2024 Annual Report

Index

2024 Alcon Annual Report (WO10 Revision Milestone February 21, 0124 pm)

Cover Inside Front Cover

Swiss Annual Report_Compiled for BoD Bring-down_2.24.2024

ALC 20F 2024 at Q4 (SWISS ANNUAL REPORT - BoD BRING-DOWN) INTRODUCTION AND USE OF CERTAIN TERMS MARKET INFORMATION SPECIAL NOTE ABOUT FORWARD-LOOKING STATEMENTS PART I ITEM 1. IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISERS 1.A. DIRECTORS AND SENIOR MANAGEMENT 1.B. ADVISERS 1.C. AUDITORS ITEM 2. OFFER STATISTICS AND EXPECTED TIMETABLE ITEM 3. KEY INFORMATION 3.A. RESERVED 3.B. CAPITALIZATION AND INDEBTEDNESS 3.C. REASONS FOR THE OFFER AND USE OF PROCEEDS 3.D. RISK FACTORS ITEM 4. INFORMATION ON THE COMPANY 4.A. HISTORY AND DEVELOPMENT OF THE COMPANY 4.B. BUSINESS OVERVIEW ITEM 5. OPERATING AND FINANCIAL REVIEW AND PROSPECTS 5.A. OPERATING RESULTS Overview Basis of preparation Items you should consider Segment description Opportunity and risk summary Components of results of operations Critical accounting policies and estimates Factors affecting comparability of period to period results of operations Effects of currency fluctuations SUPPLEMENTARY INFORMATION - DEFINITIONS AND RECONCILIATIONS OF NON-IFRS MEASURES Non-IFRS measures as defined by the Company ITEM 6. DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES 6.A. DIRECTORS AND SENIOR MANAGEMENT 6.C. BOARD PRACTICES Information and Control System of the Board vis-à-vis the Management Information to the Board of Directors Alcon Management Information System Internal Audit Internal Control System Risk Management Compliance Function Changes of Control and Defense Measures Auditors 6.D. EMPLOYEES ITEM 7. MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS 7.A. MAJOR SHAREHOLDERS 7.B. RELATED PARTY TRANSACTIONS 7.C. INTERESTS OF EXPERTS AND COUNSEL ITEM 8. FINANCIAL INFORMATION 8.A. CONSOLIDATED STATEMENTS AND OTHER FINANCIAL INFORMATION Legal proceedings Dividend policy 8.B. SIGNIFICANT CHANGES ITEM 9. THE OFFER AND LISTING 9.A. OFFER AND LISTING DETAILS 9.B. PLAN OF DISTRIBUTION 9.C. MARKETS 9.D. SELLING SHAREHOLDERS 9.E. DILUTION 9.F. EXPENSES OF THE ISSUE ITEM 10. ADDITIONAL INFORMATION 10.A. SHARE CAPITAL 10.B. MEMORANDUM AND ARTICLES OF ASSOCIATION 10.C. MATERIAL CONTRACTS 10.D. EXCHANGE CONTROLS 10.E. TAXATION 10.F. DIVIDENDS AND PAYING AGENTS 10.G. STATEMENTS BY EXPERTS 10.H. DOCUMENTS ON DISPLAY 10.I. SUBSIDIARY INFORMATION ITEM 11. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK ITEM 12. DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES 12.A. DEBT SECURITIES 12.B. WARRANTS AND RIGHTS 12.C. OTHER SECURITIES 12.D. AMERICAN DEPOSITARY SHARES PART II ITEM 13. DEFAULTS, DIVIDEND ARREARAGES AND DELINQUENCIES ITEM 14. MATERIAL MODIFICATIONS TO THE RIGHTS OF SECURITY HOLDERS AND USE OF PROCEEDS ITEM 15. CONTROLS AND PROCEDURES Management's Annual Report on Internal Control Over Financial Reporting Changes in Internal Control Over Financial Reporting ITEM 16A. AUDIT COMMITTEE AND FINANCIAL EXPERT ITEM 16B. CODE OF ETHICS ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES ITEM 16D. EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES ITEM 16E. PURCHASES OF EQUITY SECURITIES BY THE ISSUER AND AFFILIATED PURCHASERS ITEM 16F. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT ITEM 16G. CORPORATE GOVERNANCE ITEM 16H. MINE SAFETY DISCLOSURE ITEM 16I. DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS ITEM 16J. INSIDER TRADING POLICIES ITEM 16K. CYBERSECURITY PART III Swiss Annual Report - SEC exhibits CONSOLIDATED FINANCIAL STATEMENTS Footnotes 1. Description of business 2. Selected accounting policies 3. Significant transactions 4. Segment information 22. Post-employment benefits for associates 26. Subsequent events Swiss Annual Report - FINANCIAL STATEMENTS 1. Introduction 2. Accounting policies

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