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INTANGIBLE ASSETS (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance $ 1,236    
Charge for the year - impairment 37 $ 39 $ 2
Carrying value, ending balance 1,110 1,236  
Amortisation and impairment of acquired intangibles 207 205  
ArthroCare      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, ending balance 257    
Osiris Therapeutics      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, ending balance 171    
Healthpoint      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, ending balance $ 143    
Remaining amortisation period 4 years    
Cost      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance $ 3,653 3,584  
Exchange adjustment 48 (45)  
Acquisitions   44  
Additions 104 77  
Charge for the year - impairment   1  
Disposals (12) (6)  
Transfers 23    
Carrying value, ending balance 3,816 3,653 3,584
Amortisation and impairment      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance (2,417) (2,186)  
Exchange adjustment (42) 31  
Change for the year - amortisation 221 229  
Charge for the year - impairment 37 38  
Disposals 11 5  
Carrying value, ending balance (2,706) (2,417) (2,186)
Technology      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance 354    
Carrying value, ending balance 306 354  
Amortisation and impairment of acquired intangibles 46 51  
Technology | Cost      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance 582 588  
Exchange adjustment 4 (6)  
Disposals (1)    
Transfers (3)    
Carrying value, ending balance 582 582 588
Technology | Amortisation and impairment      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance (228) (180)  
Exchange adjustment (2) 2  
Change for the year - amortisation 46 46  
Charge for the year - impairment   4  
Carrying value, ending balance (276) (228) (180)
Product- related      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance 618    
Carrying value, ending balance 472 618  
Amortisation and impairment of acquired intangibles 150 142  
Product- related | Cost      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance 2,232 2,206  
Exchange adjustment 36 (21)  
Acquisitions   44  
Additions 2 3  
Disposals (7)    
Transfers 10    
Carrying value, ending balance 2,273 2,232 2,206
Product- related | Amortisation and impairment      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance (1,614) (1,482)  
Exchange adjustment (36) 19  
Change for the year - amortisation 121 123  
Charge for the year - impairment 37 28  
Disposals 7    
Carrying value, ending balance (1,801) (1,614) (1,482)
Engage's intangible assets      
Disclosure of detailed information about intangible assets [line items]      
Impairment charges 37    
Immaterial product assets      
Disclosure of detailed information about intangible assets [line items]      
Impairment charges   32  
Customer and distribution related      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance 75    
Carrying value, ending balance 60 75  
Amortisation and impairment of acquired intangibles 11 12  
Customer and distribution related | Cost      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance 235 231  
Exchange adjustment (1) (2)  
Additions 2 7  
Disposals   (1)  
Carrying value, ending balance 236 235 231
Customer and distribution related | Amortisation and impairment      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance (160) (145)  
Exchange adjustment   2  
Change for the year - amortisation 16 17  
Carrying value, ending balance (176) (160) (145)
Software      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance 93    
Carrying value, ending balance 94 93  
Capital expenditure relating to software contracted but not provided 7 7  
Software | Cost      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance 508 491  
Exchange adjustment 5 (14)  
Additions 36 32  
Disposals (4) (5)  
Transfers 2 4  
Carrying value, ending balance 547 508 491
Software | Amortisation and impairment      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance (415) (379)  
Exchange adjustment (4) 8  
Change for the year - amortisation 38 43  
Charge for the year - impairment   6  
Disposals 4 5  
Carrying value, ending balance (453) (415) (379)
Assets in course of construction.      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance 96    
Carrying value, ending balance 178 96  
Assets in course of construction. | Cost      
Disclosure of detailed information about intangible assets [line items]      
Carrying value, beginning balance 96 68  
Exchange adjustment 4 (2)  
Additions 64 35  
Charge for the year - impairment   1  
Transfers 14 (4)  
Carrying value, ending balance 178 96 $ 68
Software and Assets in course of construction | Assets in course of construction      
Disclosure of detailed information about intangible assets [line items]      
Transfers $ 23 $ 0  
Minimum | ArthroCare      
Disclosure of detailed information about intangible assets [line items]      
Remaining amortisation period 10 years    
Minimum | Osiris Therapeutics      
Disclosure of detailed information about intangible assets [line items]      
Remaining amortisation period 1 year    
Minimum | Technology      
Disclosure of detailed information about intangible assets [line items]      
Useful Life 6 years    
Minimum | Product- related      
Disclosure of detailed information about intangible assets [line items]      
Useful Life 2 years    
Minimum | Customer and distribution related      
Disclosure of detailed information about intangible assets [line items]      
Useful Life 2 years    
Minimum | Software      
Disclosure of detailed information about intangible assets [line items]      
Useful Life 3 years    
Maximum | Osiris Therapeutics      
Disclosure of detailed information about intangible assets [line items]      
Remaining amortisation period 5 years    
Maximum | Technology      
Disclosure of detailed information about intangible assets [line items]      
Useful Life 20 years    
Maximum | Product- related      
Disclosure of detailed information about intangible assets [line items]      
Useful Life 20 years    
Maximum | Customer and distribution related      
Disclosure of detailed information about intangible assets [line items]      
Useful Life 14 years    
Maximum | Software      
Disclosure of detailed information about intangible assets [line items]      
Useful Life 7 years