities	4
Provisions and other current liabilities	25
Total	31

Net gain at completion of spin-off

(USD millions)	April 8, 2019
Net assets derecognized  1	– 20 025
Derecognition of distribution liability	23 434
Difference between net assets and distribution liability	3 409
Recognition of Alcon Inc. shares obtained through consolidated foundations	1 273
Currency translation gains recycled into the consolidated income statement	123
Transaction costs recognized in the consolidated income statement	– 114
Gain on distribution of Alcon Inc. to Novartis AG shareholders	4 691
1  See Note 10 for additional information.